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KSS LINE LTD. (KR:044450)
:044450
South Korea Market
044450
KSS LINE LTD.
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KSS LINE LTD. (044450) Ratios

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KSS LINE LTD. Ratios

KR:044450's free cash flow for Q2 2026 was ₩0.23. For the 2026 fiscal year, KR:044450's free cash flow was decreased by ₩ and operating cash flow was ₩0.20. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.56 0.22 0.48 0.40 0.22
Quick Ratio
 0.49 0.19 0.42 0.34 0.17
Cash Ratio
 0.34 0.09 0.32 0.21 0.09
Solvency Ratio
 0.15 0.11 0.12 0.09 0.10
Operating Cash Flow Ratio
 0.31 0.25 0.33 0.32 0.30
Short-Term Operating Cash Flow Coverage
 0.41 0.30 0.45 0.41 0.36
Net Current Asset Value
₩ -1.24T₩ -1.26T₩ -1.19T₩ -1.10T₩ -1.17T
Leverage Ratios
Debt-to-Assets Ratio
 0.64 0.66 0.68 0.70 0.71
Debt-to-Equity Ratio
 2.10 2.36 2.43 2.75 2.91
Debt-to-Capital Ratio
 0.68 0.70 0.71 0.73 0.74
Long-Term Debt-to-Capital Ratio
 0.60 0.57 0.65 0.68 0.68
Financial Leverage Ratio
 3.30 3.56 3.57 3.94 4.08
Debt Service Coverage Ratio
 0.53 0.38 0.69 0.56 0.46
Interest Coverage Ratio
 1.58 1.54 1.28 1.14 1.75
Debt to Market Cap
 6.03 6.15 6.36 5.47 5.69
Interest Debt Per Share
 64.46K 60.21K 60.47K 54.70K 54.19K
Net Debt to EBITDA
 5.15 5.43 4.84 5.70 7.07
Profitability Margins
Gross Profit Margin
22.18%22.68%23.26%21.50%19.05%
EBIT Margin
20.47%19.65%26.92%20.29%19.40%
EBITDA Margin
40.09%40.36%46.66%40.38%36.53%
Operating Profit Margin
19.01%19.65%20.10%18.70%15.61%
Pretax Profit Margin
19.11%6.71%11.25%3.83%10.47%
Net Profit Margin
18.89%6.51%11.09%3.61%10.21%
Continuous Operations Profit Margin
18.89%6.51%11.09%3.61%10.21%
Net Income Per EBT
98.86%97.04%98.56%94.15%97.48%
EBT Per EBIT
100.52%34.15%55.97%20.48%67.11%
Return on Assets (ROA)
5.13%1.89%3.03%1.03%2.74%
Return on Equity (ROE)
18.95%6.72%10.84%4.05%11.19%
Return on Capital Employed (ROCE)
6.66%8.38%6.78%6.69%5.43%
Return on Invested Capital (ROIC)
5.39%5.80%5.62%5.24%4.25%
Return on Tangible Assets
5.13%1.89%3.04%1.03%2.74%
Earnings Yield
49.35%18.04%29.03%8.11%22.08%
Efficiency Ratios
Receivables Turnover
 9.42 12.95 23.36 19.50 24.49
Payables Turnover
 20.77 25.06 23.09 21.74 18.92
Inventory Turnover
 14.54 23.40 19.19 19.36 19.24
Fixed Asset Turnover
 0.32 0.32 0.31 0.32 0.29
Asset Turnover
 0.27 0.29 0.27 0.29 0.27
Working Capital Turnover Ratio
 -2.33 -1.68 -2.67 -1.90 -1.46
Cash Conversion Cycle
 46.27 29.21 18.83 20.78 14.59
Days of Sales Outstanding
 38.75 28.18 15.62 18.72 14.90
Days of Inventory Outstanding
 25.10 15.60 19.02 18.85 18.97
Days of Payables Outstanding
 17.58 14.57 15.81 16.79 19.29
Operating Cycle
 63.85 43.78 34.64 37.57 33.87
Cash Flow Ratios
Operating Cash Flow Per Share
 6.69K 6.86K 5.28K 4.73K 4.99K
Free Cash Flow Per Share
 -3.77K -1.33K -104.38 -1.60K -2.51K
CapEx Per Share
 10.46K 8.18K 5.39K 6.33K 7.51K
Free Cash Flow to Operating Cash Flow
 -0.56 -0.19 -0.02 -0.34 -0.50
Dividend Paid and CapEx Coverage Ratio
 0.61 0.80 0.92 0.71 0.64
Capital Expenditure Coverage Ratio
 0.64 0.84 0.98 0.75 0.67
Operating Cash Flow Coverage Ratio
 0.11 0.12 0.09 0.09 0.10
Operating Cash Flow to Sales Ratio
 0.26 0.28 0.23 0.23 0.25
Free Cash Flow Yield
-37.69%-14.80%-1.19%-17.16%-27.54%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 2.03 5.55 3.44 12.33 4.53
Price-to-Sales (P/S) Ratio
 0.38 0.36 0.38 0.44 0.46
Price-to-Book (P/B) Ratio
 0.34 0.37 0.37 0.50 0.51
Price-to-Free Cash Flow (P/FCF) Ratio
 -2.65 -6.76 -83.93 -5.83 -3.63
Price-to-Operating Cash Flow Ratio
 1.50 1.31 1.66 1.97 1.83
Price-to-Earnings Growth (PEG) Ratio
 <0.01 -0.15 0.01 -0.20 -0.24
Price-to-Fair Value
 0.34 0.37 0.37 0.50 0.51
Enterprise Value Multiple
 6.11 6.32 5.65 6.80 8.33
Enterprise Value
 1.44T 1.43T 1.37T 1.30T 1.36T
EV to EBITDA
 6.11 6.32 5.65 6.80 8.33
EV to Sales
 2.45 2.55 2.64 2.75 3.04
EV to Free Cash Flow
 -16.98 -47.77 -579.76 -35.98 -23.91
EV to Operating Cash Flow
 9.57 9.26 11.45 12.14 12.04
Tangible Book Value Per Share
 29.09K 24.05K 23.38K 18.59K 17.98K
Shareholders’ Equity Per Share
 29.18K 24.12K 23.45K 18.62K 18.02K
Tax and Other Ratios
Effective Tax Rate
 0.01 0.03 0.01 0.06 0.03
Revenue Per Share
 26.12K 24.88K 22.94K 20.93K 19.75K
Net Income Per Share
 4.93K 1.62K 2.54K 754.80 2.02K
Tax Burden
 0.99 0.97 0.99 0.94 0.97
Interest Burden
 0.93 0.34 0.42 0.19 0.54
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.01 <0.01 <0.01 <0.01 0.01
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.35 4.23 2.08 6.27 2.48
Currency in KRW