YAS Co., Ltd.
YAS Co., Ltd. engages in the manufacture and sale of OLED process equipment for use in OLED TVs, OLED lighting products, solar cells, and others in South Korea. The company offers OLED mass production systems; CIGS solar cells; and various equipment for research and development comprising MBE, steel thin film deposition, PLD, RF-magnetron sputter, OLED/CIGS, and UHV CVD systems, as well as OLED t… Read more
YAS Co., Ltd. (255440) - Net Assets
Latest net assets as of March 2025: ₩132.27 Billion KRW
Based on the latest financial reports, YAS Co., Ltd. (255440) has net assets worth ₩132.27 Billion KRW as of March 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩169.73 Billion) and total liabilities (₩37.46 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 | ₩132.27 Billion |
| % of Total Assets | 77.93% |
| Annual Growth Rate | -7.08% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 4.46 |
YAS Co., Ltd. - Net Assets Trend (2022–2024)
This chart illustrates how YAS Co., 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 YAS Co., Ltd. (2022–2024)
The table below shows the annual net assets of YAS Co., Ltd. from 2022 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩137.36 Billion | -11.43% |
| 2023-12-31 | ₩155.08 Billion | -2.52% |
| 2022-12-31 | ₩159.09 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to YAS 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 decreased by 13.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩89.91 Billion | 65.46% |
| Common Stock | ₩6.57 Billion | 4.78% |
| Other Components | ₩40.87 Billion | 29.76% |
| Total Equity | ₩137.36 Billion | 100.00% |
YAS Co., Ltd. Competitors by Market Cap
The table below lists competitors of YAS Co., Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Jaeren Sparebank
OL:JAREN
|
$35.81 Million |
|
Sempio Foods Co
KO:248170
|
$35.81 Million |
|
Sernova Biotherapeutics Inc
XETRA:PSH0
|
$35.82 Million |
|
Arena Group Holdings Inc
NYSE MKT:AREN
|
$35.83 Million |
|
Solasia Pharma K.K
F:9SO
|
$35.80 Million |
|
MRS LogÃstica S.A.
SA:MRSA3B
|
$35.78 Million |
|
Sea & Land Integrated Co
TWO:5603
|
$35.78 Million |
|
PRICELINE GROUP (PCE1.SG)
STU:PCE1
|
$35.78 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in YAS Co., Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 155,082,989,280 to 137,355,569,500, a change of -17,727,419,780 (-11.4%).
- Net loss of 9,987,721,800 reduced equity.
- Share repurchases of 6,398,938,750 reduced equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-9.99 Billion | -7.27% |
| Share Repurchases | ₩6.40 Billion | -4.66% |
| Other Changes | ₩-1.34 Billion | -0.98% |
| Total Change | ₩- | -11.43% |
Book Value vs Market Value Analysis
This analysis compares YAS 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: 1.02x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-12-31 | ₩12322.31 | ₩11580.00 | x |
| 2023-12-31 | ₩12054.99 | ₩11580.00 | x |
| 2024-12-31 | ₩11381.36 | ₩11580.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently YAS 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): -7.27%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -34.88%
- • Asset Turnover: 0.16x
- • Equity Multiplier: 1.28x
- Recent ROE (-7.27%) is below the historical average (-3.33%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2022 | -0.53% | -1.54% | 0.25x | 1.36x | ₩-16.75 Billion |
| 2023 | -2.20% | -8.15% | 0.21x | 1.31x | ₩-18.91 Billion |
| 2024 | -7.27% | -34.88% | 0.16x | 1.28x | ₩-23.72 Billion |
Industry Comparison
This section compares YAS 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: $117,407,846,986
- Average return on equity (ROE) among peers: 1.89%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| YAS Co., Ltd. (255440) | ₩132.27 Billion | -0.53% | 0.28x | $35.80 Million |
| D I Corp (003160) | $107.48 Billion | 1.55% | 0.75x | $435.45 Million |
| Samick Thk (004380) | $97.62 Billion | 17.55% | 2.04x | $42.11 Million |
| PSMC CO. Ltd (024850) | $19.69 Billion | 3.04% | 0.85x | $196.26 Million |
| Mirae Corporation (025560) | $60.62 Billion | -22.53% | 0.39x | $27.50 Million |
| MK Electron Co. Ltd (033160) | $90.84 Billion | 8.51% | 2.05x | $135.41 Million |
| Signetics Corporation (033170) | $117.94 Billion | -13.08% | 0.30x | $27.27 Million |
| Nepes Corporation (033640) | $116.59 Billion | 0.00% | 2.39x | $191.67 Million |
| EO Technics Co. Ltd (039030) | $317.59 Billion | 6.02% | 0.29x | $2.32 Billion |
| STI Co. Ltd (039440) | $39.55 Billion | 13.20% | 0.93x | $230.89 Million |
| Hanmi Semicon (042700) | $206.17 Billion | 4.61% | 0.38x | $8.55 Billion |