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Cosmo Chemical Co., Ltd. (KR:005420)
:005420
South Korea Market
005420
Cosmo Chemical Co., Ltd.
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Cosmo Chemical Co., Ltd. (005420) Ratios

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Cosmo Chemical Co., Ltd. Ratios

KR:005420's free cash flow for Q2 2026 was ₩0.09. For the 2026 fiscal year, KR:005420's free cash flow was decreased by ₩ and operating cash flow was ₩0.04. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.93 0.61 0.82 1.17 0.99
Quick Ratio
 0.63 0.30 0.35 0.51 0.63
Cash Ratio
 0.08 0.08 0.02 0.21 0.13
Solvency Ratio
 0.01 >-0.01 -0.06 >-0.01 0.09
Operating Cash Flow Ratio
 0.10 0.24 -0.06 -0.14 >-0.01
Short-Term Operating Cash Flow Coverage
 0.13 0.31 -0.08 -0.26 >-0.01
Net Current Asset Value
₩ -225.82B₩ -275.31B₩ -206.63B₩ -69.42B₩ -109.57B
Leverage Ratios
Debt-to-Assets Ratio
 0.37 0.34 0.35 0.22 0.31
Debt-to-Equity Ratio
 2.07 1.80 1.83 0.82 1.15
Debt-to-Capital Ratio
 0.67 0.64 0.65 0.45 0.54
Long-Term Debt-to-Capital Ratio
 0.31 0.03 0.18 0.18 0.18
Financial Leverage Ratio
 5.60 5.30 5.26 3.70 3.78
Debt Service Coverage Ratio
 0.05 0.03 -0.03 0.14 0.31
Interest Coverage Ratio
 0.06 -0.91 -0.19 0.32 5.67
Debt to Market Cap
 1.13 0.72 0.71 0.17 0.33
Interest Debt Per Share
 13.19K 10.78K 11.20K 7.03K 7.41K
Net Debt to EBITDA
 26.24 35.73 -93.62 6.36 3.03
Profitability Margins
Gross Profit Margin
6.05%3.74%5.51%5.83%11.24%
EBIT Margin
-1.35%-2.48%-4.67%0.32%6.03%
EBITDA Margin
2.37%1.49%-0.58%3.38%9.55%
Operating Profit Margin
0.16%-2.44%-0.27%0.38%5.77%
Pretax Profit Margin
-3.69%-4.92%-6.09%-0.86%5.01%
Net Profit Margin
-2.75%-4.61%-8.63%-3.36%1.57%
Continuous Operations Profit Margin
-3.48%-4.70%-6.98%-0.93%4.38%
Net Income Per EBT
74.52%93.83%141.65%390.41%31.22%
EBT Per EBIT
-2296.96%201.16%2282.14%-228.63%86.93%
Return on Assets (ROA)
-1.50%-2.62%-5.37%-2.46%1.39%
Return on Equity (ROE)
-8.78%-13.92%-28.24%-9.11%5.26%
Return on Capital Employed (ROCE)
0.14%-2.45%-0.28%0.39%8.18%
Return on Invested Capital (ROIC)
0.09%-1.48%-0.19%0.32%5.14%
Return on Tangible Assets
-1.50%-2.63%-5.38%-2.47%1.40%
Earnings Yield
-4.59%-5.56%-11.02%-1.96%1.54%
Efficiency Ratios
Receivables Turnover
 4.39 6.60 4.84 11.47 5.17
Payables Turnover
 9.73 9.18 8.44 8.23 8.60
Inventory Turnover
 4.62 4.18 3.03 3.55 5.78
Fixed Asset Turnover
 0.90 0.83 1.02 1.22 1.58
Asset Turnover
 0.54 0.57 0.62 0.73 0.89
Working Capital Turnover Ratio
 -18.15 -4.59 -40.53 30.50 -24.93
Cash Conversion Cycle
 124.56 102.95 152.56 90.42 91.35
Days of Sales Outstanding
 83.13 55.31 75.34 31.83 70.59
Days of Inventory Outstanding
 78.93 87.39 120.49 102.96 63.19
Days of Payables Outstanding
 37.51 39.75 43.27 44.37 42.43
Operating Cycle
 162.07 142.71 195.83 134.79 133.78
Cash Flow Ratios
Operating Cash Flow Per Share
 1.27K 3.16K -722.57 -1.26K -43.42
Free Cash Flow Per Share
 173.21 1.74K -5.93K -6.48K -1.29K
CapEx Per Share
 1.10K 1.42K 5.21K 5.22K 1.25K
Free Cash Flow to Operating Cash Flow
 0.14 0.55 8.21 5.13 29.68
Dividend Paid and CapEx Coverage Ratio
 1.16 2.23 -0.14 -0.24 -0.03
Capital Expenditure Coverage Ratio
 1.16 2.23 -0.14 -0.24 -0.03
Operating Cash Flow Coverage Ratio
 0.10 0.31 -0.07 -0.19 >-0.01
Operating Cash Flow to Sales Ratio
 0.07 0.18 -0.04 -0.06 >-0.01
Free Cash Flow Yield
1.55%12.13%-38.78%-16.83%-6.05%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -21.81 -17.97 -9.05 -51.07 64.93
Price-to-Sales (P/S) Ratio
 0.60 0.83 0.78 1.71 1.02
Price-to-Book (P/B) Ratio
 1.83 2.50 2.56 4.65 3.41
Price-to-Free Cash Flow (P/FCF) Ratio
 64.60 8.24 -2.58 -5.94 -16.53
Price-to-Operating Cash Flow Ratio
 8.82 4.54 -21.17 -30.48 -490.50
Price-to-Earnings Growth (PEG) Ratio
 -0.21 0.34 -0.07 0.15 -16.36
Price-to-Fair Value
 1.83 2.50 2.56 4.65 3.41
Enterprise Value Multiple
 51.59 91.43 -228.76 57.05 13.68
Enterprise Value
 873.70B 903.70B 993.65B 1.54T 938.06B
EV to EBITDA
 51.59 91.43 -228.76 57.05 13.68
EV to Sales
 1.22 1.36 1.33 1.93 1.31
EV to Free Cash Flow
 131.48 13.53 -4.37 -6.69 -21.24
EV to Operating Cash Flow
 17.95 7.46 -35.85 -34.31 -630.24
Tangible Book Value Per Share
 16.46K 15.17K 15.32K 18.01K 11.57K
Shareholders’ Equity Per Share
 6.11K 5.74K 5.97K 8.28K 6.24K
Tax and Other Ratios
Effective Tax Rate
 0.05 0.04 -0.14 -0.09 0.13
Revenue Per Share
 18.64K 17.32K 19.53K 22.45K 20.95K
Net Income Per Share
 -513.07 -798.52 -1.69K -753.83 328.03
Tax Burden
 0.75 0.94 1.42 3.90 0.31
Interest Burden
 2.73 1.98 1.31 -2.71 0.83
Research & Development to Revenue
 <0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.03 0.02 0.02 0.02 0.02
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -2.26 -3.96 0.53 1.68 -0.05
Currency in KRW