Cosmo Chem (005420) - Net Assets

Latest as of December 2025: ₩584.31 Billion KRW ≈ $395.98 Million USD

Based on the latest financial reports, Cosmo Chem (005420) has net assets worth ₩584.31 Billion KRW (≈ $395.98 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩1.17 Trillion ≈ $791.78 Million USD) and total liabilities (₩584.05 Billion ≈ $395.80 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 Cosmo Chem tangible book value ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩584.31 Billion
% of Total Assets	50.01%
Annual Growth Rate	5.58%
5-Year Change	92.97%
10-Year Change	453.99%
Growth Volatility	30.67

Cosmo Chem - Net Assets Trend (2013–2025)

This chart illustrates how Cosmo Chem's net assets have evolved over time, based on quarterly financial data. See Cosmo Chem liquidity coverage in days to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Cosmo Chem (2013–2025)

The table below shows the annual net assets of Cosmo Chem from 2013 to 2025. For live valuation and market cap data, see 005420 stock market capitalisation.

Year	Net Assets	Change
2025-12-31	₩584.31 Billion ≈ $395.98 Million	-1.08%
2024-12-31	₩590.71 Billion ≈ $400.32 Million	-8.34%
2023-12-31	₩644.49 Billion ≈ $436.76 Million	+61.67%
2022-12-31	₩398.65 Billion ≈ $270.16 Million	+31.65%
2021-12-31	₩302.80 Billion ≈ $205.20 Million	+21.12%
2020-12-31	₩250.01 Billion ≈ $169.43 Million	+10.05%
2019-12-31	₩227.17 Billion ≈ $153.95 Million	+39.82%
2018-12-31	₩162.47 Billion ≈ $110.10 Million	+2.60%
2017-12-31	₩158.35 Billion ≈ $107.31 Million	+50.13%
2016-12-31	₩105.47 Billion ≈ $71.48 Million	-31.69%
2015-12-31	₩154.42 Billion ≈ $104.64 Million	-43.61%
2014-12-31	₩273.82 Billion ≈ $185.56 Million	-10.06%
2013-12-31	₩304.43 Billion ≈ $206.31 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Cosmo Chem'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 decreased by 189.1% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	₩229.93 Billion	104.60%
Total Equity	₩219.83 Billion	100.00%

Cosmo Chem Competitors by Market Cap

The table below lists competitors of Cosmo Chem ranked by their market capitalization.

Company	Market Cap
Hansa Biopharma AB ST:HNSA	$344.50 Million
Dagang Nexchange Bhd KLSE:4456	$344.80 Million
Tufton Oceanic Assets Ltd LSE:SHIP	$344.95 Million
Meshflow Acquisition Corp. Class A Ordinary Shares NASDAQ:MESH	$345.00 Million
WEIHAI CITY COMM.BK H 1 F:8K0	$344.40 Million
Qingdao Victall Railway Co Ltd SHG:605001	$344.37 Million
SSE PLC LSE:SSE	$344.36 Million
Meteoric Resources NL F:RNF	$344.35 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Cosmo Chem's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 229,064,862,510 to 219,829,033,820, a change of -9,235,828,690 (-4.0%).
Net loss of 30,344,340,940 reduced equity.
Other factors increased equity by 21,108,512,250.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩-30.34 Billion	-13.8%
Other Changes	₩21.11 Billion	+9.6%
Total Change	₩-	-4.03%

Book Value vs Market Value Analysis

This analysis compares Cosmo Chem'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: 2.31x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has increased from 2.16x to 2.31x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	₩6147.77	₩13250.00	x
2018-12-31	₩5424.79	₩13250.00	x
2019-12-31	₩5356.55	₩13250.00	x
2020-12-31	₩4720.83	₩13250.00	x
2021-12-31	₩5492.41	₩13250.00	x
2022-12-31	₩6117.56	₩13250.00	x
2023-12-31	₩7677.23	₩13250.00	x
2024-12-31	₩5970.77	₩13250.00	x
2025-12-31	₩5730.03	₩13250.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Cosmo Chem 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): -13.80%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -4.57%
• Asset Turnover: 0.57x
• Equity Multiplier: 5.31x
Recent ROE (-13.80%) is above the historical average (-20.59%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2013	-0.21%	-0.17%	0.41x	3.13x	₩-24.90 Billion
2014	-18.53%	-14.99%	0.35x	3.55x	₩-65.05 Billion
2015	-85.60%	-42.74%	0.40x	5.05x	₩-119.34 Billion
2016	-98.97%	-25.60%	0.60x	6.45x	₩-80.77 Billion
2017	20.29%	4.97%	0.95x	4.30x	₩10.87 Billion
2018	-16.09%	-2.34%	1.38x	4.99x	₩-25.77 Billion
2019	-10.38%	-3.56%	0.79x	3.68x	₩-28.47 Billion
2020	-19.38%	-6.71%	0.53x	5.43x	₩-36.18 Billion
2021	7.12%	2.12%	0.75x	4.46x	₩-4.40 Billion
2022	5.26%	1.57%	0.89x	3.78x	₩-10.15 Billion
2023	-9.11%	-3.36%	0.73x	3.70x	₩-56.28 Billion
2024	-28.24%	-8.63%	0.62x	5.26x	₩-87.59 Billion
2025	-13.80%	-4.57%	0.57x	5.31x	₩-52.33 Billion

Industry Comparison

This section compares Cosmo Chem's net assets metrics with peer companies in the Specialty Chemicals industry.

Industry Context

Industry: Specialty Chemicals
Average net assets among peers: $1,186,509,182,924
Average return on equity (ROE) among peers: 3.48%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Cosmo Chem (005420)	₩584.31 Billion	-0.21%	1.00x	$344.49 Million
DL Holdings CO. LTD. (000210)	$4.64 Trillion	7.11%	1.32x	$777.31 Million
DL Holdings Co Ltd Preferred (000215)	$4.47 Trillion	-10.17%	1.37x	$28.36 Million
Norooholdings (000320)	$279.95 Billion	2.41%	1.21x	$124.32 Million
Noroo Holdings Co Ltd (000325)	$521.37 Billion	12.36%	0.89x	$4.47 Million
Samhwa Paint (000390)	$292.41 Billion	0.67%	0.85x	$111.33 Million
Kangnam Jevisco Co Ltd (000860)	$582.50 Billion	4.00%	0.22x	$118.05 Million
Paik Kwang Ind (001340)	$180.35 Billion	8.29%	0.91x	$184.30 Million
Bo Lak (002760)	$48.73 Billion	4.80%	0.22x	$37.31 Million
Songwon Industrial (004430)	$682.62 Billion	19.33%	0.78x	$170.78 Million
Cho Kwang Pain (004910)	$174.51 Billion	-13.98%	0.99x	$26.29 Million

About Cosmo Chem

KO:005420 Korea Specialty Chemicals

Market Cap

$344.49 Million

₩508.33 Billion KRW

Market Cap Rank

#14296 Global

#461 in Korea

Share Price

₩13250.00

Change (1 day)

-1.49%

52-Week Range

₩10850.00 - ₩21000.00

All Time High

₩87687.82