VIVIEN CORPORATION (002070) Ratios

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VIVIEN CORPORATION Ratios

KR:002070's free cash flow for Q2 2026 was ₩0.49. For the 2026 fiscal year, KR:002070's free cash flow was decreased by ₩ and operating cash flow was ₩-0.01. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	0.89	0.83	1.18	0.87	0.92
Quick Ratio	0.36	0.35	0.80	0.40	0.47
Cash Ratio	0.02	0.05	0.20	0.07	0.06
Solvency Ratio	-0.15	-0.09	0.02	-0.04	-0.04
Operating Cash Flow Ratio	-0.09	0.08	>-0.01	0.01	-0.02
Short-Term Operating Cash Flow Coverage	-0.15	0.10	>-0.01	0.02	-0.02
Net Current Asset Value	₩ -33.41B	₩ -27.82B	₩ 15.28B	₩ -16.35B	₩ -13.59B
Leverage Ratios
Debt-to-Assets Ratio	0.41	0.44	0.33	0.41	0.39
Debt-to-Equity Ratio	1.06	1.09	0.98	0.89	0.81
Debt-to-Capital Ratio	0.52	0.52	0.49	0.47	0.45
Long-Term Debt-to-Capital Ratio	0.14	0.00	0.00	0.00	0.00
Financial Leverage Ratio	2.61	2.45	2.96	2.17	2.09
Debt Service Coverage Ratio	-0.09	>-0.01	0.08	0.03	0.07
Interest Coverage Ratio	-1.48	-0.69	0.26	0.81	1.35
Debt to Market Cap	7.80	2.93	2.96	1.92	1.95
Interest Debt Per Share	20.98K	31.87K	92.35K	85.30K	83.44K
Net Debt to EBITDA	-12.66	-516.05	19.85	49.93	-117.67
Profitability Margins
Gross Profit Margin	49.30%	52.69%	55.01%	54.99%	55.65%
EBIT Margin	-5.21%	-1.91%	-0.36%	-0.80%	-1.79%
EBITDA Margin	-3.48%	-0.07%	1.28%	0.66%	-0.29%
Operating Profit Margin	-5.50%	-1.91%	0.71%	2.24%	2.68%
Pretax Profit Margin	-6.83%	-1.89%	-3.07%	-3.96%	-6.57%
Net Profit Margin	-11.96%	-6.91%	-0.44%	-3.58%	-3.65%
Continuous Operations Profit Margin	-7.10%	-2.14%	-1.62%	-3.64%	-3.65%
Net Income Per EBT	175.21%	366.58%	14.43%	90.41%	55.61%
EBT Per EBIT	124.09%	98.93%	-430.32%	-177.18%	-245.08%
Return on Assets (ROA)	-10.77%	-7.58%	-0.41%	-4.07%	-3.87%
Return on Equity (ROE)	-28.55%	-18.58%	-1.20%	-8.84%	-8.08%
Return on Capital Employed (ROCE)	-10.47%	-4.61%	1.31%	5.28%	5.58%
Return on Invested Capital (ROIC)	-6.18%	-2.39%	0.43%	2.67%	1.80%
Return on Tangible Assets	-10.79%	-7.60%	-0.41%	-4.09%	-3.88%
Earnings Yield	-135.11%	-54.07%	-3.99%	-20.32%	-21.16%
Efficiency Ratios
Receivables Turnover	6.04	9.51	3.94	14.65	12.59
Payables Turnover	4.97	19.56	4.06	19.52	15.51
Inventory Turnover	1.64	1.99	2.16	2.08	2.13
Fixed Asset Turnover	5.81	6.24	5.46	5.60	5.27
Asset Turnover	0.90	1.10	0.91	1.14	1.06
Working Capital Turnover Ratio	-11.20	89.32	42.41	-21.35	7.91
Cash Conversion Cycle	209.05	203.34	171.80	181.39	176.47
Days of Sales Outstanding	60.40	38.39	92.73	24.91	29.00
Days of Inventory Outstanding	222.17	183.61	169.07	175.18	171.01
Days of Payables Outstanding	73.51	18.66	90.01	18.70	23.53
Operating Cycle	282.57	222.00	261.80	200.09	200.00
Cash Flow Ratios
Operating Cash Flow Per Share	-2.27K	2.87K	-2.64	1.30K	-1.60K
Free Cash Flow Per Share	-2.72K	2.10K	-1.81K	30.51	-2.45K
CapEx Per Share	449.35	769.66	1.81K	1.27K	852.10
Free Cash Flow to Operating Cash Flow	1.20	0.73	684.64	0.02	1.53
Dividend Paid and CapEx Coverage Ratio	-5.05	3.73	>-0.01	1.02	-1.87
Capital Expenditure Coverage Ratio	-5.05	3.73	>-0.01	1.02	-1.87
Operating Cash Flow Coverage Ratio	-0.12	0.10	>-0.01	0.02	-0.02
Operating Cash Flow to Sales Ratio	-0.05	0.04	>-0.01	<0.01	>-0.01
Free Cash Flow Yield	-114.35%	22.24%	-6.85%	0.08%	-6.58%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-0.49	-1.59	-25.09	-4.92	-4.73
Price-to-Sales (P/S) Ratio	0.06	0.13	0.11	0.18	0.17
Price-to-Book (P/B) Ratio	0.21	0.34	0.30	0.43	0.38
Price-to-Free Cash Flow (P/FCF) Ratio	-0.87	4.50	-14.59	1.27K	-15.20
Price-to-Operating Cash Flow Ratio	-1.67	3.29	-9.99K	29.71	-23.32
Price-to-Earnings Growth (PEG) Ratio	<0.01	>-0.01	0.29	428.71	-0.03
Price-to-Fair Value	0.21	0.34	0.30	0.43	0.38
Enterprise Value Multiple	-14.26	-690.70	28.55	76.80	-177.71
Enterprise Value	101.29B	112.11B	85.72B	109.50B	108.91B
EV to EBITDA	-14.26	-690.70	28.55	76.80	-177.71
EV to Sales	0.50	0.51	0.36	0.50	0.51
EV to Free Cash Flow	-7.80	17.79	-47.88	3.63K	-44.99
EV to Operating Cash Flow	-9.35	13.01	-32.78K	84.91	-69.02
Tangible Book Value Per Share	18.12K	27.33K	119.75K	88.58K	97.05K
Shareholders’ Equity Per Share	18.21K	27.48K	88.01K	89.07K	97.36K
Tax and Other Ratios
Effective Tax Rate	-0.04	-0.13	0.47	0.08	0.44
Revenue Per Share	42.76K	73.87K	237.80K	219.68K	215.39K
Net Income Per Share	-5.11K	-5.11K	-1.06K	-7.87K	-7.87K
Tax Burden	1.75	3.67	0.14	0.90	0.56
Interest Burden	1.31	0.99	8.44	4.95	3.68
Research & Development to Revenue	<0.01	0.00	<0.01	0.00	0.00
SG&A to Revenue	0.52	0.46	0.42	0.43	0.44
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.74	-1.15	<0.01	-0.17	0.20

Currency in KRW