Sc Engineering (023960) - Net Assets

Latest as of March 2026: ₩44.50 Billion KRW ≈ $30.16 Million USD

Based on the latest financial reports, Sc Engineering (023960) has net assets worth ₩44.50 Billion KRW (≈ $30.16 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 (₩122.48 Billion ≈ $83.00 Million USD) and total liabilities (₩77.98 Billion ≈ $52.84 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 023960 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩44.50 Billion
% of Total Assets	36.33%
Annual Growth Rate	-4.53%
5-Year Change	6.02%
10-Year Change	-71.02%
Growth Volatility	44.38

Sc Engineering - Net Assets Trend (2007–2025)

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

Annual Net Assets for Sc Engineering (2007–2025)

The table below shows the annual net assets of Sc Engineering from 2007 to 2025. For live valuation and market cap data, see 023960 company net worth.

Year	Net Assets	Change
2025-12-31	₩47.22 Billion ≈ $32.00 Million	+2.98%
2024-12-31	₩45.86 Billion ≈ $31.08 Million	+17.48%
2023-12-31	₩39.03 Billion ≈ $26.45 Million	-3.92%
2022-12-31	₩40.63 Billion ≈ $27.53 Million	-8.79%
2021-12-31	₩44.54 Billion ≈ $30.18 Million	+126.39%
2020-12-31	₩19.67 Billion ≈ $13.33 Million	-87.33%
2019-12-31	₩155.31 Billion ≈ $105.25 Million	+6.92%
2018-12-31	₩145.26 Billion ≈ $98.44 Million	-8.18%
2017-12-31	₩158.20 Billion ≈ $107.21 Million	-2.91%
2016-12-31	₩162.95 Billion ≈ $110.43 Million	+39.48%
2015-12-31	₩116.83 Billion ≈ $79.17 Million	+86.58%
2014-12-31	₩62.62 Billion ≈ $42.43 Million	-33.98%
2013-12-31	₩94.84 Billion ≈ $64.27 Million	-21.10%
2012-12-31	₩120.20 Billion ≈ $81.46 Million	-4.13%
2011-12-31	₩125.38 Billion ≈ $84.97 Million	-14.24%
2010-12-31	₩146.20 Billion ≈ $99.08 Million	-0.02%
2009-12-31	₩146.23 Billion ≈ $99.10 Million	-2.03%
2008-12-31	₩149.26 Billion ≈ $101.15 Million	+37.31%
2007-12-31	₩108.70 Billion ≈ $73.67 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Sc Engineering'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 3270872864000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	₩79.93 Billion	169.27%
Total Equity	₩47.22 Billion	100.00%

Sc Engineering Competitors by Market Cap

The table below lists competitors of Sc Engineering ranked by their market capitalization.

Company	Market Cap
Bumi Benowo Sukses Sejahtera Pt JK:BBSS	$28.13 Million
Sunson Textile Manufacturer JK:SSTM	$28.13 Million
Flap Kongre Toplanti Hizmetleri Otomotiv ve Turizm AS IS:FLAP	$28.14 Million
KC Feed Co. Ltd KQ:025880	$28.14 Million
Aware Inc NASDAQ:AWRE	$28.12 Million
Borealis Foods Inc. NASDAQ:BRLS	$28.12 Million
Impero AS CO:IMPERO	$28.11 Million
Mida Assets Public Company Limited BK:MIDA	$28.10 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 45,856,905,570 to 47,221,934,950, a change of 1,365,029,380 (3.0%).
Net loss of 4,751,050,650 reduced equity.
Other factors increased equity by 6,116,080,030.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩-4.75 Billion	-10.06%
Other Changes	₩6.12 Billion	+12.95%
Total Change	₩-	2.98%

Book Value vs Market Value Analysis

This analysis compares Sc Engineering'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: 0.88x
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.
The price-to-book ratio has decreased from 1.05x to 0.88x 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	₩1037.62	₩1091.00	x
2018-12-31	₩984.46	₩1091.00	x
2019-12-31	₩994.22	₩1091.00	x
2020-12-31	₩786.46	₩1091.00	x
2021-12-31	₩1000.76	₩1091.00	x
2022-12-31	₩1300.04	₩1091.00	x
2023-12-31	₩1222.39	₩1091.00	x
2024-12-31	₩1308.01	₩1091.00	x
2025-12-31	₩1241.51	₩1091.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Sc Engineering 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): -10.06%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -2.76%
• Asset Turnover: 1.26x
• Equity Multiplier: 2.89x
Recent ROE (-10.06%) is above the historical average (-15.53%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2007	11.76%	2.12%	1.12x	4.95x	₩725.06 Million
2008	14.12%	1.89%	0.97x	7.69x	₩2.10 Billion
2009	9.85%	1.71%	1.03x	5.57x	₩-85.07 Million
2010	2.04%	0.40%	0.91x	5.58x	₩-4.43 Billion
2013	-29.89%	-3.69%	0.80x	10.10x	₩-12.51 Billion
2014	-153.90%	-7.24%	0.76x	27.87x	₩-19.30 Billion
2015	11.09%	0.55%	1.02x	19.76x	₩223.41 Million
2016	-63.87%	-4.83%	0.76x	17.28x	₩-17.35 Billion
2017	-37.70%	-3.41%	0.67x	16.44x	₩-10.85 Billion
2018	-1.03%	-0.10%	0.68x	14.90x	₩-2.72 Billion
2019	-1.44%	-0.15%	0.64x	15.03x	₩-2.85 Billion
2020	-5.73%	-1.55%	1.06x	3.49x	₩-3.09 Billion
2021	-24.55%	-10.10%	0.65x	3.74x	₩-10.76 Billion
2022	13.22%	3.91%	1.29x	2.62x	₩1.31 Billion
2023	-6.06%	-1.74%	1.37x	2.54x	₩-6.27 Billion
2024	8.11%	2.07%	1.61x	2.44x	₩-867.91 Million
2025	-10.06%	-2.76%	1.26x	2.89x	₩-9.47 Billion

Industry Comparison

This section compares Sc Engineering's net assets metrics with peer companies in the Engineering & Construction industry.

Industry Context

Industry: Engineering & Construction
Average net assets among peers: $1,656,627,417,604
Average return on equity (ROE) among peers: -22.22%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Sc Engineering (023960)	₩44.50 Billion	11.76%	1.75x	$28.12 Million
Hyundai Engineering & Construction (000720)	$5.13 Trillion	8.59%	1.86x	$10.05 Billion
Hyundai Engineering & Construction Co Ltd (000725)	$10.46 Trillion	5.13%	1.27x	$40.88 Million
Nam Kwang Cons (001260)	$39.44 Billion	-195.31%	5.07x	$57.12 Million
Sambu Const (001470)	$102.13 Billion	-108.19%	4.03x	$54.01 Million
Dohwa Engin (002150)	$142.08 Billion	20.26%	1.01x	$119.59 Million
Bumyang Construction Co Ltd (002410)	$43.23 Billion	2.55%	1.87x	$36.03 Million
Hwa Sung Ind (002460)	$184.09 Billion	3.05%	2.98x	$86.85 Million
Chin Hung Int' (002780)	$78.80 Billion	7.68%	3.65x	$87.90 Million
Chinhung International Inc (002785)	$118.85 Billion	17.16%	1.38x	$1.90 Million
Chinhung International Inc. Pfd. Series 2 (002787)	$267.89 Billion	16.91%	1.14x	$1.42 Million

About Sc Engineering

KO:023960 Korea Engineering & Construction

Market Cap

$28.12 Million

₩41.50 Billion KRW

Market Cap Rank

#24027 Global

#1658 in Korea

Share Price

₩1091.00

Change (1 day)

+0.00%

52-Week Range

₩905.00 - ₩1891.00

All Time High

₩8790.00