Kodi-M Co Ltd (224060) - Net Assets
Based on the latest financial reports, Kodi-M Co Ltd (224060) has net assets worth ₩6.58 Billion KRW (≈ $4.46 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 (₩79.64 Billion ≈ $53.97 Million USD) and total liabilities (₩73.06 Billion ≈ $49.51 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 Kodi-M Co Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩6.58 Billion |
| % of Total Assets | 8.26% |
| Annual Growth Rate | -1.32% |
| 5-Year Change | -80.69% |
| 10-Year Change | -32.15% |
| Growth Volatility | 83.0 |
Kodi-M Co Ltd - Net Assets Trend (2015–2025)
This chart illustrates how Kodi-M Co Ltd's net assets have evolved over time, based on quarterly financial data. See operational self-sufficiency of Kodi-M Co Ltd to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Kodi-M Co Ltd (2015–2025)
The table below shows the annual net assets of Kodi-M Co Ltd from 2015 to 2025. For live valuation and market cap data, see 224060 market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩10.75 Billion ≈ $7.29 Million |
-76.21% |
| 2024-12-31 | ₩45.19 Billion ≈ $30.63 Million |
+40.48% |
| 2023-12-31 | ₩32.17 Billion ≈ $21.80 Million |
-31.51% |
| 2022-12-31 | ₩46.97 Billion ≈ $31.83 Million |
-15.66% |
| 2021-12-31 | ₩55.69 Billion ≈ $37.74 Million |
-30.32% |
| 2020-12-31 | ₩79.93 Billion ≈ $54.17 Million |
+22.02% |
| 2019-12-31 | ₩65.51 Billion ≈ $44.39 Million |
+16.37% |
| 2018-12-31 | ₩56.29 Billion ≈ $38.15 Million |
+1.86% |
| 2017-12-31 | ₩55.27 Billion ≈ $37.45 Million |
+248.77% |
| 2016-12-31 | ₩15.85 Billion ≈ $10.74 Million |
+29.02% |
| 2015-12-31 | ₩12.28 Billion ≈ $8.32 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Kodi-M 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 grown by 447.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩25.52 Billion | 21.50% |
| Other Components | ₩93.17 Billion | 78.50% |
| Total Equity | ₩118.69 Billion | 100.00% |
Kodi-M Co Ltd Competitors by Market Cap
The table below lists competitors of Kodi-M Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Denali Capital Acquisition Corp. Class A Ordinary Shares
NASDAQ:DECA
|
$14.56 Million |
|
Mlk Foods Public Company Ltd
WAR:MLK
|
$14.57 Million |
|
MMAG Holdings Bhd
KLSE:0034
|
$14.57 Million |
|
Klassik Radio AG
XETRA:KA8
|
$14.57 Million |
|
Intrasoft Technologies Limited
NSE:ISFT
|
$14.55 Million |
|
TIALIS ESSENTIAL IT PLC
F:U6M
|
$14.53 Million |
|
Omineca Mining and Metals Ltd
V:OMM
|
$14.53 Million |
|
A1 Investments & Resources Ltd
AU:AYI
|
$14.52 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kodi-M Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 45,194,311,100 to 118,694,187,690, a change of 73,499,876,590 (162.6%).
- Net income of 24,287,946,630 contributed positively to equity growth.
- Other factors increased equity by 49,211,929,960.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩24.29 Billion | +20.46% |
| Other Changes | ₩49.21 Billion | +41.46% |
| Total Change | ₩- | 162.63% |
Book Value vs Market Value Analysis
This analysis compares Kodi-M 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: 0.18x
- 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 |
|---|---|---|---|
| 2016-12-31 | ₩23470.67 | ₩4185.00 | x |
| 2017-12-31 | ₩2250.32 | ₩4185.00 | x |
| 2018-12-31 | ₩1988.25 | ₩4185.00 | x |
| 2019-12-31 | ₩2241.29 | ₩4185.00 | x |
| 2020-12-31 | ₩1518.26 | ₩4185.00 | x |
| 2021-12-31 | ₩20343.86 | ₩4185.00 | x |
| 2022-12-31 | ₩14734.21 | ₩4185.00 | x |
| 2023-12-31 | ₩9940.73 | ₩4185.00 | x |
| 2024-12-31 | ₩8803.89 | ₩4185.00 | x |
| 2025-12-31 | ₩23121.74 | ₩4185.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kodi-M 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): 20.46%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 96.13%
- • Asset Turnover: 0.35x
- • Equity Multiplier: 0.61x
- Recent ROE (20.46%) is above the historical average (-12.68%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 11.96% | 3.15% | 2.32x | 1.64x | ₩240.78 Million |
| 2016 | -34.17% | -12.23% | 0.65x | 4.30x | ₩-7.00 Billion |
| 2017 | -5.97% | -4.49% | 1.21x | 1.10x | ₩-8.83 Billion |
| 2018 | -21.51% | -33.10% | 0.39x | 1.67x | ₩-17.74 Billion |
| 2019 | 9.25% | 51.41% | 0.10x | 1.79x | ₩-492.06 Million |
| 2020 | -16.12% | -45.96% | 0.22x | 1.56x | ₩-20.88 Billion |
| 2021 | -48.68% | -59.77% | 0.37x | 2.20x | ₩-32.68 Billion |
| 2022 | -30.03% | -70.13% | 0.21x | 1.99x | ₩-18.80 Billion |
| 2023 | -17.00% | -39.46% | 0.20x | 2.12x | ₩-12.67 Billion |
| 2024 | -7.71% | -10.39% | 0.36x | 2.08x | ₩-8.00 Billion |
| 2025 | 20.46% | 96.13% | 0.35x | 0.61x | ₩12.42 Billion |
Industry Comparison
This section compares Kodi-M Co Ltd's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.
Industry Context
- Industry: Semiconductor Equipment & Materials
- Average net assets among peers: $263,420,049,432
- Average return on equity (ROE) among peers: 0.46%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kodi-M Co Ltd (224060) | ₩6.58 Billion | 11.96% | 11.11x | $14.56 Million |
| D I Corp (003160) | $117.06 Billion | 2.57% | 0.53x | $512.19 Million |
| Samick Thk (004380) | $79.42 Billion | 14.27% | 1.15x | $139.72 Million |
| PSMC CO. Ltd (024850) | $68.55 Billion | 0.00% | 0.61x | $1.35 Billion |
| Mirae Corporation (025560) | $37.87 Billion | -34.37% | 0.71x | $130.46 Million |
| KC Co. Ltd (029460) | $658.99 Billion | 7.27% | 0.33x | $254.27 Million |
| MK Electron Co. Ltd (033160) | $977.12 Billion | -3.61% | 1.36x | $424.98 Million |
| Signetics Corporation (033170) | $147.33 Billion | -4.23% | 0.36x | $31.95 Million |
| Nepes Corporation (033640) | $131.22 Billion | 5.04% | 1.35x | $567.26 Million |
| EO Technics Co. Ltd (039030) | $389.21 Billion | 3.11% | 0.15x | $4.24 Billion |
| STI Co. Ltd (039440) | $27.44 Billion | 14.54% | 0.79x | $303.11 Million |
About Kodi-M Co Ltd
THE CODI Co.,LTD. manufactures and sells semiconductor and display equipment, exposure equipment, and bio-healthcare products. It develops therapeutic agents for various diseases, such as Zika/MERS, glaucoma, non-alcoholic fatty liver, and chronic kidney diseases, as well as immunotherapy to treat cancer and inflammatory diseases. THE CODI Co.,LTD. was formerly known as CODI-M Co., LTD. and chang… Read more