Leaders Cosmetics Co. Ltd (016100) - Net Assets
Based on the latest financial reports, Leaders Cosmetics Co. Ltd (016100) has net assets worth ₩31.54 Billion KRW (≈ $21.37 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩71.67 Billion ≈ $48.57 Million USD) and total liabilities (₩40.13 Billion ≈ $27.19 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 Leaders Cosmetics Co. Ltd (016100) asset resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩31.54 Billion |
| % of Total Assets | 44.01% |
| Annual Growth Rate | 0.51% |
| 5-Year Change | -44.89% |
| 10-Year Change | -55.01% |
| Growth Volatility | 44.4 |
Leaders Cosmetics Co. Ltd - Net Assets Trend (2007–2024)
This chart illustrates how Leaders Cosmetics Co. Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Leaders Cosmetics Co. Ltd asset portfolio for the complete picture of this company's asset base.
Annual Net Assets for Leaders Cosmetics Co. Ltd (2007–2024)
The table below shows the annual net assets of Leaders Cosmetics Co. Ltd from 2007 to 2024. For live valuation and market cap data, see Leaders Cosmetics Co. Ltd stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩37.33 Billion ≈ $25.30 Million |
-15.57% |
| 2023-12-31 | ₩44.22 Billion ≈ $29.97 Million |
+2.31% |
| 2022-12-31 | ₩43.22 Billion ≈ $29.29 Million |
-22.43% |
| 2021-12-31 | ₩55.72 Billion ≈ $37.76 Million |
-17.75% |
| 2020-12-31 | ₩67.74 Billion ≈ $45.91 Million |
+134.21% |
| 2019-12-31 | ₩28.92 Billion ≈ $19.60 Million |
-62.13% |
| 2018-12-31 | ₩76.38 Billion ≈ $51.76 Million |
-5.72% |
| 2017-12-31 | ₩81.01 Billion ≈ $54.90 Million |
-9.57% |
| 2016-12-31 | ₩89.59 Billion ≈ $60.71 Million |
+7.96% |
| 2015-12-31 | ₩82.98 Billion ≈ $56.24 Million |
+29.68% |
| 2014-12-31 | ₩63.99 Billion ≈ $43.37 Million |
+38.45% |
| 2013-12-31 | ₩46.22 Billion ≈ $31.32 Million |
+33.82% |
| 2008-12-31 | ₩34.54 Billion ≈ $23.41 Million |
+0.90% |
| 2007-12-31 | ₩34.23 Billion ≈ $23.20 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Leaders Cosmetics 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 decreased by 49629.1% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₩9.55 Billion | 25.58% |
| Other Components | ₩56.68 Billion | 151.82% |
| Total Equity | ₩37.33 Billion | 100.00% |
Leaders Cosmetics Co. Ltd Competitors by Market Cap
The table below lists competitors of Leaders Cosmetics Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Oncoinvent ASA
OL:ONCIN
|
$23.00 Million |
|
Caledonia Investments
LSE:CLDN
|
$23.00 Million |
|
Murray Cod Australia Ltd
AU:MCA
|
$23.01 Million |
|
Alumexx N.V.
AS:ALX
|
$23.01 Million |
|
Global Uranium and Enrichment Ltd
AU:GUE
|
$22.99 Million |
|
CVD Equipment Corporation
NASDAQ:CVV
|
$22.99 Million |
|
Medivir AB
ST:MVIR
|
$22.98 Million |
|
Promimic AB
ST:PRO
|
$22.97 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Leaders Cosmetics Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 44,166,687,430 to 37,333,403,800, a change of -6,833,283,630 (-15.5%).
- Net loss of 3,197,368,680 reduced equity.
- Other factors decreased equity by 3,635,914,950.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-3.20 Billion | -8.56% |
| Other Changes | ₩-3.64 Billion | -9.74% |
| Total Change | ₩- | -15.47% |
Book Value vs Market Value Analysis
This analysis compares Leaders Cosmetics 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: 0.91x
- 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 increased from 0.35x to 0.91x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | ₩5216.46 | ₩1850.00 | x |
| 2017-12-31 | ₩4716.98 | ₩1850.00 | x |
| 2018-12-31 | ₩4388.20 | ₩1850.00 | x |
| 2019-12-31 | ₩1661.80 | ₩1850.00 | x |
| 2020-12-31 | ₩3888.32 | ₩1850.00 | x |
| 2021-12-31 | ₩3038.75 | ₩1850.00 | x |
| 2022-12-31 | ₩2357.25 | ₩1850.00 | x |
| 2023-12-31 | ₩2408.76 | ₩1850.00 | x |
| 2024-12-31 | ₩2036.09 | ₩1850.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Leaders Cosmetics 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): -8.56%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -4.35%
- • Asset Turnover: 0.98x
- • Equity Multiplier: 2.00x
- Recent ROE (-8.56%) is above the historical average (-13.04%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2014 | 26.43% | 12.95% | 1.24x | 1.65x | ₩9.66 Billion |
| 2015 | 18.17% | 8.72% | 0.96x | 2.18x | ₩6.78 Billion |
| 2016 | 5.19% | 2.56% | 0.95x | 2.13x | ₩-4.31 Billion |
| 2017 | -7.27% | -4.21% | 0.73x | 2.38x | ₩-13.99 Billion |
| 2018 | -11.19% | -6.14% | 0.85x | 2.15x | ₩-16.18 Billion |
| 2019 | -191.50% | -57.92% | 0.72x | 4.60x | ₩-58.28 Billion |
| 2020 | 33.48% | 24.20% | 0.64x | 2.16x | ₩15.90 Billion |
| 2021 | -7.11% | -4.53% | 0.82x | 1.92x | ₩-9.54 Billion |
| 2022 | -1.59% | -0.79% | 1.09x | 1.84x | ₩-5.01 Billion |
| 2023 | 0.53% | 0.34% | 0.87x | 1.81x | ₩-4.18 Billion |
| 2024 | -8.56% | -4.35% | 0.98x | 2.00x | ₩-6.93 Billion |
Industry Comparison
This section compares Leaders Cosmetics Co. Ltd's net assets metrics with peer companies in the Household & Personal Products industry.
Industry Context
- Industry: Household & Personal Products
- Average net assets among peers: $1,044,562,837,778
- Average return on equity (ROE) among peers: 10.64%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Leaders Cosmetics Co. Ltd (016100) | ₩31.54 Billion | 26.43% | 1.27x | $22.99 Million |
| Amore Group (002790) | $2.11 Trillion | 5.64% | 0.01x | $1.44 Billion |
| Amorepacific Group (002795) | $6.48 Trillion | 2.06% | 0.28x | $109.93 Million |
| Hankook Cosmetics Manufacturing Co Ltd (003350) | $50.29 Billion | 6.60% | 0.43x | $24.81 Million |
| Daelim Trading (006570) | $155.79 Billion | 13.46% | 1.11x | $20.52 Million |
| Monalisa (012690) | $65.01 Billion | 7.48% | 0.21x | $58.60 Million |
| Aekyung Industrial Co Ltd (018250) | $400.61 Billion | 10.62% | 0.25x | $254.38 Million |
| Kolmar Holding (024720) | $53.45 Billion | 6.52% | 0.76x | $228.00 Million |
| Jayjun Co Ltd (025620) | $8.49 Billion | 27.90% | 5.87x | $47.01 Million |
| Coreana Cosmetics Co.Ltd (027050) | $72.56 Billion | 15.48% | 0.34x | $43.75 Million |
About Leaders Cosmetics Co. Ltd
Leaders Cosmetics Co., Ltd. manufactures and sells cosmetic products in South Korea. It offers products for cleansing, skin care, mask/pack, sun care, make up, and set. The company was formerly known as Sansung Life & Science Co., Ltd. and changed its name to Leaders Cosmetics Co., Ltd. in April 2016. The company was founded in 2004 and is based in Seoul, South Korea.