N Citron Inc Net Assets
N Citron Inc net assets. Based on the latest financial reports, N Citron Inc (101400) has net assets worth ₩34.34 Billion KRW (≈ $23.27 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩43.40 Billion ≈ $29.41 Million USD) and total liabilities (₩9.06 Billion ≈ $6.14 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 101400 net asset momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩34.34 Billion |
| % of Total Assets | 79.12% |
| Annual Growth Rate | 3.1% |
| 5-Year Change | 91.28% |
| 10-Year Change | 210.85% |
| Growth Volatility | 51.76 |
Net Assets of N Citron Inc (2011–2025)
Net assets of N Citron Inc from 2011 to 2025. This chart illustrates how N Citron Inc's net assets have evolved over time, based on quarterly financial data. See N Citron Inc net asset quality index to measure how much of total assets are equity-financed.
Annual Net Assets for N Citron Inc (2011–2025)
The table below shows the annual net assets of N Citron Inc from 2011 to 2025. For live market cap and overall valuation, see N Citron Inc stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩38.00 Billion ≈ $25.75 Million |
-0.18% |
| 2024-12-31 | ₩38.07 Billion ≈ $25.80 Million |
+1.60% |
| 2023-12-31 | ₩37.47 Billion ≈ $25.40 Million |
+29.37% |
| 2022-12-31 | ₩28.97 Billion ≈ $19.63 Million |
+45.81% |
| 2021-12-31 | ₩19.87 Billion ≈ $13.46 Million |
+14.04% |
| 2020-12-31 | ₩17.42 Billion ≈ $11.81 Million |
+11.27% |
| 2019-12-31 | ₩15.66 Billion ≈ $10.61 Million |
+169.82% |
| 2018-12-31 | ₩5.80 Billion ≈ $3.93 Million |
-63.16% |
| 2017-12-31 | ₩15.75 Billion ≈ $10.67 Million |
+28.82% |
| 2016-12-31 | ₩12.23 Billion ≈ $8.29 Million |
-1.55% |
| 2015-12-31 | ₩12.42 Billion ≈ $8.42 Million |
+19.50% |
| 2014-12-31 | ₩10.39 Billion ≈ $7.04 Million |
-26.08% |
| 2013-12-31 | ₩14.06 Billion ≈ $9.53 Million |
-44.55% |
| 2012-12-31 | ₩25.35 Billion ≈ $17.18 Million |
+2.29% |
| 2011-12-31 | ₩24.78 Billion ≈ $16.79 Million |
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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 560172.9% over the analyzed period, potentially due to dividend distributions or operating losses.
N Citron Inc Net Assets Breakdown (December 2025)
N Citron Inc net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Other Components | ₩94.66 Billion | 256.05% |
| Total Equity | ₩36.97 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 |
|---|---|
|
Sambhaav Media Limited
NSE:SAMBHAAV
|
$11.37 Million |
|
Aalborg Boldspilklub A/S
CO:AAB
|
$11.38 Million |
|
Capital Engineering Network Public Company Limited
BK:CEN
|
$11.38 Million |
|
Sekuro Plastik Ambalaj Sanayi AS
IS:SEKUR
|
$11.39 Million |
|
DB (International) Stock Brokers Limited
NSE:DBSTOCKBRO
|
$11.36 Million |
|
Ornapaper Bhd
KLSE:5065
|
$11.36 Million |
|
Invesco Asia Dragon Trust plc
LSE:IAD
|
$11.35 Million |
|
Murray Income Trust
LSE:MUT
|
$11.34 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 2024 to 2025, total equity changed from 38,073,014,280 to 36,970,467,020, a change of -1,102,547,260 (-2.9%).
- Net loss of 1,244,785,290 reduced equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-1.24 Billion | -3.37% |
| Other Changes | ₩142.24 Million | +0.38% |
| Total Change | ₩- | -2.90% |
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: 0.45x
- 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 1.61x to 0.45x 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 | ₩896.29 | ₩1442.00 | x |
| 2017-12-31 | ₩977.59 | ₩1442.00 | x |
| 2018-12-31 | ₩282.04 | ₩1442.00 | x |
| 2019-12-31 | ₩578.18 | ₩1442.00 | x |
| 2020-12-31 | ₩539.44 | ₩1442.00 | x |
| 2021-12-31 | ₩615.18 | ₩1442.00 | x |
| 2022-12-31 | ₩613.68 | ₩1442.00 | x |
| 2023-12-31 | ₩631.45 | ₩1442.00 | x |
| 2024-12-31 | ₩612.49 | ₩1442.00 | x |
| 2025-12-31 | ₩3180.48 | ₩1442.00 | 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): -3.37%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -3.62%
- • Asset Turnover: 0.72x
- • Equity Multiplier: 1.29x
- Recent ROE (-3.37%) is above the historical average (-48.28%), 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 |
| 2025 | -3.37% | -3.62% | 0.72x | 1.29x | ₩-4.94 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: $818,104,366,394
- Average return on equity (ROE) among peers: 6.27%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| N Citron Inc (101400) | ₩34.34 Billion | -35.38% | 0.26x | $11.36 Million |
| SK Hynix Inc (000660) | $5.11 Trillion | 0.00% | 1.82x | $654.14 Billion |
| DB HiTek Co Ltd (000990) | $1.11 Trillion | 28.65% | 0.40x | $2.57 Billion |
| Kec Holdings (006200) | $249.64 Billion | 1.02% | 1.13x | $37.75 Million |
| Charm Engine (009310) | $86.82 Billion | 0.05% | 7.65x | $15.72 Million |
| Auk Corp (017900) | $203.21 Billion | -2.56% | 0.18x | $296.94 Million |
| SFA Semicon Co. Ltd (036540) | $497.91 Billion | 4.28% | 0.25x | $816.71 Million |
| Simmtech Holdings Co. Ltd (036710) | $200.42 Billion | 13.67% | 3.88x | $125.30 Million |
| Fine Semitech Corp (036810) | $79.58 Billion | 12.26% | 0.69x | $335.98 Million |
| Seoul Semiconductor Co. Ltd (046890) | $467.52 Billion | 6.05% | 0.31x | $393.55 Million |
| Kona I Co.Ltd (052400) | $176.71 Billion | -0.69% | 0.43x | $194.79 Million |
About 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