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JS Corporation (KR:194370)
:194370
South Korea Market
194370
JS Corporation
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JS Corporation (194370) Ratios

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JS Corporation Ratios

KR:194370's free cash flow for Q2 2026 was ₩0.21. For the 2026 fiscal year, KR:194370's free cash flow was decreased by ₩ and operating cash flow was ₩0.12. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.81 0.87 1.11 1.77 1.33
Quick Ratio
 0.47 0.60 0.74 1.30 0.73
Cash Ratio
 0.09 0.25 0.20 0.41 0.22
Solvency Ratio
 0.07 0.06 0.09 0.13 0.30
Operating Cash Flow Ratio
 0.11 0.24 0.09 0.35 0.53
Short-Term Operating Cash Flow Coverage
 0.17 0.35 0.16 0.59 0.96
Net Current Asset Value
₩ -790.83B₩ -1.09T₩ -858.68B₩ 21.72B₩ 34.56B
Leverage Ratios
Debt-to-Assets Ratio
 0.42 0.40 0.47 0.45 0.32
Debt-to-Equity Ratio
 1.53 1.57 1.82 1.18 0.66
Debt-to-Capital Ratio
 0.60 0.61 0.65 0.54 0.40
Long-Term Debt-to-Capital Ratio
 0.39 0.47 0.57 0.37 0.11
Financial Leverage Ratio
 3.61 3.94 3.86 2.61 2.09
Debt Service Coverage Ratio
 0.28 0.32 0.62 0.42 0.66
Interest Coverage Ratio
 4.62 3.45 3.14 6.08 17.59
Debt to Market Cap
 2.29 1.98 4.56 3.13 1.90
Interest Debt Per Share
 27.58K 26.89K 33.98K 28.48K 13.94K
Net Debt to EBITDA
 4.13 4.28 3.87 2.49 1.10
Profitability Margins
Gross Profit Margin
19.54%18.51%18.85%19.86%17.77%
EBIT Margin
11.88%10.91%15.91%9.05%9.16%
EBITDA Margin
13.39%12.64%17.94%10.84%11.01%
Operating Profit Margin
11.92%10.91%10.85%9.74%8.36%
Pretax Profit Margin
9.02%9.23%12.45%7.45%8.57%
Net Profit Margin
5.67%5.94%8.72%5.13%6.62%
Continuous Operations Profit Margin
6.20%6.66%9.15%5.14%6.73%
Net Income Per EBT
62.81%64.37%70.02%68.94%77.27%
EBT Per EBIT
75.70%84.63%114.75%76.44%102.60%
Return on Assets (ROA)
4.01%3.67%5.32%5.81%12.10%
Return on Equity (ROE)
15.41%14.46%20.54%15.13%25.30%
Return on Capital Employed (ROCE)
13.57%9.10%8.59%17.30%27.33%
Return on Invested Capital (ROIC)
6.68%5.31%5.43%8.90%14.62%
Return on Tangible Assets
4.02%3.67%5.33%5.82%12.15%
Earnings Yield
20.27%18.43%51.96%40.97%77.05%
Efficiency Ratios
Receivables Turnover
 5.43 8.19 6.29 9.59 10.06
Payables Turnover
 8.16 12.33 10.13 10.97 15.31
Inventory Turnover
 4.50 7.25 5.89 5.23 5.69
Fixed Asset Turnover
 1.06 0.99 0.85 5.07 5.87
Asset Turnover
 0.71 0.62 0.61 1.13 1.83
Working Capital Turnover Ratio
 -12.91 -100.61 8.57 5.91 14.40
Cash Conversion Cycle
 103.65 65.35 84.00 74.56 76.61
Days of Sales Outstanding
 67.22 44.59 58.01 38.05 36.29
Days of Inventory Outstanding
 81.14 50.37 62.02 69.78 64.16
Days of Payables Outstanding
 44.71 29.61 36.03 33.27 23.84
Operating Cycle
 148.36 94.96 120.03 107.83 100.45
Cash Flow Ratios
Operating Cash Flow Per Share
 2.59K 3.95K 1.36K 7.57K 9.90K
Free Cash Flow Per Share
 1.92K 3.61K 370.48 5.90K 4.86K
CapEx Per Share
 673.21 334.46 990.29 1.66K 5.04K
Free Cash Flow to Operating Cash Flow
 0.74 0.92 0.27 0.78 0.49
Dividend Paid and CapEx Coverage Ratio
 2.15 4.87 0.97 3.01 1.71
Capital Expenditure Coverage Ratio
 3.85 11.80 1.37 4.55 1.96
Operating Cash Flow Coverage Ratio
 0.10 0.15 0.04 0.28 0.73
Operating Cash Flow to Sales Ratio
 0.06 0.10 0.03 0.11 0.13
Free Cash Flow Yield
17.48%28.19%5.24%69.10%72.48%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 3.88 4.76 1.92 2.44 1.30
Price-to-Sales (P/S) Ratio
 0.26 0.32 0.17 0.13 0.09
Price-to-Book (P/B) Ratio
 0.74 0.78 0.40 0.37 0.33
Price-to-Free Cash Flow (P/FCF) Ratio
 5.95 3.55 19.10 1.45 1.38
Price-to-Operating Cash Flow Ratio
 4.95 3.25 5.20 1.13 0.68
Price-to-Earnings Growth (PEG) Ratio
 -0.02 -0.18 0.38 -0.08 0.04
Enterprise Value Multiple
 6.07 6.83 4.81 3.64 1.88
Enterprise Value
 1.15T 1.11T 964.55B 340.79B 201.83B
EV to EBITDA
 5.99 6.83 4.81 3.64 1.88
EV to Sales
 0.80 0.86 0.86 0.40 0.21
EV to Free Cash Flow
 18.44 9.50 98.23 4.56 3.32
EV to Operating Cash Flow
 13.65 8.69 26.74 3.56 1.63
Tangible Book Value Per Share
 19.01K 16.27K 19.05K 22.96K 20.25K
Shareholders’ Equity Per Share
 17.26K 16.34K 17.89K 23.12K 20.41K
Tax and Other Ratios
Effective Tax Rate
 0.31 0.28 0.27 0.31 0.23
Revenue Per Share
 44.12K 39.76K 42.16K 68.16K 77.93K
Net Income Per Share
 2.50K 2.36K 3.68K 3.50K 5.16K
Tax Burden
 0.63 0.64 0.70 0.69 0.77
Interest Burden
 0.76 0.85 0.78 0.82 0.94
Research & Development to Revenue
 <0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.04 0.03 0.03 0.04 0.03
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 >-0.01 <0.01
Income Quality
 0.98 1.63 0.35 2.16 1.92
Currency in KRW