The E&M Co. Ltd (089230) - Net Assets
Based on the latest financial reports, The E&M Co. Ltd (089230) has net assets worth ₩54.22 Billion KRW (≈ $36.74 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 (₩114.36 Billion ≈ $77.50 Million USD) and total liabilities (₩60.14 Billion ≈ $40.76 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. Check The E&M Co. Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩54.22 Billion |
| % of Total Assets | 47.41% |
| Annual Growth Rate | 12.08% |
| 5-Year Change | -35.46% |
| 10-Year Change | 1.61% |
| Growth Volatility | 82.79 |
The E&M Co. Ltd - Net Assets Trend (2014–2025)
This chart illustrates how The E&M Co. Ltd's net assets have evolved over time, based on quarterly financial data. See how many days can The E&M Co. Ltd fund operations to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for The E&M Co. Ltd (2014–2025)
The table below shows the annual net assets of The E&M Co. Ltd from 2014 to 2025. For live valuation and market cap data, see The E&M Co. Ltd (089230) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩55.32 Billion ≈ $37.49 Million |
+83.92% |
| 2024-12-31 | ₩30.08 Billion ≈ $20.38 Million |
-2.71% |
| 2023-12-31 | ₩30.92 Billion ≈ $20.95 Million |
-50.00% |
| 2022-12-31 | ₩61.83 Billion ≈ $41.90 Million |
-27.87% |
| 2021-12-31 | ₩85.72 Billion ≈ $58.09 Million |
+3.21% |
| 2020-12-31 | ₩83.06 Billion ≈ $56.29 Million |
+26.70% |
| 2019-12-31 | ₩65.55 Billion ≈ $44.42 Million |
+157.29% |
| 2018-12-31 | ₩25.48 Billion ≈ $17.27 Million |
-29.02% |
| 2017-12-31 | ₩35.89 Billion ≈ $24.32 Million |
-34.07% |
| 2016-12-31 | ₩54.44 Billion ≈ $36.90 Million |
+7.33% |
| 2015-12-31 | ₩50.72 Billion ≈ $34.38 Million |
+221.59% |
| 2014-12-31 | ₩15.77 Billion ≈ $10.69 Million |
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Equity Component Analysis
This analysis shows how different components contribute to The E&M 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 decreased by 2787197139000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | ₩142.79 Billion | 648.19% |
| Total Equity | ₩22.03 Billion | 100.00% |
The E&M Co. Ltd Competitors by Market Cap
The table below lists competitors of The E&M Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Black Rock Coffee Bar, Inc. Class A Common Stock
NASDAQ:BRCB
|
$139.15 Million |
|
Reliance Industrial Infrastructure Limited
NSE:RIIL
|
$139.16 Million |
|
KUB Malaysia Bhd
KLSE:6874
|
$139.21 Million |
|
Fabasoft AG
XETRA:FAA
|
$139.22 Million |
|
Bank Capital Indonesia Tbk
JK:BACA
|
$139.13 Million |
|
GOLFZON NEWDIN HOLDINGS Co. Ltd
KQ:121440
|
$139.09 Million |
|
KGL Resources Ltd
AU:KGL
|
$139.09 Million |
|
Global Dividend Growth Split Corp Class A
TO:GDV
|
$139.01 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in The E&M Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 30,078,939,730 to 22,028,993,520, a change of -8,049,946,210 (-26.8%).
- Net loss of 19,897,999,610 reduced equity.
- New share issuances of 2,450,000,000 increased equity.
- Other factors increased equity by 9,398,053,400.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-19.90 Billion | -90.33% |
| Share Issuances | ₩2.45 Billion | +11.12% |
| Other Changes | ₩9.40 Billion | +42.66% |
| Total Change | ₩- | -26.76% |
Book Value vs Market Value Analysis
This analysis compares The E&M 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: 2.55x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 3.77x to 2.55x 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 | ₩592.75 | ₩2235.00 | x |
| 2017-12-31 | ₩390.78 | ₩2235.00 | x |
| 2018-12-31 | ₩277.39 | ₩2235.00 | x |
| 2019-12-31 | ₩574.40 | ₩2235.00 | x |
| 2020-12-31 | ₩517.82 | ₩2235.00 | x |
| 2021-12-31 | ₩494.26 | ₩2235.00 | x |
| 2022-12-31 | ₩340.46 | ₩2235.00 | x |
| 2023-12-31 | ₩1665.40 | ₩2235.00 | x |
| 2024-12-31 | ₩1374.81 | ₩2235.00 | x |
| 2025-12-31 | ₩877.35 | ₩2235.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently The E&M 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): -90.33%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -161.24%
- • Asset Turnover: 0.10x
- • Equity Multiplier: 5.36x
- Recent ROE (-90.33%) is below the historical average (-60.83%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2014 | -385.82% | -90.04% | 0.63x | 6.78x | ₩-62.43 Billion |
| 2015 | -48.65% | -99.73% | 0.37x | 1.32x | ₩-29.75 Billion |
| 2016 | 6.91% | 24.55% | 0.22x | 1.25x | ₩-1.68 Billion |
| 2017 | -51.29% | -135.46% | 0.22x | 1.73x | ₩-22.00 Billion |
| 2018 | 71.71% | 65.65% | 0.41x | 2.69x | ₩15.72 Billion |
| 2019 | -6.13% | -8.97% | 0.46x | 1.49x | ₩-10.57 Billion |
| 2020 | -26.87% | -36.72% | 0.50x | 1.46x | ₩-30.62 Billion |
| 2021 | -12.64% | -20.11% | 0.37x | 1.69x | ₩-19.41 Billion |
| 2022 | -36.54% | -48.49% | 0.45x | 1.68x | ₩-28.78 Billion |
| 2023 | -106.28% | -103.65% | 0.37x | 2.79x | ₩-35.95 Billion |
| 2024 | -44.04% | -59.68% | 0.29x | 2.58x | ₩-16.25 Billion |
| 2025 | -90.33% | -161.24% | 0.10x | 5.36x | ₩-22.10 Billion |
Industry Comparison
This section compares The E&M Co. Ltd's net assets metrics with peer companies in the Software & IT Services industry.
Industry Context
- Industry: Software & IT Services
- Average net assets among peers: $74,389,613,135
- Average return on equity (ROE) among peers: 0.63%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| The E&M Co. Ltd (089230) | ₩54.22 Billion | -385.82% | 1.11x | $139.14 Million |
| Daishin Information & Communications Co.Ltd (020180) | $23.95 Billion | 3.55% | 1.79x | $28.20 Million |
| PLAYWITH Inc (023770) | $28.92 Billion | 6.38% | 2.57x | $6.47 Million |
| Hancom Inc (030520) | $268.66 Billion | 13.81% | 1.69x | $293.46 Million |
| UBcare. Co. Ltd (032620) | $46.56 Billion | 10.89% | 0.39x | $107.27 Million |
| Softcen Co. Ltd (032680) | $24.57 Billion | 0.00% | 0.72x | $20.15 Million |
| InfoBank Corporation (039290) | $49.79 Billion | 3.18% | 0.46x | $18.54 Million |
| Korea Business News Co. Ltd (039340) | $168.04 Billion | 8.22% | 0.16x | $69.62 Million |
| CUROCOM Co. Ltd (040350) | $38.65 Billion | -27.01% | 0.81x | $593.11 Million |
| Polaris Office Corp (041020) | $89.86 Billion | 10.66% | 0.35x | $83.18 Million |
| Total Soft Bank Ltd (045340) | $4.90 Billion | -23.39% | 1.65x | $39.47 Million |
About The E&M Co. Ltd
The E&M Co., Ltd. operates as an entertainment and media company worldwide. The company offers Popcorn TV, a media platform for personal broadcast; CELUV TV, a live broadcast for celebs; and Celebrity TV, a real-time broadcasting platform where various celebrities interact and communicate with their viewers. It also provides POPKON MALL that offers live shopping broadcasting service, as well as m… Read more