Com2uS Corporation (078340) - Net Assets
Based on the latest financial reports, Com2uS Corporation (078340) has net assets worth ₩1.05 Trillion KRW (≈ $709.00 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 (₩1.56 Trillion ≈ $1.05 Billion USD) and total liabilities (₩509.34 Billion ≈ $345.17 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 078340 asset base for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩1.05 Trillion |
| % of Total Assets | 67.26% |
| Annual Growth Rate | 21.49% |
| 5-Year Change | -8.92% |
| 10-Year Change | 68.37% |
| Growth Volatility | 40.06 |
Com2uS Corporation - Net Assets Trend (2011–2025)
This chart illustrates how Com2uS Corporation's net assets have evolved over time, based on quarterly financial data. Check 078340 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Com2uS Corporation (2011–2025)
The table below shows the annual net assets of Com2uS Corporation from 2011 to 2025. For live valuation and market cap data, see Com2uS Corporation market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩1.07 Trillion ≈ $724.51 Million |
+1.83% |
| 2024-12-31 | ₩1.05 Trillion ≈ $711.48 Million |
-5.81% |
| 2023-12-31 | ₩1.11 Trillion ≈ $755.40 Million |
-2.13% |
| 2022-12-31 | ₩1.14 Trillion ≈ $771.86 Million |
-2.97% |
| 2021-12-31 | ₩1.17 Trillion ≈ $795.50 Million |
+20.61% |
| 2020-12-31 | ₩973.26 Billion ≈ $659.57 Million |
+5.83% |
| 2019-12-31 | ₩919.67 Billion ≈ $623.25 Million |
+8.96% |
| 2018-12-31 | ₩844.04 Billion ≈ $572.00 Million |
+10.92% |
| 2017-12-31 | ₩760.93 Billion ≈ $515.67 Million |
+19.83% |
| 2016-12-31 | ₩634.98 Billion ≈ $430.32 Million |
+24.75% |
| 2015-12-31 | ₩509.01 Billion ≈ $344.95 Million |
+141.72% |
| 2014-12-31 | ₩210.58 Billion ≈ $142.71 Million |
+95.16% |
| 2013-12-31 | ₩107.90 Billion ≈ $73.12 Million |
+18.38% |
| 2012-12-31 | ₩91.15 Billion ≈ $61.77 Million |
+30.20% |
| 2011-12-31 | ₩70.00 Billion ≈ $47.44 Million |
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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 93732.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩876.99 Billion | 88.11% |
| Other Components | ₩118.34 Billion | 11.89% |
| Total Equity | ₩995.34 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 |
|---|---|
|
Namhae Chemical
KO:025860
|
$190.09 Million |
|
Leenos Corp
KQ:039980
|
$190.15 Million |
|
EASY HOLDINGS Co. Ltd
KQ:035810
|
$190.19 Million |
|
Fiducian Group Ltd
AU:FID
|
$190.30 Million |
|
Genova Property Group AB
ST:GPG
|
$189.94 Million |
|
Precision BioSciences Inc
NASDAQ:DTIL
|
$189.90 Million |
|
Inversora Juramento SA
BA:INVJ
|
$189.90 Million |
|
High Tide Inc
NASDAQ:HITI
|
$189.86 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 2024 to 2025, total equity changed from 964,488,025,790 to 995,338,844,130, a change of 30,850,818,340 (3.2%).
- Net income of 36,488,886,270 contributed positively to equity growth.
- Dividend payments of 14,848,302,300 reduced retained earnings.
- New share issuances of 2,000,003,100 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩36.49 Billion | +3.67% |
| Dividends Paid | ₩14.85 Billion | -1.49% |
| Share Issuances | ₩2.00 Billion | +0.2% |
| Other Changes | ₩7.21 Billion | +0.72% |
| Total Change | ₩- | 3.20% |
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: 0.28x
- 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 0.49x to 0.28x 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 | ₩24500.00 | x |
| 2017-12-31 | ₩60821.76 | ₩24500.00 | x |
| 2018-12-31 | ₩68439.51 | ₩24500.00 | x |
| 2019-12-31 | ₩75563.30 | ₩24500.00 | x |
| 2020-12-31 | ₩80929.26 | ₩24500.00 | x |
| 2021-12-31 | ₩98792.44 | ₩24500.00 | x |
| 2022-12-31 | ₩96019.33 | ₩24500.00 | x |
| 2023-12-31 | ₩97650.79 | ₩24500.00 | x |
| 2024-12-31 | ₩84442.95 | ₩24500.00 | x |
| 2025-12-31 | ₩86968.11 | ₩24500.00 | 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): 3.67%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.24%
- • Asset Turnover: 0.43x
- • Equity Multiplier: 1.62x
- Recent ROE (3.67%) is below the historical average (13.15%), 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 |
| 2025 | 3.67% | 5.24% | 0.43x | 1.62x | ₩-63.04 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: $848,336,903,364
- Average return on equity (ROE) among peers: 3.96%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Com2uS Corporation (078340) | ₩1.05 Trillion | 5.92% | 0.49x | $190.02 Million |
| Barunson Entertainment & Arts Corporation (035620) | $24.55 Billion | -12.74% | 0.95x | $9.16 Million |
| NCsoft Corp (036570) | $3.37 Trillion | 10.29% | 0.29x | $2.78 Billion |
| HANBIT SOFT Inc (047080) | $15.55 Billion | 0.00% | 2.47x | $17.49 Million |
| Actoz Soft Co.Ltd (052790) | $205.09 Billion | 1.24% | 0.55x | $30.43 Million |
| JOYCITY Corporation (067000) | $62.25 Billion | 10.62% | 0.22x | $49.88 Million |
| SundayToz Corp (123420) | $213.02 Billion | -0.21% | 0.90x | $40.95 Million |
| Nhn Entertain (181710) | $1.99 Trillion | -1.61% | 0.52x | $733.68 Million |
| DoubleU Games Co Ltd (192080) | $1.56 Trillion | 12.03% | 0.06x | $787.87 Million |
| Devsisters corporation (194480) | $195.34 Billion | 16.02% | 0.04x | $111.39 Million |
About 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.