SC Engineering Co., Ltd. (023960) Ratios

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SC Engineering Co., Ltd. Ratios

KR:023960's free cash flow for Q2 2026 was ₩0.17. For the 2026 fiscal year, KR:023960's free cash flow was decreased by ₩ and operating cash flow was ₩-0.29. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	0.73	0.90	1.07	1.00	0.97
Quick Ratio	0.66	0.86	1.01	0.91	0.92
Cash Ratio	0.22	0.60	0.28	0.20	0.22
Solvency Ratio	-0.13	-0.03	0.09	>-0.01	0.11
Operating Cash Flow Ratio	-0.46	0.05	0.11	-0.06	0.14
Short-Term Operating Cash Flow Coverage	-0.60	0.09	0.63	-0.36	0.81
Net Current Asset Value	₩ -31.25B	₩ -17.48B	₩ -2.57B	₩ -11.16B	₩ -12.96B
Leverage Ratios
Debt-to-Assets Ratio	0.47	0.33	0.11	0.15	0.17
Debt-to-Equity Ratio	1.30	0.96	0.27	0.39	0.44
Debt-to-Capital Ratio	0.57	0.49	0.21	0.28	0.30
Long-Term Debt-to-Capital Ratio	0.18	0.06	0.00	0.13	0.12
Financial Leverage Ratio	2.80	2.89	2.44	2.54	2.62
Debt Service Coverage Ratio	-0.29	-0.06	0.59	0.07	0.88
Interest Coverage Ratio	-4.12	-9.76	15.86	0.99	4.79
Debt to Market Cap	1.35	0.88	0.23	0.25	0.30
Interest Debt Per Share	1.44K	1.20K	378.46	510.40	619.28
Net Debt to EBITDA	-2.80	0.72	-0.72	4.17	0.53
Profitability Margins
Gross Profit Margin	13.51%	12.61%	14.71%	11.90%	16.28%
EBIT Margin	-8.00%	-3.05%	2.27%	-0.58%	6.53%
EBITDA Margin	-11.41%	-1.76%	3.43%	0.90%	7.73%
Operating Profit Margin	-7.98%	-3.05%	3.65%	0.74%	5.67%
Pretax Profit Margin	-9.87%	-3.02%	2.04%	-1.32%	5.35%
Net Profit Margin	-9.11%	-2.76%	2.07%	-1.74%	3.91%
Continuous Operations Profit Margin	-9.11%	-2.76%	2.07%	-1.74%	4.74%
Net Income Per EBT	92.33%	91.37%	101.23%	131.25%	73.20%
EBT Per EBIT	123.69%	98.86%	55.96%	-178.39%	94.24%
Return on Assets (ROA)	-10.26%	-3.48%	3.32%	-2.38%	5.04%
Return on Equity (ROE)	-26.17%	-10.06%	8.11%	-6.06%	13.22%
Return on Capital Employed (ROCE)	-17.92%	-9.20%	12.48%	2.02%	14.99%
Return on Invested Capital (ROIC)	-9.36%	-4.86%	10.30%	1.71%	11.06%
Return on Tangible Assets	-10.89%	-3.67%	3.53%	-2.55%	5.53%
Earnings Yield	-29.72%	-9.61%	8.43%	-4.24%	10.56%
Efficiency Ratios
Receivables Turnover	8.19	8.83	4.19	4.35	4.88
Payables Turnover	17.89	6.02	4.70	4.14	3.66
Inventory Turnover	30.57	47.60	46.82	28.57	45.76
Fixed Asset Turnover	2.19	3.42	5.12	4.16	4.63
Asset Turnover	1.13	1.26	1.61	1.37	1.29
Working Capital Turnover Ratio	-9.79	-101.03	89.91	-150.28	29.65
Cash Conversion Cycle	36.12	-11.64	17.09	8.38	-16.87
Days of Sales Outstanding	44.59	41.31	87.01	83.82	74.78
Days of Inventory Outstanding	11.94	7.67	7.80	12.77	7.98
Days of Payables Outstanding	20.41	60.62	77.72	88.21	99.63
Operating Cycle	56.52	48.98	94.81	96.59	82.76
Cash Flow Ratios
Operating Cash Flow Per Share	-680.37	100.41	192.14	-94.88	245.33
Free Cash Flow Per Share	-1.28K	-194.11	101.11	-268.40	14.11
CapEx Per Share	595.37	294.52	91.03	173.52	231.22
Free Cash Flow to Operating Cash Flow	1.88	-1.93	0.53	2.83	0.06
Dividend Paid and CapEx Coverage Ratio	-1.14	0.34	2.11	-0.55	1.06
Capital Expenditure Coverage Ratio	-1.14	0.34	2.11	-0.55	1.06
Operating Cash Flow Coverage Ratio	-0.50	0.08	0.52	-0.20	0.43
Operating Cash Flow to Sales Ratio	-0.21	0.02	0.04	-0.02	0.06
Free Cash Flow Yield	-125.69%	-14.93%	7.61%	-15.18%	0.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-3.29	-9.99	11.84	-23.57	9.47
Price-to-Sales (P/S) Ratio	0.31	0.29	0.25	0.41	0.37
Price-to-Book (P/B) Ratio	0.97	1.05	0.96	1.43	1.25
Price-to-Free Cash Flow (P/FCF) Ratio	-0.80	-6.70	13.13	-6.59	115.51
Price-to-Operating Cash Flow Ratio	-1.49	12.95	6.91	-18.63	6.64
Price-to-Earnings Growth (PEG) Ratio	0.02	0.05	-0.05	0.16	-0.06
Price-to-Fair Value	0.97	1.05	0.96	1.43	1.25
Enterprise Value Multiple	-5.48	-15.58	6.42	49.52	5.32
Enterprise Value	78.78B	47.25B	39.67B	60.86B	56.46B
EV to EBITDA	-5.48	-15.58	6.42	49.52	5.32
EV to Sales	0.63	0.27	0.22	0.45	0.41
EV to Free Cash Flow	-1.62	-6.40	11.81	-7.19	128.25
EV to Operating Cash Flow	-3.04	12.37	6.21	-20.34	7.38
Tangible Book Value Per Share	880.83	1.06K	1.19K	1.03K	999.50
Shareholders’ Equity Per Share	1.05K	1.24K	1.38K	1.24K	1.30K
Tax and Other Ratios
Effective Tax Rate	0.08	0.09	-0.01	-0.31	0.11
Revenue Per Share	3.31K	4.53K	5.41K	4.31K	4.40K
Net Income Per Share	-301.66	-124.91	111.92	-75.00	172.15
Tax Burden	0.92	0.91	1.01	1.31	0.73
Interest Burden	1.23	0.99	0.90	2.30	0.82
Research & Development to Revenue	0.02	0.01	0.01	0.02	0.01
SG&A to Revenue	0.07	0.06	0.03	0.03	0.03
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	2.26	-0.80	1.72	1.27	1.07

Currency in KRW