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Namyang Dairy Products Co., Ltd (KR:003920)
:003920
South Korea Market
003920
Namyang Dairy Products Co., Ltd
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Namyang Dairy Products Co., Ltd (003920) Ratios

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Namyang Dairy Products Co., Ltd Ratios

KR:003920's free cash flow for Q2 2026 was ₩0.18. For the 2026 fiscal year, KR:003920'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 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 3.18 3.69 4.07 3.72 3.08
Quick Ratio
 1.35 1.91 2.24 1.89 1.87
Cash Ratio
 0.21 0.46 1.00 0.60 0.54
Solvency Ratio
 0.24 0.22 0.36 -0.28 -0.23
Operating Cash Flow Ratio
 -0.10 0.29 0.41 -0.38 -0.39
Short-Term Operating Cash Flow Coverage
 -1.39 26.85 34.77 -38.30 -1.55
Net Current Asset Value
₩ 165.46B₩ 192.82B₩ 255.83B₩ 264.65B₩ 291.80B
Leverage Ratios
Debt-to-Assets Ratio
 0.01 0.01 0.02 0.02 0.07
Debt-to-Equity Ratio
 0.02 0.01 0.02 0.03 0.08
Debt-to-Capital Ratio
 0.02 0.01 0.02 0.03 0.07
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.17 1.15 1.15 1.17 1.22
Debt Service Coverage Ratio
 -2.36 20.78 22.61 -20.79 -1.00
Interest Coverage Ratio
 9.17 10.13 -19.53 -145.83 -147.19
Debt to Market Cap
 0.02 <0.01 <0.01 0.02 0.92
Interest Debt Per Share
 1.98K 1.72K 1.35K 20.59K 71.30K
Net Debt to EBITDA
 0.40 -0.95 -2.55 1.32 0.35
Profitability Margins
Gross Profit Margin
18.96%20.40%20.56%18.21%15.56%
EBIT Margin
0.57%0.57%-0.43%-6.86%-10.02%
EBITDA Margin
-1.83%3.31%3.05%-3.30%-5.85%
Operating Profit Margin
0.63%0.57%-1.03%-7.26%-9.00%
Pretax Profit Margin
1.41%0.65%-0.49%-6.91%-10.08%
Net Profit Margin
1.35%0.78%0.03%-6.73%-8.13%
Continuous Operations Profit Margin
1.35%0.78%0.03%-6.73%-8.13%
Net Income Per EBT
95.75%118.82%-5.39%97.41%80.69%
EBT Per EBIT
224.95%115.62%47.26%95.21%112.00%
Return on Assets (ROA)
1.19%0.65%0.03%-8.61%-8.69%
Return on Equity (ROE)
1.50%0.75%0.04%-10.06%-10.63%
Return on Capital Employed (ROCE)
0.61%0.52%-1.54%-10.67%-11.51%
Return on Invested Capital (ROIC)
0.58%0.51%0.08%-9.97%-8.78%
Return on Tangible Assets
1.19%0.65%0.03%-8.67%-8.80%
Earnings Yield
3.98%1.77%0.05%-122.63%-193.80%
Efficiency Ratios
Receivables Turnover
 8.42 9.51 9.37 9.45 8.14
Payables Turnover
 14.58 15.47 18.91 14.45 16.08
Inventory Turnover
 4.16 4.46 4.83 4.39 4.54
Fixed Asset Turnover
 1.32 1.26 3.29 3.11 2.81
Asset Turnover
 0.88 0.83 1.32 1.28 1.07
Working Capital Turnover Ratio
 4.09 3.58 3.54 3.42 2.79
Cash Conversion Cycle
 106.10 96.66 95.24 96.52 102.45
Days of Sales Outstanding
 43.33 38.40 38.94 38.62 44.82
Days of Inventory Outstanding
 87.81 81.85 75.60 83.17 80.32
Days of Payables Outstanding
 25.03 23.59 19.31 25.27 22.69
Operating Cycle
 131.13 120.25 114.55 121.79 125.14
Cash Flow Ratios
Operating Cash Flow Per Share
 -1.26K 3.36K 4.01K -43.54K -68.10K
Free Cash Flow Per Share
 -2.18K 2.67K 3.69K -52.68K -76.82K
CapEx Per Share
 917.40 688.31 326.52 9.14K 8.72K
Free Cash Flow to Operating Cash Flow
 1.73 0.79 0.92 1.21 1.13
Dividend Paid and CapEx Coverage Ratio
 -0.53 4.23 9.35 -4.31 -7.00
Capital Expenditure Coverage Ratio
 -1.38 4.88 12.29 -4.76 -7.81
Operating Cash Flow Coverage Ratio
 -0.67 2.03 3.11 -2.17 -0.96
Operating Cash Flow to Sales Ratio
 -0.01 0.03 0.04 -0.04 -0.06
Free Cash Flow Yield
-5.01%5.33%6.28%-84.69%-160.62%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 25.85 56.39 2.04K -0.82 -0.52
Price-to-Sales (P/S) Ratio
 0.35 0.44 0.53 0.05 0.04
Price-to-Book (P/B) Ratio
 0.35 0.42 0.81 0.08 0.05
Price-to-Free Cash Flow (P/FCF) Ratio
 -19.96 18.78 15.93 -1.18 -0.62
Price-to-Operating Cash Flow Ratio
 -33.40 14.93 14.63 -1.43 -0.70
Price-to-Earnings Growth (PEG) Ratio
 -0.70 0.02 -20.35 0.05 -0.02
Price-to-Fair Value
 0.35 0.42 0.81 0.08 0.05
Enterprise Value Multiple
 -18.77 12.29 14.94 -0.34 -0.37
Enterprise Value
 325.98B 371.91B 434.58B 11.31B 20.62B
EV to EBITDA
 -18.77 12.29 14.94 -0.34 -0.37
EV to Sales
 0.34 0.41 0.46 0.01 0.02
EV to Free Cash Flow
 -19.54 17.42 13.60 -0.24 -0.32
EV to Operating Cash Flow
 -33.73 13.85 12.50 -0.30 -0.36
Tangible Book Value Per Share
 120.27K 117.93K 72.64K 751.73K 859.50K
Shareholders’ Equity Per Share
 120.98K 118.63K 72.90K 758.52K 871.90K
Tax and Other Ratios
Effective Tax Rate
 0.04 -0.19 1.05 0.03 0.19
Revenue Per Share
 124.15K 114.27K 109.93K 1.13M 1.14M
Net Income Per Share
 1.68K 888.49 28.84 -76.27K -92.68K
Tax Burden
 0.96 1.19 -0.05 0.97 0.81
Interest Burden
 2.48 1.16 1.12 1.01 1.01
Research & Development to Revenue
 <0.01 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
 0.14 0.16 0.17 0.21 0.20
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -0.72 3.78 139.10 0.57 0.59
Currency in KRW