S&D Co. Ltd. (260970) - Net Assets
Based on the latest financial reports, S&D Co. Ltd. (260970) has net assets worth ₩94.01 Billion KRW (≈ $63.71 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩130.72 Billion ≈ $88.59 Million USD) and total liabilities (₩36.71 Billion ≈ $24.88 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 S&D Co. Ltd. strategic capital allocation to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩94.01 Billion |
| % of Total Assets | 71.92% |
| Annual Growth Rate | 21.62% |
| 5-Year Change | 25.07% |
| 10-Year Change | N/A |
| Growth Volatility | 31.45 |
S&D Co. Ltd. - Net Assets Trend (2016–2025)
This chart illustrates how S&D Co. Ltd.'s net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see S&D Co. Ltd. (260970) total market value.
Annual Net Assets for S&D Co. Ltd. (2016–2025)
The table below shows the annual net assets of S&D Co. Ltd. from 2016 to 2025. Also explore S&D Co. Ltd. (260970) net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩86.24 Billion ≈ $58.44 Million |
+26.72% |
| 2024-12-31 | ₩68.06 Billion ≈ $46.12 Million |
-23.20% |
| 2023-12-31 | ₩88.62 Billion ≈ $60.05 Million |
+13.46% |
| 2022-12-31 | ₩78.11 Billion ≈ $52.93 Million |
+13.28% |
| 2021-12-31 | ₩68.95 Billion ≈ $46.73 Million |
+103.95% |
| 2020-12-31 | ₩33.81 Billion ≈ $22.91 Million |
+26.03% |
| 2019-12-31 | ₩26.82 Billion ≈ $18.18 Million |
+26.85% |
| 2018-12-31 | ₩21.15 Billion ≈ $14.33 Million |
+17.47% |
| 2017-12-31 | ₩18.00 Billion ≈ $12.20 Million |
+21.51% |
| 2016-12-31 | ₩14.81 Billion ≈ $10.04 Million |
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Equity Component Analysis
This analysis shows how different components contribute to S&D 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 365.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩55.64 Billion | 64.52% |
| Other Components | ₩30.60 Billion | 35.48% |
| Total Equity | ₩86.24 Billion | 100.00% |
S&D Co. Ltd. Competitors by Market Cap
The table below lists competitors of S&D Co. Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
John Hancock Investors Closed Fund
NYSE:JHI
|
$108.61 Million |
|
An Phat Plastic and Green Environment JSC
VN:AAA
|
$108.61 Million |
|
Dhampur Sugar Mills Limited
NSE:DHAMPURSUG
|
$108.64 Million |
|
Fury Gold Mines Ltd
TO:FURY
|
$108.65 Million |
|
Softstar Entertainment
TWO:6111
|
$108.60 Million |
|
ADDvise Group B
ST:ADDV-B
|
$108.58 Million |
|
Kolon Life Science Inc
KQ:102940
|
$108.55 Million |
|
Elementos Ltd
AU:ELT
|
$108.55 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in S&D Co. Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 68,055,114,690 to 86,239,562,630, a change of 18,184,447,940 (26.7%).
- Net income of 20,607,893,260 contributed positively to equity growth.
- Dividend payments of 2,314,203,200 reduced retained earnings.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩20.61 Billion | +23.9% |
| Dividends Paid | ₩2.31 Billion | -2.68% |
| Other Changes | ₩-109.24 Million | -0.13% |
| Total Change | ₩- | 26.72% |
Book Value vs Market Value Analysis
This analysis compares S&D 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: 1.86x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 11.35x to 1.86x 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 | ₩4878.94 | ₩55400.00 | x |
| 2017-12-31 | ₩5928.24 | ₩55400.00 | x |
| 2018-12-31 | ₩69642.11 | ₩55400.00 | x |
| 2019-12-31 | ₩8834.32 | ₩55400.00 | x |
| 2020-12-31 | ₩11134.10 | ₩55400.00 | x |
| 2021-12-31 | ₩16985.77 | ₩55400.00 | x |
| 2022-12-31 | ₩19240.92 | ₩55400.00 | x |
| 2023-12-31 | ₩21830.05 | ₩55400.00 | x |
| 2024-12-31 | ₩23526.06 | ₩55400.00 | x |
| 2025-12-31 | ₩29812.27 | ₩55400.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently S&D 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): 23.90%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 13.65%
- • Asset Turnover: 1.39x
- • Equity Multiplier: 1.26x
- Recent ROE (23.90%) is above the historical average (16.91%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 8.71% | 5.94% | 0.89x | 1.65x | ₩-191.37 Million |
| 2017 | 18.36% | 9.08% | 1.26x | 1.60x | ₩1.51 Billion |
| 2018 | 15.69% | 8.84% | 1.30x | 1.36x | ₩1.20 Billion |
| 2019 | 18.48% | 10.71% | 1.21x | 1.42x | ₩2.28 Billion |
| 2020 | 21.77% | 13.02% | 1.25x | 1.34x | ₩3.98 Billion |
| 2021 | 11.16% | 12.53% | 0.74x | 1.21x | ₩798.20 Million |
| 2022 | 12.61% | 13.43% | 0.79x | 1.20x | ₩2.04 Billion |
| 2023 | 13.40% | 13.45% | 0.83x | 1.20x | ₩3.01 Billion |
| 2024 | 25.03% | 14.66% | 1.25x | 1.37x | ₩10.23 Billion |
| 2025 | 23.90% | 13.65% | 1.39x | 1.26x | ₩11.98 Billion |
Industry Comparison
This section compares S&D Co. Ltd.'s net assets metrics with peer companies in the Chemicals industry.
Industry Context
- Industry: Chemicals
- Average net assets among peers: $1,421,837,486,698
- Average return on equity (ROE) among peers: 9.49%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| S&D Co. Ltd. (260970) | ₩94.01 Billion | 8.71% | 0.39x | $108.60 Million |
| Rifa Ind (000760) | $172.89 Billion | 5.54% | 0.32x | $24.16 Million |
| Kumyang (001570) | $57.60 Billion | 32.42% | 2.40x | $428.33 Million |
| Sh E & Chemical Co. Ltd. (002360) | $60.76 Billion | 3.02% | 0.70x | $12.59 Million |
| KCC Corporation (002380) | $5.87 Trillion | 3.13% | 0.48x | $2.33 Billion |
| Miwon Commerci (002840) | $341.85 Billion | 21.13% | 0.22x | $413.51 Million |
| Taekwang Ind (003240) | $4.21 Trillion | 8.12% | 0.17x | $511.04 Million |
| Lotte Fine Chemical Co Ltd (004000) | $1.09 Trillion | 6.74% | 0.29x | $768.10 Million |
| Dongjin Semichem Co. Ltd (005290) | $356.35 Billion | 16.42% | 1.36x | $1.44 Billion |
| Isu Chemical Co Ltd (005950) | $238.94 Billion | 0.00% | 1.18x | $187.21 Million |
| Korea Petro Chemical Ind (006650) | $1.82 Trillion | -1.59% | 0.20x | $413.10 Million |
About S&D Co. Ltd.
S&D Co., Ltd develops good ingredients and medicare materials in South Korea. The company offers health functional food materials, including Lindera glauca extracts, rice bran extracts, MPG-6/MPGT, RCS, xanthorrhizol, and other materials. It also provides general functional food materials comprising seasoning base/raw materials, miscellaneous, and organic materials. The company was founded in 199… Read more