J.ESTINA Co.Ltd Net Assets
J.ESTINA Co.Ltd net assets. Based on the latest financial reports, J.ESTINA Co.Ltd (026040) has net assets worth ₩53.21 Billion KRW (≈ $36.06 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩66.10 Billion ≈ $44.80 Million USD) and total liabilities (₩12.89 Billion ≈ $8.74 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. Also explore how fast is J.ESTINA Co.Ltd growing its equity to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩53.21 Billion |
| % of Total Assets | 80.5% |
| Annual Growth Rate | -0.07% |
| 5-Year Change | -6.88% |
| 10-Year Change | -42.79% |
| Growth Volatility | 22.51 |
Net Assets of J.ESTINA Co.Ltd (2011–2025)
Net assets of J.ESTINA Co.Ltd from 2011 to 2025. This chart illustrates how J.ESTINA Co.Ltd's net assets have evolved over time, based on quarterly financial data. See 026040 equity to assets ratio to measure how much of total assets are equity-financed.
Annual Net Assets for J.ESTINA Co.Ltd (2011–2025)
The table below shows the annual net assets of J.ESTINA Co.Ltd from 2011 to 2025. For live market cap and overall valuation, see 026040 company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩45.41 Billion ≈ $30.78 Million |
+12.59% |
| 2024-12-31 | ₩40.34 Billion ≈ $27.34 Million |
-6.69% |
| 2023-12-31 | ₩43.23 Billion ≈ $29.29 Million |
-7.13% |
| 2022-12-31 | ₩46.55 Billion ≈ $31.54 Million |
-4.56% |
| 2021-12-31 | ₩48.77 Billion ≈ $33.05 Million |
+57.69% |
| 2020-12-31 | ₩30.93 Billion ≈ $20.96 Million |
-31.74% |
| 2019-12-31 | ₩45.31 Billion ≈ $30.70 Million |
-36.59% |
| 2018-12-31 | ₩71.45 Billion ≈ $48.42 Million |
-0.80% |
| 2017-12-31 | ₩72.02 Billion ≈ $48.81 Million |
-9.27% |
| 2016-12-31 | ₩79.38 Billion ≈ $53.79 Million |
-4.50% |
| 2015-12-31 | ₩83.12 Billion ≈ $56.33 Million |
+9.46% |
| 2014-12-31 | ₩75.93 Billion ≈ $51.46 Million |
+20.39% |
| 2013-12-31 | ₩63.07 Billion ≈ $42.74 Million |
+14.82% |
| 2012-12-31 | ₩54.93 Billion ≈ $37.23 Million |
+19.79% |
| 2011-12-31 | ₩45.86 Billion ≈ $31.08 Million |
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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 1480583366000.0% over the analyzed period, indicating profitable operations and earnings retention.
J.ESTINA Co.Ltd Net Assets Breakdown (December 2025)
J.ESTINA Co.Ltd net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩14.81 Billion | 32.60% |
| Other Components | ₩30.61 Billion | 67.40% |
| Total Equity | ₩45.41 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 |
|---|---|
|
P&H Tech Co. Ltd.
KQ:239890
|
$19.86 Million |
|
Aspinwall and Company Limited
NSE:ASPINWALL
|
$19.87 Million |
|
Eksons Corp Bhd
KLSE:9016
|
$19.87 Million |
|
White Energy Company Ltd
AU:WEC
|
$19.87 Million |
|
Roctool
PA:ALROC
|
$19.85 Million |
|
Clean Seas Seafood Ltd.
OL:CSS
|
$19.84 Million |
|
Kyobo 3 SPAC
KQ:208710
|
$19.82 Million |
|
Binah Capital Group, Inc. Common Stock
NASDAQ:BCG
|
$19.79 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 2024 to 2025, total equity changed from 40,336,305,100 to 45,414,945,390, a change of 5,078,640,290 (12.6%).
- Net income of 1,826,602,020 contributed positively to equity growth.
- New share issuances of 3,203,413,310 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩1.83 Billion | +4.02% |
| Share Issuances | ₩3.20 Billion | +7.05% |
| Other Changes | ₩48.62 Million | +0.11% |
| Total Change | ₩- | 12.59% |
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: 0.65x
- 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 0.65x 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 | ₩1826.00 | x |
| 2017-12-31 | ₩4791.40 | ₩1826.00 | x |
| 2018-12-31 | ₩4753.18 | ₩1826.00 | x |
| 2019-12-31 | ₩2861.75 | ₩1826.00 | x |
| 2020-12-31 | ₩1953.56 | ₩1826.00 | x |
| 2021-12-31 | ₩3080.55 | ₩1826.00 | x |
| 2022-12-31 | ₩3047.24 | ₩1826.00 | x |
| 2023-12-31 | ₩3017.67 | ₩1826.00 | x |
| 2024-12-31 | ₩2815.89 | ₩1826.00 | x |
| 2025-12-31 | ₩2830.56 | ₩1826.00 | 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): 4.02%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.53%
- • Asset Turnover: 1.31x
- • Equity Multiplier: 1.22x
- Recent ROE (4.02%) is above the historical average (-1.67%), indicating improving 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 |
| 2025 | 4.02% | 2.53% | 1.31x | 1.22x | ₩-2.71 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.
About 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.