Koh Young Technology Inc (098460) - Net Assets

Latest as of September 2025: ₩321.96 Billion KRW ≈ $218.18 Million USD

Based on the latest financial reports, Koh Young Technology Inc (098460) has net assets worth ₩321.96 Billion KRW (≈ $218.18 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩384.18 Billion ≈ $260.35 Million USD) and total liabilities (₩62.23 Billion ≈ $42.17 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. Check financial resilience of Koh Young Technology Inc to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩321.96 Billion
% of Total Assets	83.8%
Annual Growth Rate	12.53%
5-Year Change	31.34%
10-Year Change	146.42%
Growth Volatility	10.3

Koh Young Technology Inc - Net Assets Trend (2011–2024)

This chart illustrates how Koh Young Technology Inc's net assets have evolved over time, based on quarterly financial data. Also explore Koh Young Technology Inc total assets for the complete picture of this company's asset base.

Annual Net Assets for Koh Young Technology Inc (2011–2024)

The table below shows the annual net assets of Koh Young Technology Inc from 2011 to 2024. For live valuation and market cap data, see Koh Young Technology Inc stock valuation.

Year	Net Assets	Change
2024-12-31	₩323.17 Billion ≈ $219.01 Million	+5.85%
2023-12-31	₩305.32 Billion ≈ $206.91 Million	+0.05%
2022-12-31	₩305.17 Billion ≈ $206.81 Million	+8.84%
2021-12-31	₩280.40 Billion ≈ $190.02 Million	+13.96%
2020-12-31	₩246.06 Billion ≈ $166.75 Million	+0.98%
2019-12-31	₩243.67 Billion ≈ $165.13 Million	+7.88%
2018-12-31	₩225.87 Billion ≈ $153.07 Million	+40.01%
2017-12-31	₩161.32 Billion ≈ $109.32 Million	+2.83%
2016-12-31	₩156.88 Billion ≈ $106.32 Million	+19.62%
2015-12-31	₩131.15 Billion ≈ $88.88 Million	+13.22%
2014-12-31	₩115.84 Billion ≈ $78.50 Million	+17.81%
2013-12-31	₩98.32 Billion ≈ $66.63 Million	+17.89%
2012-12-31	₩83.40 Billion ≈ $56.52 Million	+19.79%
2011-12-31	₩69.62 Billion ≈ $47.18 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Koh Young Technology Inc'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 3762529.1% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	₩299.17 Billion	92.57%
Common Stock	₩6.87 Billion	2.12%
Other Components	₩17.14 Billion	5.30%
Total Equity	₩323.17 Billion	100.00%

Koh Young Technology Inc Competitors by Market Cap

The table below lists competitors of Koh Young Technology Inc ranked by their market capitalization.

Company	Market Cap
Guangdong Alpha Animation and Culture Co Ltd SHE:002292	$1.80 Billion
Yantai Zhenghai Magnetic Mat SHE:300224	$1.80 Billion
Dehua TB New Decoration Material Co Ltd SHE:002043	$1.80 Billion
Enerpac Tool Group Corp NYSE:EPAC	$1.80 Billion
Guangdong High Dream Intellectualized Machinery Co Ltd Class A SHE:300720	$1.80 Billion
ANI Pharmaceuticals Inc NASDAQ:ANIP	$1.80 Billion
LendingClub Corp NYSE:LC	$1.80 Billion
Guangdong Xinbao Electrical Appliances Holdings Co Ltd SHE:002705	$1.80 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Koh Young Technology Inc's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 305,317,864,960 to 323,168,894,800, a change of 17,851,029,840 (5.8%).
Net income of 20,998,990,600 contributed positively to equity growth.
Dividend payments of 9,183,975,920 reduced retained earnings.
Other factors increased equity by 6,036,015,160.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	₩21.00 Billion	+6.5%
Dividends Paid	₩9.18 Billion	-2.84%
Other Changes	₩6.04 Billion	+1.87%
Total Change	₩-	5.85%

Book Value vs Market Value Analysis

This analysis compares Koh Young Technology Inc'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: 8.22x
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 17.10x to 8.22x 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	₩2353.38	₩40250.00	x
2017-12-31	₩2465.67	₩40250.00	x
2018-12-31	₩3332.92	₩40250.00	x
2019-12-31	₩3614.44	₩40250.00	x
2020-12-31	₩3639.89	₩40250.00	x
2021-12-31	₩4147.90	₩40250.00	x
2022-12-31	₩4553.20	₩40250.00	x
2023-12-31	₩4654.25	₩40250.00	x
2024-12-31	₩4897.97	₩40250.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Koh Young Technology Inc 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): 6.50%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 10.37%
• Asset Turnover: 0.54x
• Equity Multiplier: 1.17x
Recent ROE (6.50%) is below the historical average (14.48%), 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	22.54%	18.15%	0.99x	1.25x	₩8.70 Billion
2012	18.26%	14.08%	1.04x	1.24x	₩6.87 Billion
2013	14.18%	12.43%	0.93x	1.23x	₩4.10 Billion
2014	19.11%	15.47%	1.01x	1.23x	₩10.54 Billion
2015	17.86%	16.06%	0.92x	1.21x	₩10.31 Billion
2016	18.92%	17.28%	0.88x	1.24x	₩14.00 Billion
2017	16.53%	13.11%	0.99x	1.27x	₩10.53 Billion
2018	18.73%	17.76%	0.85x	1.24x	₩19.72 Billion
2019	12.13%	13.31%	0.73x	1.25x	₩5.19 Billion
2020	3.72%	5.10%	0.59x	1.23x	₩-15.44 Billion
2021	14.12%	16.01%	0.67x	1.31x	₩11.55 Billion
2022	12.87%	14.27%	0.70x	1.28x	₩8.77 Billion
2023	7.18%	9.72%	0.61x	1.20x	₩-8.61 Billion
2024	6.50%	10.37%	0.54x	1.17x	₩-11.32 Billion

Industry Comparison

This section compares Koh Young Technology Inc's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.

Industry Context

Industry: Semiconductor Equipment & Materials
Average net assets among peers: $130,407,132,401
Average return on equity (ROE) among peers: 7.79%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Koh Young Technology Inc (098460)	₩321.96 Billion	22.54%	0.19x	$1.80 Billion
D I Corp (003160)	$63.78 Billion	2.57%	0.79x	$586.24 Million
Samick Thk (004380)	$79.31 Billion	5.11%	0.99x	$139.72 Million
PSMC CO. Ltd (024850)	$57.43 Billion	24.31%	0.61x	$451.89 Million
Mirae Corporation (025560)	$30.56 Billion	-24.12%	1.49x	$46.76 Million
KC Co. Ltd (029460)	$302.85 Billion	14.16%	0.33x	$294.96 Million
MK Electron Co. Ltd (033160)	$128.16 Billion	13.82%	1.89x	$395.23 Million
Signetics Corporation (033170)	$167.65 Billion	0.96%	0.39x	$50.89 Million
Nepes Corporation (033640)	$161.48 Billion	15.40%	0.74x	$500.06 Million
EO Technics Co. Ltd (039030)	$93.56 Billion	12.08%	0.41x	$3.91 Billion
STI Co. Ltd (039440)	$219.28 Billion	13.61%	0.50x	$373.52 Million

About Koh Young Technology Inc

KQ:098460 Korea Semiconductor Equipment & Materials

Market Cap

$1.80 Billion

₩2.66 Trillion KRW

Market Cap Rank

#6670 Global

#179 in Korea

Share Price

₩40250.00

Change (1 day)

-4.05%

52-Week Range

₩13640.00 - ₩43500.00

All Time High

₩43500.00