Young Heung I& (012160) - Net Assets

Latest as of December 2025: ₩164.33 Billion KRW ≈ $111.36 Million USD

Based on the latest financial reports, Young Heung I& (012160) has net assets worth ₩164.33 Billion KRW (≈ $111.36 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 (₩399.83 Billion ≈ $270.96 Million USD) and total liabilities (₩235.50 Billion ≈ $159.59 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 012160 tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩164.33 Billion
% of Total Assets	41.1%
Annual Growth Rate	3.77%
5-Year Change	-16.97%
10-Year Change	-4.88%
Growth Volatility	25.04

Young Heung I& - Net Assets Trend (2010–2025)

This chart illustrates how Young Heung I&'s net assets have evolved over time, based on quarterly financial data. See Young Heung I& defensive interval ratio to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Young Heung I& (2010–2025)

The table below shows the annual net assets of Young Heung I& from 2010 to 2025. For live valuation and market cap data, see Young Heung I& market cap and net worth.

Year	Net Assets	Change
2025-12-31	₩164.33 Billion ≈ $111.36 Million	-24.21%
2024-12-31	₩216.84 Billion ≈ $146.95 Million	-5.67%
2023-12-31	₩229.87 Billion ≈ $155.78 Million	+16.00%
2022-12-31	₩198.16 Billion ≈ $134.29 Million	+0.12%
2021-12-31	₩197.93 Billion ≈ $134.13 Million	+35.03%
2020-12-31	₩146.58 Billion ≈ $99.34 Million	-11.87%
2019-12-31	₩166.32 Billion ≈ $112.72 Million	-0.03%
2018-12-31	₩166.38 Billion ≈ $112.75 Million	-0.39%
2017-12-31	₩167.03 Billion ≈ $113.19 Million	-3.32%
2016-12-31	₩172.76 Billion ≈ $117.08 Million	-0.80%
2015-12-31	₩174.16 Billion ≈ $118.03 Million	+0.97%
2014-12-31	₩172.49 Billion ≈ $116.89 Million	+1.42%
2013-12-31	₩170.08 Billion ≈ $115.26 Million	-4.85%
2012-12-31	₩178.75 Billion ≈ $121.13 Million	+1.01%
2011-12-31	₩176.95 Billion ≈ $119.92 Million	+87.62%
2010-12-31	₩94.32 Billion ≈ $63.92 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Young Heung I&'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 3188336925000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	₩31.88 Billion	23.48%
Other Components	₩103.89 Billion	76.52%
Total Equity	₩135.77 Billion	100.00%

Young Heung I& Competitors by Market Cap

The table below lists competitors of Young Heung I& ranked by their market capitalization.

Company	Market Cap
Melbana Energy Ltd AU:MAY	$13.38 Million
Imexhs Ltd AU:IME	$13.39 Million
AroCell AB ST:AROC	$13.39 Million
Lexaria Bioscience Corp NASDAQ:LEXX	$13.39 Million
Mynd.ai, Inc. NYSE MKT:MYND	$13.37 Million
Boule Diagnostics AB ST:BOUL	$13.37 Million
Future Retail Limited NSE:FRETAIL	$13.37 Million
SAIHEAT Limited NASDAQ:SAIH	$13.37 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Young Heung I&'s equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 186,050,320,450 to 135,773,766,450, a change of -50,276,554,000 (-27.0%).
Net loss of 52,329,416,860 reduced equity.
Share repurchases of 25,579,030 reduced equity.
Other factors increased equity by 2,078,441,890.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩-52.33 Billion	-38.54%
Share Repurchases	₩25.58 Million	-0.02%
Other Changes	₩2.08 Billion	+1.53%
Total Change	₩-	-27.02%

Book Value vs Market Value Analysis

This analysis compares Young Heung I&'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: 0.15x
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	₩3312.16	₩376.00	x
2018-12-31	₩3078.34	₩376.00	x
2019-12-31	₩3077.31	₩376.00	x
2020-12-31	₩2407.23	₩376.00	x
2021-12-31	₩2386.76	₩376.00	x
2022-12-31	₩2456.19	₩376.00	x
2023-12-31	₩2800.25	₩376.00	x
2024-12-31	₩3540.28	₩376.00	x
2025-12-31	₩2586.12	₩376.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Young Heung I& 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): -38.54%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -12.07%
• Asset Turnover: 1.08x
• Equity Multiplier: 2.94x
Recent ROE (-38.54%) is below the historical average (-2.31%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2010	6.58%	5.19%	1.06x	1.20x	₩-3.22 Billion
2011	7.00%	7.02%	0.68x	1.47x	₩-5.32 Billion
2012	2.70%	2.44%	0.73x	1.51x	₩-13.04 Billion
2013	4.57%	2.96%	0.76x	2.02x	₩-8.36 Billion
2014	1.33%	0.98%	0.62x	2.20x	₩-13.50 Billion
2015	2.34%	1.76%	0.69x	1.93x	₩-12.04 Billion
2016	0.16%	0.14%	0.62x	1.74x	₩-17.00 Billion
2017	-2.52%	-2.37%	0.60x	1.79x	₩-20.90 Billion
2018	-3.13%	-2.65%	0.67x	1.76x	₩-21.84 Billion
2019	0.64%	0.54%	0.64x	1.87x	₩-15.56 Billion
2020	-13.75%	-9.85%	0.61x	2.30x	₩-34.83 Billion
2021	3.37%	1.37%	0.79x	3.13x	₩-11.00 Billion
2022	-0.19%	-0.06%	0.98x	3.14x	₩-17.40 Billion
2023	-3.29%	-1.29%	0.91x	2.80x	₩-25.86 Billion
2024	-4.20%	-1.63%	0.94x	2.76x	₩-26.42 Billion
2025	-38.54%	-12.07%	1.08x	2.94x	₩-65.91 Billion

Industry Comparison

This section compares Young Heung I&'s net assets metrics with peer companies in the Steel industry.

Industry Context

Industry: Steel
Average net assets among peers: $845,312,033,151
Average return on equity (ROE) among peers: 6.75%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Young Heung I& (012160)	₩164.33 Billion	6.58%	1.43x	$13.38 Million
Korea Cast Pip (000970)	$255.10 Billion	9.57%	0.31x	$96.80 Million
Manho Rope&Wir (001080)	$145.98 Billion	0.00%	0.34x	$9.77 Million
Dongkuk Steel Mill Co Ltd (001230)	$3.29 Trillion	12.57%	0.96x	$42.47 Million
SeAH Bestee (001430)	$1.98 Trillion	0.87%	0.80x	$1.05 Billion
Kisco Holdings (001940)	$562.00 Billion	19.94%	0.46x	$204.75 Million
Hanil Iron & S (002220)	$137.48 Billion	2.80%	0.39x	$82.69 Million
Kis Wire (002240)	$827.99 Billion	13.17%	0.70x	$353.66 Million
Dong Il Steel MFG Co Ltd (002690)	$129.80 Billion	0.23%	0.14x	$18.46 Million
Tcc Steel (002710)	$121.13 Billion	-1.25%	1.53x	$225.61 Million
Seah Steel Corp (003030)	$1.00 Trillion	9.61%	1.02x	$364.18 Million

About Young Heung I&

KO:012160 Korea Steel

Market Cap

$13.38 Million

₩19.74 Billion KRW

Market Cap Rank

#26317 Global

#1929 in Korea

Share Price

₩376.00

Change (1 day)

-2.59%

52-Week Range

₩360.00 - ₩725.00

All Time High

₩2392.21