Yest Ltd (122640) - Net Assets
Based on the latest financial reports, Yest Ltd (122640) has net assets worth ₩136.01 Billion KRW (≈ $92.17 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩226.40 Billion ≈ $153.43 Million USD) and total liabilities (₩90.39 Billion ≈ $61.25 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 122640 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩136.01 Billion |
| % of Total Assets | 60.08% |
| Annual Growth Rate | 12.9% |
| 5-Year Change | 65.27% |
| 10-Year Change | 219.01% |
| Growth Volatility | 18.56 |
Yest Ltd - Net Assets Trend (2015–2025)
This chart illustrates how Yest Ltd's net assets have evolved over time, based on quarterly financial data. Also explore 122640 total assets for the complete picture of this company's asset base.
Annual Net Assets for Yest Ltd (2015–2025)
The table below shows the annual net assets of Yest Ltd from 2015 to 2025. For live valuation and market cap data, see Yest Ltd market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩136.01 Billion ≈ $92.17 Million |
+10.52% |
| 2024-12-31 | ₩123.06 Billion ≈ $83.40 Million |
+58.95% |
| 2023-12-31 | ₩77.42 Billion ≈ $52.47 Million |
-4.12% |
| 2022-12-31 | ₩80.75 Billion ≈ $54.72 Million |
-1.88% |
| 2021-12-31 | ₩82.30 Billion ≈ $55.77 Million |
+28.84% |
| 2020-12-31 | ₩63.87 Billion ≈ $43.29 Million |
+12.20% |
| 2019-12-31 | ₩56.93 Billion ≈ $38.58 Million |
+2.38% |
| 2018-12-31 | ₩55.60 Billion ≈ $37.68 Million |
+0.95% |
| 2017-12-31 | ₩55.08 Billion ≈ $37.33 Million |
+29.18% |
| 2016-12-31 | ₩42.64 Billion ≈ $28.89 Million |
+5.52% |
| 2015-12-31 | ₩40.40 Billion ≈ $27.38 Million |
-- |
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 21.7% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩12.36 Billion | 9.36% |
| Other Components | ₩119.64 Billion | 90.64% |
| Total Equity | ₩132.00 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 |
|---|---|
|
Shih Her Technologies
TWO:3551
|
$379.28 Million |
|
Ponce Financial Group Inc
NASDAQ:PDLB
|
$379.33 Million |
|
MeguREIT Israel
TA:MGRT
|
$379.35 Million |
|
Beijing InterAct Technology Co Ltd
SHE:300419
|
$379.39 Million |
|
NEWRON PHARMACEUT. EO-20
F:NP5
|
$379.22 Million |
|
Erajaya Swasembada Tbk
JK:ERAA
|
$379.19 Million |
|
Select Harvests Ltd
AU:SHV
|
$379.07 Million |
|
Wuhan Hanshang Group Co Ltd
SHG:600774
|
$379.05 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 2024 to 2025, total equity changed from 123,062,790,970 to 131,998,299,360, a change of 8,935,508,390 (7.3%).
- Net loss of 576,252,250 reduced equity.
- Other factors increased equity by 9,511,760,640.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-576.25 Million | -0.44% |
| Other Changes | ₩9.51 Billion | +7.21% |
| Total Change | ₩- | 7.26% |
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: 4.24x
- 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 6.88x to 4.24x 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 | ₩27200.00 | x |
| 2017-12-31 | ₩5156.77 | ₩27200.00 | x |
| 2018-12-31 | ₩5297.11 | ₩27200.00 | x |
| 2019-12-31 | ₩4065.68 | ₩27200.00 | x |
| 2020-12-31 | ₩4518.14 | ₩27200.00 | x |
| 2021-12-31 | ₩4845.25 | ₩27200.00 | x |
| 2022-12-31 | ₩4673.31 | ₩27200.00 | x |
| 2023-12-31 | ₩4128.32 | ₩27200.00 | x |
| 2024-12-31 | ₩6105.40 | ₩27200.00 | x |
| 2025-12-31 | ₩6415.13 | ₩27200.00 | 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): -0.44%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.66%
- • Asset Turnover: 0.38x
- • Equity Multiplier: 1.72x
- Recent ROE (-0.44%) is above the historical average (-5.76%), 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 |
| 2025 | -0.44% | -0.66% | 0.38x | 1.72x | ₩-13.78 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: $161,130,705,092
- Average return on equity (ROE) among peers: 82.96%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yest Ltd (122640) | ₩136.01 Billion | 18.26% | 0.66x | $379.28 Million |
| Hwacheon Mac (000850) | $131.77 Billion | 7.91% | 0.65x | $57.77 Million |
| Daidong Elec (008110) | $88.61 Billion | 9.10% | 0.47x | $71.25 Million |
| Booster Co. Ltd (008470) | $65.94 Billion | 9.50% | 0.26x | $21.20 Million |
| Simpac (009160) | $240.83 Billion | 5.35% | 0.58x | $101.09 Million |
| Kyung Dong Navien Co Ltd (009450) | $695.42 Billion | 17.88% | 0.95x | $761.04 Million |
| Korea Refract (010040) | $25.31 Billion | -5.89% | 3.13x | $48.01 Million |
| Woojin I&S Co Ltd (010400) | $106.95 Billion | 1.99% | 0.25x | $18.75 Million |
| Hwacheon Machi (010660) | $124.32 Billion | -0.54% | 0.30x | $75.74 Million |
| Han Shin Mach (011700) | $89.60 Billion | -1.35% | 0.41x | $101.16 Million |
| STX Corporation (011810) | $42.56 Billion | 785.68% | 13.74x | $74.11 Million |
About 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