KOYJ Co. Ltd (121850) - Net Assets
Based on the latest financial reports, KOYJ Co. Ltd (121850) has net assets worth ₩1.20 Billion KRW (≈ $811.95K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩21.85 Billion ≈ $14.81 Million USD) and total liabilities (₩20.66 Billion ≈ $14.00 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 KOYJ Co. Ltd strategic capital allocation to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩1.20 Billion |
| % of Total Assets | 5.48% |
| Annual Growth Rate | -22.35% |
| 5-Year Change | -73.44% |
| 10-Year Change | -95.98% |
| Growth Volatility | 96.74 |
KOYJ Co. Ltd - Net Assets Trend (2012–2025)
This chart illustrates how KOYJ Co. Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see KOYJ Co. Ltd (121850) total market value.
Annual Net Assets for KOYJ Co. Ltd (2012–2025)
The table below shows the annual net assets of KOYJ Co. Ltd from 2012 to 2025. Also explore KOYJ Co. Ltd net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩1.20 Billion ≈ $811.95K |
-90.24% |
| 2024-12-31 | ₩12.28 Billion ≈ $8.32 Million |
-18.12% |
| 2023-12-31 | ₩14.99 Billion ≈ $10.16 Million |
-21.71% |
| 2022-12-31 | ₩19.15 Billion ≈ $12.98 Million |
+324.50% |
| 2021-12-31 | ₩4.51 Billion ≈ $3.06 Million |
-72.97% |
| 2020-12-31 | ₩16.69 Billion ≈ $11.31 Million |
-13.01% |
| 2019-12-31 | ₩19.19 Billion ≈ $13.00 Million |
+23.69% |
| 2018-12-31 | ₩15.51 Billion ≈ $10.51 Million |
-31.17% |
| 2017-12-31 | ₩22.54 Billion ≈ $15.28 Million |
-24.37% |
| 2016-12-31 | ₩29.80 Billion ≈ $20.20 Million |
+9.01% |
| 2015-12-31 | ₩27.34 Billion ≈ $18.53 Million |
-7.97% |
| 2014-12-31 | ₩29.71 Billion ≈ $20.13 Million |
-1.84% |
| 2013-12-31 | ₩30.27 Billion ≈ $20.51 Million |
-5.67% |
| 2012-12-31 | ₩32.08 Billion ≈ $21.74 Million |
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Equity Component Analysis
This analysis shows how different components contribute to KOYJ 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 decreased by 3448346571000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | ₩35.68 Billion | 2978.14% |
| Total Equity | ₩1.20 Billion | 100.00% |
KOYJ Co. Ltd Competitors by Market Cap
The table below lists competitors of KOYJ Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
RTL Group SA
LSE:0MNC
|
$361.08K |
|
Lidds AB
ST:LIDDS
|
$361.27K |
|
Synectics plc
LSE:SNX
|
$362.12K |
|
Wildpack Beverage Inc
V:CANS
|
$362.36K |
|
Reco International Group Inc
V:RGI
|
$359.06K |
|
Zanaga Iron Ore Co Ltd
LSE:ZIOC
|
$357.51K |
|
BLUERUSH Media Group Corp
V:BTV
|
$356.37K |
|
Imobiliária Construtora Grão Pará S.A.
LS:GPA
|
$355.75K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in KOYJ Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 12,277,500,480 to 1,198,116,290, a change of -11,079,384,190 (-90.2%).
- Net loss of 11,044,267,240 reduced equity.
- Other factors decreased equity by 35,116,950.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-11.04 Billion | -921.8% |
| Other Changes | ₩-35.12 Million | -2.93% |
| Total Change | ₩- | -90.24% |
Book Value vs Market Value Analysis
This analysis compares KOYJ 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: 0.44x
- 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 0.07x to 0.44x 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 | ₩1914.30 | ₩135.00 | x |
| 2017-12-31 | ₩1789.41 | ₩135.00 | x |
| 2018-12-31 | ₩1231.57 | ₩135.00 | x |
| 2019-12-31 | ₩1230.36 | ₩135.00 | x |
| 2020-12-31 | ₩1070.32 | ₩135.00 | x |
| 2021-12-31 | ₩260.63 | ₩135.00 | x |
| 2022-12-31 | ₩630.67 | ₩135.00 | x |
| 2023-12-31 | ₩493.75 | ₩135.00 | x |
| 2024-12-31 | ₩404.30 | ₩135.00 | x |
| 2025-12-31 | ₩305.21 | ₩135.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently KOYJ 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): -921.80%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -87.30%
- • Asset Turnover: 0.58x
- • Equity Multiplier: 18.24x
- Recent ROE (-921.80%) is below the historical average (-108.82%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | 15.96% | 14.42% | 0.77x | 1.43x | ₩1.91 Billion |
| 2014 | -1.57% | -1.68% | 0.48x | 1.94x | ₩-3.44 Billion |
| 2015 | -8.94% | -9.40% | 0.45x | 2.12x | ₩-5.18 Billion |
| 2016 | 5.03% | 4.76% | 0.57x | 1.84x | ₩-1.48 Billion |
| 2017 | -42.10% | -35.96% | 0.58x | 2.03x | ₩-11.74 Billion |
| 2018 | -51.42% | -41.66% | 0.41x | 2.99x | ₩-9.53 Billion |
| 2019 | -0.19% | -0.10% | 0.86x | 2.14x | ₩-1.96 Billion |
| 2020 | -15.32% | -6.92% | 0.91x | 2.42x | ₩-4.23 Billion |
| 2021 | -296.16% | -82.54% | 0.61x | 5.85x | ₩-13.81 Billion |
| 2022 | -46.88% | -92.54% | 0.24x | 2.12x | ₩-10.89 Billion |
| 2023 | -29.59% | -27.06% | 0.49x | 2.24x | ₩-5.94 Billion |
| 2024 | -21.61% | -12.79% | 0.72x | 2.34x | ₩-3.88 Billion |
| 2025 | -921.80% | -87.30% | 0.58x | 18.24x | ₩-11.16 Billion |
Industry Comparison
This section compares KOYJ Co. Ltd's net assets metrics with peer companies in the Chemicals industry.
Industry Context
- Industry: Chemicals
- Average net assets among peers: $1,421,837,486,698
- Average return on equity (ROE) among peers: 9.49%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| KOYJ Co. Ltd (121850) | ₩1.20 Billion | 15.96% | 17.24x | $359.14K |
| Rifa Ind (000760) | $172.89 Billion | 5.54% | 0.32x | $24.16 Million |
| Kumyang (001570) | $57.60 Billion | 32.42% | 2.40x | $428.33 Million |
| Sh E & Chemical Co. Ltd. (002360) | $60.76 Billion | 3.02% | 0.70x | $12.59 Million |
| KCC Corporation (002380) | $5.87 Trillion | 3.13% | 0.48x | $2.33 Billion |
| Miwon Commerci (002840) | $341.85 Billion | 21.13% | 0.22x | $413.51 Million |
| Taekwang Ind (003240) | $4.21 Trillion | 8.12% | 0.17x | $511.04 Million |
| Lotte Fine Chemical Co Ltd (004000) | $1.09 Trillion | 6.74% | 0.29x | $768.10 Million |
| Dongjin Semichem Co. Ltd (005290) | $356.35 Billion | 16.42% | 1.36x | $1.44 Billion |
| Isu Chemical Co Ltd (005950) | $238.94 Billion | 0.00% | 1.18x | $187.21 Million |
| Korea Petro Chemical Ind (006650) | $1.82 Trillion | -1.59% | 0.20x | $413.10 Million |
About KOYJ Co. Ltd
KOYJ Co., Ltd. manufactures and sells composite optical films and materials in South Korea. It offers liquid crystal protection films and backlight components; chemi-tronics products, such as silicone materials, nano metal-oxide, and semiconductor/display products; and 3D smart casting solutions, including ceramic mold sandcasts, 3D smart mold conformal cooling systems, and bottle product parts, … Read more