Lotte Chilsung Beverage Co Ltd (005305) - Net Assets
Based on the latest financial reports, Lotte Chilsung Beverage Co Ltd (005305) has net assets worth ₩1.60 Trillion KRW (≈ $1.08 Billion USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩4.28 Trillion ≈ $2.90 Billion USD) and total liabilities (₩2.68 Trillion ≈ $1.82 Billion 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 how tangible is Lotte Chilsung Beverage Co Ltd's equity to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩1.60 Trillion |
| % of Total Assets | 37.35% |
| Annual Growth Rate | -3.31% |
| 5-Year Change | 10.74% |
| 10-Year Change | -32.55% |
| Growth Volatility | 14.27 |
Lotte Chilsung Beverage Co Ltd - Net Assets Trend (2014–2025)
This chart illustrates how Lotte Chilsung Beverage Co Ltd's net assets have evolved over time, based on quarterly financial data. See how many days can Lotte Chilsung Beverage Co Ltd fund operations to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Lotte Chilsung Beverage Co Ltd (2014–2025)
The table below shows the annual net assets of Lotte Chilsung Beverage Co Ltd from 2014 to 2025. For live valuation and market cap data, see Lotte Chilsung Beverage Co Ltd (005305) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩1.60 Trillion ≈ $1.08 Billion |
+1.39% |
| 2024-12-31 | ₩1.58 Trillion ≈ $1.07 Billion |
+2.70% |
| 2023-12-31 | ₩1.54 Trillion ≈ $1.04 Billion |
+8.83% |
| 2022-12-31 | ₩1.41 Trillion ≈ $957.00 Million |
-2.28% |
| 2021-12-31 | ₩1.45 Trillion ≈ $979.29 Million |
+10.74% |
| 2020-12-31 | ₩1.30 Trillion ≈ $884.30 Million |
+6.26% |
| 2019-12-31 | ₩1.23 Trillion ≈ $832.20 Million |
-0.76% |
| 2018-12-31 | ₩1.24 Trillion ≈ $838.58 Million |
-5.74% |
| 2017-12-31 | ₩1.31 Trillion ≈ $889.66 Million |
-44.67% |
| 2016-12-31 | ₩2.37 Trillion ≈ $1.61 Billion |
+0.43% |
| 2015-12-31 | ₩2.36 Trillion ≈ $1.60 Billion |
+1.98% |
| 2014-12-31 | ₩2.32 Trillion ≈ $1.57 Billion |
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Equity Component Analysis
This analysis shows how different components contribute to Lotte Chilsung Beverage Co Ltd'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 88.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩2.22 Trillion | 145.90% |
| Total Equity | ₩1.52 Trillion | 100.00% |
Lotte Chilsung Beverage Co Ltd Competitors by Market Cap
The table below lists competitors of Lotte Chilsung Beverage Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Home Capital Rentals SOCIMI S.A.
MC:YHCR
|
$37.00 Million |
|
Jericho Oil Corp
V:JEV
|
$37.01 Million |
|
Actinium Pharmaceuticals Inc
NYSE MKT:ATNM
|
$37.02 Million |
|
BioSmart Co.Ltd
KQ:038460
|
$37.03 Million |
|
GROUP PAREF INH. EO 25
F:G5I
|
$36.98 Million |
|
Silver Ridge Holdings Bhd
KLSE:0129
|
$36.98 Million |
|
Can Don Hydro Power JSC
VN:SJD
|
$36.96 Million |
|
Yukselen Celik As
IS:YKSLN
|
$36.96 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lotte Chilsung Beverage Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,498,899,096,690 to 1,521,797,341,870, a change of 22,898,245,180 (1.5%).
- Net income of 47,225,968,020 contributed positively to equity growth.
- Dividend payments of 36,660,908,900 reduced retained earnings.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩47.23 Billion | +3.1% |
| Dividends Paid | ₩36.66 Billion | -2.41% |
| Other Changes | ₩12.33 Billion | +0.81% |
| Total Change | ₩- | 1.53% |
Book Value vs Market Value Analysis
This analysis compares Lotte Chilsung Beverage Co Ltd'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: 0.43x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | ₩173343.85 | ₩70400.00 | x |
| 2018-12-31 | ₩162051.14 | ₩70400.00 | x |
| 2019-12-31 | ₩160052.84 | ₩70400.00 | x |
| 2020-12-31 | ₩144246.24 | ₩70400.00 | x |
| 2021-12-31 | ₩153760.87 | ₩70400.00 | x |
| 2022-12-31 | ₩150133.15 | ₩70400.00 | x |
| 2023-12-31 | ₩157789.82 | ₩70400.00 | x |
| 2024-12-31 | ₩161538.73 | ₩70400.00 | x |
| 2025-12-31 | ₩164006.51 | ₩70400.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lotte Chilsung Beverage Co Ltd 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): 3.10%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.19%
- • Asset Turnover: 0.93x
- • Equity Multiplier: 2.82x
- Recent ROE (3.10%) is below the historical average (3.23%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2014 | 0.82% | 0.86% | 0.53x | 1.80x | ₩-208.63 Billion |
| 2015 | 4.27% | 4.33% | 0.52x | 1.88x | ₩-133.94 Billion |
| 2016 | 2.95% | 2.93% | 0.51x | 1.98x | ₩-165.36 Billion |
| 2017 | 10.26% | 5.91% | 0.65x | 2.66x | ₩3.36 Billion |
| 2018 | -3.92% | -2.05% | 0.71x | 2.70x | ₩-170.78 Billion |
| 2019 | -11.75% | -5.86% | 0.75x | 2.69x | ₩-263.65 Billion |
| 2020 | -0.97% | -0.55% | 0.65x | 2.68x | ₩-141.97 Billion |
| 2021 | 9.50% | 5.41% | 0.70x | 2.52x | ₩-7.16 Billion |
| 2022 | 9.22% | 4.52% | 0.77x | 2.65x | ₩-10.90 Billion |
| 2023 | 11.33% | 5.14% | 0.76x | 2.91x | ₩19.47 Billion |
| 2024 | 3.94% | 1.47% | 0.92x | 2.92x | ₩-90.79 Billion |
| 2025 | 3.10% | 1.19% | 0.93x | 2.82x | ₩-104.95 Billion |
Industry Comparison
This section compares Lotte Chilsung Beverage Co Ltd's net assets metrics with peer companies in the Beverages - Non-Alcoholic industry.
Industry Context
- Industry: Beverages - Non-Alcoholic
- Average net assets among peers: $631,941,813,450
- Average return on equity (ROE) among peers: 9.61%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lotte Chilsung Beverage Co Ltd (005305) | ₩1.60 Trillion | 0.82% | 1.68x | $36.99 Million |
| Lotte Chilsung Beverage (005300) | $1.24 Trillion | -3.88% | 1.68x | $648.94 Million |
| Hyungkuk F&B Co Ltd (189980) | $26.47 Billion | 23.11% | 0.55x | $30.73 Million |
About Lotte Chilsung Beverage Co Ltd
Lotte Chilsung Beverage Co., Ltd. manufactures and sells soft drinks, liquor, fruit/vegetable drinks, grain drinks, and food and other beverages in Korea, the Philippines, Pakistan, the United States, Japan, China, Myanmar, Singapore, and Russia. It operates through Beverage and Liquor segments. The company offers beverages, including carbonated drinks, juices, coffee, tea, functional drinks, spr… Read more