Cosmoam&T (005070) - Net Assets
Based on the latest financial reports, Cosmoam&T (005070) has net assets worth ₩538.38 Billion KRW (≈ $364.85 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩810.33 Billion ≈ $549.15 Million USD) and total liabilities (₩271.95 Billion ≈ $184.30 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 Cosmoam&T strategic asset allocation index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩538.38 Billion |
| % of Total Assets | 66.44% |
| Annual Growth Rate | 14.32% |
| 5-Year Change | 141.83% |
| 10-Year Change | 867.06% |
| Growth Volatility | 33.72 |
Cosmoam&T - Net Assets Trend (2013–2025)
This chart illustrates how Cosmoam&T's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 005070 market cap overview.
Annual Net Assets for Cosmoam&T (2013–2025)
The table below shows the annual net assets of Cosmoam&T from 2013 to 2025. Also explore 005070 shareholders equity momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩496.84 Billion ≈ $336.70 Million |
+0.26% |
| 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 985.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩94.82 Billion | 19.08% |
| Other Components | ₩402.02 Billion | 80.92% |
| Total Equity | ₩496.84 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 |
|---|---|
|
Redcare Pharmacy NV
XETRA:RDC
|
$901.38 Million |
|
Aerospace Cf
SHG:600855
|
$901.60 Million |
|
United Renewable Energy Co Ltd
TW:3576
|
$902.02 Million |
|
Hebei Sailhero Environmental
SHE:300137
|
$902.18 Million |
|
Prosiebensat 1 Media AG
XETRA:PSM
|
$901.12 Million |
|
LGI Homes
NASDAQ:LGIH
|
$901.03 Million |
|
Dark Horse Beijing Technology Co Ltd
SHE:300688
|
$900.85 Million |
|
Hangzhou Weiguang Electronic Co Ltd
SHE:002801
|
$900.54 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 2024 to 2025, total equity changed from 495,532,641,180 to 496,843,668,430, a change of 1,311,027,250 (0.3%).
- Net loss of 522,850,670 reduced equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-522.85 Million | -0.11% |
| Other Changes | ₩1.83 Billion | +0.37% |
| Total Change | ₩- | 0.26% |
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: 2.62x
- 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 11.12x to 2.62x 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 | ₩40050.00 | x |
| 2018-12-31 | ₩4032.62 | ₩40050.00 | x |
| 2019-12-31 | ₩5027.95 | ₩40050.00 | x |
| 2020-12-31 | ₩5959.29 | ₩40050.00 | x |
| 2021-12-31 | ₩6731.63 | ₩40050.00 | x |
| 2022-12-31 | ₩8079.36 | ₩40050.00 | x |
| 2023-12-31 | ₩14732.22 | ₩40050.00 | x |
| 2024-12-31 | ₩15247.63 | ₩40050.00 | x |
| 2025-12-31 | ₩15287.97 | ₩40050.00 | 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): -0.11%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.11%
- • Asset Turnover: 0.63x
- • Equity Multiplier: 1.45x
- Recent ROE (-0.11%) is above the historical average (-2.66%), 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 |
| 2025 | -0.11% | -0.11% | 0.63x | 1.45x | ₩-50.21 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: $1,416,355,262,581
- Average return on equity (ROE) among peers: 5.71%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Cosmoam&T (005070) | ₩538.38 Billion | -8.67% | 0.51x | $901.17 Million |
| DL Holdings CO. LTD. (000210) | $6.74 Trillion | 9.87% | 1.00x | $731.92 Million |
| DL Holdings Co Ltd Preferred (000215) | $5.15 Trillion | 5.16% | 1.41x | $28.65 Million |
| Norooholdings (000320) | $279.95 Billion | 2.41% | 1.21x | $109.74 Million |
| Noroo Holdings Co Ltd (000325) | $577.52 Billion | 7.38% | 0.71x | $4.58 Million |
| Samhwa Paint (000390) | $329.61 Billion | 4.69% | 0.88x | $118.73 Million |
| Kangnam Jevisco Co Ltd (000860) | $156.82 Billion | 1.13% | 0.58x | $108.63 Million |
| Paik Kwang Ind (001340) | $213.65 Billion | 3.62% | 1.00x | $144.81 Million |
| Bo Lak (002760) | $44.00 Billion | 0.90% | 0.23x | $40.07 Million |
| Songwon Industrial (004430) | $543.25 Billion | 13.30% | 1.05x | $183.95 Million |
| Cho Kwang Pain (004910) | $136.66 Billion | 8.59% | 0.66x | $24.28 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