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Boryung Corporation (KR:003850)
:003850
South Korea Market
003850
Boryung Corporation
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Boryung Corporation (003850) Ratios

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Boryung Corporation Ratios

KR:003850's free cash flow for Q2 2026 was ₩0.35. For the 2026 fiscal year, KR:003850's free cash flow was decreased by ₩ and operating cash flow was ₩0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.71 2.65 2.64 1.88 1.22
Quick Ratio
 0.95 1.79 1.68 0.93 0.63
Cash Ratio
 0.15 0.89 0.78 0.08 0.06
Solvency Ratio
 0.26 0.19 0.30 0.23 0.21
Operating Cash Flow Ratio
 0.45 0.52 0.34 0.21 0.10
Short-Term Operating Cash Flow Coverage
 1.07 2.00 1.98 0.83 0.25
Net Current Asset Value
₩ -57.79B₩ 107.94B₩ 251.99B₩ 11.40B₩ -37.59B
Leverage Ratios
Debt-to-Assets Ratio
 0.25 0.23 0.14 0.22 0.23
Debt-to-Equity Ratio
 0.43 0.39 0.21 0.37 0.40
Debt-to-Capital Ratio
 0.30 0.28 0.18 0.27 0.29
Long-Term Debt-to-Capital Ratio
 0.21 0.22 0.14 0.22 0.15
Financial Leverage Ratio
 1.71 1.67 1.48 1.67 1.73
Debt Service Coverage Ratio
 0.72 1.32 2.44 1.56 0.75
Interest Coverage Ratio
 5.49 5.62 7.83 7.15 9.24
Debt to Market Cap
 0.53 0.41 0.23 0.26 0.35
Interest Debt Per Share
 4.69K 4.07K 2.60K 3.25K 3.25K
Net Debt to EBITDA
 2.47 0.94 -0.16 1.70 1.82
Profitability Margins
Gross Profit Margin
34.45%34.65%35.72%41.11%40.39%
EBIT Margin
8.49%6.40%7.07%7.66%9.09%
EBITDA Margin
12.94%10.67%11.29%12.82%13.90%
Operating Profit Margin
6.86%6.40%6.93%7.94%7.44%
Pretax Profit Margin
13.93%6.87%6.19%6.55%7.74%
Net Profit Margin
11.37%6.32%6.85%4.68%5.51%
Continuous Operations Profit Margin
11.37%6.32%6.85%4.68%5.51%
Net Income Per EBT
81.64%92.06%110.60%71.40%71.16%
EBT Per EBIT
203.07%107.35%89.34%82.48%104.01%
Return on Assets (ROA)
7.88%4.55%5.98%4.39%4.69%
Return on Equity (ROE)
14.05%7.61%8.88%7.33%8.12%
Return on Capital Employed (ROCE)
6.10%5.62%7.62%9.56%9.21%
Return on Invested Capital (ROIC)
4.46%4.87%7.29%6.36%5.53%
Return on Tangible Assets
10.83%5.07%6.90%5.41%5.91%
Earnings Yield
16.48%8.50%9.91%5.18%7.10%
Efficiency Ratios
Receivables Turnover
 6.00 5.76 5.43 5.41 5.28
Payables Turnover
 6.58 6.75 6.06 7.29 5.02
Inventory Turnover
 2.70 3.03 2.85 2.67 2.75
Fixed Asset Turnover
 4.74 4.63 4.95 4.06 3.48
Asset Turnover
 0.69 0.72 0.87 0.94 0.85
Working Capital Turnover Ratio
 3.23 2.50 3.58 7.24 4.44
Cash Conversion Cycle
 140.86 129.72 134.93 154.28 128.90
Days of Sales Outstanding
 60.88 63.35 67.18 67.47 69.06
Days of Inventory Outstanding
 135.43 120.46 128.02 136.86 132.56
Days of Payables Outstanding
 55.46 54.08 60.27 50.06 72.73
Operating Cycle
 196.31 183.81 195.20 204.33 201.62
Cash Flow Ratios
Operating Cash Flow Per Share
 1.75K 1.59K 1.18K 641.06 422.19
Free Cash Flow Per Share
 1.45K 1.33K 886.09 286.58 -1.44K
CapEx Per Share
 295.98 255.34 293.56 354.48 1.87K
Free Cash Flow to Operating Cash Flow
 0.83 0.84 0.75 0.45 -3.42
Dividend Paid and CapEx Coverage Ratio
 3.86 4.46 3.00 1.41 0.21
Capital Expenditure Coverage Ratio
 5.91 6.21 4.02 1.81 0.23
Operating Cash Flow Coverage Ratio
 0.39 0.40 0.48 0.21 0.13
Operating Cash Flow to Sales Ratio
 0.14 0.13 0.08 0.05 0.04
Free Cash Flow Yield
17.32%14.77%8.61%2.43%-16.12%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 5.86 11.76 10.09 19.30 14.09
Price-to-Sales (P/S) Ratio
 0.67 0.74 0.69 0.90 0.78
Price-to-Book (P/B) Ratio
 0.81 0.89 0.90 1.41 1.14
Price-to-Free Cash Flow (P/FCF) Ratio
 5.70 6.77 11.61 41.11 -6.20
Price-to-Operating Cash Flow Ratio
 4.81 5.68 8.72 18.38 21.22
Price-to-Earnings Growth (PEG) Ratio
 0.02 -0.47 0.15 -4.81 -1.84
Enterprise Value Multiple
 7.66 7.91 5.96 8.74 7.40
Enterprise Value
 1.06T 858.77B 684.12B 963.66B 782.47B
EV to EBITDA
 7.72 7.91 5.96 8.74 7.40
EV to Sales
 1.00 0.84 0.67 1.12 1.03
EV to Free Cash Flow
 8.49 7.69 11.31 51.05 -8.22
EV to Operating Cash Flow
 7.05 6.45 8.49 22.82 28.13
Tangible Book Value Per Share
 5.57K 8.36K 9.22K 5.71K 5.05K
Shareholders’ Equity Per Share
 10.43K 10.07K 11.49K 8.33K 7.83K
Tax and Other Ratios
Effective Tax Rate
 0.18 0.08 -0.11 0.29 0.29
Revenue Per Share
 12.36K 12.12K 14.89K 13.05K 11.54K
Net Income Per Share
 1.41K 765.99 1.02K 610.37 635.91
Tax Burden
 0.82 0.92 1.11 0.71 0.71
Interest Burden
 1.64 1.07 0.87 0.85 0.85
Research & Development to Revenue
 0.04 0.06 0.05 0.06 0.05
SG&A to Revenue
 0.12 0.10 0.10 0.11 0.12
Stock-Based Compensation to Revenue
 <0.01 >-0.01 <0.01 <0.01 <0.01
Income Quality
 1.25 2.07 1.16 1.05 0.66
Currency in KRW