J.ESTINA Co.Ltd
J.ESTINA Co.,Ltd. produces and sells jewelry and handbags in South Korea. It provides fashion jewelry and handbag under the J.ESTINA brand; and watches under the ROMANSON. The company was formerly known as Romanson Co., Ltd. and changed its name to J.ESTINA Co.,Ltd. in May 2016. J.ESTINA Co.,Ltd. was founded in 1988 and is based in Seoul, South Korea.
J.ESTINA Co.Ltd (026040) - Net Assets
Latest net assets as of September 2025: ₩44.54 Billion KRW
Based on the latest financial reports, J.ESTINA Co.Ltd (026040) has net assets worth ₩44.54 Billion KRW as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩54.40 Billion) and total liabilities (₩9.85 Billion). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩44.54 Billion |
| % of Total Assets | 81.88% |
| Annual Growth Rate | -0.98% |
| 5-Year Change | 30.42% |
| 10-Year Change | -51.47% |
| Growth Volatility | 23.17 |
J.ESTINA Co.Ltd - Net Assets Trend (2011–2024)
This chart illustrates how J.ESTINA Co.Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for J.ESTINA Co.Ltd (2011–2024)
The table below shows the annual net assets of J.ESTINA Co.Ltd from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩40.34 Billion | -6.69% |
| 2023-12-31 | ₩43.23 Billion | -7.13% |
| 2022-12-31 | ₩46.55 Billion | -4.56% |
| 2021-12-31 | ₩48.77 Billion | +57.69% |
| 2020-12-31 | ₩30.93 Billion | -31.74% |
| 2019-12-31 | ₩45.31 Billion | -36.59% |
| 2018-12-31 | ₩71.45 Billion | -0.80% |
| 2017-12-31 | ₩72.02 Billion | -9.27% |
| 2016-12-31 | ₩79.38 Billion | -4.50% |
| 2015-12-31 | ₩83.12 Billion | +9.46% |
| 2014-12-31 | ₩75.93 Billion | +20.39% |
| 2013-12-31 | ₩63.07 Billion | +14.82% |
| 2012-12-31 | ₩54.93 Billion | +19.79% |
| 2011-12-31 | ₩45.86 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to J.ESTINA 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 1297923163000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩12.98 Billion | 32.18% |
| Other Components | ₩27.36 Billion | 67.82% |
| Total Equity | ₩40.34 Billion | 100.00% |
J.ESTINA Co.Ltd Competitors by Market Cap
The table below lists competitors of J.ESTINA Co.Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Image Resources NL
AU:IMA
|
$18.19 Million |
|
CONCORD ENVIRO SYSTEMS L
NSE:CEWATER
|
$18.20 Million |
|
Jindal Photo Limited
NSE:JINDALPHOT
|
$18.21 Million |
|
Galaxia SM Inc
KO:011420
|
$18.22 Million |
|
Odyssee Technologies SA
PA:ALODY
|
$18.19 Million |
|
BIO UV Group
PA:ALTUV
|
$18.19 Million |
|
MV Oil Trust
NYSE:MVO
|
$18.19 Million |
|
Avi Ltd
JSE:AVI
|
$18.18 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in J.ESTINA Co.Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 43,226,632,600 to 40,336,305,100, a change of -2,890,327,500 (-6.7%).
- Net loss of 1,495,491,940 reduced equity.
- Dividend payments of 1,432,451,900 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-1.50 Billion | -3.71% |
| Dividends Paid | ₩1.43 Billion | -3.55% |
| Other Changes | ₩37.62 Million | +0.09% |
| Total Change | ₩- | -6.69% |
Book Value vs Market Value Analysis
This analysis compares J.ESTINA 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: 1.02x
- 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 0.55x to 1.02x 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 | ₩5197.64 | ₩2870.00 | x |
| 2017-12-31 | ₩4791.40 | ₩2870.00 | x |
| 2018-12-31 | ₩4753.18 | ₩2870.00 | x |
| 2019-12-31 | ₩2861.75 | ₩2870.00 | x |
| 2020-12-31 | ₩1953.56 | ₩2870.00 | x |
| 2021-12-31 | ₩3080.55 | ₩2870.00 | x |
| 2022-12-31 | ₩3047.24 | ₩2870.00 | x |
| 2023-12-31 | ₩3017.67 | ₩2870.00 | x |
| 2024-12-31 | ₩2815.89 | ₩2870.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently J.ESTINA 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): -3.71%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -2.01%
- • Asset Turnover: 1.47x
- • Equity Multiplier: 1.26x
- Recent ROE (-3.71%) is below the historical average (-2.07%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | 9.76% | 4.70% | 1.06x | 1.95x | ₩-108.83 Million |
| 2012 | 13.78% | 6.19% | 1.27x | 1.75x | ₩2.08 Billion |
| 2013 | 13.51% | 6.11% | 1.34x | 1.65x | ₩2.21 Billion |
| 2014 | 11.80% | 5.65% | 1.32x | 1.58x | ₩1.37 Billion |
| 2015 | 3.88% | 2.07% | 1.19x | 1.57x | ₩-5.09 Billion |
| 2016 | 4.31% | 2.01% | 1.36x | 1.57x | ₩-4.51 Billion |
| 2017 | -5.04% | -2.59% | 1.27x | 1.53x | ₩-10.83 Billion |
| 2018 | 0.34% | 0.19% | 1.11x | 1.61x | ₩-6.90 Billion |
| 2019 | -73.81% | -34.78% | 1.17x | 1.81x | ₩-37.97 Billion |
| 2020 | -44.62% | -23.00% | 0.88x | 2.20x | ₩-16.89 Billion |
| 2021 | 36.12% | 26.16% | 1.04x | 1.33x | ₩12.74 Billion |
| 2022 | 2.81% | 1.68% | 1.32x | 1.27x | ₩-3.35 Billion |
| 2023 | 1.83% | 1.05% | 1.38x | 1.26x | ₩-3.53 Billion |
| 2024 | -3.71% | -2.01% | 1.47x | 1.26x | ₩-5.53 Billion |
Industry Comparison
This section compares J.ESTINA Co.Ltd's net assets metrics with peer companies in the Luxury Goods industry.
No peer company data available for comparison.