Advanced Process Systems Corporation (265520) - Net Assets
Based on the latest financial reports, Advanced Process Systems Corporation (265520) has net assets worth ₩373.49 Billion KRW (≈ $253.11 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 (₩687.27 Billion ≈ $465.75 Million USD) and total liabilities (₩313.78 Billion ≈ $212.65 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 how strategically is Advanced Process Systems Corporation's equity deployed to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩373.49 Billion |
| % of Total Assets | 54.34% |
| Annual Growth Rate | 19.31% |
| 5-Year Change | 91.9% |
| 10-Year Change | N/A |
| Growth Volatility | 12.78 |
Advanced Process Systems Corporation - Net Assets Trend (2017–2025)
This chart illustrates how Advanced Process Systems Corporation's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see market cap of Advanced Process Systems Corporation.
Annual Net Assets for Advanced Process Systems Corporation (2017–2025)
The table below shows the annual net assets of Advanced Process Systems Corporation from 2017 to 2025. Also explore 265520 net assets growth trend to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | ₩367.56 Billion ≈ $249.09 Million |
+9.22% |
| 2024-12-31 | ₩336.53 Billion ≈ $228.06 Million |
+4.71% |
| 2023-12-31 | ₩321.38 Billion ≈ $217.79 Million |
+18.94% |
| 2022-12-31 | ₩270.20 Billion ≈ $183.11 Million |
+41.06% |
| 2021-12-31 | ₩191.54 Billion ≈ $129.81 Million |
+38.64% |
| 2020-12-31 | ₩138.16 Billion ≈ $93.63 Million |
+21.06% |
| 2019-12-31 | ₩114.12 Billion ≈ $77.34 Million |
+7.24% |
| 2018-12-31 | ₩106.42 Billion ≈ $72.12 Million |
+18.91% |
| 2017-12-31 | ₩89.49 Billion ≈ $60.65 Million |
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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 1556.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩316.10 Billion | 86.00% |
| Other Components | ₩51.46 Billion | 14.00% |
| Total Equity | ₩367.56 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 |
|---|---|
|
Alta Equipment Group Inc
NYSE:ALTG
|
$189.36 Million |
|
Woojin
KO:105840
|
$189.36 Million |
|
Hillgrove Resources Ltd
AU:HGO
|
$189.49 Million |
|
ZHOU HEI YA HLDG -000001
F:ZHY
|
$189.55 Million |
|
Bank Yudha Bhakti Tbk
JK:BBYB
|
$189.31 Million |
|
Prosafe SE
OL:PRS
|
$189.20 Million |
|
Dafeng TV Ltd
TW:6184
|
$189.18 Million |
|
Lindsay Australia Ltd
AU:LAU
|
$189.18 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 2024 to 2025, total equity changed from 336,527,332,580 to 367,562,254,100, a change of 31,034,921,520 (9.2%).
- Net income of 23,784,739,380 contributed positively to equity growth.
- Dividend payments of 4,955,295,000 reduced retained earnings.
- Share repurchases of 3,996,702,820 reduced equity.
- Other factors increased equity by 16,202,179,960.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩23.78 Billion | +6.47% |
| Dividends Paid | ₩4.96 Billion | -1.35% |
| Share Repurchases | ₩4.00 Billion | -1.09% |
| Other Changes | ₩16.20 Billion | +4.41% |
| Total Change | ₩- | 9.22% |
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: 0.75x
- 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.
- The price-to-book ratio has decreased from 2.89x to 0.75x 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 | ₩18580.00 | x |
| 2018-12-31 | ₩7547.43 | ₩18580.00 | x |
| 2019-12-31 | ₩7942.00 | ₩18580.00 | x |
| 2020-12-31 | ₩9614.75 | ₩18580.00 | x |
| 2021-12-31 | ₩12713.45 | ₩18580.00 | x |
| 2022-12-31 | ₩17979.56 | ₩18580.00 | x |
| 2023-12-31 | ₩21396.38 | ₩18580.00 | x |
| 2024-12-31 | ₩22405.08 | ₩18580.00 | x |
| 2025-12-31 | ₩24920.26 | ₩18580.00 | 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): 6.47%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.17%
- • Asset Turnover: 0.68x
- • Equity Multiplier: 1.85x
- Recent ROE (6.47%) is below the historical average (19.13%), 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 |
| 2025 | 6.47% | 5.17% | 0.68x | 1.85x | ₩-12.97 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: $221,565,439,698
- Average return on equity (ROE) among peers: 5.34%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Advanced Process Systems Corporation (265520) | ₩373.49 Billion | 21.33% | 0.84x | $189.32 Million |
| D I Corp (003160) | $117.06 Billion | 2.57% | 0.53x | $583.29 Million |
| Samick Thk (004380) | $74.68 Billion | 0.00% | 1.86x | $105.91 Million |
| PSMC CO. Ltd (024850) | $42.19 Billion | 0.00% | 0.66x | $1.57 Billion |
| Mirae Corporation (025560) | $48.25 Billion | 4.40% | 0.45x | $109.43 Million |
| KC Co. Ltd (029460) | $857.55 Billion | 5.42% | 0.22x | $299.85 Million |
| MK Electron Co. Ltd (033160) | $397.27 Billion | 8.39% | 4.50x | $194.64 Million |
| Signetics Corporation (033170) | $167.65 Billion | 0.96% | 0.39x | $118.52 Million |
| Nepes Corporation (033640) | $165.07 Billion | 7.90% | 1.04x | $384.42 Million |
| EO Technics Co. Ltd (039030) | $178.96 Billion | 9.90% | 0.44x | $3.91 Billion |
| STI Co. Ltd (039440) | $166.98 Billion | 13.90% | 0.59x | $191.05 Million |
About 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