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SP SAMHWA CO. LTD. (KR:000390)
:000390
South Korea Market
000390
SP SAMHWA CO. LTD.
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SP SAMHWA CO. LTD. (000390) Ratios

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SP SAMHWA CO. LTD. Ratios

KR:000390's free cash flow for Q2 2026 was ₩0.24. For the 2026 fiscal year, KR:000390's free cash flow was decreased by ₩ and operating cash flow was ₩0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.26 1.50 1.19 1.39 1.28
Quick Ratio
 0.89 1.06 0.80 0.94 0.83
Cash Ratio
 0.29 0.34 0.21 0.20 0.14
Solvency Ratio
 0.09 0.09 0.11 0.12 0.08
Operating Cash Flow Ratio
 0.12 0.11 0.12 0.20 0.14
Short-Term Operating Cash Flow Coverage
 0.24 0.21 0.21 0.44 0.29
Net Current Asset Value
₩ 42.98B₩ 33.31B₩ 19.70B₩ 16.60B₩ 484.87M
Leverage Ratios
Debt-to-Assets Ratio
 0.25 0.25 0.25 0.25 0.27
Debt-to-Equity Ratio
 0.49 0.46 0.48 0.48 0.53
Debt-to-Capital Ratio
 0.33 0.31 0.32 0.32 0.35
Long-Term Debt-to-Capital Ratio
 0.04 0.13 0.02 0.13 0.13
Financial Leverage Ratio
 1.99 1.82 1.89 1.92 1.97
Debt Service Coverage Ratio
 0.21 0.20 0.26 0.39 0.24
Interest Coverage Ratio
 3.22 1.50 2.56 3.27 3.12
Debt to Market Cap
 0.86 0.73 1.05 0.93 1.19
Interest Debt Per Share
 6.57K 5.97K 6.90K 6.62K 7.00K
Net Debt to EBITDA
 2.19 3.29 2.22 2.36 3.74
Profitability Margins
Gross Profit Margin
22.48%21.68%19.72%20.97%18.59%
EBIT Margin
3.47%1.56%4.61%4.28%2.63%
EBITDA Margin
6.16%4.23%7.22%7.04%5.24%
Operating Profit Margin
3.29%1.56%3.02%4.09%3.07%
Pretax Profit Margin
3.06%1.92%3.44%3.03%1.65%
Net Profit Margin
2.16%1.24%2.46%2.56%0.87%
Continuous Operations Profit Margin
2.23%1.26%2.46%2.55%0.85%
Net Income Per EBT
70.51%64.79%71.55%84.46%52.49%
EBT Per EBIT
92.95%122.89%113.87%74.09%53.75%
Return on Assets (ROA)
1.95%1.24%2.50%2.74%0.95%
Return on Equity (ROE)
4.01%2.26%4.73%5.24%1.88%
Return on Capital Employed (ROCE)
5.34%2.34%5.27%6.86%5.48%
Return on Invested Capital (ROIC)
2.78%1.22%2.69%4.58%2.15%
Return on Tangible Assets
1.98%1.25%2.53%2.77%0.97%
Earnings Yield
6.88%3.64%10.65%10.33%4.24%
Efficiency Ratios
Receivables Turnover
 3.50 4.23 4.39 4.21 4.34
Payables Turnover
 4.17 6.52 6.28 5.89 6.29
Inventory Turnover
 4.21 5.23 4.93 5.11 5.21
Fixed Asset Turnover
 2.45 2.41 2.40 2.59 2.55
Asset Turnover
 0.91 0.99 1.01 1.07 1.10
Working Capital Turnover Ratio
 6.92 7.98 9.37 8.60 8.73
Cash Conversion Cycle
 103.70 100.17 99.16 96.21 96.12
Days of Sales Outstanding
 104.43 86.33 83.22 86.76 84.04
Days of Inventory Outstanding
 86.72 69.83 74.10 71.38 70.10
Days of Payables Outstanding
 87.45 55.99 58.16 61.93 58.01
Operating Cycle
 191.15 156.16 157.32 158.14 154.14
Cash Flow Ratios
Operating Cash Flow Per Share
 1.36K 815.62 1.28K 1.85K 1.37K
Free Cash Flow Per Share
 834.84 176.47 723.36 1.43K 504.09
CapEx Per Share
 522.56 639.15 553.06 418.96 861.83
Free Cash Flow to Operating Cash Flow
 0.62 0.22 0.57 0.77 0.37
Dividend Paid and CapEx Coverage Ratio
 1.56 0.85 1.34 2.76 1.42
Capital Expenditure Coverage Ratio
 2.60 1.28 2.31 4.41 1.58
Operating Cash Flow Coverage Ratio
 0.21 0.14 0.19 0.29 0.20
Operating Cash Flow to Sales Ratio
 0.06 0.04 0.05 0.07 0.05
Free Cash Flow Yield
11.53%2.27%11.78%21.54%9.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 14.36 25.19 9.39 9.68 23.59
Price-to-Sales (P/S) Ratio
 0.31 0.34 0.23 0.25 0.20
Price-to-Book (P/B) Ratio
 0.56 0.62 0.44 0.51 0.44
Price-to-Free Cash Flow (P/FCF) Ratio
 8.65 43.97 8.49 4.64 11.11
Price-to-Operating Cash Flow Ratio
 5.32 9.51 4.81 3.59 4.10
Price-to-Earnings Growth (PEG) Ratio
 0.38 -0.48 -2.07 0.05 -0.07
Enterprise Value Multiple
 7.27 11.37 5.43 5.88 7.64
Enterprise Value
 281.75B 296.82B 246.06B 261.21B 258.71B
EV to EBITDA
 7.28 11.37 5.43 5.88 7.64
EV to Sales
 0.45 0.48 0.39 0.41 0.40
EV to Free Cash Flow
 12.41 61.83 14.39 7.75 21.75
EV to Operating Cash Flow
 7.63 13.38 8.15 5.99 8.03
Tangible Book Value Per Share
 12.57K 12.21K 13.58K 12.81K 12.40K
Shareholders’ Equity Per Share
 12.83K 12.50K 13.83K 13.07K 12.65K
Tax and Other Ratios
Effective Tax Rate
 0.27 0.34 0.28 0.16 0.48
Revenue Per Share
 23.09K 22.68K 26.58K 26.76K 27.38K
Net Income Per Share
 498.12 282.15 654.17 685.00 237.43
Tax Burden
 0.71 0.65 0.72 0.84 0.52
Interest Burden
 0.88 1.23 0.75 0.71 0.63
Research & Development to Revenue
 <0.01 <0.01 <0.01 0.00 0.02
SG&A to Revenue
 0.11 0.08 0.08 0.08 0.15
Stock-Based Compensation to Revenue
 <0.01 0.00 0.00 0.00 0.00
Income Quality
 2.68 2.89 1.95 2.70 5.86
Currency in KRW