Kodi-S Co Ltd (080530) - Net Assets
Based on the latest financial reports, Kodi-S Co Ltd (080530) has net assets worth ₩58.66 Billion KRW (≈ $39.76 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 (₩82.96 Billion ≈ $56.22 Million USD) and total liabilities (₩24.30 Billion ≈ $16.47 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. Explore how efficiently does Kodi-S Co Ltd generate cash to assess how effectively this company generates cash.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩58.66 Billion |
| % of Total Assets | 70.71% |
| Annual Growth Rate | 6.95% |
| 5-Year Change | 59.88% |
| 10-Year Change | 57.99% |
| Growth Volatility | 28.18 |
Kodi-S Co Ltd - Net Assets Trend (2012–2025)
This chart illustrates how Kodi-S Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore how large is Kodi-S Co Ltd's balance sheet for the complete picture of this company's asset base.
Annual Net Assets for Kodi-S Co Ltd (2012–2025)
The table below shows the annual net assets of Kodi-S Co Ltd from 2012 to 2025. For live valuation and market cap data, see 080530 market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩58.66 Billion ≈ $39.76 Million |
+46.69% |
| 2024-12-31 | ₩39.99 Billion ≈ $27.10 Million |
+56.79% |
| 2023-12-31 | ₩25.51 Billion ≈ $17.29 Million |
+7.38% |
| 2022-12-31 | ₩23.75 Billion ≈ $16.10 Million |
-35.27% |
| 2021-12-31 | ₩36.69 Billion ≈ $24.87 Million |
+1.33% |
| 2020-12-31 | ₩36.21 Billion ≈ $24.54 Million |
+28.43% |
| 2019-12-31 | ₩28.20 Billion ≈ $19.11 Million |
-9.71% |
| 2018-12-31 | ₩31.23 Billion ≈ $21.16 Million |
+41.64% |
| 2017-12-31 | ₩22.05 Billion ≈ $14.94 Million |
-40.62% |
| 2016-12-31 | ₩37.13 Billion ≈ $25.16 Million |
-2.98% |
| 2015-12-31 | ₩38.27 Billion ≈ $25.94 Million |
+9.39% |
| 2014-12-31 | ₩34.99 Billion ≈ $23.71 Million |
+22.98% |
| 2013-12-31 | ₩28.45 Billion ≈ $19.28 Million |
+16.14% |
| 2012-12-31 | ₩24.49 Billion ≈ $16.60 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Kodi-S 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 577699049000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩5.78 Billion | 9.85% |
| Other Components | ₩52.89 Billion | 90.15% |
| Total Equity | ₩58.66 Billion | 100.00% |
Kodi-S Co Ltd Competitors by Market Cap
The table below lists competitors of Kodi-S Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
PRL Global Ltd
AU:PRG
|
$120.29 Million |
|
Brisbane Broncos Ltd
AU:BBL
|
$120.36 Million |
|
IRM ENERGY LTD
NSE:IRMENERGY
|
$120.36 Million |
|
Yen Sun Technology
TWO:6275
|
$120.41 Million |
|
The Hi-Tech Gears Limited
NSE:HITECHGEAR
|
$120.25 Million |
|
Yiren Digital Ltd
F:19YA
|
$120.21 Million |
|
Axcen Photonics
TWO:6530
|
$120.15 Million |
|
Lake Superior Acquisition Corp. Class A Ordinary Shares
NASDAQ:LKSP
|
$120.14 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kodi-S Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 39,992,556,470 to 58,664,294,450, a change of 18,671,737,980 (46.7%).
- Net income of 5,249,624,000 contributed positively to equity growth.
- Other factors increased equity by 13,422,113,980.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩5.25 Billion | +8.95% |
| Other Changes | ₩13.42 Billion | +22.88% |
| Total Change | ₩- | 46.69% |
Book Value vs Market Value Analysis
This analysis compares Kodi-S 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: 3.02x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 0.67x to 3.02x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | ₩4754.77 | ₩3205.00 | x |
| 2017-12-31 | ₩2513.65 | ₩3205.00 | x |
| 2018-12-31 | ₩2665.90 | ₩3205.00 | x |
| 2019-12-31 | ₩1869.87 | ₩3205.00 | x |
| 2020-12-31 | ₩1488.06 | ₩3205.00 | x |
| 2021-12-31 | ₩1303.80 | ₩3205.00 | x |
| 2022-12-31 | ₩844.00 | ₩3205.00 | x |
| 2023-12-31 | ₩809.82 | ₩3205.00 | x |
| 2024-12-31 | ₩926.76 | ₩3205.00 | x |
| 2025-12-31 | ₩1059.62 | ₩3205.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kodi-S 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): 8.95%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.86%
- • Asset Turnover: 0.92x
- • Equity Multiplier: 1.41x
- Recent ROE (8.95%) is above the historical average (-28.64%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | -36.06% | -165.57% | 0.10x | 2.22x | ₩-17.10 Billion |
| 2017 | -89.60% | -181.31% | 0.26x | 1.93x | ₩-21.96 Billion |
| 2018 | -38.40% | -59.18% | 0.25x | 2.62x | ₩-15.12 Billion |
| 2019 | -24.10% | -13.78% | 0.65x | 2.69x | ₩-9.62 Billion |
| 2020 | -8.16% | -5.03% | 0.81x | 1.99x | ₩-6.58 Billion |
| 2021 | -19.98% | -14.88% | 0.72x | 1.87x | ₩-11.00 Billion |
| 2022 | -56.18% | -24.17% | 0.93x | 2.51x | ₩-15.72 Billion |
| 2023 | -24.37% | -7.84% | 1.24x | 2.50x | ₩-8.77 Billion |
| 2024 | 1.51% | 0.77% | 1.04x | 1.89x | ₩-3.39 Billion |
| 2025 | 8.95% | 6.86% | 0.92x | 1.41x | ₩-616.81 Million |
Industry Comparison
This section compares Kodi-S Co Ltd's net assets metrics with peer companies in the Household & Personal Products industry.
Industry Context
- Industry: Household & Personal Products
- Average net assets among peers: $1,093,987,024,643
- Average return on equity (ROE) among peers: -6.13%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kodi-S Co Ltd (080530) | ₩58.66 Billion | -36.06% | 0.41x | $120.25 Million |
| Amore Group (002790) | $3.63 Trillion | 3.90% | 0.24x | $1.19 Billion |
| Amorepacific Group (002795) | $6.27 Trillion | 0.17% | 0.24x | $97.43 Million |
| Hankook Cosmetics Manufacturing Co Ltd (003350) | $44.27 Billion | -9.08% | 0.75x | $109.57 Million |
| Daelim Trading (006570) | $141.66 Billion | 0.00% | 1.45x | $19.53 Million |
| Monalisa (012690) | $65.12 Billion | 3.73% | 0.18x | $48.69 Million |
| Leaders Cosmetics Co. Ltd (016100) | $34.54 Billion | 0.00% | 0.18x | $18.35 Million |
| Aekyung Industrial Co Ltd (018250) | $333.04 Billion | 3.44% | 0.30x | $213.41 Million |
| Kolmar Holding (024720) | $267.82 Billion | -0.28% | 0.87x | $218.71 Million |
| Jayjun Co Ltd (025620) | $60.14 Billion | -64.13% | 0.33x | $41.31 Million |
| Coreana Cosmetics Co.Ltd (027050) | $87.02 Billion | 0.94% | 0.24x | $35.53 Million |
About Kodi-S Co Ltd
KODI CO., LTD manufactures and sells cosmetics and cosmetic containers in South Korea. The company was formerly known as KODI-S Co., Ltd. and changed its name to KODI CO., LTD in September 2016. KODI CO., LTD was founded in 1999 and is headquartered in Yongin-si, South Korea.