Kolon Life Science Inc (102940) - Net Assets
Based on the latest financial reports, Kolon Life Science Inc (102940) has net assets worth ₩346.41 Billion KRW (≈ $234.76 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 (₩642.14 Billion ≈ $435.17 Million USD) and total liabilities (₩295.72 Billion ≈ $200.41 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 Kolon Life Science Inc (102940) total assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩346.41 Billion |
| % of Total Assets | 53.95% |
| Annual Growth Rate | 0.93% |
| 5-Year Change | 157.67% |
| 10-Year Change | 10.26% |
| Growth Volatility | 59.26 |
Kolon Life Science Inc - Net Assets Trend (2014–2024)
This chart illustrates how Kolon Life Science Inc's net assets have evolved over time, based on quarterly financial data. Check Kolon Life Science Inc tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Kolon Life Science Inc (2014–2024)
The table below shows the annual net assets of Kolon Life Science Inc from 2014 to 2024. For live valuation and market cap data, see Kolon Life Science Inc (102940) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩149.34 Billion ≈ $101.20 Million |
+8.47% |
| 2023-12-31 | ₩137.67 Billion ≈ $93.30 Million |
-17.92% |
| 2022-12-31 | ₩167.72 Billion ≈ $113.66 Million |
+68.72% |
| 2021-12-31 | ₩99.41 Billion ≈ $67.37 Million |
+71.52% |
| 2020-12-31 | ₩57.96 Billion ≈ $39.28 Million |
-42.63% |
| 2019-12-31 | ₩101.02 Billion ≈ $68.46 Million |
-77.36% |
| 2018-12-31 | ₩446.15 Billion ≈ $302.35 Million |
-18.20% |
| 2017-12-31 | ₩545.41 Billion ≈ $369.62 Million |
+109.94% |
| 2016-12-31 | ₩259.79 Billion ≈ $176.05 Million |
+91.81% |
| 2015-12-31 | ₩135.44 Billion ≈ $91.79 Million |
-0.54% |
| 2014-12-31 | ₩136.17 Billion ≈ $92.28 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Kolon Life Science 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 397.1% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₩6.21 Billion | 4.16% |
| Other Components | ₩371.22 Billion | 248.58% |
| Total Equity | ₩149.34 Billion | 100.00% |
Kolon Life Science Inc Competitors by Market Cap
The table below lists competitors of Kolon Life Science Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Z Squared Inc.
NASDAQ:ZSQR
|
$232.73 Million |
|
Kukdo Chemical
KO:007690
|
$232.75 Million |
|
Wheels Up Experience Inc
NYSE:UP
|
$232.79 Million |
|
Hylink Digital Solution Co Ltd
SHG:603825
|
$232.81 Million |
|
Commerce.com, Inc.
NASDAQ:CMRC
|
$232.68 Million |
|
Transimex Saigon Corp
VN:TMS
|
$232.64 Million |
|
Nanning Baling Technology
SHE:002592
|
$232.59 Million |
|
Nanning Sugar Industry Co Ltd
SHE:000911
|
$232.56 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kolon Life Science Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 137,671,975,680 to 149,337,504,180, a change of 11,665,528,500 (8.5%).
- Net loss of 93,085,909,330 reduced equity.
- Share repurchases of 20,000,051,200 reduced equity.
- New share issuances of 20,000,051,200 increased equity.
- Other factors increased equity by 104,751,437,830.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-93.09 Billion | -62.33% |
| Share Repurchases | ₩20.00 Billion | -13.39% |
| Share Issuances | ₩20.00 Billion | +13.39% |
| Other Changes | ₩104.75 Billion | +70.14% |
| Total Change | ₩- | 8.47% |
Book Value vs Market Value Analysis
This analysis compares Kolon Life Science 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: 2.50x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 1.32x to 2.50x 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 | ₩22779.79 | ₩30100.00 | x |
| 2017-12-31 | ₩47824.97 | ₩30100.00 | x |
| 2018-12-31 | ₩39135.01 | ₩30100.00 | x |
| 2019-12-31 | ₩8861.31 | ₩30100.00 | x |
| 2020-12-31 | ₩5083.88 | ₩30100.00 | x |
| 2021-12-31 | ₩8720.06 | ₩30100.00 | x |
| 2022-12-31 | ₩14696.63 | ₩30100.00 | x |
| 2023-12-31 | ₩12063.41 | ₩30100.00 | x |
| 2024-12-31 | ₩12020.67 | ₩30100.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kolon Life Science 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): -62.33%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -57.68%
- • Asset Turnover: 0.38x
- • Equity Multiplier: 2.81x
- Recent ROE (-62.33%) is below the historical average (-22.96%), 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 | 4.30% | 4.48% | 0.63x | 1.53x | ₩-7.76 Billion |
| 2015 | 0.59% | 0.66% | 0.53x | 1.69x | ₩-12.74 Billion |
| 2016 | 4.88% | 8.00% | 0.45x | 1.36x | ₩-13.31 Billion |
| 2017 | -0.26% | -1.19% | 0.16x | 1.31x | ₩-55.94 Billion |
| 2018 | -11.36% | -38.20% | 0.21x | 1.39x | ₩-95.30 Billion |
| 2019 | -91.39% | -62.15% | 0.53x | 2.75x | ₩-102.43 Billion |
| 2020 | -74.53% | -33.38% | 0.52x | 4.28x | ₩-48.99 Billion |
| 2021 | -1.38% | -0.83% | 0.71x | 2.36x | ₩-11.32 Billion |
| 2022 | 1.27% | 1.32% | 0.51x | 1.87x | ₩-14.64 Billion |
| 2023 | -22.32% | -24.65% | 0.40x | 2.25x | ₩-44.49 Billion |
| 2024 | -62.33% | -57.68% | 0.38x | 2.81x | ₩-108.02 Billion |
Industry Comparison
This section compares Kolon Life Science Inc's net assets metrics with peer companies in the Pharmaceuticals industry.
Industry Context
- Industry: Pharmaceuticals
- Average net assets among peers: $95,883,875,333
- Average return on equity (ROE) among peers: 1.49%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kolon Life Science Inc (102940) | ₩346.41 Billion | 4.30% | 0.85x | $232.71 Million |
| Sam Chun Dang Pharm. Co. Ltd (000250) | $266.11 Billion | -4.10% | 0.95x | $3.47 Billion |
| DongKoo Bio&Pharma Co. Ltd (006620) | $37.74 Billion | 28.99% | 1.00x | $22.81 Million |
| NatureCell Co.Ltd (007390) | $34.02 Billion | -9.48% | 0.55x | $816.50 Million |
| Sam-A Pharm. Co. Ltd (009300) | $140.08 Billion | 5.11% | 0.09x | $51.78 Million |
| Kyung Dong Pharmaceutical Co. Ltd (011040) | $220.06 Billion | 2.49% | 0.38x | $78.65 Million |
| WooGene B&G Co. Ltd (018620) | $21.90 Billion | 1.61% | 0.93x | $42.94 Million |
| Oscotec Inc (039200) | $24.47 Billion | 0.00% | 0.76x | $582.75 Million |
| EstechPharma Co. Ltd (041910) | $116.09 Billion | -5.48% | 0.07x | $44.17 Million |
| Komipharm International Co. Ltd (041960) | $60.63 Billion | -10.74% | 0.84x | $274.25 Million |
| Eagle Veterinary Technology Co.Ltd (044960) | $37.74 Billion | 6.52% | 0.28x | $25.53 Million |
About Kolon Life Science Inc
Kolon Life Science Inc. provides biopharmaceuticals, active pharmaceutical ingredients, pyrithione antimicrobials, and water solutions primarily in South Korea. Its biopharmaceutical product under development comprise KLS-1020, a cancer vaccine; KLS-3021, a oncolytic viral therapy; and KLS-2031 for treatment for neuropathic pain. The company also provides active pharmaceutical ingredients for ant… Read more