LMS Co. Ltd
LMS Co., Ltd. manufactures and supplies display and optical components and materials. It operates through Display Business and Optical Information Business divisions. The Display Business division offers hybrid light accumulation sheet products, LMS reflective polarizer sheets, lamination sheets, reverse prism sheets, LMS diffuser sheets, and LMS reflection sheets. The Optical Information Busines… Read more
LMS Co. Ltd (073110) - Net Assets
Latest net assets as of September 2025: ₩67.74 Billion KRW
Based on the latest financial reports, LMS Co. Ltd (073110) has net assets worth ₩67.74 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 (₩149.67 Billion) and total liabilities (₩81.93 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 | ₩67.74 Billion |
| % of Total Assets | 45.26% |
| Annual Growth Rate | 3.3% |
| 5-Year Change | -23.24% |
| 10-Year Change | -37.56% |
| Growth Volatility | 14.58 |
LMS Co. Ltd - Net Assets Trend (2009–2024)
This chart illustrates how LMS 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 LMS Co. Ltd (2009–2024)
The table below shows the annual net assets of LMS Co. Ltd from 2009 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩76.89 Billion | -6.89% |
| 2023-12-31 | ₩82.58 Billion | -14.53% |
| 2022-12-31 | ₩96.63 Billion | -6.74% |
| 2021-12-31 | ₩103.61 Billion | +3.43% |
| 2020-12-31 | ₩100.17 Billion | -19.49% |
| 2019-12-31 | ₩124.41 Billion | +5.42% |
| 2018-12-31 | ₩118.02 Billion | +3.88% |
| 2017-12-31 | ₩113.61 Billion | +2.60% |
| 2016-12-31 | ₩110.73 Billion | -10.09% |
| 2015-12-31 | ₩123.15 Billion | +5.69% |
| 2014-12-31 | ₩116.52 Billion | +25.89% |
| 2013-12-31 | ₩92.56 Billion | +16.73% |
| 2012-12-31 | ₩79.29 Billion | +7.46% |
| 2011-12-31 | ₩73.79 Billion | +13.82% |
| 2010-12-31 | ₩64.83 Billion | +37.25% |
| 2009-12-31 | ₩47.23 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to LMS 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 6925982291000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩69.26 Billion | 90.08% |
| Common Stock | ₩4.52 Billion | 5.88% |
| Other Components | ₩3.11 Billion | 4.04% |
| Total Equity | ₩76.89 Billion | 100.00% |
LMS Co. Ltd Competitors by Market Cap
The table below lists competitors of LMS Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
AdVini S.A.
PA:ALAVI
|
$12.98 Million |
|
Lian Hong Art. Co., Ltd.
TWO:6755
|
$12.99 Million |
|
Kingsmen Creatives Ltd
PINK:KMNCF
|
$12.99 Million |
|
Redwood Group Ltd
TWO:8426
|
$12.99 Million |
|
Voyageur Pharmaceuticals Ltd
PINK:VYYRF
|
$12.98 Million |
|
Saga Pure ASA
OL:SAGA
|
$12.98 Million |
|
Dish TV India Limited
PINK:DTTVY
|
$12.97 Million |
|
Health & Life Co., Ltd.
TWO:1781
|
$12.97 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LMS Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 82,584,343,410 to 76,890,624,540, a change of -5,693,718,870 (-6.9%).
- Net loss of 4,615,725,820 reduced equity.
- Dividend payments of 1,156,925,600 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-4.62 Billion | -6.0% |
| Dividends Paid | ₩1.16 Billion | -1.5% |
| Other Changes | ₩78.93 Million | +0.1% |
| Total Change | ₩- | -6.89% |
Book Value vs Market Value Analysis
This analysis compares LMS 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: 0.39x
- 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 |
|---|---|---|---|
| 2016-12-31 | ₩13812.56 | ₩5140.00 | x |
| 2017-12-31 | ₩14928.84 | ₩5140.00 | x |
| 2018-12-31 | ₩15962.95 | ₩5140.00 | x |
| 2019-12-31 | ₩18221.28 | ₩5140.00 | x |
| 2020-12-31 | ₩15596.99 | ₩5140.00 | x |
| 2021-12-31 | ₩16132.72 | ₩5140.00 | x |
| 2022-12-31 | ₩16704.04 | ₩5140.00 | x |
| 2023-12-31 | ₩14276.52 | ₩5140.00 | x |
| 2024-12-31 | ₩13292.23 | ₩5140.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LMS 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): -6.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -6.82%
- • Asset Turnover: 0.43x
- • Equity Multiplier: 2.03x
- Recent ROE (-6.00%) is below the historical average (5.74%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | 21.99% | 13.49% | 0.81x | 2.01x | ₩5.66 Billion |
| 2010 | 29.10% | 23.30% | 0.66x | 1.90x | ₩12.38 Billion |
| 2011 | 12.92% | 10.08% | 0.63x | 2.03x | ₩2.13 Billion |
| 2012 | 11.66% | 10.86% | 0.56x | 1.91x | ₩1.32 Billion |
| 2013 | 16.79% | 13.92% | 0.67x | 1.81x | ₩6.29 Billion |
| 2014 | 19.44% | 16.31% | 0.59x | 2.03x | ₩11.00 Billion |
| 2015 | 5.61% | 5.60% | 0.55x | 1.82x | ₩-5.41 Billion |
| 2016 | -10.54% | -10.28% | 0.55x | 1.85x | ₩-22.74 Billion |
| 2017 | 8.35% | 6.60% | 0.72x | 1.76x | ₩-1.87 Billion |
| 2018 | 5.63% | 6.08% | 0.56x | 1.66x | ₩-5.15 Billion |
| 2019 | 8.93% | 6.81% | 0.66x | 1.98x | ₩-1.33 Billion |
| 2020 | -18.43% | -15.43% | 0.56x | 2.13x | ₩-28.48 Billion |
| 2021 | 1.98% | 2.14% | 0.42x | 2.19x | ₩-8.31 Billion |
| 2022 | 0.28% | 0.27% | 0.43x | 2.37x | ₩-9.40 Billion |
| 2023 | -15.81% | -17.24% | 0.48x | 1.90x | ₩-21.32 Billion |
| 2024 | -6.00% | -6.82% | 0.43x | 2.03x | ₩-12.30 Billion |
Industry Comparison
This section compares LMS Co. Ltd's net assets metrics with peer companies in the Electronic Equipment & Parts industry.
Industry Context
- Industry: Electronic Equipment & Parts
- Average net assets among peers: $81,828,345,122
- Average return on equity (ROE) among peers: -9.53%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LMS Co. Ltd (073110) | ₩67.74 Billion | 21.99% | 1.21x | $12.98 Million |
| SANGBO Corp (027580) | $29.45 Billion | -35.18% | 2.55x | $19.25 Million |
| Inzi Display Co.Ltd (037330) | $162.56 Billion | 1.55% | 0.59x | $19.38 Million |
| BioSmart Co.Ltd (038460) | $58.82 Billion | 5.35% | 0.27x | $46.07 Million |
| e-LITECOM CO. Ltd (041520) | $38.24 Billion | 17.41% | 1.56x | $35.12 Million |
| CoAsia Corporation (045970) | $100.09 Billion | 0.00% | 1.72x | $59.77 Million |
| Powerlogics Co. Ltd (047310) | $212.21 Billion | -3.86% | 1.12x | $121.60 Million |
| Phoenix Materials Co. Ltd (050090) | $27.29 Billion | -7.19% | 0.62x | $8.87 Million |
| CammSys Corp (050110) | $75.36 Billion | 10.73% | 0.88x | $23.68 Million |
| STCube Inc (052020) | $19.12 Billion | -86.05% | 0.38x | $442.98 Million |
| Amotech Co. Ltd (052710) | $95.14 Billion | 1.97% | 1.04x | $55.48 Million |