Eugene SPAC 1 (187790) - Net Assets
Based on the latest financial reports, Eugene SPAC 1 (187790) has net assets worth ₩37.99 Billion KRW (≈ $25.75 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩103.23 Billion ≈ $69.96 Million USD) and total liabilities (₩65.24 Billion ≈ $44.21 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 187790 asset base for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩37.99 Billion |
| % of Total Assets | 36.8% |
| Annual Growth Rate | 5.67% |
| 5-Year Change | 26.66% |
| 10-Year Change | 63.62% |
| Growth Volatility | 1445.89 |
Eugene SPAC 1 - Net Assets Trend (2014–2025)
This chart illustrates how Eugene SPAC 1's net assets have evolved over time, based on quarterly financial data. Check 187790 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Eugene SPAC 1 (2014–2025)
The table below shows the annual net assets of Eugene SPAC 1 from 2014 to 2025. For live valuation and market cap data, see Eugene SPAC 1 stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩39.88 Billion ≈ $27.03 Million |
+29.86% |
| 2024-12-31 | ₩30.71 Billion ≈ $20.81 Million |
+5025.65% |
| 2023-12-31 | ₩599.19 Million ≈ $406.06K |
-97.51% |
| 2022-12-31 | ₩24.07 Billion ≈ $16.31 Million |
-23.57% |
| 2021-12-31 | ₩31.49 Billion ≈ $21.34 Million |
-26.76% |
| 2020-12-31 | ₩43.00 Billion ≈ $29.14 Million |
-14.70% |
| 2019-12-31 | ₩50.41 Billion ≈ $34.16 Million |
+8.05% |
| 2018-12-31 | ₩46.65 Billion ≈ $31.62 Million |
+30.88% |
| 2017-12-31 | ₩35.65 Billion ≈ $24.16 Million |
+46.24% |
| 2016-12-31 | ₩24.38 Billion ≈ $16.52 Million |
-29.72% |
| 2015-12-31 | ₩34.68 Billion ≈ $23.51 Million |
+59.59% |
| 2014-12-31 | ₩21.73 Billion ≈ $14.73 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Eugene SPAC 1'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 165.2% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | ₩48.87 Billion | 114.44% |
| Total Equity | ₩42.71 Billion | 100.00% |
Eugene SPAC 1 Competitors by Market Cap
The table below lists competitors of Eugene SPAC 1 ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Newbridge Acquisition Limited Class A Ordinary Share
NASDAQ:NBRG
|
$60.90 Million |
|
Babcock International Group PLC
LSE:BAB
|
$60.91 Million |
|
NeueHealth Inc
NYSE:NEUE
|
$60.94 Million |
|
Westlin Corporation
NASDAQ:WSTN
|
$60.97 Million |
|
Samart Telcoms Public Company Limited
BK:SAMTEL
|
$60.87 Million |
|
Oriental Food Industries Hold
KLSE:7107
|
$60.86 Million |
|
Bookook Securities Co Ltd
KO:001275
|
$60.86 Million |
|
Halmont Properties Corporation
V:HMT
|
$60.72 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Eugene SPAC 1's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 31,269,059,370 to 42,706,275,940, a change of 11,437,216,570 (36.6%).
- Net income of 7,030,479,220 contributed positively to equity growth.
- Other factors increased equity by 4,406,737,350.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩7.03 Billion | +16.46% |
| Other Changes | ₩4.41 Billion | +10.32% |
| Total Change | ₩- | 36.58% |
Book Value vs Market Value Analysis
This analysis compares Eugene SPAC 1'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: 2.10x
- 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 1.81x to 2.10x 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 | ₩1623.15 | ₩2930.00 | x |
| 2017-12-31 | ₩1938.96 | ₩2930.00 | x |
| 2018-12-31 | ₩1980.62 | ₩2930.00 | x |
| 2019-12-31 | ₩1967.24 | ₩2930.00 | x |
| 2020-12-31 | ₩1677.90 | ₩2930.00 | x |
| 2021-12-31 | ₩1170.84 | ₩2930.00 | x |
| 2022-12-31 | ₩883.36 | ₩2930.00 | x |
| 2023-12-31 | ₩17.13 | ₩2930.00 | x |
| 2024-12-31 | ₩1019.59 | ₩2930.00 | x |
| 2025-12-31 | ₩1392.52 | ₩2930.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Eugene SPAC 1 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): 16.46%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.21%
- • Asset Turnover: 0.91x
- • Equity Multiplier: 2.21x
- Recent ROE (16.46%) is above the historical average (-95.23%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2014 | 0.32% | 0.14% | 0.52x | 4.34x | ₩-1.64 Billion |
| 2015 | -25.14% | -29.16% | 0.30x | 2.87x | ₩-12.19 Billion |
| 2016 | -92.24% | -46.67% | 0.58x | 3.42x | ₩-24.92 Billion |
| 2017 | -0.13% | -0.06% | 0.80x | 2.57x | ₩-3.61 Billion |
| 2018 | -1.59% | -0.91% | 0.76x | 2.32x | ₩-5.41 Billion |
| 2019 | 0.92% | 0.63% | 0.63x | 2.30x | ₩-4.58 Billion |
| 2020 | -17.68% | -16.04% | 0.43x | 2.55x | ₩-11.90 Billion |
| 2021 | -47.12% | -28.94% | 0.72x | 2.26x | ₩-17.99 Billion |
| 2022 | -39.49% | -14.23% | 0.96x | 2.91x | ₩-11.91 Billion |
| 2023 | -1009.57% | -6.02% | 1.30x | 129.04x | ₩-5.36 Billion |
| 2024 | 72.49% | 25.58% | 1.03x | 2.76x | ₩19.54 Billion |
| 2025 | 16.46% | 8.21% | 0.91x | 2.21x | ₩2.76 Billion |
Industry Comparison
This section compares Eugene SPAC 1's net assets metrics with peer companies in the Pollution & Treatment Controls industry.
Industry Context
- Industry: Pollution & Treatment Controls
- Average net assets among peers: $97,270,285,078
- Average return on equity (ROE) among peers: 2.51%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Eugene SPAC 1 (187790) | ₩37.99 Billion | 0.32% | 1.72x | $60.90 Million |
| Kc Green Holdi (009440) | $257.99 Billion | -1.18% | 2.07x | $11.75 Million |
| Kc Cottrell (119650) | $85.28 Billion | -36.24% | 2.45x | $117.68 Million |
| Handok Clean Tech Co. Ltd (256150) | $15.95 Billion | 26.12% | 0.57x | $23.85 Million |
| Mirae Asset Daewoo Special Purpose Acquisition Company 4 Co. Ltd (333430) | $71.19 Billion | 5.40% | 0.47x | $61.65 Million |
| GnBS Engineering Co. Ltd. (382800) | $55.95 Billion | 18.48% | 0.21x | $92.33 Million |
About Eugene SPAC 1
NANO Co., Ltd. manufactures and sells SCR DeNOx catalysts to remove nitrogen oxide and dioxin in Korea and internationally. The company provides honeycomb type, layered type, and plate type SCR catalysts. It offers its products for the use in power plants, industrial boilers and plants, vessels, incinerators, chemical plants, natural gas power plants, engines, etc. The company was founded in 1999… Read more