SAMPYO Cement Co. Ltd
SAMPYO Cement Co., Ltd. engages in the manufacture and distribution of cement in South Korea. The company offers Portland cement, blast furnace slag cement, and special-purpose cements, as well as clinker. It also exports its products to the United States, Japan, Africa, and other countries. The company was formerly known as TONGYANG Cement & Energy Corporation and changed its name to SAMPYO Ceme… Read more
SAMPYO Cement Co. Ltd (038500) - Net Assets
Latest net assets as of September 2025: ₩761.53 Billion KRW
Based on the latest financial reports, SAMPYO Cement Co. Ltd (038500) has net assets worth ₩761.53 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 (₩1.42 Trillion) and total liabilities (₩660.87 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 | ₩761.53 Billion |
| % of Total Assets | 53.54% |
| Annual Growth Rate | 1.38% |
| 5-Year Change | 17.62% |
| 10-Year Change | 37.67% |
| Growth Volatility | 33.63 |
SAMPYO Cement Co. Ltd - Net Assets Trend (2009–2024)
This chart illustrates how SAMPYO Cement 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 SAMPYO Cement Co. Ltd (2009–2024)
The table below shows the annual net assets of SAMPYO Cement Co. Ltd from 2009 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩756.08 Billion | +7.09% |
| 2023-12-31 | ₩706.00 Billion | +2.71% |
| 2022-12-31 | ₩687.36 Billion | +4.79% |
| 2021-12-31 | ₩655.93 Billion | +2.04% |
| 2020-12-31 | ₩642.82 Billion | +1.22% |
| 2019-12-31 | ₩635.08 Billion | +2.28% |
| 2018-12-31 | ₩620.90 Billion | -1.81% |
| 2017-12-31 | ₩632.32 Billion | +5.97% |
| 2016-12-31 | ₩596.71 Billion | +8.65% |
| 2015-12-31 | ₩549.20 Billion | -3.66% |
| 2014-12-31 | ₩570.08 Billion | +121.48% |
| 2013-12-31 | ₩257.40 Billion | -44.29% |
| 2012-12-31 | ₩462.04 Billion | -13.33% |
| 2011-12-31 | ₩533.09 Billion | -16.37% |
| 2010-12-31 | ₩637.45 Billion | +3.58% |
| 2009-12-31 | ₩615.42 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to SAMPYO Cement 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 47652449832000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩476.52 Billion | 63.03% |
| Common Stock | ₩53.96 Billion | 7.14% |
| Other Components | ₩225.60 Billion | 29.84% |
| Total Equity | ₩756.08 Billion | 100.00% |
SAMPYO Cement Co. Ltd Competitors by Market Cap
The table below lists competitors of SAMPYO Cement Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Maxvision Technology Corp
SHE:002990
|
$346.02 Million |
|
Nu Skin Enterprises Inc
NYSE:NUS
|
$346.07 Million |
|
CICOR TECHNOL.NAM. SF 10
F:CRLN
|
$346.09 Million |
|
Beijing Shengtong Printing Co Ltd
SHE:002599
|
$346.10 Million |
|
Absci Corp
NASDAQ:ABSI
|
$345.85 Million |
|
Wenzhou Hongfeng Electrical Alloy Co Ltd
SHE:300283
|
$345.83 Million |
|
Beijing Kawin Technology Share-holding Co Ltd
SHG:688687
|
$345.83 Million |
|
Hotai Finance Corp
TW:6592
|
$345.78 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in SAMPYO Cement Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 705,867,432,200 to 756,084,885,560, a change of 50,217,453,360 (7.1%).
- Net income of 66,107,935,280 contributed positively to equity growth.
- Dividend payments of 10,735,355,200 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩66.11 Billion | +8.74% |
| Dividends Paid | ₩10.74 Billion | -1.42% |
| Other Changes | ₩-5.16 Billion | -0.68% |
| Total Change | ₩- | 7.11% |
Book Value vs Market Value Analysis
This analysis compares SAMPYO Cement 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: 2.47x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 3.13x to 2.47x 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 | ₩5558.40 | ₩17390.00 | x |
| 2017-12-31 | ₩5890.03 | ₩17390.00 | x |
| 2018-12-31 | ₩5783.71 | ₩17390.00 | x |
| 2019-12-31 | ₩5915.80 | ₩17390.00 | x |
| 2020-12-31 | ₩5987.86 | ₩17390.00 | x |
| 2021-12-31 | ₩6110.02 | ₩17390.00 | x |
| 2022-12-31 | ₩6402.73 | ₩17390.00 | x |
| 2023-12-31 | ₩6575.17 | ₩17390.00 | x |
| 2024-12-31 | ₩7042.94 | ₩17390.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently SAMPYO Cement 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): 8.74%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.36%
- • Asset Turnover: 0.53x
- • Equity Multiplier: 1.96x
- Recent ROE (8.74%) is above the historical average (-1.33%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | -14.49% | -10.51% | 0.43x | 3.20x | ₩-112.88 Billion |
| 2013 | -97.74% | -39.77% | 0.44x | 5.56x | ₩-267.33 Billion |
| 2014 | 57.35% | 58.67% | 0.42x | 2.30x | ₩269.91 Billion |
| 2015 | -1.97% | -1.92% | 0.51x | 2.02x | ₩-65.76 Billion |
| 2016 | 8.43% | 8.17% | 0.49x | 2.12x | ₩-9.38 Billion |
| 2017 | 5.74% | 5.41% | 0.53x | 2.00x | ₩-26.95 Billion |
| 2018 | -0.70% | -0.75% | 0.44x | 2.10x | ₩-66.43 Billion |
| 2019 | 2.93% | 3.12% | 0.44x | 2.12x | ₩-44.93 Billion |
| 2020 | 2.14% | 2.53% | 0.40x | 2.10x | ₩-50.56 Billion |
| 2021 | 3.10% | 3.58% | 0.40x | 2.15x | ₩-45.25 Billion |
| 2022 | 4.39% | 4.19% | 0.50x | 2.11x | ₩-38.55 Billion |
| 2023 | 4.79% | 4.11% | 0.54x | 2.15x | ₩-36.77 Billion |
| 2024 | 8.74% | 8.36% | 0.53x | 1.96x | ₩-9.50 Billion |
Industry Comparison
This section compares SAMPYO Cement Co. Ltd's net assets metrics with peer companies in the Building Materials industry.
Industry Context
- Industry: Building Materials
- Average net assets among peers: $599,472,160,449
- Average return on equity (ROE) among peers: 3.09%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| SAMPYO Cement Co. Ltd (038500) | ₩761.53 Billion | -14.49% | 0.87x | $346.00 Million |
| Chosun Refractories Co Ltd (000480) | $634.19 Billion | 2.14% | 0.53x | $26.36 Million |
| Tongyang Inc (001525) | $788.24 Billion | 2.31% | 0.40x | $144.72 Million |
| Asia Cement (002030) | $1.23 Trillion | 2.84% | 0.39x | $138.40 Million |
| Hanil Cement Co Ltd (003300) | $1.74 Trillion | 0.79% | 0.89x | $128.53 Million |
| Korea Petroleum Industries Co (004090) | $20.15 Billion | 6.85% | 1.54x | $80.96 Million |
| TWay Holdings (004870) | $245.78 Billion | -12.02% | 2.54x | $12.25 Million |
| Sungshin Cemen (004980) | $538.02 Billion | 12.40% | 1.44x | $67.16 Million |
| Sungshin Cement Co Ltd (004985) | $386.88 Billion | 4.31% | 1.74x | $93.23 Million |
| Hyundai Cement (006390) | $398.31 Billion | 7.29% | 1.16x | $23.31 Million |
| Mohenz.Co.Ltd (006920) | $15.60 Billion | 4.02% | 2.74x | $26.41 Million |