J.ESTINA Co.Ltd
J.ESTINA Co.,Ltd. produces and sells jewelry and handbags in South Korea. It provides fashion jewelry and handbag under the J.ESTINA brand; and watches under the ROMANSON. The company was formerly known as Romanson Co., Ltd. and changed its name to J.ESTINA Co.,Ltd. in May 2016. J.ESTINA Co.,Ltd. was founded in 1988 and is based in Seoul, South Korea.
J.ESTINA Co.Ltd (026040) - Total Assets
Latest total assets as of September 2025: ₩54.40 Billion KRW
Based on the latest financial reports, J.ESTINA Co.Ltd (026040) holds total assets worth ₩54.40 Billion KRW as of September 2025.
Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments.
J.ESTINA Co.Ltd - Total Assets Trend (2011–2024)
This chart illustrates how J.ESTINA Co.Ltd’s total assets have evolved over time, based on quarterly financial data. Explore and compare other companies by total assets.
J.ESTINA Co.Ltd - Asset Composition Analysis
Current Asset Composition (December 2024)
J.ESTINA Co.Ltd's total assets of ₩54.40 Billion consist of 57.3% current assets and 42.7% non-current assets.
| Asset Category | Amount (KRW) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | ₩0.00 | 7.7% |
| Accounts Receivable | ₩5.82 Billion | 11.5% |
| Inventory | ₩14.44 Billion | 28.5% |
| Property, Plant & Equipment | ₩0.00 | 0.0% |
| Intangible Assets | ₩1.16 Billion | 2.3% |
| Goodwill | ₩0.00 | 0.0% |
Asset Composition Trend (2011–2024)
This chart illustrates how J.ESTINA Co.Ltd's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution.
Key Asset Composition Facts
- Current vs. Non-Current Assets: J.ESTINA Co.Ltd's current assets represent 57.3% of total assets in 2024, an increase from 0.0% in 2011.
- Cash Position: Cash and equivalents constituted 7.7% of total assets in 2024, down from 10.8% in 2011.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 2.0% of total assets, unchanged from 2.0% in 2011.
- Asset Diversification: The largest asset category is inventory at 28.5% of total assets.
J.ESTINA Co.Ltd Competitors by Total Assets
Key competitors of J.ESTINA Co.Ltd based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
Innovative Medical Management Co Ltd
SHE:002173
|
China | CN¥2.18 Billion |
|
Guangdong CHJ Industry Co Ltd
SHE:002345
|
China | CN¥6.34 Billion |
|
Zhejiang Ming Jewelry Co Ltd
SHE:002574
|
China | CN¥7.03 Billion |
|
Beijing Kingee Culture Development Co Ltd
SHE:002721
|
China | CN¥2.60 Billion |
|
Shenyang Cuihua Gold and Silver Jewelry Co Ltd
SHE:002731
|
China | CN¥6.26 Billion |
|
Chow Tai Seng Jewellery Co Ltd
SHE:002867
|
China | CN¥8.19 Billion |
|
YX Precious Metals Bhd
KLSE:0250
|
Malaysia | RM163.99 Million |
|
Mokingran Jewellery Group Co., Ltd.
F:0HY
|
Germany | €5.12 Billion |
J.ESTINA Co.Ltd - Asset Efficiency Metrics
Asset efficiency metrics measure how effectively a company uses its assets to generate revenue and profits. These indicators help investors evaluate management's ability to deploy capital efficiently.
Asset Turnover Ratio
Measures how efficiently a company uses its assets to generate sales
Strong asset utilization - J.ESTINA Co.Ltd generates 1.47x its asset value in annual revenue.
Return on Assets (ROA)
Measures how efficiently a company uses its assets to generate profits
Negative ROA - J.ESTINA Co.Ltd is currently not profitable relative to its asset base.
J.ESTINA Co.Ltd - Liquidity and Working Capital Analysis
Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.
Key Liquidity Metrics
| Metric | Current | 1 Year Ago | 5 Years Ago |
|---|---|---|---|
| Current Ratio | 4.10 | 3.60 | 0.85 |
| Quick Ratio | 2.12 | 1.72 | 0.47 |
| Cash Ratio | 0.00 | 0.22 | 0.00 |
| Working Capital | ₩26.29 Billion | ₩ 22.07 Billion | ₩ -5.41 Billion |
J.ESTINA Co.Ltd - Advanced Valuation Insights
This section examines the relationship between J.ESTINA Co.Ltd's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.
Key Valuation Metrics
| Current Price-to-Book Ratio | 1.14 |
| Latest Market Cap to Assets Ratio | 0.00 |
| Asset Growth Rate (YoY) | -7.2% |
| Total Assets | ₩50.66 Billion |
| Market Capitalization | $18.19 Million USD |
Valuation Analysis
Below Book Valuation: The market values J.ESTINA Co.Ltd's assets below their book value (0.00 x), which may indicate investor concerns about asset quality or future growth.
Significant Asset Reduction: J.ESTINA Co.Ltd's assets decreased by 7.2% over the past year, potentially indicating divestiture, restructuring, or challenging business conditions.
Annual Total Assets for J.ESTINA Co.Ltd (2011–2024)
The table below shows the annual total assets of J.ESTINA Co.Ltd from 2011 to 2024.
| Year | Total Assets | Change |
|---|---|---|
| 2024-12-31 | ₩50.66 Billion | -7.18% |
| 2023-12-31 | ₩54.58 Billion | -7.78% |
| 2022-12-31 | ₩59.19 Billion | -8.87% |
| 2021-12-31 | ₩64.95 Billion | -4.35% |
| 2020-12-31 | ₩67.91 Billion | -17.21% |
| 2019-12-31 | ₩82.02 Billion | -28.83% |
| 2018-12-31 | ₩115.24 Billion | +4.91% |
| 2017-12-31 | ₩109.85 Billion | -12.03% |
| 2016-12-31 | ₩124.88 Billion | -4.54% |
| 2015-12-31 | ₩130.82 Billion | +9.19% |
| 2014-12-31 | ₩119.80 Billion | +15.05% |
| 2013-12-31 | ₩104.13 Billion | +8.10% |
| 2012-12-31 | ₩96.33 Billion | +7.69% |
| 2011-12-31 | ₩89.44 Billion | -- |