Lumens Co. Ltd
Lumens Co., Ltd. develops, manufactures, and sells LED components in South Korea and internationally. The company offers micro LEDs for large format displays and HUDs, as well as micro LED panels; backlights for TV BLU LEDs, mobile flash LEDs, and home appliances; and LED packages, modules, flip chip COBs, and luminaire lighting products. It also provides UV/IRIS scan LEDs; and automotive LEDs fo… Read more
Lumens Co. Ltd (038060) - Net Assets
Latest net assets as of September 2025: ₩107.16 Billion KRW
Based on the latest financial reports, Lumens Co. Ltd (038060) has net assets worth ₩107.16 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 (₩152.88 Billion) and total liabilities (₩45.72 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 | ₩107.16 Billion |
| % of Total Assets | 70.09% |
| Annual Growth Rate | -0.34% |
| 5-Year Change | 17.18% |
| 10-Year Change | -49.7% |
| Growth Volatility | 19.22 |
Lumens Co. Ltd - Net Assets Trend (2010–2024)
This chart illustrates how Lumens 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 Lumens Co. Ltd (2010–2024)
The table below shows the annual net assets of Lumens Co. Ltd from 2010 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩111.44 Billion | +13.94% |
| 2023-12-31 | ₩97.80 Billion | +4.41% |
| 2022-12-31 | ₩93.68 Billion | +27.08% |
| 2021-12-31 | ₩73.72 Billion | -22.49% |
| 2020-12-31 | ₩95.10 Billion | -18.96% |
| 2019-12-31 | ₩117.34 Billion | -34.47% |
| 2018-12-31 | ₩179.06 Billion | -14.73% |
| 2017-12-31 | ₩209.99 Billion | -3.20% |
| 2016-12-31 | ₩216.92 Billion | -2.10% |
| 2015-12-31 | ₩221.56 Billion | -3.38% |
| 2014-12-31 | ₩229.32 Billion | +10.61% |
| 2013-12-31 | ₩207.32 Billion | +37.88% |
| 2012-12-31 | ₩150.36 Billion | +18.54% |
| 2011-12-31 | ₩126.84 Billion | +8.46% |
| 2010-12-31 | ₩116.94 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lumens 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 1723.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₩24.05 Billion | 21.58% |
| Other Components | ₩105.07 Billion | 94.28% |
| Total Equity | ₩111.44 Billion | 100.00% |
Lumens Co. Ltd Competitors by Market Cap
The table below lists competitors of Lumens Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Warimpex Finanz- und Beteiligungs AG
VI:WXF
|
$19.79 Million |
|
Berjaya Food Bhd
KLSE:5196
|
$19.79 Million |
|
KOC METALURJI
IS:KOCMT
|
$19.79 Million |
|
HY Electronic Cayman Ltd
TW:6573
|
$19.79 Million |
|
Swiss Water Decaffeinated Coffee Inc
PINK:SWSSF
|
$19.76 Million |
|
Grand Hall Enterprise Co Ltd
TWO:8941
|
$19.76 Million |
|
Materials Petroleum JSC
VN:COM
|
$19.76 Million |
|
Prosperous Future Holdings Limited
PINK:PRFUF
|
$19.76 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lumens Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 97,803,951,310 to 111,439,312,890, a change of 13,635,361,580 (13.9%).
- Net income of 8,836,564,930 contributed positively to equity growth.
- Other factors increased equity by 4,798,796,650.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩8.84 Billion | +7.93% |
| Other Changes | ₩4.80 Billion | +4.31% |
| Total Change | ₩- | 13.94% |
Book Value vs Market Value Analysis
This analysis compares Lumens 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: 0.31x
- 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 0.15x to 0.31x 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 | ₩4746.44 | ₩707.00 | x |
| 2017-12-31 | ₩4594.76 | ₩707.00 | x |
| 2018-12-31 | ₩3876.40 | ₩707.00 | x |
| 2019-12-31 | ₩2540.25 | ₩707.00 | x |
| 2020-12-31 | ₩2039.21 | ₩707.00 | x |
| 2021-12-31 | ₩1567.76 | ₩707.00 | x |
| 2022-12-31 | ₩1992.28 | ₩707.00 | x |
| 2023-12-31 | ₩2080.05 | ₩707.00 | x |
| 2024-12-31 | ₩2316.68 | ₩707.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lumens 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): 7.93%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.07%
- • Asset Turnover: 1.04x
- • Equity Multiplier: 1.51x
- Recent ROE (7.93%) is above the historical average (-2.76%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2010 | 7.56% | 2.42% | 1.23x | 2.53x | ₩-2.54 Billion |
| 2011 | 17.53% | 6.43% | 1.32x | 2.06x | ₩9.53 Billion |
| 2012 | 13.29% | 4.03% | 1.63x | 2.03x | ₩4.93 Billion |
| 2013 | 15.73% | 5.31% | 1.84x | 1.61x | ₩11.88 Billion |
| 2014 | 5.17% | 2.24% | 1.49x | 1.55x | ₩-10.99 Billion |
| 2015 | -2.75% | -1.43% | 1.25x | 1.53x | ₩-28.25 Billion |
| 2016 | -2.46% | -1.32% | 1.15x | 1.61x | ₩-27.03 Billion |
| 2017 | 1.50% | 0.87% | 1.05x | 1.65x | ₩-17.86 Billion |
| 2018 | -17.75% | -9.75% | 0.98x | 1.86x | ₩-49.68 Billion |
| 2019 | -52.77% | -19.14% | 1.16x | 2.37x | ₩-73.66 Billion |
| 2020 | -18.33% | -5.26% | 1.39x | 2.51x | ₩-26.94 Billion |
| 2021 | -37.13% | -15.88% | 0.94x | 2.48x | ₩-34.74 Billion |
| 2022 | 16.96% | 9.55% | 1.21x | 1.47x | ₩6.52 Billion |
| 2023 | 4.10% | 2.34% | 1.17x | 1.50x | ₩-5.78 Billion |
| 2024 | 7.93% | 5.07% | 1.04x | 1.51x | ₩-2.31 Billion |
Industry Comparison
This section compares Lumens Co. Ltd's net assets metrics with peer companies in the Semiconductors & Semiconductor Equipment industry.
Industry Context
- Industry: Semiconductors & Semiconductor Equipment
- Average net assets among peers: $171,110,764,508
- Average return on equity (ROE) among peers: 4.56%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lumens Co. Ltd (038060) | ₩107.16 Billion | 7.56% | 0.43x | $19.77 Million |
| Fidelix Co. Ltd (032580) | $40.61 Billion | 7.14% | 0.29x | $9.44 Million |
| Cloud Air Co.Ltd (036170) | $105.14 Billion | 1.44% | 0.03x | $66.69 Million |
| UNISEM Co. Ltd (036200) | $63.88 Billion | 5.09% | 0.47x | $142.76 Million |
| JUSUNG ENGINEERING Co. Ltd (036930) | $566.59 Billion | 18.85% | 0.74x | $1.46 Billion |
| meerecompany Incorporated (049950) | $126.02 Billion | -5.67% | 0.18x | $54.16 Million |
| I&C Technology Co. Ltd (052860) | $44.51 Billion | -0.67% | 0.51x | $23.89 Million |
| KMH Hitech Co. Ltd (052900) | $101.62 Billion | 4.69% | 0.78x | $16.66 Million |
| 3S KOREA Co. Ltd (060310) | $33.37 Billion | -3.24% | 0.49x | $38.57 Million |
| Tokai Carbon Korea Co. Ltd (064760) | $458.27 Billion | 13.36% | 0.08x | $779.88 Million |