ELUON Corporation (065440) - Net Assets

Latest as of December 2025: ₩50.82 Billion KRW ≈ $34.44 Million USD

Based on the latest financial reports, ELUON Corporation (065440) has net assets worth ₩50.82 Billion KRW (≈ $34.44 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩77.62 Billion ≈ $52.60 Million USD) and total liabilities (₩26.80 Billion ≈ $18.16 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 ELUON Corporation balance sheet assets for the complete picture of this company's asset base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩50.82 Billion
% of Total Assets	65.48%
Annual Growth Rate	4.32%
5-Year Change	31.09%
10-Year Change	157.23%
Growth Volatility	32.44

ELUON Corporation - Net Assets Trend (2005–2025)

This chart illustrates how ELUON Corporation's net assets have evolved over time, based on quarterly financial data. Check tangible equity quality of ELUON Corporation to evaluate the tangible quality of the company's equity base.

Annual Net Assets for ELUON Corporation (2005–2025)

The table below shows the annual net assets of ELUON Corporation from 2005 to 2025. For live valuation and market cap data, see ELUON Corporation market capitalisation.

Year	Net Assets	Change
2025-12-31	₩50.82 Billion ≈ $34.44 Million	-0.46%
2024-12-31	₩51.06 Billion ≈ $34.60 Million	+13.24%
2023-12-31	₩45.09 Billion ≈ $30.56 Million	+7.71%
2022-12-31	₩41.86 Billion ≈ $28.37 Million	+7.97%
2021-12-31	₩38.77 Billion ≈ $26.27 Million	+4.18%
2020-12-31	₩37.21 Billion ≈ $25.22 Million	+7.99%
2019-12-31	₩34.46 Billion ≈ $23.35 Million	+1.04%
2018-12-31	₩34.10 Billion ≈ $23.11 Million	+86.05%
2017-12-31	₩18.33 Billion ≈ $12.42 Million	-7.22%
2016-12-31	₩19.76 Billion ≈ $13.39 Million	+85.04%
2015-12-31	₩10.68 Billion ≈ $7.24 Million	-0.01%
2014-12-31	₩10.68 Billion ≈ $7.24 Million	-40.97%
2013-12-31	₩18.09 Billion ≈ $12.26 Million	+11.36%
2012-12-31	₩16.24 Billion ≈ $11.01 Million	-15.63%
2011-12-31	₩19.25 Billion ≈ $13.05 Million	-11.64%
2005-12-31	₩21.79 Billion ≈ $14.77 Million	--

Equity Component Analysis

This analysis shows how different components contribute to ELUON Corporation'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 1843001843000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	₩18.43 Billion	36.44%
Other Components	₩32.14 Billion	63.56%
Total Equity	₩50.57 Billion	100.00%

ELUON Corporation Competitors by Market Cap

The table below lists competitors of ELUON Corporation ranked by their market capitalization.

Company	Market Cap
Bannari Amman Spinning Mills Limited NSE:BASML	$23.64 Million
Catena Media plc ST:CTM	$23.65 Million
Sungwoo Electronics Co. Ltd KQ:081580	$23.65 Million
PJX Resources Inc V:PJX	$23.66 Million
ECM Libra Financial Group Bhd KLSE:2143	$23.63 Million
Jiyuan Packaging Holdings Ltd TW:8488	$23.62 Million
Micro Digital Co. Ltd KQ:305090	$23.60 Million
CHINA NEW ENERGY LS-00025 F:9H5	$23.59 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in ELUON Corporation's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 51,070,166,710 to 50,570,620,800, a change of -499,545,910 (-1.0%).
Net income of 1,610,186,010 contributed positively to equity growth.
Share repurchases of 2,004,010,120 reduced equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩1.61 Billion	+3.18%
Share Repurchases	₩2.00 Billion	-3.96%
Other Changes	₩-105.72 Million	-0.21%
Total Change	₩-	-0.98%

Book Value vs Market Value Analysis

This analysis compares ELUON Corporation'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: 0.71x
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 decreased from 1.14x to 0.71x 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	₩1154.94	₩1319.00	x
2017-12-31	₩1071.52	₩1319.00	x
2018-12-31	₩1290.09	₩1319.00	x
2019-12-31	₩1303.46	₩1319.00	x
2020-12-31	₩1407.63	₩1319.00	x
2021-12-31	₩1466.51	₩1319.00	x
2022-12-31	₩1583.39	₩1319.00	x
2023-12-31	₩1706.41	₩1319.00	x
2024-12-31	₩1872.42	₩1319.00	x
2025-12-31	₩1854.10	₩1319.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently ELUON Corporation 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): 3.18%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 2.62%
• Asset Turnover: 0.79x
• Equity Multiplier: 1.53x
Recent ROE (3.18%) is above the historical average (-1.86%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	4.65%	5.63%	0.50x	1.67x	₩-1.17 Billion
2013	7.45%	2.68%	1.03x	2.71x	₩-461.53 Million
2014	-65.14%	-14.70%	0.96x	4.61x	₩-8.01 Billion
2015	0.23%	0.05%	1.07x	4.52x	₩-1.04 Billion
2016	-5.23%	-1.97%	1.11x	2.39x	₩-3.01 Billion
2017	-9.22%	-4.84%	0.73x	2.62x	₩-3.52 Billion
2018	2.69%	1.90%	0.80x	1.76x	₩-2.49 Billion
2019	1.57%	1.10%	0.84x	1.72x	₩-2.90 Billion
2020	5.74%	4.47%	0.78x	1.66x	₩-1.58 Billion
2021	4.66%	3.21%	0.91x	1.59x	₩-2.07 Billion
2022	4.12%	3.05%	0.88x	1.54x	₩-2.46 Billion
2023	8.26%	6.65%	0.87x	1.43x	₩-782.92 Million
2024	11.01%	8.21%	0.91x	1.48x	₩515.36 Million
2025	3.18%	2.62%	0.79x	1.53x	₩-3.45 Billion

Industry Comparison

This section compares ELUON Corporation's net assets metrics with peer companies in the Software & IT Services industry.

Industry Context

Industry: Software & IT Services
Average net assets among peers: $73,414,715,323
Average return on equity (ROE) among peers: 5.50%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
ELUON Corporation (065440)	₩50.82 Billion	4.65%	0.53x	$23.63 Million
Daishin Information & Communications Co.Ltd (020180)	$23.95 Billion	3.55%	1.79x	$22.61 Million
PLAYWITH Inc (023770)	$10.86 Billion	18.76%	6.97x	$6.00 Million
Hancom Inc (030520)	$268.66 Billion	13.81%	1.69x	$233.15 Million
UBcare. Co. Ltd (032620)	$45.31 Billion	13.70%	0.42x	$99.16 Million
Softcen Co. Ltd (032680)	$32.34 Billion	5.42%	0.36x	$22.33 Million
InfoBank Corporation (039290)	$68.80 Billion	-5.57%	0.41x	$18.43 Million
Korea Business News Co. Ltd (039340)	$151.25 Billion	5.59%	0.14x	$69.10 Million
CUROCOM Co. Ltd (040350)	$59.34 Billion	0.00%	0.29x	$527.21 Million
Polaris Office Corp (041020)	$64.83 Billion	32.88%	3.90x	$66.44 Million
Total Soft Bank Ltd (045340)	$8.79 Billion	-33.10%	0.71x	$32.38 Million

About ELUON Corporation

KQ:065440 Korea Software & IT Services

Market Cap

$23.63 Million

₩34.87 Billion KRW

Market Cap Rank

#24551 Global

#1743 in Korea

Share Price

₩1319.00

Change (1 day)

+0.15%

52-Week Range

₩1207.00 - ₩4845.00

All Time High

₩6790.00