Eugene Special Purpose Acquisitions 4 Company (321260) - Net Assets
Based on the latest financial reports, Eugene Special Purpose Acquisitions 4 Company (321260) has net assets worth ₩40.80 Billion KRW (≈ $27.65 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩45.40 Billion ≈ $30.77 Million USD) and total liabilities (₩4.60 Billion ≈ $3.11 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 Eugene Special Purpose Acquisitions 4 Co (321260) asset resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₩40.80 Billion |
| % of Total Assets | 89.88% |
| Annual Growth Rate | 42.97% |
| 5-Year Change | 495.82% |
| 10-Year Change | N/A |
| Growth Volatility | 114.94 |
Eugene Special Purpose Acquisitions 4 Company - Net Assets Trend (2019–2024)
This chart illustrates how Eugene Special Purpose Acquisitions 4 Company's net assets have evolved over time, based on quarterly financial data. Also explore Eugene Special Purpose Acquisitions 4 Co asset portfolio for the complete picture of this company's asset base.
Annual Net Assets for Eugene Special Purpose Acquisitions 4 Company (2019–2024)
The table below shows the annual net assets of Eugene Special Purpose Acquisitions 4 Company from 2019 to 2024. For live valuation and market cap data, see market value of Eugene Special Purpose Acquisitions 4 Co.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₩40.53 Billion ≈ $27.46 Million |
+9.86% |
| 2023-12-31 | ₩36.89 Billion ≈ $25.00 Million |
+12.98% |
| 2022-12-31 | ₩32.65 Billion ≈ $22.13 Million |
+20.66% |
| 2021-12-31 | ₩27.06 Billion ≈ $18.34 Million |
+297.84% |
| 2020-12-31 | ₩6.80 Billion ≈ $4.61 Million |
+0.33% |
| 2019-12-31 | ₩6.78 Billion ≈ $4.59 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Eugene Special Purpose Acquisitions 4 Company'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 128130.8% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₩26.49 Billion | 65.37% |
| Common Stock | ₩2.82 Billion | 6.96% |
| Other Components | ₩11.21 Billion | 27.67% |
| Total Equity | ₩40.53 Billion | 100.00% |
Eugene Special Purpose Acquisitions 4 Company Competitors by Market Cap
The table below lists competitors of Eugene Special Purpose Acquisitions 4 Company ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
JLEN Environmental Assets Group Ltd
LSE:JLEN
|
$5.88 Million |
|
Ocean Glass Public Company Limited
BK:OGC
|
$5.88 Million |
|
Hilton Food Group Plc
LSE:HFG
|
$5.89 Million |
|
HB Global Ltd
KLSE:5187
|
$5.89 Million |
|
Mint Incorporation Limited Class A Ordinary Shares
NASDAQ:MIMI
|
$5.87 Million |
|
Algorhythm Holdings, Inc.
NASDAQ:RIME
|
$5.87 Million |
|
RealTech AG
XETRA:RTC
|
$5.87 Million |
|
TROY MINERALS INC.
F:VJ3
|
$5.87 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Eugene Special Purpose Acquisitions 4 Company's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 36,888,606,970 to 40,525,546,120, a change of 3,636,939,150 (9.9%).
- Net income of 5,601,382,310 contributed positively to equity growth.
- Dividend payments of 563,841,680 reduced retained earnings.
- Share repurchases of 1,448,965,790 reduced equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₩5.60 Billion | +13.82% |
| Dividends Paid | ₩563.84 Million | -1.39% |
| Share Repurchases | ₩1.45 Billion | -3.58% |
| Other Changes | ₩48.36 Million | +0.12% |
| Total Change | ₩- | 9.86% |
Book Value vs Market Value Analysis
This analysis compares Eugene Special Purpose Acquisitions 4 Company'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: 1.69x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 1.28x to 1.69x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | ₩1942.45 | ₩2485.00 | x |
| 2020-12-31 | ₩1948.91 | ₩2485.00 | x |
| 2021-12-31 | ₩1004.74 | ₩2485.00 | x |
| 2022-12-31 | ₩1158.16 | ₩2485.00 | x |
| 2023-12-31 | ₩1308.48 | ₩2485.00 | x |
| 2024-12-31 | ₩1473.41 | ₩2485.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Eugene Special Purpose Acquisitions 4 Company 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): 13.82%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 15.55%
- • Asset Turnover: 0.78x
- • Equity Multiplier: 1.14x
- Recent ROE (13.82%) is above the historical average (6.07%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 0.30% | 0.00% | 0.00x | 1.17x | ₩-657.26 Million |
| 2020 | 0.33% | 0.08% | 3.63x | 1.17x | ₩-657.64 Million |
| 2021 | -1.32% | -1.03% | 1.08x | 1.19x | ₩-3.06 Billion |
| 2022 | 13.96% | 11.93% | 1.04x | 1.12x | ₩1.29 Billion |
| 2023 | 9.35% | 10.33% | 0.76x | 1.19x | ₩-240.91 Million |
| 2024 | 13.82% | 15.55% | 0.78x | 1.14x | ₩1.55 Billion |
Industry Comparison
This section compares Eugene Special Purpose Acquisitions 4 Company's net assets metrics with peer companies in the Semiconductors & Semiconductor Equipment industry.
Industry Context
- Industry: Semiconductors & Semiconductor Equipment
- Average net assets among peers: $155,102,758,089
- Average return on equity (ROE) among peers: 7.06%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Eugene Special Purpose Acquisitions 4 Company (321260) | ₩40.80 Billion | 0.30% | 0.11x | $5.88 Million |
| PSK HOLDINGS Inc (031980) | $197.51 Billion | 29.97% | 0.21x | $459.89 Million |
| Fidelix Co. Ltd (032580) | $34.90 Billion | 13.90% | 0.69x | $22.13 Million |
| Cloud Air Co.Ltd (036170) | $63.80 Billion | 0.95% | 0.08x | $148.12 Million |
| UNISEM Co. Ltd (036200) | $228.30 Billion | 6.80% | 0.15x | $225.30 Million |
| JUSUNG ENGINEERING Co. Ltd (036930) | $514.75 Billion | 6.61% | 0.56x | $4.12 Billion |
| Lumens Co. Ltd (038060) | $221.56 Billion | -2.75% | 0.53x | $37.16 Million |
| iA Inc (038880) | $24.15 Billion | 0.00% | 1.77x | $149.31 Million |
| meerecompany Incorporated (049950) | $98.85 Billion | 28.50% | 0.67x | $79.45 Million |
| I&C Technology Co. Ltd (052860) | $56.05 Billion | -26.42% | 0.28x | $66.41 Million |
| KMH Hitech Co. Ltd (052900) | $111.17 Billion | 13.01% | 0.69x | $37.41 Million |
About Eugene Special Purpose Acquisitions 4 Company
Eugene Special Purpose Acquisitions 4 Company does not have significant operations. It focuses on merging with other companies. The company was founded in 2019 and is headquartered in Seoul, South Korea.