ISC Co. Ltd
ISC Co., Ltd. develops, manufactures, and sells semiconductor test sockets worldwide. It offers memory test, logic test, burn in, RF, and camera module sockets, as well as test fixtures, probe heads, special pins, interposers, connectors, and board savers. The company was founded in 2001 and is headquartered in Seongnam-si, South Korea.
ISC Co. Ltd (095340) - Net Assets
Latest net assets as of September 2025: ₩514.27 Billion KRW
Based on the latest financial reports, ISC Co. Ltd (095340) has net assets worth ₩514.27 Billion KRW as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩592.75 Billion) and total liabilities (₩78.49 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 | ₩514.27 Billion |
| % of Total Assets | 86.76% |
| Annual Growth Rate | 17.09% |
| 5-Year Change | 202.99% |
| 10-Year Change | 263.91% |
| Growth Volatility | 21.2 |
ISC Co. Ltd - Net Assets Trend (2011–2024)
This chart illustrates how ISC Co. Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for ISC Co. Ltd (2011–2024)
The table below shows the annual net assets of ISC Co. Ltd from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩523.14 Billion | +10.50% |
| 2023-12-31 | ₩473.45 Billion | +76.61% |
| 2022-12-31 | ₩268.08 Billion | +20.39% |
| 2021-12-31 | ₩222.68 Billion | +28.97% |
| 2020-12-31 | ₩172.66 Billion | +1.64% |
| 2019-12-31 | ₩169.87 Billion | +0.89% |
| 2018-12-31 | ₩168.37 Billion | +4.93% |
| 2017-12-31 | ₩160.46 Billion | +6.70% |
| 2016-12-31 | ₩150.38 Billion | +4.61% |
| 2015-12-31 | ₩143.75 Billion | +11.22% |
| 2014-12-31 | ₩129.25 Billion | +51.02% |
| 2013-12-31 | ₩85.58 Billion | +14.31% |
| 2012-12-31 | ₩74.87 Billion | +11.30% |
| 2011-12-31 | ₩67.27 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to ISC 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 22204065298000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩222.04 Billion | 42.47% |
| Other Components | ₩300.75 Billion | 57.53% |
| Total Equity | ₩522.79 Billion | 100.00% |
ISC Co. Ltd Competitors by Market Cap
The table below lists competitors of ISC Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Cyrela Brazil Realty S.A. Empreendimentos e Participações
SA:CYRE3
|
$1.12 Billion |
|
GUYANA FRONTIER
F:58S
|
$1.12 Billion |
|
Fraser Neave Holdings Bhd
KLSE:3689
|
$1.12 Billion |
|
Alpha Bank SA
PINK:ALBKY
|
$1.12 Billion |
|
J+J SNACK FOODS
MU:JJ1
|
$1.12 Billion |
|
Everi Holdings Inc
NYSE:EVRI
|
$1.12 Billion |
|
SYLVAMO CORP. DL 100
F:88L
|
$1.12 Billion |
|
Beijing Qianjing Landscape Co
SHG:603778
|
$1.12 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ISC Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 473,328,785,140 to 522,788,576,860, a change of 49,459,791,720 (10.4%).
- Net income of 54,663,931,470 contributed positively to equity growth.
- Dividend payments of 4,092,838,400 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩54.66 Billion | +10.46% |
| Dividends Paid | ₩4.09 Billion | -0.78% |
| Other Changes | ₩-1.11 Billion | -0.21% |
| Total Change | ₩- | 10.45% |
Book Value vs Market Value Analysis
This analysis compares ISC 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: 8.26x
- 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 decreased from 19.78x to 8.26x 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 | ₩10665.10 | ₩211000.00 | x |
| 2017-12-31 | ₩11768.05 | ₩211000.00 | x |
| 2018-12-31 | ₩12350.27 | ₩211000.00 | x |
| 2019-12-31 | ₩12218.13 | ₩211000.00 | x |
| 2020-12-31 | ₩12418.85 | ₩211000.00 | x |
| 2021-12-31 | ₩14083.04 | ₩211000.00 | x |
| 2022-12-31 | ₩16085.01 | ₩211000.00 | x |
| 2023-12-31 | ₩23129.61 | ₩211000.00 | x |
| 2024-12-31 | ₩25546.50 | ₩211000.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ISC 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): 10.46%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 31.33%
- • Asset Turnover: 0.30x
- • Equity Multiplier: 1.11x
- Recent ROE (10.46%) is above the historical average (9.72%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | 18.46% | 28.32% | 0.52x | 1.25x | ₩5.69 Billion |
| 2012 | 13.78% | 19.45% | 0.60x | 1.19x | ₩2.83 Billion |
| 2013 | 12.21% | 18.37% | 0.54x | 1.23x | ₩1.89 Billion |
| 2014 | 9.55% | 14.19% | 0.42x | 1.61x | ₩-498.44 Million |
| 2015 | 7.39% | 11.08% | 0.49x | 1.36x | ₩-3.75 Billion |
| 2016 | 6.54% | 10.50% | 0.48x | 1.31x | ₩-5.21 Billion |
| 2017 | 10.75% | 15.32% | 0.53x | 1.32x | ₩1.20 Billion |
| 2018 | 7.94% | 13.13% | 0.47x | 1.29x | ₩-3.47 Billion |
| 2019 | 2.56% | 4.96% | 0.42x | 1.23x | ₩-12.64 Billion |
| 2020 | 3.65% | 5.17% | 0.51x | 1.39x | ₩-10.97 Billion |
| 2021 | 13.58% | 20.91% | 0.55x | 1.18x | ₩7.98 Billion |
| 2022 | 16.40% | 24.57% | 0.50x | 1.34x | ₩17.15 Billion |
| 2023 | 2.79% | 9.42% | 0.26x | 1.14x | ₩-34.13 Billion |
| 2024 | 10.46% | 31.33% | 0.30x | 1.11x | ₩2.39 Billion |
Industry Comparison
This section compares ISC 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: $97,387,989,500
- Average return on equity (ROE) among peers: 5.58%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ISC Co. Ltd (095340) | ₩514.27 Billion | 18.46% | 0.15x | $1.12 Billion |
| Fidelix Co. Ltd (032580) | $47.55 Billion | -4.64% | 0.19x | $8.98 Million |
| Cloud Air Co.Ltd (036170) | $123.98 Billion | 4.45% | 0.01x | $66.69 Million |
| UNISEM Co. Ltd (036200) | $199.44 Billion | 9.82% | 0.18x | $135.48 Million |
| JUSUNG ENGINEERING Co. Ltd (036930) | $114.13 Billion | 6.75% | 1.70x | $1.42 Billion |
| Lumens Co. Ltd (038060) | $97.80 Billion | 4.10% | 0.50x | $20.25 Million |
| meerecompany Incorporated (049950) | $112.91 Billion | 10.59% | 0.18x | $52.60 Million |
| I&C Technology Co. Ltd (052860) | $44.51 Billion | -0.67% | 0.51x | $23.89 Million |
| KMH Hitech Co. Ltd (052900) | $6.44 Billion | 0.00% | 9.67x | $17.04 Million |
| 3S KOREA Co. Ltd (060310) | $42.99 Billion | 0.00% | 0.66x | $38.66 Million |
| Tokai Carbon Korea Co. Ltd (064760) | $184.14 Billion | 25.45% | 0.16x | $761.70 Million |