Eugene ACPC SPAC 2 (215090) - Net Assets
Based on the latest financial reports, Eugene ACPC SPAC 2 (215090) has net assets worth ₩50.85 Billion KRW (≈ $34.46 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 (₩59.57 Billion ≈ $40.37 Million USD) and total liabilities (₩8.71 Billion ≈ $5.90 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. For live market cap and overall valuation, see Eugene ACPC SPAC 2 stock valuation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩50.85 Billion |
| % of Total Assets | 85.37% |
| Annual Growth Rate | 17.32% |
| 5-Year Change | 155.53% |
| 10-Year Change | N/A |
| Growth Volatility | 42.11 |
Eugene ACPC SPAC 2 - Net Assets Trend (2015–2025)
This chart illustrates how Eugene ACPC SPAC 2's net assets have evolved over time, based on quarterly financial data.
Annual Net Assets for Eugene ACPC SPAC 2 (2015–2025)
The table below shows the annual net assets of Eugene ACPC SPAC 2 from 2015 to 2025. See Eugene ACPC SPAC 2 balance sheet quality to measure how much of total assets are equity-financed.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩52.18 Billion ≈ $35.36 Million |
+27.37% |
| 2024-12-31 | ₩40.97 Billion ≈ $27.76 Million |
+77.41% |
| 2023-12-31 | ₩23.09 Billion ≈ $15.65 Million |
-38.33% |
| 2022-12-31 | ₩37.45 Billion ≈ $25.38 Million |
+83.38% |
| 2020-12-31 | ₩20.42 Billion ≈ $13.84 Million |
+29.63% |
| 2019-12-31 | ₩15.75 Billion ≈ $10.68 Million |
-17.54% |
| 2018-12-31 | ₩19.10 Billion ≈ $12.95 Million |
+78.08% |
| 2017-12-31 | ₩10.73 Billion ≈ $7.27 Million |
+0.73% |
| 2016-12-31 | ₩10.65 Billion ≈ $7.22 Million |
+0.88% |
| 2015-12-31 | ₩10.56 Billion ≈ $7.15 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Eugene ACPC SPAC 2'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 grown by 14909.8% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩8.33 Billion | 15.97% |
| Other Components | ₩43.85 Billion | 84.03% |
| Total Equity | ₩52.18 Billion | 100.00% |
Eugene ACPC SPAC 2 Competitors by Market Cap
The table below lists competitors of Eugene ACPC SPAC 2 ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Clean Seas Seafood Ltd.
OL:CSS
|
$19.84 Million |
|
SUNEX S.A.
WAR:SNX
|
$19.85 Million |
|
Xavis Co. Ltd
KQ:254120
|
$19.86 Million |
|
Maniker F & G Co. Ltd
KQ:195500
|
$19.86 Million |
|
Masterkool International Public Company Limited
BK:KOOL
|
$19.84 Million |
|
Dongkuk Refractories & Steel Co. Ltd
KQ:075970
|
$19.81 Million |
|
Formetal Co. Ltd
KQ:119500
|
$19.79 Million |
|
Thermal Energy International Inc.
V:TMG
|
$19.79 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Eugene ACPC SPAC 2's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 40,966,956,400 to 52,178,273,920, a change of 11,211,317,520 (27.4%).
- Net income of 3,103,274,000 contributed positively to equity growth.
- Share repurchases of 25,389,550 reduced equity.
- New share issuances of 2,490,794,240 increased equity.
- Other factors increased equity by 5,642,638,830.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩3.10 Billion | +5.95% |
| Share Repurchases | ₩25.39 Million | -0.05% |
| Share Issuances | ₩2.49 Billion | +4.77% |
| Other Changes | ₩5.64 Billion | +10.81% |
| Total Change | ₩- | 27.37% |
Book Value vs Market Value Analysis
This analysis compares Eugene ACPC SPAC 2'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: 0.56x
- 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.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-12-31 | ₩2333.09 | ₩1284.00 | x |
| 2023-12-31 | ₩1438.71 | ₩1284.00 | x |
| 2024-12-31 | ₩2056.49 | ₩1284.00 | x |
| 2025-12-31 | ₩2288.26 | ₩1284.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Eugene ACPC SPAC 2 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): 5.95%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.60%
- • Asset Turnover: 0.45x
- • Equity Multiplier: 1.15x
- Recent ROE (5.95%) is above the historical average (0.05%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 0.53% | 0.00% | 0.00x | 1.13x | ₩-1.00 Billion |
| 2016 | 0.88% | 0.00% | 0.00x | 1.13x | ₩-971.57 Million |
| 2017 | 0.72% | 0.00% | 0.00x | 1.13x | ₩-995.40 Million |
| 2018 | -8.14% | -7.48% | 0.68x | 1.59x | ₩-3.47 Billion |
| 2019 | -36.71% | -32.49% | 0.80x | 1.41x | ₩-7.36 Billion |
| 2020 | -14.56% | -16.15% | 0.57x | 1.58x | ₩-5.01 Billion |
| 2022 | 87.16% | 208.48% | 0.30x | 1.40x | ₩28.90 Billion |
| 2023 | -62.17% | -88.32% | 0.43x | 1.62x | ₩-16.66 Billion |
| 2024 | 26.81% | 50.49% | 0.45x | 1.17x | ₩6.89 Billion |
| 2025 | 5.95% | 11.60% | 0.45x | 1.15x | ₩-2.11 Billion |
Industry Comparison
This section compares Eugene ACPC SPAC 2's net assets metrics with peer companies in the Scientific & Technical Instruments industry.
Industry Context
- Industry: Scientific & Technical Instruments
- Average net assets among peers: $90,394,667,761
- Average return on equity (ROE) among peers: 12.57%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Eugene ACPC SPAC 2 (215090) | ₩50.85 Billion | 0.53% | 0.17x | $19.84 Million |
| NanoenTekInc (039860) | $23.35 Billion | 0.00% | 0.30x | $82.69 Million |
| THINKWARE Corporation (084730) | $145.33 Billion | 1.69% | 0.37x | $55.18 Million |
| Suprema HQ Inc (094840) | $209.14 Billion | 17.82% | 0.10x | $87.25 Million |
| Woojin (105840) | $197.28 Billion | 5.92% | 0.22x | $184.02 Million |
| HyVision System. Inc (126700) | $132.47 Billion | 7.91% | 0.27x | $102.31 Million |
| DAIHAN Scientific Co. Ltd (131220) | $28.24 Billion | 4.34% | 0.57x | $18.84 Million |
| Parksystems Corp (140860) | $53.08 Billion | 18.76% | 0.97x | $1.28 Billion |
| LET co. Ltd (297890) | $18.34 Billion | 56.84% | 1.16x | $83.92 Million |
| Wintec Co. Ltd (320000) | $6.32 Billion | -0.15% | 0.09x | $198.37 Million |
About Eugene ACPC SPAC 2
SolDefense Co., Ltd. develops and manufactures control products for defense industry. It develops and supplies control systems and boards for various industries, such as thermal power, turbine control system for nuclear power plant, and control board for railway signal control units. The company also provides power supply equipment for industrial use; and fuel cell components for battery packs, D… Read more