N Citron Inc
N Citron, Inc., together with its subsidiaries, engages in the manufacture and sale of digital audio amplifier solutions in South Korea and internationally. It also distributes and sells grains and beverages; manufactures and sells health and beauty products; and manufactures and sells speakers. In addition, the company is involved in the sale of electronic equipment and parts, medical consumable… Read more
N Citron Inc (101400) - Net Assets
Latest net assets as of September 2025: ₩35.67 Billion KRW
Based on the latest financial reports, N Citron Inc (101400) has net assets worth ₩35.67 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 (₩44.72 Billion) and total liabilities (₩9.05 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 | ₩35.67 Billion |
| % of Total Assets | 79.77% |
| Annual Growth Rate | 3.36% |
| 5-Year Change | 118.54% |
| 10-Year Change | 206.61% |
| Growth Volatility | 53.57 |
N Citron Inc - Net Assets Trend (2011–2024)
This chart illustrates how N Citron Inc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for N Citron Inc (2011–2024)
The table below shows the annual net assets of N Citron Inc from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩38.07 Billion | +1.60% |
| 2023-12-31 | ₩37.47 Billion | +29.37% |
| 2022-12-31 | ₩28.97 Billion | +45.81% |
| 2021-12-31 | ₩19.87 Billion | +14.04% |
| 2020-12-31 | ₩17.42 Billion | +11.27% |
| 2019-12-31 | ₩15.66 Billion | +169.82% |
| 2018-12-31 | ₩5.80 Billion | -63.16% |
| 2017-12-31 | ₩15.75 Billion | +28.82% |
| 2016-12-31 | ₩12.23 Billion | -1.55% |
| 2015-12-31 | ₩12.42 Billion | +19.50% |
| 2014-12-31 | ₩10.39 Billion | -26.08% |
| 2013-12-31 | ₩14.06 Billion | -44.55% |
| 2012-12-31 | ₩25.35 Billion | +2.29% |
| 2011-12-31 | ₩24.78 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to N Citron 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 decreased by 546408.3% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₩31.08 Billion | 81.64% |
| Other Components | ₩63.27 Billion | 166.17% |
| Total Equity | ₩38.07 Billion | 100.00% |
N Citron Inc Competitors by Market Cap
The table below lists competitors of N Citron Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
E-Waste Corp
PINK:EZRG
|
$12.74 Million |
|
Satria Mega Kencana Tbk PT
JK:SOTS
|
$12.74 Million |
|
Salem Media Group Inc
OTCQX:SALM
|
$12.75 Million |
|
HANBIT SOFT Inc
KQ:047080
|
$12.75 Million |
|
Euroconsultants SA
AT:EUROC
|
$12.74 Million |
|
Alankit Limited
NSE:ALANKIT
|
$12.73 Million |
|
Speciality Restaurants Limited
NSE:SPECIALITY
|
$12.73 Million |
|
BDCTF
PINK:BDCTF
|
$12.72 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in N Citron Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 37,372,661,580 to 38,073,014,280, a change of 700,352,700 (1.9%).
- Net loss of 1,750,195,240 reduced equity.
- Share repurchases of 3,499,249,260 reduced equity.
- New share issuances of 1,499,999,250 increased equity.
- Other factors increased equity by 4,449,797,950.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-1.75 Billion | -4.6% |
| Share Repurchases | ₩3.50 Billion | -9.19% |
| Share Issuances | ₩1.50 Billion | +3.94% |
| Other Changes | ₩4.45 Billion | +11.69% |
| Total Change | ₩- | 1.87% |
Book Value vs Market Value Analysis
This analysis compares N Citron 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: 0.63x
- 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 increased from 0.43x to 0.63x 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 | ₩896.29 | ₩387.00 | x |
| 2017-12-31 | ₩977.59 | ₩387.00 | x |
| 2018-12-31 | ₩282.04 | ₩387.00 | x |
| 2019-12-31 | ₩578.18 | ₩387.00 | x |
| 2020-12-31 | ₩539.44 | ₩387.00 | x |
| 2021-12-31 | ₩615.18 | ₩387.00 | x |
| 2022-12-31 | ₩613.68 | ₩387.00 | x |
| 2023-12-31 | ₩631.45 | ₩387.00 | x |
| 2024-12-31 | ₩612.49 | ₩387.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently N Citron 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): -4.60%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -4.82%
- • Asset Turnover: 0.75x
- • Equity Multiplier: 1.27x
- Recent ROE (-4.60%) is above the historical average (-52.36%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2014 | -35.38% | -5.82% | 1.59x | 3.82x | ₩-4.72 Billion |
| 2015 | -60.57% | -13.31% | 1.73x | 2.64x | ₩-8.76 Billion |
| 2016 | -10.75% | -3.15% | 1.21x | 2.83x | ₩-2.54 Billion |
| 2017 | -55.45% | -33.26% | 0.66x | 2.54x | ₩-10.31 Billion |
| 2018 | -305.90% | -109.09% | 0.51x | 5.47x | ₩-18.33 Billion |
| 2019 | -62.00% | -88.75% | 0.31x | 2.23x | ₩-11.27 Billion |
| 2020 | -39.35% | -63.72% | 0.37x | 1.65x | ₩-8.60 Billion |
| 2021 | -4.23% | -5.32% | 0.45x | 1.77x | ₩-2.83 Billion |
| 2022 | -0.66% | -0.76% | 0.67x | 1.28x | ₩-3.09 Billion |
| 2023 | 2.88% | 3.01% | 0.78x | 1.23x | ₩-2.66 Billion |
| 2024 | -4.60% | -4.82% | 0.75x | 1.27x | ₩-5.56 Billion |
Industry Comparison
This section compares N Citron Inc's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $4,884,693,441,806
- Average return on equity (ROE) among peers: 9.04%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| N Citron Inc (101400) | ₩35.67 Billion | -35.38% | 0.25x | $12.74 Million |
| SK Hynix Inc (000660) | $46.85 Trillion | 33.17% | 0.36x | $359.51 Billion |
| DB HiTek Co Ltd (000990) | $375.96 Billion | 10.99% | 1.60x | $1.65 Billion |
| Charm Engine (009310) | $103.16 Billion | 14.91% | 1.03x | $6.17 Million |
| Auk Corp (017900) | $78.53 Billion | 4.40% | 1.19x | $27.81 Million |
| SFA Semicon Co. Ltd (036540) | $455.60 Billion | 9.42% | 0.48x | $348.99 Million |
| Fine Semitech Corp (036810) | $239.77 Billion | -5.65% | 0.71x | $388.60 Million |
| Seoul Semiconductor Co. Ltd (046890) | $187.09 Billion | 9.45% | 0.31x | $285.72 Million |
| Kona I Co.Ltd (052400) | $82.57 Billion | -11.14% | 2.49x | $351.95 Million |
| Telechips Inc (054450) | $246.20 Billion | 25.44% | 0.52x | $90.74 Million |
| APS Holdings Corporation (054620) | $225.71 Billion | -0.59% | 0.83x | $45.27 Million |