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PI Advanced Materials Co., Ltd. (KR:178920)
:178920
South Korea Market
178920
PI Advanced Materials Co., Ltd.
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PI Advanced Materials Co., Ltd. (178920) Ratios

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PI Advanced Materials Co., Ltd. Ratios

KR:178920's free cash flow for Q2 2026 was ₩0.39. For the 2026 fiscal year, KR:178920's free cash flow was decreased by ₩ and operating cash flow was ₩0.30. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 2.71 2.49 2.13 1.46 2.04
Quick Ratio
 2.04 1.82 1.61 1.02 0.74
Cash Ratio
 1.13 1.03 1.11 0.64 0.25
Solvency Ratio
 0.68 0.57 0.29 0.14 0.45
Operating Cash Flow Ratio
 1.32 1.59 0.74 0.68 0.27
Short-Term Operating Cash Flow Coverage
 5.75 6.55 1.27 1.12 0.74
Net Current Asset Value
₩ 46.69B₩ 11.09B₩ -29.78B₩ -74.89B₩ -25.87B
Leverage Ratios
Debt-to-Assets Ratio
 0.09 0.11 0.27 0.30 0.20
Debt-to-Equity Ratio
 0.12 0.14 0.42 0.50 0.30
Debt-to-Capital Ratio
 0.11 0.13 0.30 0.33 0.23
Long-Term Debt-to-Capital Ratio
 0.07 0.09 0.22 0.24 0.18
Financial Leverage Ratio
 1.29 1.31 1.56 1.64 1.46
Debt Service Coverage Ratio
 4.22 4.14 1.26 0.55 2.98
Interest Coverage Ratio
 11.37 9.82 6.91 -1.12 74.03
Debt to Market Cap
 0.07 0.10 0.28 0.17 0.11
Interest Debt Per Share
 1.68K 1.89K 5.00K 5.48K 3.47K
Net Debt to EBITDA
 -0.23 <0.01 0.87 3.85 1.05
Profitability Margins
Gross Profit Margin
31.67%26.45%25.45%11.63%28.78%
EBIT Margin
20.59%16.34%14.00%-1.43%19.78%
EBITDA Margin
33.07%29.14%26.89%12.02%29.09%
Operating Profit Margin
20.59%16.34%13.90%-1.81%18.86%
Pretax Profit Margin
20.02%15.02%11.99%-3.05%19.53%
Net Profit Margin
15.22%11.53%9.30%-0.83%16.54%
Continuous Operations Profit Margin
15.22%11.53%9.30%-0.83%16.54%
Net Income Per EBT
76.03%76.78%77.60%27.01%84.68%
EBT Per EBIT
97.23%91.95%86.24%168.81%103.54%
Return on Assets (ROA)
8.48%6.51%4.43%-0.35%9.16%
Return on Equity (ROE)
11.39%8.56%6.92%-0.57%13.39%
Return on Capital Employed (ROCE)
13.01%10.31%7.72%-0.92%12.00%
Return on Invested Capital (ROIC)
9.60%7.67%5.45%-0.22%9.60%
Return on Tangible Assets
8.64%6.65%4.52%-0.36%9.42%
Earnings Yield
6.87%6.62%4.71%-0.20%5.39%
Efficiency Ratios
Receivables Turnover
 5.19 6.93 6.90 6.71 9.10
Payables Turnover
 14.80 25.13 20.50 18.99 14.83
Inventory Turnover
 4.73 5.85 4.78 4.96 2.35
Fixed Asset Turnover
 0.86 0.81 0.72 0.59 0.80
Asset Turnover
 0.56 0.56 0.48 0.42 0.55
Working Capital Turnover Ratio
 3.03 3.33 4.02 4.06 3.57
Cash Conversion Cycle
 122.86 100.47 111.48 108.76 170.66
Days of Sales Outstanding
 70.30 52.65 52.87 54.38 40.12
Days of Inventory Outstanding
 77.22 62.34 76.40 73.60 155.15
Days of Payables Outstanding
 24.66 14.52 17.80 19.22 24.60
Operating Cycle
 147.52 114.99 129.28 127.98 195.26
Cash Flow Ratios
Operating Cash Flow Per Share
 2.57K 2.67K 1.88K 2.04K 593.79
Free Cash Flow Per Share
 2.44K 2.53K 1.41K 264.54 -3.24K
CapEx Per Share
 133.04 133.98 468.33 1.78K 3.83K
Free Cash Flow to Operating Cash Flow
 0.95 0.95 0.75 0.13 -5.46
Dividend Paid and CapEx Coverage Ratio
 5.32 5.51 2.29 0.80 0.12
Capital Expenditure Coverage Ratio
 19.32 19.89 4.01 1.15 0.15
Operating Cash Flow Coverage Ratio
 1.69 1.53 0.39 0.38 0.17
Operating Cash Flow to Sales Ratio
 0.28 0.30 0.22 0.28 0.06
Free Cash Flow Yield
12.03%16.21%8.34%0.86%-11.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 14.55 15.10 21.27 -501.24 18.57
Price-to-Sales (P/S) Ratio
 2.22 1.74 1.97 4.14 3.07
Price-to-Book (P/B) Ratio
 1.59 1.29 1.47 2.86 2.49
Price-to-Free Cash Flow (P/FCF) Ratio
 8.31 6.17 11.99 115.86 -8.92
Price-to-Operating Cash Flow Ratio
 7.88 5.86 9.00 15.00 48.67
Price-to-Earnings Growth (PEG) Ratio
 0.25 0.50 -0.02 4.82 -0.65
Price-to-Fair Value
 1.59 1.29 1.47 2.86 2.49
Enterprise Value Multiple
 6.47 5.98 8.21 38.25 11.61
Enterprise Value
 574.59B 459.19B 554.88B 1.00T 933.46B
EV to EBITDA
 6.47 5.98 8.21 38.25 11.61
EV to Sales
 2.14 1.74 2.21 4.60 3.38
EV to Free Cash Flow
 8.03 6.18 13.41 128.84 -9.81
EV to Operating Cash Flow
 7.61 5.87 10.06 16.68 53.53
Tangible Book Value Per Share
 12.39K 11.77K 11.14K 10.29K 11.15K
Shareholders’ Equity Per Share
 12.70K 12.09K 11.51K 10.72K 11.63K
Tax and Other Ratios
Effective Tax Rate
 0.24 0.23 0.22 0.73 0.15
Revenue Per Share
 9.14K 8.97K 8.56K 7.41K 9.41K
Net Income Per Share
 1.39K 1.03K 796.06 -61.15 1.56K
Tax Burden
 0.76 0.77 0.78 0.27 0.85
Interest Burden
 0.97 0.92 0.86 2.13 0.99
Research & Development to Revenue
 0.02 0.04 0.04 0.05 0.04
SG&A to Revenue
 0.03 0.03 0.03 0.03 0.02
Stock-Based Compensation to Revenue
 <0.01 0.00 <0.01 0.00 0.00
Income Quality
 1.85 2.58 2.36 -33.42 0.38
Currency in KRW