Osung Advanced Materials Co. Ltd (052420) - Net Assets
Based on the latest financial reports, Osung Advanced Materials Co. Ltd (052420) has net assets worth ₩313.52 Billion KRW (≈ $212.47 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩393.21 Billion ≈ $266.47 Million USD) and total liabilities (₩79.68 Billion ≈ $54.00 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 Osung Advanced Materials Co. Ltd assets under control for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩313.52 Billion |
| % of Total Assets | 79.73% |
| Annual Growth Rate | 6.25% |
| 5-Year Change | 40.76% |
| 10-Year Change | 571.35% |
| Growth Volatility | 89.21 |
Osung Advanced Materials Co. Ltd - Net Assets Trend (2009–2025)
This chart illustrates how Osung Advanced Materials Co. Ltd's net assets have evolved over time, based on quarterly financial data. Check tangible equity quality of Osung Advanced Materials Co. Ltd to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Osung Advanced Materials Co. Ltd (2009–2025)
The table below shows the annual net assets of Osung Advanced Materials Co. Ltd from 2009 to 2025. For live valuation and market cap data, see 052420 stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩282.01 Billion ≈ $191.11 Million |
+16.12% |
| 2024-12-31 | ₩242.87 Billion ≈ $164.59 Million |
+6.75% |
| 2023-12-31 | ₩227.52 Billion ≈ $154.19 Million |
+13.65% |
| 2022-12-31 | ₩200.19 Billion ≈ $135.67 Million |
-0.08% |
| 2021-12-31 | ₩200.34 Billion ≈ $135.77 Million |
+3.06% |
| 2020-12-31 | ₩194.40 Billion ≈ $131.74 Million |
+11.54% |
| 2019-12-31 | ₩174.29 Billion ≈ $118.11 Million |
+31.64% |
| 2018-12-31 | ₩132.39 Billion ≈ $89.72 Million |
+73.55% |
| 2017-12-31 | ₩76.28 Billion ≈ $51.70 Million |
+81.60% |
| 2016-12-31 | ₩42.01 Billion ≈ $28.47 Million |
-27.83% |
| 2015-12-31 | ₩58.20 Billion ≈ $39.44 Million |
-48.48% |
| 2014-12-31 | ₩112.98 Billion ≈ $76.57 Million |
+264.80% |
| 2013-12-31 | ₩-68.56 Billion ≈ $-46.46 Million |
-292.86% |
| 2012-12-31 | ₩35.55 Billion ≈ $24.09 Million |
-88.30% |
| 2011-12-31 | ₩303.75 Billion ≈ $205.85 Million |
+64.48% |
| 2010-12-31 | ₩184.67 Billion ≈ $125.15 Million |
+72.66% |
| 2009-12-31 | ₩106.96 Billion ≈ $72.48 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Osung Advanced Materials 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 6952030195000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩69.52 Billion | 24.71% |
| Other Components | ₩211.79 Billion | 75.29% |
| Total Equity | ₩281.31 Billion | 100.00% |
Osung Advanced Materials Co. Ltd Competitors by Market Cap
The table below lists competitors of Osung Advanced Materials Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beihai Gofar Marine Biological Industry Co Ltd
SHG:600538
|
$337.51 Million |
|
Kuk-Il Paper Mfg Co.Ltd
KQ:078130
|
$337.52 Million |
|
Sinopower Semiconductor
TWO:6435
|
$337.54 Million |
|
Antibiotice Ia
RO:ATB
|
$337.59 Million |
|
Dahu Aquaculture Co Ltd
SHG:600257
|
$337.31 Million |
|
Tanvex BioPharma Inc
TW:6541
|
$337.28 Million |
|
Doubleview Gold Corp
V:DBG
|
$337.25 Million |
|
Ascencio (D)
BR:ASCE
|
$337.05 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Osung Advanced Materials Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 240,906,477,000 to 281,312,560,000, a change of 40,406,083,000 (16.8%).
- Net income of 32,582,895,820 contributed positively to equity growth.
- Share repurchases of 3,963,763,000 reduced equity.
- New share issuances of 14,999,997,360 increased equity.
- Other factors decreased equity by 3,213,047,180.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩32.58 Billion | +11.58% |
| Share Repurchases | ₩3.96 Billion | -1.41% |
| Share Issuances | ₩15.00 Billion | +5.33% |
| Other Changes | ₩-3.21 Billion | -1.14% |
| Total Change | ₩- | 16.77% |
Book Value vs Market Value Analysis
This analysis compares Osung Advanced Materials 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: 0.30x
- 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.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-12-31 | ₩28572.85 | ₩8910.00 | x |
| 2023-12-31 | ₩27905.25 | ₩8910.00 | x |
| 2024-12-31 | ₩29149.70 | ₩8910.00 | x |
| 2025-12-31 | ₩29923.66 | ₩8910.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Osung Advanced Materials 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): 11.58%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 19.66%
- • Asset Turnover: 0.48x
- • Equity Multiplier: 1.22x
- Recent ROE (11.58%) is above the historical average (-6.93%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | 5.00% | 3.68% | 0.26x | 5.21x | ₩-4.19 Billion |
| 2010 | 12.82% | 10.45% | 0.32x | 3.85x | ₩4.16 Billion |
| 2011 | 42.54% | 65.23% | 0.27x | 2.40x | ₩98.83 Billion |
| 2014 | -47.58% | -46.14% | 0.71x | 1.44x | ₩-65.05 Billion |
| 2015 | -94.72% | -108.39% | 0.53x | 1.64x | ₩-60.95 Billion |
| 2016 | -59.14% | -55.25% | 0.70x | 1.53x | ₩-29.04 Billion |
| 2017 | 1.39% | 3.47% | 0.27x | 1.46x | ₩-6.57 Billion |
| 2018 | 4.16% | 12.47% | 0.30x | 1.12x | ₩-7.74 Billion |
| 2019 | 8.51% | 22.28% | 0.29x | 1.31x | ₩-2.59 Billion |
| 2020 | 5.26% | 12.85% | 0.31x | 1.32x | ₩-9.21 Billion |
| 2021 | -5.65% | -12.29% | 0.30x | 1.52x | ₩-31.36 Billion |
| 2022 | 1.39% | 2.37% | 0.42x | 1.41x | ₩-17.09 Billion |
| 2023 | 5.45% | 11.74% | 0.36x | 1.28x | ₩-10.30 Billion |
| 2024 | 5.08% | 8.36% | 0.49x | 1.23x | ₩-11.85 Billion |
| 2025 | 11.58% | 19.66% | 0.48x | 1.22x | ₩4.45 Billion |
Industry Comparison
This section compares Osung Advanced Materials Co. Ltd's net assets metrics with peer companies in the same industry.
Industry Context
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Osung Advanced Materials Co. Ltd (052420) | ₩313.52 Billion | 5.00% | 0.25x | $337.36 Million |
| Samyang Holdings Corp (000075) | $2.03 Trillion | 1.52% | 0.77x | $17.20 Million |
| POBIS TNC CO. Ltd (016670) | $56.47 Billion | -3.49% | 0.81x | $56.11 Million |
| Posco ICT Company Ltd (022100) | $374.23 Billion | 9.86% | 0.77x | $2.80 Billion |
| Kyung Nam Pharm Co Ltd (053950) | $89.83 Billion | -23.37% | 0.85x | $10.13K |
| ilShinbiobase Co. Ltd (068330) | $35.22 Billion | 5.98% | 0.09x | $26.28 Million |
| Kuk-Il Paper Mfg Co.Ltd (078130) | $122.98 Billion | -10.58% | 0.16x | $337.52 Million |
| OncoQuest Pharmaceuticals Inc (078590) | $7.10 Billion | 9.51% | 1.35x | $71.30 Million |
| MCNEX Co. Ltd (097520) | $323.61 Billion | 8.63% | 0.66x | $328.51 Million |
| Smac Co. Ltd (097780) | $100.81 Billion | -3.95% | 0.82x | $196.91 Million |
About Osung Advanced Materials Co. Ltd
Osung Advanced Materials Co., Ltd. manufactures and sells protective, functional, and infrared radiation films. The protective films are used as LCD protection film, as well as other material for surface protection. It also provides UV guide films, UV dicing tapes, and anti-scattering and deco films. The company was founded in 1991 and is headquartered in Iksan-si, South Korea.