Cosmoam&T (005070) - Net Assets
Based on the latest financial reports, Cosmoam&T (005070) has net assets worth ₩494.67 Billion KRW (≈ $335.23 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩743.60 Billion ≈ $503.93 Million USD) and total liabilities (₩248.94 Billion ≈ $168.70 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check 005070 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩494.67 Billion |
| % of Total Assets | 66.52% |
| Annual Growth Rate | 15.69% |
| 5-Year Change | 180.27% |
| 10-Year Change | 918.46% |
| Growth Volatility | 34.72 |
Cosmoam&T - Net Assets Trend (2013–2024)
This chart illustrates how Cosmoam&T's net assets have evolved over time, based on quarterly financial data. See Cosmoam&T liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Cosmoam&T (2013–2024)
The table below shows the annual net assets of Cosmoam&T from 2013 to 2024. For live valuation and market cap data, see market value of Cosmoam&T.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩495.53 Billion ≈ $335.82 Million |
+3.50% |
| 2023-12-31 | ₩478.78 Billion ≈ $324.46 Million |
+90.59% |
| 2022-12-31 | ₩251.20 Billion ≈ $170.24 Million |
+22.27% |
| 2021-12-31 | ₩205.45 Billion ≈ $139.23 Million |
+16.20% |
| 2020-12-31 | ₩176.80 Billion ≈ $119.82 Million |
+20.28% |
| 2019-12-31 | ₩147.00 Billion ≈ $99.62 Million |
+66.50% |
| 2018-12-31 | ₩88.29 Billion ≈ $59.83 Million |
+19.10% |
| 2017-12-31 | ₩74.13 Billion ≈ $50.23 Million |
+44.28% |
| 2016-12-31 | ₩51.38 Billion ≈ $34.82 Million |
+5.59% |
| 2015-12-31 | ₩48.65 Billion ≈ $32.97 Million |
-32.59% |
| 2014-12-31 | ₩72.18 Billion ≈ $48.91 Million |
-27.60% |
| 2013-12-31 | ₩99.70 Billion ≈ $67.57 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Cosmoam&T's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 1028.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩98.59 Billion | 19.90% |
| Other Components | ₩396.94 Billion | 80.10% |
| Total Equity | ₩495.53 Billion | 100.00% |
Cosmoam&T Competitors by Market Cap
The table below lists competitors of Cosmoam&T ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Shanghai Action Education Technology CO.LTD.
SHG:605098
|
$955.92 Million |
|
Vetoquinol
PA:VETO
|
$955.98 Million |
|
Tanac Automation Co Ltd
SHE:300461
|
$956.07 Million |
|
Yangzhou Seashine New Materials Co
SHE:300885
|
$956.11 Million |
|
Beijing Shenzhou Aerospace Software Technology Co. Ltd. A
SHG:688562
|
$955.84 Million |
|
Shanghai Zhongzhou Special Alloy Materials Co. Ltd.
SHE:300963
|
$955.70 Million |
|
Meren Energy
ST:MER
|
$955.53 Million |
|
Limbach Holdings Inc
NASDAQ:LMB
|
$955.47 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Cosmoam&T's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 478,782,330,130 to 495,532,641,180, a change of 16,750,311,050 (3.5%).
- Net income of 17,647,535,990 contributed positively to equity growth.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩17.65 Billion | +3.56% |
| Other Changes | ₩-897.22 Million | -0.18% |
| Total Change | ₩- | 3.50% |
Book Value vs Market Value Analysis
This analysis compares Cosmoam&T's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.85x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 12.05x to 2.85x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | ₩3602.73 | ₩43400.00 | x |
| 2018-12-31 | ₩4032.62 | ₩43400.00 | x |
| 2019-12-31 | ₩5027.95 | ₩43400.00 | x |
| 2020-12-31 | ₩5959.29 | ₩43400.00 | x |
| 2021-12-31 | ₩6731.63 | ₩43400.00 | x |
| 2022-12-31 | ₩8079.36 | ₩43400.00 | x |
| 2023-12-31 | ₩14732.22 | ₩43400.00 | x |
| 2024-12-31 | ₩15247.63 | ₩43400.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Cosmoam&T utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 3.56%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.10%
- • Asset Turnover: 0.73x
- • Equity Multiplier: 1.58x
- Recent ROE (3.56%) is above the historical average (-2.88%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | -8.67% | -5.64% | 0.56x | 2.75x | ₩-18.61 Billion |
| 2014 | -32.31% | -15.61% | 0.56x | 3.67x | ₩-30.54 Billion |
| 2015 | -50.79% | -18.52% | 0.60x | 4.57x | ₩-29.58 Billion |
| 2016 | 2.70% | 0.73% | 0.83x | 4.47x | ₩-3.75 Billion |
| 2017 | 11.09% | 2.61% | 1.59x | 2.67x | ₩811.32 Million |
| 2018 | 11.83% | 1.96% | 2.25x | 2.69x | ₩1.62 Billion |
| 2019 | -3.99% | -2.41% | 0.93x | 1.78x | ₩-20.57 Billion |
| 2020 | 6.64% | 5.75% | 0.56x | 2.05x | ₩-5.94 Billion |
| 2021 | 8.76% | 5.88% | 0.88x | 1.70x | ₩-2.55 Billion |
| 2022 | 11.03% | 5.70% | 1.08x | 1.80x | ₩2.58 Billion |
| 2023 | 5.65% | 4.29% | 0.94x | 1.40x | ₩-20.84 Billion |
| 2024 | 3.56% | 3.10% | 0.73x | 1.58x | ₩-31.91 Billion |
Industry Comparison
This section compares Cosmoam&T's net assets metrics with peer companies in the Specialty Chemicals industry.
Industry Context
- Industry: Specialty Chemicals
- Average net assets among peers: $1,275,866,990,951
- Average return on equity (ROE) among peers: 4.21%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Cosmoam&T (005070) | ₩494.67 Billion | -8.67% | 0.50x | $955.85 Million |
| DL Holdings CO. LTD. (000210) | $5.15 Trillion | 5.16% | 1.41x | $702.84 Million |
| DL Holdings Co Ltd Preferred (000215) | $4.75 Trillion | 1.28% | 1.56x | $25.68 Million |
| Norooholdings (000320) | $577.52 Billion | 7.38% | 0.71x | $123.42 Million |
| Noroo Holdings Co Ltd (000325) | $577.52 Billion | 7.38% | 0.71x | $4.37 Million |
| Samhwa Paint (000390) | $295.92 Billion | -0.83% | 1.07x | $107.63 Million |
| Kangnam Jevisco Co Ltd (000860) | $561.18 Billion | 2.61% | 0.20x | $112.68 Million |
| Paik Kwang Ind (001340) | $167.35 Billion | 9.58% | 0.97x | $177.72 Million |
| Bo Lak (002760) | $44.00 Billion | 0.90% | 0.23x | $36.45 Million |
| Songwon Industrial (004430) | $463.50 Billion | 5.92% | 0.92x | $164.60 Million |
| Cho Kwang Pain (004910) | $175.30 Billion | 2.72% | 1.18x | $24.97 Million |
About Cosmoam&T
Cosmo Advanced Materials & Technology Co., Ltd. provides secondary battery cathode active materials in South Korea and internationally. The company manufactures and supplies high-Ni cathode active materials used in electric vehicles and energy storage systems, including lithium cobalt oxide, as well as used in secondary batteries for IT, such as smartphones, tablet PCs, and laptops. It also provi… Read more