TipRanks
Asia Paper Manufacturing Co., Ltd. (KR:002310)
:002310
South Korea Market
002310
Asia Paper Manufacturing Co., Ltd.
RESEARCH TOOLSreports

Asia Paper Manufacturing Co., Ltd. (002310) Ratios

― Followers

Asia Paper Manufacturing Co., Ltd. Ratios

KR:002310's free cash flow for Q2 2026 was ₩0.18. For the 2026 fiscal year, KR:002310's free cash flow was decreased by ₩ and operating cash flow was ₩0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 2.25 2.35 2.59 2.64 2.53
Quick Ratio
 1.77 1.82 2.02 2.11 2.03
Cash Ratio
 0.39 0.45 0.59 0.66 0.51
Solvency Ratio
 0.40 0.42 0.39 0.66 0.62
Operating Cash Flow Ratio
 0.49 0.51 0.55 0.87 0.67
Short-Term Operating Cash Flow Coverage
 1.06 1.14 1.26 2.02 1.67
Net Current Asset Value
₩ 161.21B₩ 167.73B₩ 199.50B₩ 205.18B₩ 211.17B
Leverage Ratios
Debt-to-Assets Ratio
 0.07 0.07 0.07 0.07 0.09
Debt-to-Equity Ratio
 0.09 0.09 0.09 0.09 0.11
Debt-to-Capital Ratio
 0.08 0.08 0.08 0.08 0.10
Long-Term Debt-to-Capital Ratio
 <0.01 <0.01 <0.01 <0.01 0.02
Financial Leverage Ratio
 1.23 1.22 1.23 1.23 1.29
Debt Service Coverage Ratio
 0.88 0.92 1.11 1.93 1.99
Interest Coverage Ratio
 9.35 9.45 8.78 26.00 38.26
Debt to Market Cap
 0.25 0.22 0.23 0.19 0.25
Interest Debt Per Share
 2.13K 1.93K 1.85K 1.80K 2.09K
Net Debt to EBITDA
 0.19 0.05 -0.19 -0.17 0.01
Profitability Margins
Gross Profit Margin
15.88%16.32%15.55%20.83%20.77%
EBIT Margin
3.28%3.18%4.37%11.48%12.15%
EBITDA Margin
9.19%9.00%9.92%16.90%16.85%
Operating Profit Margin
3.02%3.18%2.98%9.64%10.69%
Pretax Profit Margin
4.60%4.82%4.03%11.11%11.87%
Net Profit Margin
3.11%3.47%2.69%8.92%9.22%
Continuous Operations Profit Margin
3.11%3.47%2.69%8.92%9.22%
Net Income Per EBT
67.55%71.98%66.71%80.34%77.68%
EBT Per EBIT
152.10%151.49%135.10%115.16%111.03%
Return on Assets (ROA)
2.60%2.87%2.33%7.73%9.12%
Return on Equity (ROE)
3.21%3.51%2.86%9.54%11.74%
Return on Capital Employed (ROCE)
2.98%3.08%3.03%9.79%12.72%
Return on Invested Capital (ROIC)
1.86%2.05%1.88%7.31%9.12%
Return on Tangible Assets
2.61%2.89%2.35%7.78%9.18%
Earnings Yield
9.12%9.54%8.04%22.45%27.81%
Efficiency Ratios
Receivables Turnover
 6.35 6.77 7.01 6.45 6.64
Payables Turnover
 21.91 22.67 24.22 19.88 19.83
Inventory Turnover
 9.62 8.93 8.84 8.86 9.21
Fixed Asset Turnover
 1.32 1.30 1.44 1.45 1.79
Asset Turnover
 0.84 0.83 0.87 0.87 0.99
Working Capital Turnover Ratio
 4.46 3.85 3.64 3.51 4.47
Cash Conversion Cycle
 78.75 78.69 78.25 79.37 76.22
Days of Sales Outstanding
 57.48 53.90 52.05 56.55 55.00
Days of Inventory Outstanding
 37.93 40.89 41.28 41.17 39.63
Days of Payables Outstanding
 16.66 16.10 15.07 18.36 18.41
Operating Cycle
 95.41 94.79 93.32 97.73 94.63
Cash Flow Ratios
Operating Cash Flow Per Share
 2.07K 1.97K 2.04K 3.04K 2.61K
Free Cash Flow Per Share
 -25.22 -231.15 924.18 661.72 1.65K
CapEx Per Share
 2.10K 2.20K 1.11K 2.38K 960.23
Free Cash Flow to Operating Cash Flow
 -0.01 -0.12 0.45 0.22 0.63
Dividend Paid and CapEx Coverage Ratio
 0.97 0.87 1.35 1.13 2.29
Capital Expenditure Coverage Ratio
 0.99 0.90 1.83 1.28 2.72
Operating Cash Flow Coverage Ratio
 1.01 1.06 1.15 1.76 1.29
Operating Cash Flow to Sales Ratio
 0.09 0.09 0.09 0.15 0.11
Free Cash Flow Yield
-0.32%-2.90%12.66%8.00%21.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 11.03 10.49 12.44 4.45 3.60
Price-to-Sales (P/S) Ratio
 0.34 0.36 0.33 0.40 0.33
Price-to-Book (P/B) Ratio
 0.35 0.37 0.36 0.42 0.42
Price-to-Free Cash Flow (P/FCF) Ratio
 -313.72 -34.48 7.90 12.50 4.59
Price-to-Operating Cash Flow Ratio
 3.81 4.04 3.58 2.72 2.90
Price-to-Earnings Growth (PEG) Ratio
 0.42 0.35 -0.18 -0.37 0.96
Price-to-Fair Value
 0.35 0.37 0.36 0.42 0.42
Enterprise Value Multiple
 3.91 4.10 3.18 2.18 1.98
Enterprise Value
 313.68B 315.11B 281.41B 334.90B 341.40B
EV to EBITDA
 3.91 4.10 3.18 2.18 1.98
EV to Sales
 0.36 0.37 0.32 0.37 0.33
EV to Free Cash Flow
 -329.52 -34.92 7.46 11.59 4.62
EV to Operating Cash Flow
 4.01 4.09 3.39 2.52 2.92
Tangible Book Value Per Share
 22.30K 21.50K 20.32K 19.31K 17.81K
Shareholders’ Equity Per Share
 22.47K 21.66K 20.48K 19.47K 17.96K
Tax and Other Ratios
Effective Tax Rate
 0.32 0.28 0.33 0.20 0.22
Revenue Per Share
 23.16K 21.90K 21.83K 20.81K 22.85K
Net Income Per Share
 719.62 759.99 586.62 1.86K 2.11K
Tax Burden
 0.68 0.72 0.67 0.80 0.78
Interest Burden
 1.40 1.51 0.92 0.97 0.98
Research & Development to Revenue
 <0.01 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.07 0.07 0.07 0.06 0.06
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 2.87 2.60 3.47 1.64 1.24
Currency in KRW