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SAMYOUNG CO. LTD. (KR:003720)
:003720
South Korea Market
003720
SAMYOUNG CO. LTD.
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SAMYOUNG CO. LTD. (003720) Ratios

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SAMYOUNG CO. LTD. Ratios

KR:003720's free cash flow for Q2 2026 was ₩0.22. For the 2026 fiscal year, KR:003720's free cash flow was decreased by ₩ and operating cash flow was ₩0.13. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.20 1.07 0.86 0.78 0.79
Quick Ratio
 0.93 0.79 0.60 0.57 0.51
Cash Ratio
 0.41 0.31 0.17 0.19 0.17
Solvency Ratio
 0.23 0.17 0.23 0.39 0.09
Operating Cash Flow Ratio
 0.38 0.24 0.17 0.28 0.17
Short-Term Operating Cash Flow Coverage
 0.56 0.37 0.27 0.44 0.26
Net Current Asset Value
₩ -17.71B₩ -29.13B₩ -8.92B₩ -17.17B₩ -28.74B
Leverage Ratios
Debt-to-Assets Ratio
 0.41 0.43 0.28 0.33 0.40
Debt-to-Equity Ratio
 0.94 0.99 0.53 0.66 1.04
Debt-to-Capital Ratio
 0.48 0.50 0.35 0.40 0.51
Long-Term Debt-to-Capital Ratio
 0.26 0.28 0.00 0.05 0.11
Financial Leverage Ratio
 2.27 2.32 1.85 1.98 2.62
Debt Service Coverage Ratio
 0.50 0.41 0.39 0.54 0.20
Interest Coverage Ratio
 10.01 9.42 17.28 10.09 3.01
Debt to Market Cap
 0.42 0.42 0.31 0.29 0.65
Interest Debt Per Share
 2.81K 2.63K 1.18K 1.36K 1.60K
Net Debt to EBITDA
 1.84 2.94 1.85 1.61 4.42
Profitability Margins
Gross Profit Margin
20.93%19.07%17.37%14.83%11.92%
EBIT Margin
12.35%9.78%7.25%10.91%2.76%
EBITDA Margin
16.03%13.61%11.98%16.35%6.44%
Operating Profit Margin
12.35%9.78%7.22%5.34%1.33%
Pretax Profit Margin
12.75%9.58%6.84%10.38%0.94%
Net Profit Margin
10.72%8.60%6.40%15.20%0.74%
Continuous Operations Profit Margin
11.97%9.82%6.62%11.43%2.13%
Net Income Per EBT
84.09%89.76%93.58%146.41%78.56%
EBT Per EBIT
103.29%97.87%94.66%194.37%70.47%
Return on Assets (ROA)
9.42%6.64%5.93%14.10%0.80%
Return on Equity (ROE)
23.29%15.41%10.99%27.95%2.10%
Return on Capital Employed (ROCE)
17.58%12.24%12.26%9.20%2.96%
Return on Invested Capital (ROIC)
11.65%8.65%7.82%5.88%1.36%
Return on Tangible Assets
9.74%6.89%5.93%14.11%0.80%
Earnings Yield
9.64%6.49%6.58%12.60%1.35%
Efficiency Ratios
Receivables Turnover
 4.85 4.74 4.97 6.17 6.40
Payables Turnover
 7.31 7.20 8.65 7.81 10.03
Inventory Turnover
 6.66 5.83 6.65 7.93 6.74
Fixed Asset Turnover
 1.90 1.48 1.62 1.55 1.91
Asset Turnover
 0.88 0.77 0.93 0.93 1.09
Working Capital Turnover Ratio
 14.53 -81.50 -11.40 -8.82 -14.67
Cash Conversion Cycle
 80.16 89.01 86.20 58.45 74.86
Days of Sales Outstanding
 75.30 77.07 73.47 59.18 57.06
Days of Inventory Outstanding
 54.80 62.63 54.93 46.01 54.19
Days of Payables Outstanding
 49.94 50.69 42.20 46.73 36.39
Operating Cycle
 130.10 139.70 128.40 105.19 111.25
Cash Flow Ratios
Operating Cash Flow Per Share
 949.09 563.21 313.90 513.63 340.16
Free Cash Flow Per Share
 883.40 455.77 137.79 136.77 -276.45
CapEx Per Share
 65.70 107.45 176.10 376.86 616.60
Free Cash Flow to Operating Cash Flow
 0.93 0.81 0.44 0.27 -0.81
Dividend Paid and CapEx Coverage Ratio
 9.92 4.42 1.60 1.29 0.55
Capital Expenditure Coverage Ratio
 14.45 5.24 1.78 1.36 0.55
Operating Cash Flow Coverage Ratio
 0.35 0.22 0.27 0.38 0.22
Operating Cash Flow to Sales Ratio
 0.16 0.12 0.08 0.14 0.08
Free Cash Flow Yield
13.66%7.40%3.72%3.04%-11.69%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 10.38 15.40 15.21 7.94 73.96
Price-to-Sales (P/S) Ratio
 1.11 1.32 0.97 1.21 0.54
Price-to-Book (P/B) Ratio
 2.22 2.37 1.67 2.22 1.55
Price-to-Free Cash Flow (P/FCF) Ratio
 7.32 13.52 26.85 32.90 -8.55
Price-to-Operating Cash Flow Ratio
 6.81 10.94 11.79 8.76 6.95
Price-to-Earnings Growth (PEG) Ratio
 0.05 0.24 -0.27 <0.01 -1.08
Price-to-Fair Value
 2.22 2.37 1.67 2.22 1.55
Enterprise Value Multiple
 8.79 12.67 9.97 8.99 12.86
Enterprise Value
 268.91B 264.19B 150.50B 180.13B 122.47B
EV to EBITDA
 8.79 12.67 9.97 8.99 12.86
EV to Sales
 1.41 1.72 1.19 1.47 0.83
EV to Free Cash Flow
 9.25 17.61 32.96 40.08 -13.03
EV to Operating Cash Flow
 8.61 14.25 14.47 10.67 10.59
Tangible Book Value Per Share
 2.82K 2.46K 2.24K 2.04K 1.53K
Shareholders’ Equity Per Share
 2.91K 2.60K 2.21K 2.03K 1.53K
Tax and Other Ratios
Effective Tax Rate
 0.06 -0.03 0.03 -0.10 0.21
Revenue Per Share
 5.80K 4.65K 3.80K 3.73K 4.35K
Net Income Per Share
 622.52 399.97 243.33 567.00 31.98
Tax Burden
 0.84 0.90 0.94 1.46 0.79
Interest Burden
 1.03 0.98 0.94 0.95 0.34
Research & Development to Revenue
 0.01 0.02 0.02 0.02 0.02
SG&A to Revenue
 0.07 0.05 0.05 0.05 0.06
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.51 1.41 1.25 1.23 10.64
Currency in KRW