TOPMATERIAL LTD
TOP MATERIAL Co., Ltd manufactures and sells primary cells and batteries, and accumulators in South Korea. It offers cathode materials; and primer coatings and electrodes, as well as range of engineering services and equipment to design and set up a manufacturing line for cylindrical cells or pouch cells or AL prismatic cells for pilot scale or giga scale. The company was founded in 2012 and is h… Read more
TOPMATERIAL LTD (360070) - Total Assets
Latest total assets as of September 2025: ₩204.05 Billion KRW
Based on the latest financial reports, TOPMATERIAL LTD (360070) holds total assets worth ₩204.05 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.
TOPMATERIAL LTD - Total Assets Trend (2021–2024)
This chart illustrates how TOPMATERIAL LTD’s total assets have evolved over time, based on quarterly financial data. Explore and compare other companies by total assets.
TOPMATERIAL LTD - Asset Composition Analysis
Current Asset Composition (September 2024)
TOPMATERIAL LTD's total assets of ₩204.05 Billion consist of 69.1% current assets and 30.9% non-current assets.
| Asset Category | Amount (KRW) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | ₩0.00 | 5.5% |
| Accounts Receivable | ₩85.42 Billion | 41.2% |
| Inventory | ₩662.93 Million | 0.3% |
| Property, Plant & Equipment | ₩0.00 | 0.0% |
| Intangible Assets | ₩491.47 Million | 0.2% |
| Goodwill | ₩0.00 | 0.0% |
Asset Composition Trend (2021–2024)
This chart illustrates how TOPMATERIAL 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: TOPMATERIAL LTD's current assets represent 69.1% of total assets in 2024, an increase from 61.8% in 2021.
- Cash Position: Cash and equivalents constituted 5.5% of total assets in 2024, up from 0.0% in 2021.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 0.0% of total assets, unchanged from 0.0% in 2021.
- Asset Diversification: The largest asset category is accounts receivable at 41.2% of total assets.
TOPMATERIAL LTD Competitors by Total Assets
Key competitors of TOPMATERIAL LTD based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
iQ International AG
F:IQL
|
Germany | €35.73 Million |
|
Metaterra Corp.
PINK:MTRC
|
USA | $54.63K |
|
Daewonkangup
KO:000430
|
Korea | ₩1.39 Trillion |
|
Wanxiang Qianchao Co Ltd
SHE:000559
|
China | CN¥24.64 Billion |
|
Weifu High-Technology Group Co Ltd
SHE:000581
|
China | CN¥29.08 Billion |
|
Gui Zhou Tyre Co Ltd
SHE:000589
|
China | CN¥18.30 Billion |
|
Qingdao Doublestar Co Ltd
SHE:000599
|
China | CN¥9.23 Billion |
|
Hengli Industrial Development Group Co Ltd
SHE:000622
|
China | CN¥481.53 Million |
TOPMATERIAL 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
Moderate asset utilization - TOPMATERIAL LTD generates 0.51x its asset value in annual revenue.
Return on Assets (ROA)
Measures how efficiently a company uses its assets to generate profits
Negative ROA - TOPMATERIAL LTD is currently not profitable relative to its asset base.
TOPMATERIAL 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 | 2.94 | 4.82 | 6.15 |
| Quick Ratio | 2.90 | 4.78 | 6.14 |
| Cash Ratio | 0.00 | 0.14 | 0.42 |
| Working Capital | ₩70.16 Billion | ₩ 133.83 Billion | ₩ 147.48 Billion |
TOPMATERIAL LTD - Advanced Valuation Insights
This section examines the relationship between TOPMATERIAL 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 | 1.09 |
| Latest Market Cap to Assets Ratio | 0.00 |
| Asset Growth Rate (YoY) | 2.1% |
| Total Assets | ₩207.45 Billion |
| Market Capitalization | $42.52 Million USD |
Valuation Analysis
Below Book Valuation: The market values TOPMATERIAL LTD's assets below their book value (0.00 x), which may indicate investor concerns about asset quality or future growth.
Positive Asset Growth: TOPMATERIAL LTD's assets grew by 2.1% over the past year, showing continued investment in the company's operational capacity.
Annual Total Assets for TOPMATERIAL LTD (2021–2024)
The table below shows the annual total assets of TOPMATERIAL LTD from 2021 to 2024.
| Year | Total Assets | Change |
|---|---|---|
| 2024-09-30 | ₩207.45 Billion | +2.07% |
| 2023-09-30 | ₩203.25 Billion | +67.42% |
| 2022-09-30 | ₩121.40 Billion | +280.06% |
| 2021-09-30 | ₩31.94 Billion | -- |