Com2uS Corporation
Com2uS Corporation develops and publishes mobile games in South Korea, the United States, China, Japan, Taiwan, Southeast Asia, Europe, and internationally. The company was founded in 1998 and is headquartered in Seoul, South Korea.
Com2uS Corporation (078340) - Net Assets
Latest net assets as of September 2025: ₩1.06 Trillion KRW
Based on the latest financial reports, Com2uS Corporation (078340) has net assets worth ₩1.06 Trillion KRW as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩1.63 Trillion) and total liabilities (₩567.59 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 | ₩1.06 Trillion |
| % of Total Assets | 65.11% |
| Annual Growth Rate | 23.15% |
| 5-Year Change | 7.87% |
| 10-Year Change | 106.26% |
| Growth Volatility | 40.98 |
Com2uS Corporation - Net Assets Trend (2011–2024)
This chart illustrates how Com2uS Corporation's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Com2uS Corporation (2011–2024)
The table below shows the annual net assets of Com2uS Corporation from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩1.05 Trillion | -5.81% |
| 2023-12-31 | ₩1.11 Trillion | -2.13% |
| 2022-12-31 | ₩1.14 Trillion | -2.97% |
| 2021-12-31 | ₩1.17 Trillion | +20.61% |
| 2020-12-31 | ₩973.26 Billion | +5.83% |
| 2019-12-31 | ₩919.67 Billion | +8.96% |
| 2018-12-31 | ₩844.04 Billion | +10.92% |
| 2017-12-31 | ₩760.93 Billion | +19.83% |
| 2016-12-31 | ₩634.98 Billion | +24.75% |
| 2015-12-31 | ₩509.01 Billion | +141.72% |
| 2014-12-31 | ₩210.58 Billion | +95.16% |
| 2013-12-31 | ₩107.90 Billion | +18.38% |
| 2012-12-31 | ₩91.15 Billion | +30.20% |
| 2011-12-31 | ₩70.00 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Com2uS 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 90715.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩848.80 Billion | 88.00% |
| Common Stock | ₩6.43 Billion | 0.67% |
| Other Components | ₩109.26 Billion | 11.33% |
| Total Equity | ₩964.49 Billion | 100.00% |
Com2uS Corporation Competitors by Market Cap
The table below lists competitors of Com2uS Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Mahindra Logistics Limited
NSE:MAHLOG
|
$171.72 Million |
|
29METALS Ltd
AU:29M
|
$171.73 Million |
|
Bohai Water Industry Co Ltd
SHE:000605
|
$171.74 Million |
|
ECHO INVESTMENT ZY 005
F:4I3
|
$171.78 Million |
|
Acacia Research Corporation
NASDAQ:ACTG
|
$171.69 Million |
|
GABIA Inc
KQ:079940
|
$171.64 Million |
|
Sky ICT Public Company Limited
BK:SKY
|
$171.64 Million |
|
Xerox Corp
NASDAQ:XRX
|
$171.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Com2uS Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,114,676,923,040 to 964,488,025,790, a change of -150,188,897,250 (-13.5%).
- Net loss of 107,780,906,810 reduced equity.
- Dividend payments of 14,839,403,800 reduced retained earnings.
- Share repurchases of 8,266,507,150 reduced equity.
- New share issuances of 101,105,690 increased equity.
- Other factors decreased equity by 19,403,185,180.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-107.78 Billion | -11.17% |
| Dividends Paid | ₩14.84 Billion | -1.54% |
| Share Repurchases | ₩8.27 Billion | -0.86% |
| Share Issuances | ₩101.11 Million | +0.01% |
| Other Changes | ₩-19.40 Billion | -2.01% |
| Total Change | ₩- | -13.47% |
Book Value vs Market Value Analysis
This analysis compares Com2uS 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: 0.39x
- 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.
- The price-to-book ratio has decreased from 0.66x to 0.39x 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 | ₩50197.78 | ₩32950.00 | x |
| 2017-12-31 | ₩60821.76 | ₩32950.00 | x |
| 2018-12-31 | ₩68439.51 | ₩32950.00 | x |
| 2019-12-31 | ₩75563.30 | ₩32950.00 | x |
| 2020-12-31 | ₩80929.26 | ₩32950.00 | x |
| 2021-12-31 | ₩98792.44 | ₩32950.00 | x |
| 2022-12-31 | ₩96019.33 | ₩32950.00 | x |
| 2023-12-31 | ₩97650.79 | ₩32950.00 | x |
| 2024-12-31 | ₩84442.95 | ₩32950.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Com2uS 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): -11.17%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -15.53%
- • Asset Turnover: 0.42x
- • Equity Multiplier: 1.71x
- Recent ROE (-11.17%) is below the historical average (13.83%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | 5.92% | 11.45% | 0.48x | 1.07x | ₩-2.85 Billion |
| 2012 | 22.45% | 26.60% | 0.77x | 1.10x | ₩11.35 Billion |
| 2013 | 18.12% | 24.02% | 0.69x | 1.10x | ₩8.76 Billion |
| 2014 | 37.64% | 33.77% | 0.94x | 1.19x | ₩58.20 Billion |
| 2015 | 24.72% | 29.02% | 0.74x | 1.14x | ₩74.92 Billion |
| 2016 | 23.90% | 29.58% | 0.72x | 1.12x | ₩88.27 Billion |
| 2017 | 18.71% | 28.03% | 0.61x | 1.10x | ₩66.28 Billion |
| 2018 | 15.36% | 26.91% | 0.53x | 1.08x | ₩45.23 Billion |
| 2019 | 12.16% | 23.83% | 0.47x | 1.09x | ₩19.88 Billion |
| 2020 | 8.26% | 15.79% | 0.49x | 1.08x | ₩-16.96 Billion |
| 2021 | 11.03% | 23.17% | 0.30x | 1.58x | ₩12.06 Billion |
| 2022 | 2.93% | 4.65% | 0.38x | 1.68x | ₩-80.53 Billion |
| 2023 | 3.57% | 5.38% | 0.43x | 1.54x | ₩-71.71 Billion |
| 2024 | -11.17% | -15.53% | 0.42x | 1.71x | ₩-204.23 Billion |
Industry Comparison
This section compares Com2uS Corporation's net assets metrics with peer companies in the Electronic Gaming & Multimedia industry.
Industry Context
- Industry: Electronic Gaming & Multimedia
- Average net assets among peers: $497,512,458,262
- Average return on equity (ROE) among peers: 2.27%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Com2uS Corporation (078340) | ₩1.06 Trillion | 5.92% | 0.54x | $171.71 Million |
| Barunson Entertainment & Arts Corporation (035620) | $71.65 Billion | -18.60% | 0.74x | $9.06 Million |
| NCsoft Corp (036570) | $1.02 Trillion | 15.27% | 0.29x | $1.64 Billion |
| HANBIT SOFT Inc (047080) | $18.29 Billion | -6.37% | 0.61x | $12.75 Million |
| Actoz Soft Co.Ltd (052790) | $117.07 Billion | -6.06% | 0.28x | $19.68 Million |
| JOYCITY Corporation (067000) | $68.13 Billion | 11.39% | 0.21x | $69.08 Million |
| SundayToz Corp (123420) | $85.27 Billion | 56.73% | 0.29x | $29.11 Million |
| Nhn Entertain (181710) | $1.77 Trillion | -7.51% | 0.81x | $341.00 Million |
| DoubleU Games Co Ltd (192080) | $1.20 Trillion | 12.46% | 0.08x | $340.72 Million |
| Devsisters corporation (194480) | $134.56 Billion | -36.86% | 0.78x | $194.27 Million |