Yest Ltd
YEST Co., Ltd. engages in the manufacture and sale of semiconductors and display manufacturing equipment in Korea and internationally. The company offers semiconductor equipment, such as anneal passivation, e-furnace, vacuum and diffusion furnace, auto clave and water pressurized cure, hot and cold chamber, ultra-low temperature chiller, single and dual chiller, neocon, vacuum plasma ionizer, and… Read more
Yest Ltd (122640) - Net Assets
Latest net assets as of September 2025: ₩130.48 Billion KRW
Based on the latest financial reports, Yest Ltd (122640) has net assets worth ₩130.48 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 (₩207.64 Billion) and total liabilities (₩77.16 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 | ₩130.48 Billion |
| % of Total Assets | 62.84% |
| Annual Growth Rate | 13.17% |
| 5-Year Change | 92.67% |
| 10-Year Change | N/A |
| Growth Volatility | 19.52 |
Yest Ltd - Net Assets Trend (2015–2024)
This chart illustrates how Yest 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 Yest Ltd (2015–2024)
The table below shows the annual net assets of Yest Ltd from 2015 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩123.06 Billion | +58.95% |
| 2023-12-31 | ₩77.42 Billion | -4.12% |
| 2022-12-31 | ₩80.75 Billion | -1.88% |
| 2021-12-31 | ₩82.30 Billion | +28.84% |
| 2020-12-31 | ₩63.87 Billion | +12.20% |
| 2019-12-31 | ₩56.93 Billion | +2.38% |
| 2018-12-31 | ₩55.60 Billion | +0.95% |
| 2017-12-31 | ₩55.08 Billion | +29.18% |
| 2016-12-31 | ₩42.64 Billion | +5.52% |
| 2015-12-31 | ₩40.40 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Yest 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 19.7% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩12.69 Billion | 10.31% |
| Common Stock | ₩10.47 Billion | 8.50% |
| Other Components | ₩99.91 Billion | 81.19% |
| Total Equity | ₩123.06 Billion | 100.00% |
Yest Ltd Competitors by Market Cap
The table below lists competitors of Yest Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Landsea Homes Corp
NASDAQ:LSEA
|
$252.03 Million |
|
Apex Dynamics Inc.
TW:4583
|
$252.09 Million |
|
Dhipaya Group Holdings PCL
BK:TIPH-R
|
$252.13 Million |
|
Monalisa Group Co Ltd Class A
SHE:002918
|
$252.22 Million |
|
Shenzhen Xunjiexing Technology Corp. Ltd.
SHG:688655
|
$251.82 Million |
|
Woori Technology Investment Co. Ltd
KQ:041190
|
$251.72 Million |
|
Oceania Healthcare Ltd
AU:OCA
|
$251.67 Million |
|
Bk Harda Internasional Tbk Pt
JK:BBHI
|
$251.65 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Yest Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 75,426,944,410 to 123,062,790,970, a change of 47,635,846,560 (63.2%).
- Net income of 10,430,399,850 contributed positively to equity growth.
- Share repurchases of 132,000,000 reduced equity.
- Other factors increased equity by 37,337,446,710.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩10.43 Billion | +8.48% |
| Share Repurchases | ₩132.00 Million | -0.11% |
| Other Changes | ₩37.34 Billion | +30.34% |
| Total Change | ₩- | 63.15% |
Book Value vs Market Value Analysis
This analysis compares Yest 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: 4.02x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 6.21x to 4.02x 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 | ₩3951.34 | ₩24550.00 | x |
| 2017-12-31 | ₩5156.77 | ₩24550.00 | x |
| 2018-12-31 | ₩5297.11 | ₩24550.00 | x |
| 2019-12-31 | ₩4065.68 | ₩24550.00 | x |
| 2020-12-31 | ₩4518.14 | ₩24550.00 | x |
| 2021-12-31 | ₩4845.25 | ₩24550.00 | x |
| 2022-12-31 | ₩4673.31 | ₩24550.00 | x |
| 2023-12-31 | ₩4128.32 | ₩24550.00 | x |
| 2024-12-31 | ₩6105.40 | ₩24550.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Yest 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): 8.48%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.42%
- • Asset Turnover: 0.49x
- • Equity Multiplier: 1.66x
- Recent ROE (8.48%) is above the historical average (-6.29%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 18.26% | 10.45% | 1.13x | 1.54x | ₩3.34 Billion |
| 2016 | 5.96% | 4.82% | 0.64x | 1.93x | ₩-1.72 Billion |
| 2017 | 26.70% | 9.77% | 1.29x | 2.12x | ₩9.20 Billion |
| 2018 | -1.24% | -0.75% | 0.68x | 2.43x | ₩-6.25 Billion |
| 2019 | -53.95% | -57.55% | 0.31x | 3.02x | ₩-36.40 Billion |
| 2020 | 0.45% | 0.44% | 0.40x | 2.59x | ₩-6.10 Billion |
| 2021 | -26.38% | -29.99% | 0.34x | 2.61x | ₩-29.94 Billion |
| 2022 | -3.60% | -3.82% | 0.40x | 2.35x | ₩-10.98 Billion |
| 2023 | -37.55% | -35.48% | 0.38x | 2.78x | ₩-35.86 Billion |
| 2024 | 8.48% | 10.42% | 0.49x | 1.66x | ₩-1.88 Billion |
Industry Comparison
This section compares Yest Ltd's net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $135,419,592,788
- Average return on equity (ROE) among peers: 2.34%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yest Ltd (122640) | ₩130.48 Billion | 18.26% | 0.59x | $251.91 Million |
| Hwacheon Mac (000850) | $337.27 Billion | 2.57% | 0.27x | $28.32 Million |
| Daidong Elec (008110) | $88.61 Billion | 9.10% | 0.47x | $11.34 Million |
| Booster Co. Ltd (008470) | $78.71 Billion | -1.57% | 0.22x | $7.43 Million |
| Simpac (009160) | $177.87 Billion | 4.27% | 0.64x | $73.77 Million |
| Kyung Dong Navien Co Ltd (009450) | $187.28 Billion | 5.94% | 0.89x | $260.71 Million |
| Korea Refract (010040) | $108.02 Billion | 5.31% | 0.90x | $5.93 Million |
| Woojin I&S Co Ltd (010400) | $59.84 Billion | 17.27% | 0.32x | $6.85 Million |
| Hwacheon Machi (010660) | $124.59 Billion | -4.92% | 0.27x | $43.29 Million |
| Han Shin Mach (011700) | $89.60 Billion | -1.35% | 0.41x | $87.00 Million |
| STX Corporation (011810) | $102.41 Billion | -13.24% | 6.24x | $45.77 Million |