RIFA Co., Ltd. (000760) Ratios

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RIFA Co., Ltd. Ratios

KR:000760's free cash flow for Q2 2026 was ₩0.26. For the 2026 fiscal year, KR:000760'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 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.25	1.28	1.25	1.49	1.73
Quick Ratio	0.95	0.97	0.94	1.13	1.33
Cash Ratio	0.37	0.35	0.27	0.36	0.41
Solvency Ratio	<0.01	>-0.01	0.01	-0.01	0.03
Operating Cash Flow Ratio	0.12	0.10	0.03	0.08	-0.18
Short-Term Operating Cash Flow Coverage	0.19	0.18	0.05	0.12	-0.25
Net Current Asset Value	₩ -19.11B	₩ -22.28B	₩ -20.34B	₩ -13.84B	₩ 13.45B
Leverage Ratios
Debt-to-Assets Ratio	0.09	0.09	0.09	0.07	0.07
Debt-to-Equity Ratio	0.18	0.18	0.18	0.15	0.13
Debt-to-Capital Ratio	0.15	0.15	0.15	0.13	0.11
Long-Term Debt-to-Capital Ratio	0.00	0.03	0.03	0.00	0.00
Financial Leverage Ratio	2.01	2.02	1.99	1.97	1.75
Debt Service Coverage Ratio	0.03	>-0.01	0.11	0.02	0.08
Interest Coverage Ratio	0.23	-0.14	0.59	-1.44	-0.22
Debt to Market Cap	0.70	0.60	0.83	0.47	0.46
Interest Debt Per Share	8.94K	8.94K	9.00K	7.56K	7.37K
Net Debt to EBITDA	5.34	9.78	7.73	23.86	7.95
Profitability Margins
Gross Profit Margin	21.75%	21.30%	23.14%	17.26%	17.26%
EBIT Margin	0.98%	-0.35%	1.11%	-1.93%	-0.33%
EBITDA Margin	4.15%	2.68%	3.85%	0.81%	1.84%
Operating Profit Margin	0.55%	-0.35%	1.56%	-3.84%	-0.27%
Pretax Profit Margin	-0.32%	-1.83%	-1.54%	-4.64%	-1.58%
Net Profit Margin	-2.53%	-3.88%	-1.27%	-4.42%	-0.46%
Continuous Operations Profit Margin	-3.12%	-4.62%	-0.50%	-4.46%	1.47%
Net Income Per EBT	794.72%	211.82%	82.75%	95.16%	29.10%
EBT Per EBIT	-57.74%	516.02%	-98.48%	120.76%	583.22%
Return on Assets (ROA)	-0.44%	-0.66%	-0.23%	-0.78%	-0.10%
Return on Equity (ROE)	-0.88%	-1.34%	-0.46%	-1.54%	-0.18%
Return on Capital Employed (ROCE)	0.11%	-0.07%	0.33%	-0.77%	-0.07%
Return on Invested Capital (ROIC)	0.10%	-0.06%	0.11%	-0.68%	-0.02%
Return on Tangible Assets	-0.44%	-0.67%	-0.23%	-0.79%	-0.10%
Earnings Yield	-3.47%	-4.50%	-2.19%	-4.92%	-0.63%
Efficiency Ratios
Receivables Turnover	4.82	4.51	4.23	4.66	4.28
Payables Turnover	42.91	35.28	53.35	40.62	46.77
Inventory Turnover	3.38	3.47	3.61	3.57	4.35
Fixed Asset Turnover	2.70	2.64	2.77	2.57	5.41
Asset Turnover	0.17	0.17	0.18	0.18	0.22
Working Capital Turnover Ratio	5.95	5.17	4.27	2.69	2.85
Cash Conversion Cycle	175.14	175.75	180.60	171.52	161.25
Days of Sales Outstanding	75.65	80.98	86.35	78.26	85.21
Days of Inventory Outstanding	107.99	105.11	101.09	102.25	83.84
Days of Payables Outstanding	8.51	10.35	6.84	8.99	7.80
Operating Cycle	183.64	186.09	187.44	180.51	169.05
Cash Flow Ratios
Operating Cash Flow Per Share	1.58K	1.27K	320.20	842.19	-1.78K
Free Cash Flow Per Share	1.58K	1.16K	263.30	569.97	-1.85K
CapEx Per Share	5.14	110.82	56.90	272.22	71.47
Free Cash Flow to Operating Cash Flow	1.00	0.91	0.82	0.68	1.04
Dividend Paid and CapEx Coverage Ratio	307.92	11.46	5.63	3.09	-24.89
Capital Expenditure Coverage Ratio	307.92	11.46	5.63	3.09	-24.89
Operating Cash Flow Coverage Ratio	0.19	0.15	0.04	0.12	-0.25
Operating Cash Flow to Sales Ratio	0.09	0.08	0.02	0.05	-0.08
Free Cash Flow Yield	12.94%	8.15%	2.57%	3.77%	-12.09%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-28.77	-22.20	-45.45	-20.33	-159.29
Price-to-Sales (P/S) Ratio	0.73	0.86	0.58	0.90	0.73
Price-to-Book (P/B) Ratio	0.25	0.30	0.21	0.31	0.28
Price-to-Free Cash Flow (P/FCF) Ratio	7.73	12.27	38.93	26.55	-8.27
Price-to-Operating Cash Flow Ratio	7.70	11.20	32.01	17.97	-8.60
Price-to-Earnings Growth (PEG) Ratio	0.35	-0.12	0.65	-0.03	1.58
Price-to-Fair Value	0.25	0.30	0.21	0.31	0.28
Enterprise Value Multiple	22.96	41.92	22.82	134.21	47.74
Enterprise Value	44.47B	51.94B	43.42B	51.52B	51.40B
EV to EBITDA	22.96	41.92	22.82	134.21	47.74
EV to Sales	0.95	1.12	0.88	1.09	0.88
EV to Free Cash Flow	10.07	16.01	58.90	32.29	-9.92
EV to Operating Cash Flow	10.03	14.61	48.43	21.85	-10.32
Tangible Book Value Per Share	73.44K	72.84K	73.48K	73.56K	83.02K
Shareholders’ Equity Per Share	48.26K	47.84K	48.50K	48.27K	54.79K
Tax and Other Ratios
Effective Tax Rate	-8.77	-1.52	0.64	0.04	0.71
Revenue Per Share	16.68K	16.52K	17.67K	16.85K	20.94K
Net Income Per Share	-422.91	-640.45	-224.70	-744.34	-96.05
Tax Burden	7.95	2.12	0.83	0.95	0.29
Interest Burden	-0.33	5.16	-1.39	2.40	4.73
Research & Development to Revenue	<0.01	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.12	0.09	0.09	0.08	0.07
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	-3.35	-1.98	-3.31	-1.12	18.52

Currency in KRW