KSS LINE LTD.(KR:044450)
â‚©11,360.000.00 (0.00%)
KR:044450
KSS LINE LTD. financials statements
â‚©11,360.00
At close:0.00 (0.00%)
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KSS LINE LTD. (044450) Ratios
KSS LINE LTD. Ratios
KR:044450's free cash flow for Q2 2026 was ₩-8.49B. For the 2026 fiscal year, KR:044450's free cash flow was decreased by ₩-55.91B and operating cash flow was ₩47.41B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.22 | 0.48 | 0.40 | 0.22 | 0.18 |
| Quick Ratio | 0.19 | 0.42 | 0.34 | 0.17 | 0.13 |
| Cash Ratio | 0.09 | 0.32 | 0.21 | 0.09 | 0.10 |
| Solvency Ratio | 0.11 | 0.12 | 0.09 | 0.10 | 0.11 |
| Operating Cash Flow Ratio | 0.25 | 0.33 | 0.32 | 0.30 | 0.26 |
| Short-Term Operating Cash Flow Coverage | 0.30 | 0.45 | 0.41 | 0.36 | 0.29 |
| Net Current Asset Value | â‚© -1.26T | â‚© -1.19T | â‚© -1.10T | â‚© -1.17T | â‚© -1.04T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.66 | 0.68 | 0.70 | 0.71 | 0.73 |
| Debt-to-Equity Ratio | 2.36 | 2.43 | 2.75 | 2.91 | 3.07 |
| Debt-to-Capital Ratio | 0.70 | 0.71 | 0.73 | 0.74 | 0.75 |
| Long-Term Debt-to-Capital Ratio | 0.57 | 0.65 | 0.68 | 0.68 | 0.68 |
| Financial Leverage Ratio | 3.56 | 3.57 | 3.94 | 4.08 | 4.22 |
| Debt Service Coverage Ratio | 0.38 | 0.69 | 0.56 | 0.46 | 0.38 |
| Interest Coverage Ratio | 1.54 | 1.28 | 1.14 | 1.75 | 3.05 |
| Debt to Market Cap | 6.15 | 6.36 | 5.47 | 5.69 | 3.96 |
| Interest Debt Per Share | 60205.17 | 60468.92 | 54702.37 | 54185.68 | 47749.38 |
| Net Debt to EBITDA | 5.43 | 4.84 | 5.70 | 7.07 | 7.45 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.68% | 23.26% | 21.50% | 19.05% | 22.28% |
| EBIT Margin | 19.65% | 26.92% | 20.29% | 19.40% | 23.56% |
| EBITDA Margin | 40.36% | 46.66% | 40.38% | 36.53% | 42.07% |
| Operating Profit Margin | 19.65% | 20.10% | 18.70% | 15.61% | 17.93% |
| Pretax Profit Margin | 6.71% | 11.25% | 3.83% | 10.47% | 17.67% |
| Net Profit Margin | 6.51% | 11.09% | 3.61% | 10.21% | 17.31% |
| Continuous Operations Profit Margin | 6.51% | 11.09% | 3.61% | 10.21% | 17.31% |
| Net Income Per EBT | 97.04% | 98.56% | 94.15% | 97.48% | 97.92% |
| EBT Per EBIT | 34.15% | 55.97% | 20.48% | 67.11% | 98.57% |
| Return on Assets (ROA) | 1.89% | 3.03% | 1.03% | 2.74% | 3.88% |
| Return on Equity (ROE) | 6.72% | 10.84% | 4.05% | 11.19% | 16.36% |
| Return on Capital Employed (ROCE) | 8.38% | 6.78% | 6.69% | 5.43% | 5.46% |
| Return on Invested Capital (ROIC) | 5.80% | 5.62% | 5.24% | 4.25% | 4.05% |
| Return on Tangible Assets | 1.89% | 3.04% | 1.03% | 2.74% | 3.88% |
| Earnings Yield | 18.04% | 29.03% | 8.11% | 22.08% | 21.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.95 | 23.36 | 19.50 | 24.49 | 30.60 |
| Payables Turnover | 25.06 | 23.09 | 21.74 | 18.92 | 18.23 |
| Inventory Turnover | 23.40 | 19.19 | 19.36 | 19.24 | 14.13 |
| Fixed Asset Turnover | 0.32 | 0.31 | 0.32 | 0.29 | 0.24 |
| Asset Turnover | 0.29 | 0.27 | 0.29 | 0.27 | 0.22 |
| Working Capital Turnover Ratio | -1.68 | -2.67 | -1.90 | -1.46 | -1.35 |
| Cash Conversion Cycle | 29.21 | 18.83 | 20.78 | 14.59 | 17.73 |
| Days of Sales Outstanding | 28.18 | 15.62 | 18.72 | 14.90 | 11.93 |
| Days of Inventory Outstanding | 15.60 | 19.02 | 18.85 | 18.97 | 25.83 |
| Days of Payables Outstanding | 14.57 | 15.81 | 16.79 | 19.29 | 20.03 |
| Operating Cycle | 43.78 | 34.64 | 37.57 | 33.87 | 37.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6855.54 | 5283.37 | 4734.52 | 4994.17 | 4463.86 |
| Free Cash Flow Per Share | -1328.86 | -104.38 | -1597.52 | -2514.13 | -9751.47 |
| Dividend Paid and CapEx Coverage Ratio | 0.80 | 0.92 | 0.71 | 0.64 | 0.31 |
| Capital Expenditure Coverage Ratio | 0.84 | 0.98 | 0.75 | 0.67 | 0.31 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.09 | 0.09 | 0.10 | 0.10 |
| Operating Cash Flow to Sales Ratio | 0.28 | 0.23 | 0.23 | 0.25 | 0.31 |
| Free Cash Flow Yield | -14.80% | -1.19% | -17.16% | -27.54% | -82.29% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.55 | 3.44 | 12.33 | 4.53 | 4.75 |
| Price-to-Sales (P/S) Ratio | 0.36 | 0.38 | 0.44 | 0.46 | 0.82 |
| Price-to-Book (P/B) Ratio | 0.37 | 0.37 | 0.50 | 0.51 | 0.78 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.76 | -83.93 | -5.83 | -3.63 | -1.22 |
| Price-to-Operating Cash Flow Ratio | 1.31 | 1.66 | 1.97 | 1.83 | 2.65 |
| Price-to-Earnings Growth (PEG) Ratio | -0.15 | 0.01 | -0.20 | -0.24 | 0.01 |
| Enterprise Value Multiple | 6.32 | 5.65 | 6.80 | 8.33 | 9.40 |
| Enterprise Value | 1.43T | 1.37T | 1.30T | 1.36T | 1.28T |
| EV to EBITDA | 6.32 | 5.65 | 6.80 | 8.33 | 9.40 |
| EV to Sales | 2.55 | 2.64 | 2.75 | 3.04 | 3.96 |
| EV to Free Cash Flow | -47.77 | -579.76 | -35.98 | -23.91 | -5.85 |
| EV to Operating Cash Flow | 9.26 | 11.45 | 12.14 | 12.04 | 12.78 |
| Tangible Book Value Per Share | 24053.40 | 23378.12 | 18587.10 | 17979.73 | 15240.87 |
| Shareholders’ Equity Per Share | 24124.64 | 23451.92 | 18623.45 | 18016.06 | 15261.21 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.03 | 0.01 | 0.06 | 0.03 | 0.02 |
| Revenue Per Share | 24881.23 | 22939.54 | 20932.01 | 19749.71 | 14426.34 |
| Net Income Per Share | 1620.42 | 2542.90 | 754.80 | 2016.34 | 2496.63 |
| Tax Burden | 0.97 | 0.99 | 0.94 | 0.97 | 0.98 |
| Interest Burden | 0.34 | 0.42 | 0.19 | 0.54 | 0.75 |
| 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 | 4.23 | 2.08 | 6.27 | 2.48 | 1.79 |
Currency in KRW
