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Leaders Cosmetics Co., Ltd (KR:016100)
:016100
South Korea Market
016100
Leaders Cosmetics Co., Ltd
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Leaders Cosmetics Co., Ltd (016100) Ratios

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Leaders Cosmetics Co., Ltd Ratios

KR:016100's free cash flow for Q2 2025 was ₩0.21. For the 2025 fiscal year, KR:016100's free cash flow was decreased by ₩ and operating cash flow was ₩0.21. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
 0.67 0.67 0.83 0.70 0.73
Quick Ratio
 0.52 0.52 0.65 0.57 0.57
Cash Ratio
 0.18 0.18 0.18 0.21 0.28
Solvency Ratio
 -0.04 -0.04 0.06 0.06 >-0.01
Operating Cash Flow Ratio
 <0.01 <0.01 -0.19 0.10 0.04
Short-Term Operating Cash Flow Coverage
 <0.01 <0.01 -0.25 0.13 0.06
Net Current Asset Value
₩ -14.15B₩ -14.15B₩ -10.61B₩ -12.91B₩ -19.17B
Leverage Ratios
Debt-to-Assets Ratio
 0.36 0.36 0.33 0.32 0.31
Debt-to-Equity Ratio
 0.72 0.72 0.60 0.59 0.60
Debt-to-Capital Ratio
 0.42 0.42 0.38 0.37 0.37
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.06 0.00 <0.01
Financial Leverage Ratio
 2.00 2.00 1.81 1.84 1.92
Debt Service Coverage Ratio
 -0.01 -0.01 0.14 0.19 0.05
Interest Coverage Ratio
 -2.71 -2.71 -3.56 1.00 -1.22
Debt to Market Cap
 0.58 0.58 0.62 0.43 0.53
Interest Debt Per Share
 1.52K 1.52K 1.52K 1.42K 1.95K
Net Debt to EBITDA
 -17.77 -17.77 -7.56 4.57 8.81
Profitability Margins
Gross Profit Margin
18.72%18.72%18.21%19.79%19.63%
EBIT Margin
-4.14%-4.14%-6.98%-0.68%-1.56%
EBITDA Margin
-1.58%-1.58%-4.08%4.64%2.75%
Operating Profit Margin
-3.95%-3.95%-6.22%1.23%-2.47%
Pretax Profit Margin
-5.59%-5.59%-8.73%-1.91%-3.59%
Net Profit Margin
-4.35%-4.35%0.34%-0.88%-4.53%
Continuous Operations Profit Margin
-4.42%-4.42%0.25%-0.88%-4.53%
Net Income Per EBT
77.79%77.79%-3.89%45.77%126.19%
EBT Per EBIT
141.60%141.60%140.28%-155.63%145.49%
Return on Assets (ROA)
-4.28%-4.28%0.29%-0.95%-3.71%
Return on Equity (ROE)
-7.85%-8.56%0.53%-1.76%-7.11%
Return on Capital Employed (ROCE)
-7.26%-7.26%-8.67%2.31%-3.42%
Return on Invested Capital (ROIC)
-3.45%-3.45%0.17%0.68%-2.24%
Return on Tangible Assets
-4.34%-4.34%0.30%-0.97%-3.76%
Earnings Yield
-5.53%-7.11%0.57%-1.32%-6.34%
Efficiency Ratios
Receivables Turnover
 8.45 8.45 7.89 8.06 8.05
Payables Turnover
 13.14 13.14 18.26 17.54 16.04
Inventory Turnover
 11.64 11.64 10.24 16.73 10.31
Fixed Asset Turnover
 1.69 1.69 1.70 2.10 2.01
Asset Turnover
 0.98 0.98 0.87 1.09 0.82
Working Capital Turnover Ratio
 -8.80 -8.80 -9.08 -7.92 -5.18
Cash Conversion Cycle
 46.73 46.73 61.93 46.29 57.98
Days of Sales Outstanding
 43.17 43.17 46.28 45.28 45.33
Days of Inventory Outstanding
 31.34 31.34 35.63 21.82 35.40
Days of Payables Outstanding
 27.79 27.79 19.99 20.80 22.75
Operating Cycle
 74.52 74.52 81.92 67.09 80.73
Cash Flow Ratios
Operating Cash Flow Per Share
 3.90 3.90 -307.78 172.43 105.88
Free Cash Flow Per Share
 -236.05 -236.05 -399.64 105.05 72.99
CapEx Per Share
 239.96 239.96 91.87 67.39 32.89
Free Cash Flow to Operating Cash Flow
 -60.47 -60.47 1.30 0.61 0.69
Dividend Paid and CapEx Coverage Ratio
 0.02 0.02 -3.35 2.56 3.22
Capital Expenditure Coverage Ratio
 0.02 0.02 -3.35 2.56 3.22
Operating Cash Flow Coverage Ratio
 <0.01 <0.01 -0.21 0.13 0.06
Operating Cash Flow to Sales Ratio
 <0.01 <0.01 -0.08 0.04 0.02
Free Cash Flow Yield
-9.62%-9.62%-17.61%3.39%2.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -18.08 -14.07 176.74 -75.93 -15.77
Price-to-Sales (P/S) Ratio
 0.00 0.61 0.60 0.66 0.71
Price-to-Book (P/B) Ratio
 1.55 1.20 0.94 1.33 1.12
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 -10.40 -5.68 29.51 47.54
Price-to-Operating Cash Flow Ratio
 808.27 628.94 -7.38 17.98 32.77
Price-to-Earnings Growth (PEG) Ratio
 0.17 <0.01 -1.34 0.93 0.20
Enterprise Value Multiple
 -17.77 -56.59 -22.29 18.88 34.80
Enterprise Value
 20.59B 65.56B 62.98B 75.97B 83.70B
EV to EBITDA
 -17.77 -56.59 -22.29 18.88 34.80
EV to Sales
 0.28 0.89 0.91 0.88 0.96
EV to Free Cash Flow
 -4.76 -15.16 -8.59 38.93 63.66
EV to Operating Cash Flow
 287.91 916.85 -11.16 23.71 43.88
Tangible Book Value Per Share
 1.98K 1.98K 2.35K 2.27K 3.02K
Shareholders’ Equity Per Share
 2.04K 2.04K 2.41K 2.33K 3.09K
Tax and Other Ratios
Effective Tax Rate
 0.21 0.21 1.03 0.54 -0.26
Revenue Per Share
 4.01K 4.01K 3.78K 4.66K 4.85K
Net Income Per Share
 -174.53 -174.53 12.84 -40.83 -220.00
Tax Burden
 0.78 0.78 -0.04 0.46 1.26
Interest Burden
 1.35 1.35 1.25 2.82 2.30
Research & Development to Revenue
 <0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.12 0.12 0.13 0.09 0.14
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -0.02 -0.02 -32.56 -4.22 -0.48
Currency in KRW