Advanced Process Systems Corporation
Advanced Process Systems Corporation develops and sells semiconductors and display manufacturing equipment primarily in South Korea, China, and Vietnam. It offers semiconductor, such as rapid thermal process, sputter system, descum system, laser dicing, laser de-bonder, wafer dicing, and laser and laser ablation. The company also provides displays excimer laser annealing, laser lift-off, glass en… Read more
Advanced Process Systems Corporation (265520) - Net Assets
Latest net assets as of September 2025: ₩341.01 Billion KRW
Based on the latest financial reports, Advanced Process Systems Corporation (265520) has net assets worth ₩341.01 Billion KRW as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩564.72 Billion) and total liabilities (₩223.71 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 | ₩341.01 Billion |
| % of Total Assets | 60.39% |
| Annual Growth Rate | 20.83% |
| 5-Year Change | 143.58% |
| 10-Year Change | N/A |
| Growth Volatility | 12.96 |
Advanced Process Systems Corporation - Net Assets Trend (2017–2024)
This chart illustrates how Advanced Process Systems Corporation's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Advanced Process Systems Corporation (2017–2024)
The table below shows the annual net assets of Advanced Process Systems Corporation from 2017 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩336.53 Billion | +4.71% |
| 2023-12-31 | ₩321.38 Billion | +18.94% |
| 2022-12-31 | ₩270.20 Billion | +41.06% |
| 2021-12-31 | ₩191.54 Billion | +38.64% |
| 2020-12-31 | ₩138.16 Billion | +21.06% |
| 2019-12-31 | ₩114.12 Billion | +7.24% |
| 2018-12-31 | ₩106.42 Billion | +18.91% |
| 2017-12-31 | ₩89.49 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Advanced Process Systems Corporation'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 1480.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩301.72 Billion | 89.66% |
| Common Stock | ₩7.64 Billion | 2.27% |
| Other Components | ₩27.17 Billion | 8.07% |
| Total Equity | ₩336.53 Billion | 100.00% |
Advanced Process Systems Corporation Competitors by Market Cap
The table below lists competitors of Advanced Process Systems Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
WEYCO GRP INC. DL 1
F:WY1
|
$168.06 Million |
|
Joyvio Agriculture Development Co Ltd
SHE:300268
|
$168.07 Million |
|
Friedrich Vorwerk Group SE
PINK:FDVWF
|
$168.08 Million |
|
Cogobuy Group
F:7C3
|
$168.09 Million |
|
Sunny Friend Environmental Technology Co Ltd
TW:8341
|
$168.01 Million |
|
Savior Lifetec
TWO:4167
|
$167.97 Million |
|
Arcturus Therapeutics Holdings Inc
NASDAQ:ARCT
|
$167.95 Million |
|
PT Bangun Kosambi Sukses Tbk
JK:CBDK
|
$167.95 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Advanced Process Systems Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 321,376,369,650 to 336,527,332,580, a change of 15,150,962,930 (4.7%).
- Net income of 51,784,131,500 contributed positively to equity growth.
- Dividend payments of 7,057,541,150 reduced retained earnings.
- Other factors decreased equity by 29,575,627,420.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩51.78 Billion | +15.39% |
| Dividends Paid | ₩7.06 Billion | -2.1% |
| Other Changes | ₩-29.58 Billion | -8.79% |
| Total Change | ₩- | 4.71% |
Book Value vs Market Value Analysis
This analysis compares Advanced Process Systems Corporation'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: 1.00x
- 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 3.49x to 1.00x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | ₩6438.45 | ₩22450.00 | x |
| 2018-12-31 | ₩7547.43 | ₩22450.00 | x |
| 2019-12-31 | ₩7942.00 | ₩22450.00 | x |
| 2020-12-31 | ₩9614.75 | ₩22450.00 | x |
| 2021-12-31 | ₩12713.45 | ₩22450.00 | x |
| 2022-12-31 | ₩17979.56 | ₩22450.00 | x |
| 2023-12-31 | ₩21396.38 | ₩22450.00 | x |
| 2024-12-31 | ₩22405.08 | ₩22450.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Advanced Process Systems Corporation 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): 15.39%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.02%
- • Asset Turnover: 0.86x
- • Equity Multiplier: 1.78x
- Recent ROE (15.39%) is below the historical average (20.72%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 21.33% | 1.98% | 2.06x | 5.23x | ₩10.14 Billion |
| 2018 | 23.71% | 3.53% | 1.70x | 3.96x | ₩14.59 Billion |
| 2019 | 8.28% | 2.05% | 1.10x | 3.69x | ₩-1.96 Billion |
| 2020 | 18.06% | 4.22% | 1.59x | 2.69x | ₩11.14 Billion |
| 2021 | 29.85% | 10.81% | 1.23x | 2.24x | ₩38.01 Billion |
| 2022 | 30.44% | 16.90% | 0.89x | 2.03x | ₩55.22 Billion |
| 2023 | 18.68% | 11.25% | 0.93x | 1.78x | ₩27.90 Billion |
| 2024 | 15.39% | 10.02% | 0.86x | 1.78x | ₩18.13 Billion |
Industry Comparison
This section compares Advanced Process Systems Corporation's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.
Industry Context
- Industry: Semiconductor Equipment & Materials
- Average net assets among peers: $128,266,771,899
- Average return on equity (ROE) among peers: -0.02%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Advanced Process Systems Corporation (265520) | ₩341.01 Billion | 21.33% | 0.66x | $168.04 Million |
| D I Corp (003160) | $167.74 Billion | 0.65% | 0.91x | $431.82 Million |
| Samick Thk (004380) | $79.31 Billion | 5.11% | 0.99x | $42.11 Million |
| PSMC CO. Ltd (024850) | $22.26 Billion | -14.70% | 0.84x | $196.26 Million |
| Mirae Corporation (025560) | $38.02 Billion | 0.00% | 1.53x | $27.97 Million |
| MK Electron Co. Ltd (033160) | $352.21 Billion | 7.86% | 4.63x | $116.29 Million |
| Signetics Corporation (033170) | $147.33 Billion | -4.23% | 0.36x | $27.88 Million |
| Nepes Corporation (033640) | $120.68 Billion | 0.00% | 0.99x | $198.76 Million |
| EO Technics Co. Ltd (039030) | $163.17 Billion | 20.30% | 0.48x | $2.23 Billion |
| Hanmi Semicon (042700) | $127.29 Billion | 5.51% | 0.44x | $8.58 Billion |
| Gigalane Co Ltd (049080) | $64.66 Billion | -20.68% | 1.35x | $19.35 Million |