LIG Accuver Co.Ltd. (073490) Ratios

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LIG Accuver Co.Ltd. Ratios

KR:073490's free cash flow for Q3 2025 was ₩0.20. For the 2025 fiscal year, KR:073490'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 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	2.73	2.70	3.21	2.61	4.26
Quick Ratio	2.03	2.17	2.94	2.26	4.09
Cash Ratio	1.18	1.24	1.78	1.19	2.93
Solvency Ratio	-0.04	0.13	0.29	0.32	0.85
Operating Cash Flow Ratio	-0.08	0.32	0.09	0.27	0.67
Short-Term Operating Cash Flow Coverage	-0.19	0.85	0.00	0.00	0.00
Net Current Asset Value	₩ 73.87B	₩ 88.09B	₩ 107.58B	₩ 77.75B	₩ 65.56B
Leverage Ratios
Debt-to-Assets Ratio	0.09	0.10	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	0.12	0.13	0.01	0.01	<0.01
Debt-to-Capital Ratio	0.11	0.12	0.01	0.01	<0.01
Long-Term Debt-to-Capital Ratio	0.00	<0.01	0.00	0.00	0.00
Financial Leverage Ratio	1.33	1.39	1.32	1.42	1.19
Debt Service Coverage Ratio	0.43	0.44	116.30	179.30	487.71
Interest Coverage Ratio	-3.81	1.80	76.50	148.75	344.60
Debt to Market Cap	0.15	0.15	0.00	0.00	0.00
Interest Debt Per Share	2.68K	3.16K	272.11	241.23	119.99
Net Debt to EBITDA	-4.21	-3.59	-4.82	-3.19	-3.12
Profitability Margins
Gross Profit Margin	20.02%	24.20%	35.86%	39.15%	41.99%
EBIT Margin	8.11%	3.80%	9.76%	11.05%	16.90%
EBITDA Margin	9.68%	6.81%	13.15%	13.86%	21.09%
Operating Profit Margin	-4.80%	1.28%	7.48%	10.79%	14.81%
Pretax Profit Margin	-5.43%	3.09%	9.66%	10.97%	16.86%
Net Profit Margin	-5.68%	1.34%	7.89%	10.12%	16.72%
Continuous Operations Profit Margin	-5.66%	1.53%	7.89%	10.12%	16.72%
Net Income Per EBT	104.63%	43.23%	81.71%	92.26%	99.18%
EBT Per EBIT	113.17%	240.36%	129.05%	101.67%	113.87%
Return on Assets (ROA)	-2.34%	1.08%	4.95%	7.25%	10.76%
Return on Equity (ROE)	-3.11%	1.50%	6.53%	10.28%	12.78%
Return on Capital Employed (ROCE)	-2.53%	1.36%	6.09%	10.64%	11.16%
Return on Invested Capital (ROIC)	-2.27%	0.60%	4.95%	9.77%	11.03%
Return on Tangible Assets	-2.59%	1.19%	5.07%	7.44%	11.30%
Earnings Yield	-3.14%	1.84%	5.33%	5.87%	5.06%
Efficiency Ratios
Receivables Turnover	2.98	5.31	2.51	2.95	3.78
Payables Turnover	9.79	16.32	4.57	4.32	17.93
Inventory Turnover	2.14	4.94	6.51	4.57	14.64
Fixed Asset Turnover	1.88	3.96	3.66	3.98	2.69
Asset Turnover	0.41	0.81	0.63	0.72	0.64
Working Capital Turnover Ratio	1.07	1.85	1.43	1.78	1.48
Cash Conversion Cycle	255.53	120.26	121.95	118.93	101.23
Days of Sales Outstanding	122.41	68.76	145.69	123.65	96.66
Days of Inventory Outstanding	170.38	73.86	56.05	79.86	24.94
Days of Payables Outstanding	37.26	22.37	79.80	84.58	20.36
Operating Cycle	292.79	142.63	201.74	203.51	121.59
Cash Flow Ratios
Operating Cash Flow Per Share	-462.53	2.37K	624.60	2.00K	2.05K
Free Cash Flow Per Share	-570.84	1.33K	-31.53	1.80K	1.23K
CapEx Per Share	108.31	1.04K	656.13	201.93	814.53
Free Cash Flow to Operating Cash Flow	1.23	0.56	-0.05	0.90	0.60
Dividend Paid and CapEx Coverage Ratio	-4.27	1.71	0.65	4.43	1.92
Capital Expenditure Coverage Ratio	-4.27	2.28	0.95	9.91	2.51
Operating Cash Flow Coverage Ratio	-0.18	0.80	2.46	8.82	17.92
Operating Cash Flow to Sales Ratio	-0.04	0.10	0.03	0.10	0.15
Free Cash Flow Yield	7.33%	7.33%	-0.12%	5.29%	2.77%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-31.79	54.48	18.78	17.03	19.78
Price-to-Sales (P/S) Ratio	0.00	0.73	1.48	1.72	3.31
Price-to-Book (P/B) Ratio	0.99	0.82	1.23	1.75	2.53
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	13.64	-851.56	18.90	36.12
Price-to-Operating Cash Flow Ratio	-44.43	7.66	42.99	16.99	21.75
Price-to-Earnings Growth (PEG) Ratio	0.17	-0.71	-0.66	-1.51	1.41
Enterprise Value Multiple	-4.21	7.09	6.45	9.25	12.56
Enterprise Value	-35.26B	91.62B	116.47B	170.35B	240.27B
EV to EBITDA	-4.21	7.09	6.45	9.25	12.56
EV to Sales	-0.41	0.48	0.85	1.28	2.65
EV to Free Cash Flow	8.12	9.06	-487.23	14.06	28.94
EV to Operating Cash Flow	10.03	5.08	24.60	12.64	17.42
Tangible Book Value Per Share	18.03K	19.97K	21.20K	18.72K	16.59K
Shareholders’ Equity Per Share	20.71K	22.28K	21.89K	19.43K	17.60K
Tax and Other Ratios
Effective Tax Rate	-0.04	0.50	0.18	0.08	<0.01
Revenue Per Share	11.38K	24.96K	18.12K	19.72K	13.46K
Net Income Per Share	-646.03	333.32	1.43K	2.00K	2.25K
Tax Burden	1.05	0.43	0.82	0.92	0.99
Interest Burden	-0.67	0.81	0.99	0.99	1.00
Research & Development to Revenue	<0.01	<0.01	0.00	0.00	0.00
SG&A to Revenue	0.15	0.06	0.11	0.13	0.06
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.72	6.20	0.44	1.00	0.91

Currency in KRW