DNF Co.Ltd (092070) - Net Assets

Latest as of March 2026: ₩148.79 Billion KRW ≈ $100.83 Million USD

Based on the latest financial reports, DNF Co.Ltd (092070) has net assets worth ₩148.79 Billion KRW (≈ $100.83 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 (₩160.35 Billion ≈ $108.67 Million USD) and total liabilities (₩11.56 Billion ≈ $7.83 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 092070 total asset value for the complete picture of this company's asset base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩148.79 Billion
% of Total Assets	92.79%
Annual Growth Rate	12.06%
5-Year Change	3.91%
10-Year Change	110.02%
Growth Volatility	13.5

DNF Co.Ltd - Net Assets Trend (2014–2025)

This chart illustrates how DNF Co.Ltd's net assets have evolved over time, based on quarterly financial data. Check DNF Co.Ltd (092070) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Net Assets for DNF Co.Ltd (2014–2025)

The table below shows the annual net assets of DNF Co.Ltd from 2014 to 2025. For live valuation and market cap data, see 092070 market cap.

Year	Net Assets	Change
2025-12-31	₩149.41 Billion ≈ $101.25 Million	-2.44%
2024-12-31	₩153.15 Billion ≈ $103.79 Million	-1.20%
2023-12-31	₩155.01 Billion ≈ $105.05 Million	+2.78%
2022-12-31	₩150.82 Billion ≈ $102.21 Million	+4.89%
2021-12-31	₩143.79 Billion ≈ $97.44 Million	+27.23%
2020-12-31	₩113.01 Billion ≈ $76.59 Million	+25.19%
2019-12-31	₩90.27 Billion ≈ $61.17 Million	+0.22%
2018-12-31	₩90.07 Billion ≈ $61.04 Million	+10.53%
2017-12-31	₩81.49 Billion ≈ $55.23 Million	+14.55%
2016-12-31	₩71.14 Billion ≈ $48.21 Million	+17.19%
2015-12-31	₩60.70 Billion ≈ $41.14 Million	+42.22%
2014-12-31	₩42.68 Billion ≈ $28.93 Million	--

Equity Component Analysis

This analysis shows how different components contribute to DNF 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 818.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	₩96.39 Billion	64.51%
Other Components	₩53.03 Billion	35.49%
Total Equity	₩149.41 Billion	100.00%

DNF Co.Ltd Competitors by Market Cap

The table below lists competitors of DNF Co.Ltd ranked by their market capitalization.

Company	Market Cap
Paseco Co. Ltd KQ:037070	$89.47 Million
Perdana Petroleum Bhd KLSE:7108	$89.48 Million
Cisadane Sawit Raya Pt JK:CSRA	$89.49 Million
Tirupati Forge Limited NSE:TIRUPATIFL	$89.54 Million
Agrify Corp NASDAQ:AGFY	$89.44 Million
Hyosung Itx KO:094280	$89.39 Million
EML Payments Ltd AU:EML	$89.38 Million
United Recommend International Co Ltd TWO:5321	$89.30 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in DNF Co.Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 153,151,061,410 to 149,412,626,080, a change of -3,738,435,330 (-2.4%).
Net income of 1,239,345,470 contributed positively to equity growth.
Dividend payments of 1,155,685,800 reduced retained earnings.
Share repurchases of 3,822,095,330 reduced equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩1.24 Billion	+0.83%
Dividends Paid	₩1.16 Billion	-0.77%
Share Repurchases	₩3.82 Billion	-2.56%
Other Changes	₩330.00	+0.0%
Total Change	₩-	-2.44%

Book Value vs Market Value Analysis

This analysis compares DNF 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: 0.93x
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 1.86x to 0.93x 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	₩6672.45	₩12380.00	x
2017-12-31	₩7789.92	₩12380.00	x
2018-12-31	₩8863.95	₩12380.00	x
2019-12-31	₩8883.15	₩12380.00	x
2020-12-31	₩10501.08	₩12380.00	x
2021-12-31	₩12425.58	₩12380.00	x
2022-12-31	₩13033.09	₩12380.00	x
2023-12-31	₩13395.39	₩12380.00	x
2024-12-31	₩13251.96	₩12380.00	x
2025-12-31	₩13305.36	₩12380.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently DNF 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): 0.83%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.57%
• Asset Turnover: 0.49x
• Equity Multiplier: 1.07x
Recent ROE (0.83%) is below the historical average (11.17%), 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	23.81%	16.49%	0.91x	1.59x	₩5.90 Billion
2015	28.46%	24.16%	0.90x	1.31x	₩11.20 Billion
2016	14.67%	17.92%	0.62x	1.32x	₩3.32 Billion
2017	16.24%	17.79%	0.73x	1.25x	₩5.08 Billion
2018	15.67%	19.01%	0.64x	1.28x	₩5.11 Billion
2019	2.47%	3.79%	0.53x	1.22x	₩-6.80 Billion
2020	13.29%	15.79%	0.61x	1.38x	₩3.72 Billion
2021	8.35%	9.45%	0.66x	1.33x	₩-2.37 Billion
2022	3.83%	5.96%	0.51x	1.26x	₩-9.31 Billion
2023	6.03%	11.09%	0.51x	1.07x	₩-6.16 Billion
2024	0.41%	0.85%	0.46x	1.06x	₩-14.68 Billion
2025	0.83%	1.57%	0.49x	1.07x	₩-13.70 Billion

Industry Comparison

This section compares DNF Co.Ltd's net assets metrics with peer companies in the Semiconductors & Semiconductor Equipment industry.

Industry Context

Industry: Semiconductors & Semiconductor Equipment
Average net assets among peers: $112,295,346,497
Average return on equity (ROE) among peers: -5.47%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
DNF Co.Ltd (092070)	₩148.79 Billion	23.81%	0.08x	$89.45 Million
PSK HOLDINGS Inc (031980)	$431.46 Billion	22.21%	0.19x	$361.84 Million
Fidelix Co. Ltd (032580)	$49.96 Billion	2.13%	0.15x	$57.10 Million
Cloud Air Co.Ltd (036170)	$105.14 Billion	1.44%	0.03x	$53.50 Million
UNISEM Co. Ltd (036200)	$108.43 Billion	20.70%	0.30x	$146.74 Million
JUSUNG ENGINEERING Co. Ltd (036930)	$114.13 Billion	6.75%	1.70x	$4.07 Billion
Lumens Co. Ltd (038060)	$117.34 Billion	-52.77%	1.37x	$24.15 Million
iA Inc (038880)	$11.14 Billion	-32.39%	3.65x	$510.44 Million
meerecompany Incorporated (049950)	$61.59 Billion	-11.90%	0.35x	$45.12 Million
I&C Technology Co. Ltd (052860)	$47.42 Billion	-12.89%	0.33x	$43.70 Million
KMH Hitech Co. Ltd (052900)	$76.34 Billion	2.05%	0.31x	$31.44 Million

About DNF Co.Ltd

KQ:092070 Korea Semiconductors & Semiconductor Equipment

Market Cap

$89.45 Million

₩131.99 Billion KRW

Market Cap Rank

#19523 Global

#946 in Korea

Share Price

₩12380.00

Change (1 day)

+15.81%

52-Week Range

₩10360.00 - ₩25400.00

All Time High

₩29260.67