ABOV Semiconductor Co. Ltd
ABOV Semiconductor Co., Ltd. designs, manufactures, and sells microcontrollers, and memory and semiconductor solutions in South Korea and internationally. It offers general purpose MCUs, including 8-bit, 32-bit, and motor MCUs; application specific MCUs comprising remote control and LCD MCUs, fire and safety MCUs, capacitive touch solutions, power solutions, Bluetooth low energy SoCs, and others;… Read more
ABOV Semiconductor Co. Ltd (102120) - Net Assets
Latest net assets as of September 2025: ₩158.94 Billion KRW
Based on the latest financial reports, ABOV Semiconductor Co. Ltd (102120) has net assets worth ₩158.94 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 (₩291.42 Billion) and total liabilities (₩132.48 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 | ₩158.94 Billion |
| % of Total Assets | 54.54% |
| Annual Growth Rate | 6.37% |
| 5-Year Change | 10.59% |
| 10-Year Change | 51.52% |
| Growth Volatility | 9.71 |
ABOV Semiconductor Co. Ltd - Net Assets Trend (2011–2024)
This chart illustrates how ABOV Semiconductor 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 ABOV Semiconductor Co. Ltd (2011–2024)
The table below shows the annual net assets of ABOV Semiconductor Co. Ltd from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩112.06 Billion | -20.31% |
| 2023-12-31 | ₩140.63 Billion | +16.24% |
| 2022-12-31 | ₩120.98 Billion | +8.18% |
| 2021-12-31 | ₩111.83 Billion | +10.36% |
| 2020-12-31 | ₩101.33 Billion | +12.16% |
| 2019-12-31 | ₩90.35 Billion | +14.57% |
| 2018-12-31 | ₩78.86 Billion | +6.77% |
| 2017-12-31 | ₩73.86 Billion | -7.95% |
| 2016-12-31 | ₩80.24 Billion | +8.49% |
| 2015-12-31 | ₩73.96 Billion | +6.77% |
| 2014-12-31 | ₩69.27 Billion | +8.90% |
| 2013-12-31 | ₩63.61 Billion | +14.39% |
| 2012-12-31 | ₩55.61 Billion | +10.72% |
| 2011-12-31 | ₩50.22 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to ABOV Semiconductor 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 7881218823000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩78.81 Billion | 70.33% |
| Common Stock | ₩8.89 Billion | 7.93% |
| Other Components | ₩24.36 Billion | 21.74% |
| Total Equity | ₩112.06 Billion | 100.00% |
ABOV Semiconductor Co. Ltd Competitors by Market Cap
The table below lists competitors of ABOV Semiconductor Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hamilton Beach Brands Holding Co Class A
NYSE:HBB
|
$100.94 Million |
|
Siward Crystal Technology Co Ltd
TW:2484
|
$100.94 Million |
|
HIL Limited
NSE:HIL
|
$100.98 Million |
|
Konya Cimento Sanayi AS
IS:KONYA
|
$100.99 Million |
|
ThinTech Materials Technology Co Ltd
TWO:3663
|
$100.90 Million |
|
Viking Tech
TWO:3624
|
$100.87 Million |
|
Ashiana Housing Limited
NSE:ASHIANA
|
$100.86 Million |
|
Biomm S.A
SA:BIOM3
|
$100.83 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ABOV Semiconductor Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 104,968,188,990 to 112,061,433,060, a change of 7,093,244,070 (6.8%).
- Net income of 2,650,749,890 contributed positively to equity growth.
- Dividend payments of 1,649,875,400 reduced retained earnings.
- Share repurchases of 29,384,211,300 reduced equity.
- Other factors increased equity by 36,141,854,880.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩2.65 Billion | +2.37% |
| Dividends Paid | ₩1.65 Billion | -1.47% |
| Share Repurchases | ₩29.38 Billion | -26.22% |
| Other Changes | ₩36.14 Billion | +32.25% |
| Total Change | ₩- | 6.76% |
Book Value vs Market Value Analysis
This analysis compares ABOV Semiconductor 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: 1.73x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 2.47x to 1.73x 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 | ₩4770.12 | ₩11760.00 | x |
| 2017-12-31 | ₩4421.89 | ₩11760.00 | x |
| 2018-12-31 | ₩4807.65 | ₩11760.00 | x |
| 2019-12-31 | ₩5491.39 | ₩11760.00 | x |
| 2020-12-31 | ₩6129.81 | ₩11760.00 | x |
| 2021-12-31 | ₩6756.69 | ₩11760.00 | x |
| 2022-12-31 | ₩7332.49 | ₩11760.00 | x |
| 2023-12-31 | ₩6362.19 | ₩11760.00 | x |
| 2024-12-31 | ₩6792.12 | ₩11760.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ABOV Semiconductor 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): 2.37%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.14%
- • Asset Turnover: 0.79x
- • Equity Multiplier: 2.61x
- Recent ROE (2.37%) is below the historical average (6.60%), 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 | 9.75% | 7.34% | 1.06x | 1.25x | ₩-175.29 Million |
| 2015 | 8.80% | 6.72% | 1.07x | 1.22x | ₩-884.23 Million |
| 2016 | 8.66% | 6.73% | 1.04x | 1.23x | ₩-1.07 Billion |
| 2017 | -6.71% | -4.68% | 1.18x | 1.22x | ₩-12.34 Billion |
| 2018 | 10.45% | 7.53% | 1.15x | 1.21x | ₩357.82 Million |
| 2019 | 14.80% | 10.54% | 1.15x | 1.22x | ₩4.33 Billion |
| 2020 | 13.86% | 9.74% | 1.03x | 1.38x | ₩3.91 Billion |
| 2021 | 12.26% | 8.18% | 1.25x | 1.20x | ₩2.52 Billion |
| 2022 | 10.29% | 5.13% | 0.73x | 2.74x | ₩349.48 Million |
| 2023 | -11.95% | -5.40% | 0.81x | 2.75x | ₩-23.04 Billion |
| 2024 | 2.37% | 1.14% | 0.79x | 2.61x | ₩-8.56 Billion |
Industry Comparison
This section compares ABOV Semiconductor 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 |
|---|---|---|---|---|
| ABOV Semiconductor Co. Ltd (102120) | ₩158.94 Billion | 9.75% | 0.83x | $100.94 Million |
| 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 |