Sam-A Pharm. Co. Ltd (009300) - Net Assets

Latest as of December 2025: ₩228.11 Billion KRW ≈ $154.59 Million USD

Based on the latest financial reports, Sam-A Pharm. Co. Ltd (009300) has net assets worth ₩228.11 Billion KRW (≈ $154.59 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 (₩247.04 Billion ≈ $167.42 Million USD) and total liabilities (₩18.93 Billion ≈ $12.83 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 009300 asset liquidity ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩228.11 Billion
% of Total Assets	92.34%
Annual Growth Rate	6.77%
5-Year Change	32.6%
10-Year Change	53.18%
Growth Volatility	6.3

Sam-A Pharm. Co. Ltd - Net Assets Trend (2009–2025)

This chart illustrates how Sam-A Pharm. Co. Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Sam-A Pharm. Co. Ltd asset portfolio for the complete picture of this company's asset base.

Annual Net Assets for Sam-A Pharm. Co. Ltd (2009–2025)

The table below shows the annual net assets of Sam-A Pharm. Co. Ltd from 2009 to 2025. For live valuation and market cap data, see Sam-A Pharm. Co. Ltd market cap and net worth.

Year	Net Assets	Change
2025-12-31	₩228.11 Billion ≈ $154.59 Million	+3.70%
2024-12-31	₩219.98 Billion ≈ $149.07 Million	+9.73%
2023-12-31	₩200.47 Billion ≈ $135.86 Million	+10.99%
2022-12-31	₩180.62 Billion ≈ $122.40 Million	+5.00%
2021-12-31	₩172.02 Billion ≈ $116.58 Million	+3.45%
2020-12-31	₩166.29 Billion ≈ $112.69 Million	-1.11%
2019-12-31	₩168.15 Billion ≈ $113.95 Million	+4.50%
2018-12-31	₩160.90 Billion ≈ $109.04 Million	+3.07%
2017-12-31	₩156.10 Billion ≈ $105.79 Million	+4.83%
2016-12-31	₩148.92 Billion ≈ $100.92 Million	+6.31%
2015-12-31	₩140.08 Billion ≈ $94.93 Million	+4.42%
2014-12-31	₩134.15 Billion ≈ $90.91 Million	+10.57%
2012-12-31	₩121.33 Billion ≈ $82.22 Million	+9.72%
2011-12-31	₩110.58 Billion ≈ $74.94 Million	+8.43%
2010-12-31	₩101.99 Billion ≈ $69.12 Million	+27.62%
2009-12-31	₩79.92 Billion ≈ $54.16 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Sam-A Pharm. 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 236.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	₩204.17 Billion	89.50%
Other Components	₩23.94 Billion	10.50%
Total Equity	₩228.11 Billion	100.00%

Sam-A Pharm. Co. Ltd Competitors by Market Cap

The table below lists competitors of Sam-A Pharm. Co. Ltd ranked by their market capitalization.

Company	Market Cap
Passus S.A. WAR:PAS	$68.67 Million
United Palm Oil Industry Public Company Limited BK:UPOIC	$68.68 Million
Innovate Corp NYSE:VATE	$68.68 Million
GaeaSoft Corp KQ:051160	$68.69 Million
BII Railway Transportation Technology Holdings Company Limited F:CN6	$68.65 Million
Nexstim Oyj HE:NXTMH	$68.65 Million
Taewoong Logistics Co.Ltd KQ:124560	$68.62 Million
Davicom Semiconductor Inc TW:3094	$68.61 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Sam-A Pharm. Co. Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 219,975,767,580 to 228,110,771,460, a change of 8,135,003,880 (3.7%).
Net income of 12,939,815,230 contributed positively to equity growth.
Dividend payments of 4,882,673,600 reduced retained earnings.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩12.94 Billion	+5.67%
Dividends Paid	₩4.88 Billion	-2.14%
Other Changes	₩77.86 Million	+0.03%
Total Change	₩-	3.70%

Book Value vs Market Value Analysis

This analysis compares Sam-A Pharm. 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: 0.44x
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 0.68x to 0.44x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2016-12-31	₩24399.17	₩16600.00	x
2017-12-31	₩25576.80	₩16600.00	x
2018-12-31	₩26363.09	₩16600.00	x
2019-12-31	₩27550.42	₩16600.00	x
2020-12-31	₩27245.21	₩16600.00	x
2021-12-31	₩28185.27	₩16600.00	x
2022-12-31	₩29593.29	₩16600.00	x
2023-12-31	₩32845.97	₩16600.00	x
2024-12-31	₩36041.87	₩16600.00	x
2025-12-31	₩37374.73	₩16600.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Sam-A Pharm. 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): 5.67%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 16.63%
• Asset Turnover: 0.31x
• Equity Multiplier: 1.08x
Recent ROE (5.67%) is below the historical average (7.11%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2009	4.39%	6.60%	0.48x	1.39x	₩-4.49 Billion
2010	22.56%	42.03%	0.43x	1.26x	₩12.81 Billion
2011	8.88%	17.27%	0.41x	1.25x	₩-1.24 Billion
2012	9.85%	21.12%	0.39x	1.19x	₩-182.06 Million
2014	6.01%	14.21%	0.39x	1.09x	₩-5.35 Billion
2015	5.11%	12.00%	0.39x	1.09x	₩-6.85 Billion
2016	6.63%	14.98%	0.41x	1.09x	₩-5.02 Billion
2017	3.72%	9.39%	0.37x	1.08x	₩-9.81 Billion
2018	5.47%	13.15%	0.39x	1.08x	₩-7.29 Billion
2019	6.06%	14.25%	0.38x	1.13x	₩-6.62 Billion
2020	0.07%	0.23%	0.29x	1.10x	₩-16.50 Billion
2021	1.97%	6.20%	0.29x	1.10x	₩-13.81 Billion
2022	6.59%	14.58%	0.40x	1.13x	₩-6.15 Billion
2023	10.66%	21.99%	0.42x	1.15x	₩1.33 Billion
2024	10.04%	23.10%	0.38x	1.13x	₩82.00 Million
2025	5.67%	16.63%	0.31x	1.08x	₩-9.87 Billion

Industry Comparison

This section compares Sam-A Pharm. Co. Ltd's net assets metrics with peer companies in the Pharmaceuticals industry.

Industry Context

Industry: Pharmaceuticals
Average net assets among peers: $75,943,551,168
Average return on equity (ROE) among peers: -0.57%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Sam-A Pharm. Co. Ltd (009300)	₩228.11 Billion	4.39%	0.08x	$68.66 Million
Sam Chun Dang Pharm. Co. Ltd (000250)	$86.63 Billion	1.55%	0.41x	$6.03 Billion
DongKoo Bio&Pharma Co. Ltd (006620)	$102.11 Billion	6.48%	0.69x	$33.52 Million
NatureCell Co.Ltd (007390)	$-16.60 Million	0.00%	0.00x	$688.81 Million
Kyung Dong Pharmaceutical Co. Ltd (011040)	$150.62 Billion	13.47%	0.23x	$89.89 Million
WooGene B&G Co. Ltd (018620)	$22.14 Billion	0.79%	1.63x	$13.13 Million
Oscotec Inc (039200)	$94.72 Billion	-25.63%	0.40x	$990.30 Million
EstechPharma Co. Ltd (041910)	$115.63 Billion	3.31%	0.05x	$59.21 Million
Komipharm International Co. Ltd (041960)	$76.13 Billion	-8.60%	0.75x	$380.81 Million
Eagle Veterinary Technology Co.Ltd (044960)	$35.53 Billion	3.47%	0.29x	$34.35 Million

About Sam-A Pharm. Co. Ltd

KQ:009300 Korea Pharmaceuticals

Market Cap

$68.66 Million

₩101.32 Billion KRW

Market Cap Rank

#20645 Global

#1237 in Korea

Share Price

₩16600.00

Change (1 day)

+1.41%

52-Week Range

₩15070.00 - ₩19050.00

All Time High

₩36150.00