Samsung Special Purpose Acquisition 2 Co. Ltd
NP Inc. engages in brand campaigns, sports events, national events, exhibitions, and conventions. It also produces brand experience content, as well as owns an XR (extended reality) studio. The company was founded in 2006 and is headquartered in Seoul, South Korea.
Samsung Special Purpose Acquisition 2 Co. Ltd (291230) - Net Assets
Latest net assets as of September 2025: ₩28.72 Billion KRW
Based on the latest financial reports, Samsung Special Purpose Acquisition 2 Co. Ltd (291230) has net assets worth ₩28.72 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 (₩47.87 Billion) and total liabilities (₩19.15 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 | ₩28.72 Billion |
| % of Total Assets | 59.99% |
| Annual Growth Rate | 13.62% |
| 5-Year Change | 111.65% |
| 10-Year Change | N/A |
| Growth Volatility | 44.71 |
Samsung Special Purpose Acquisition 2 Co. Ltd - Net Assets Trend (2018–2024)
This chart illustrates how Samsung Special Purpose Acquisition 2 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 Samsung Special Purpose Acquisition 2 Co. Ltd (2018–2024)
The table below shows the annual net assets of Samsung Special Purpose Acquisition 2 Co. Ltd from 2018 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩30.07 Billion | -10.34% |
| 2023-12-31 | ₩33.54 Billion | +10.92% |
| 2022-12-31 | ₩30.23 Billion | -2.69% |
| 2021-12-31 | ₩31.07 Billion | +118.69% |
| 2020-12-31 | ₩14.21 Billion | +0.51% |
| 2019-12-31 | ₩14.14 Billion | +1.18% |
| 2018-12-31 | ₩13.97 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Samsung Special Purpose Acquisition 2 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 8674.3% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₩4.41 Billion | 14.66% |
| Other Components | ₩28.87 Billion | 96.02% |
| Total Equity | ₩30.07 Billion | 100.00% |
Samsung Special Purpose Acquisition 2 Co. Ltd Competitors by Market Cap
The table below lists competitors of Samsung Special Purpose Acquisition 2 Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
International Conveyors Limited
NSE:INTLCONV
|
$13.46 Million |
|
Lanson BCC SA
PA:ALLAN
|
$13.47 Million |
|
MARYGOLD COMP. DL-001
F:TF8
|
$13.47 Million |
|
Triunfo Participações e Investimentos S.A
SA:TPIS3
|
$13.47 Million |
|
JR Invest SA
WAR:JRH
|
$13.46 Million |
|
Maven Wireless Sweden AB
ST:MAVEN
|
$13.46 Million |
|
Odessa Minerals Ltd
AU:ODE
|
$13.46 Million |
|
Pacific Booker Minerals Inc
PINK:PBMLF
|
$13.45 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Samsung Special Purpose Acquisition 2 Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 30,181,455,160 to 30,069,991,570, a change of -111,463,590 (-0.4%).
- Net loss of 175,210,800 reduced equity.
- Share repurchases of 443,734,080 reduced equity.
- New share issuances of 443,734,070 increased equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩-175.21 Million | -0.58% |
| Share Repurchases | ₩443.73 Million | -1.48% |
| Share Issuances | ₩443.73 Million | +1.48% |
| Other Changes | ₩63.75 Million | +0.21% |
| Total Change | ₩- | -0.37% |
Book Value vs Market Value Analysis
This analysis compares Samsung Special Purpose Acquisition 2 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: 0.94x
- 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 increased from 0.35x to 0.94x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-12-31 | ₩1850.55 | ₩644.00 | x |
| 2019-12-31 | ₩1872.34 | ₩644.00 | x |
| 2020-12-31 | ₩1881.80 | ₩644.00 | x |
| 2021-12-31 | ₩776.77 | ₩644.00 | x |
| 2022-12-31 | ₩731.88 | ₩644.00 | x |
| 2023-12-31 | ₩690.25 | ₩644.00 | x |
| 2024-12-31 | ₩681.92 | ₩644.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Samsung Special Purpose Acquisition 2 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): -0.58%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.59%
- • Asset Turnover: 0.57x
- • Equity Multiplier: 1.74x
- Recent ROE (-0.58%) is above the historical average (-6.18%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2018 | 0.27% | 0.00% | 0.00x | 1.06x | ₩-1.36 Billion |
| 2019 | 1.16% | 0.00% | 0.00x | 1.07x | ₩-1.25 Billion |
| 2020 | 0.50% | 0.32% | 1.49x | 1.07x | ₩-1.35 Billion |
| 2021 | -34.80% | -43.48% | 0.41x | 1.94x | ₩-13.92 Billion |
| 2022 | -1.97% | -1.50% | 0.73x | 1.81x | ₩-3.62 Billion |
| 2023 | -7.86% | -6.72% | 0.65x | 1.81x | ₩-5.39 Billion |
| 2024 | -0.58% | -0.59% | 0.57x | 1.74x | ₩-3.18 Billion |
Industry Comparison
This section compares Samsung Special Purpose Acquisition 2 Co. Ltd's net assets metrics with peer companies in the Advertising Agencies industry.
Industry Context
- Industry: Advertising Agencies
- Average net assets among peers: $169,150,389,563
- Average return on equity (ROE) among peers: 12.68%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Samsung Special Purpose Acquisition 2 Co. Ltd (291230) | ₩28.72 Billion | 0.27% | 0.67x | $13.46 Million |
| Oricom Inc (010470) | $82.87 Billion | 7.16% | 1.36x | $15.45 Million |
| Cheil Worldwide (030000) | $202.77 Billion | 16.75% | 1.71x | $972.25 Million |
| GIIR Inc (035000) | $105.30 Billion | 7.16% | 2.48x | $32.62 Million |
| Yg Plus Inc (037270) | $145.72 Billion | 15.05% | 0.53x | $152.26 Million |
| Nasmedia Co. Ltd (089600) | $141.52 Billion | 14.57% | 1.52x | $36.32 Million |
| Macromill Embrain Co. Ltd (169330) | $30.59 Billion | 12.29% | 0.38x | $7.38 Million |
| Innocean Worldwide Inc (214320) | $741.85 Billion | 10.36% | 1.35x | $334.61 Million |
| Incross Co. Ltd (216050) | $120.02 Billion | 8.11% | 1.36x | $35.33 Million |
| Echomarketing Co.Ltd (230360) | $86.71 Billion | 17.72% | 0.35x | $25.16 Million |
| PlayD Co. Ltd (237820) | $34.16 Billion | 17.68% | 1.63x | $39.51 Million |