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Advanced Process Systems Corp. (KR:265520)
:265520
South Korea Market
265520
Advanced Process Systems Corp.
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Advanced Process Systems Corp. (265520) Ratios

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Advanced Process Systems Corp. Ratios

KR:265520's free cash flow for Q2 2026 was ₩0.15. For the 2026 fiscal year, KR:265520's free cash flow was decreased by ₩ and operating cash flow was ₩0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.94 1.84 1.91 2.25 1.78
Quick Ratio
 1.38 1.30 1.52 1.95 1.38
Cash Ratio
 0.91 0.84 0.87 1.43 0.99
Solvency Ratio
 0.19 0.10 0.22 0.26 0.32
Operating Cash Flow Ratio
 0.28 0.15 0.26 0.28 0.50
Short-Term Operating Cash Flow Coverage
 1.74 0.74 0.73 0.85 1.64
Net Current Asset Value
₩ 125.10B₩ 97.92B₩ 112.89B₩ 140.68B₩ 118.56B
Leverage Ratios
Debt-to-Assets Ratio
 0.16 0.19 0.18 0.21 0.20
Debt-to-Equity Ratio
 0.30 0.34 0.33 0.38 0.41
Debt-to-Capital Ratio
 0.23 0.26 0.25 0.27 0.29
Long-Term Debt-to-Capital Ratio
 0.17 0.18 0.09 0.16 0.13
Financial Leverage Ratio
 1.83 1.85 1.78 1.78 2.03
Debt Service Coverage Ratio
 1.09 0.74 0.85 1.13 1.29
Interest Coverage Ratio
 9.88 5.71 8.61 10.27 23.75
Debt to Market Cap
 0.36 0.44 0.36 0.34 0.41
Interest Debt Per Share
 7.69K 8.94K 7.67K 8.47K 7.69K
Net Debt to EBITDA
 -1.56 -1.46 -0.81 -1.45 -0.90
Profitability Margins
Gross Profit Margin
16.93%19.36%19.37%19.76%29.27%
EBIT Margin
8.61%7.21%13.77%15.38%23.50%
EBITDA Margin
9.97%9.03%15.08%16.49%24.90%
Operating Profit Margin
8.61%7.24%9.13%11.27%18.60%
Pretax Profit Margin
11.30%5.94%12.70%14.28%22.72%
Net Profit Margin
8.82%5.17%10.02%11.25%16.90%
Continuous Operations Profit Margin
8.82%5.17%10.02%11.25%16.90%
Net Income Per EBT
78.06%87.05%78.89%78.80%74.40%
EBT Per EBIT
131.15%81.98%139.10%126.72%122.16%
Return on Assets (ROA)
7.63%3.49%8.63%10.51%15.00%
Return on Equity (ROE)
14.24%6.47%15.39%18.68%30.44%
Return on Capital Employed (ROCE)
11.09%7.29%11.72%15.13%27.78%
Return on Invested Capital (ROIC)
8.03%5.77%7.84%10.37%17.01%
Return on Tangible Assets
7.66%3.51%8.68%10.56%15.09%
Earnings Yield
16.70%8.40%17.99%17.15%30.69%
Efficiency Ratios
Receivables Turnover
 6.49 6.57 6.30 6.56 5.90
Payables Turnover
 4.20 3.44 5.26 6.76 4.14
Inventory Turnover
 3.91 3.06 5.48 8.39 3.84
Fixed Asset Turnover
 4.45 3.26 5.69 6.56 5.56
Asset Turnover
 0.86 0.68 0.86 0.93 0.89
Working Capital Turnover Ratio
 2.97 2.51 2.61 2.73 2.95
Cash Conversion Cycle
 62.59 68.59 55.18 45.10 68.70
Days of Sales Outstanding
 56.21 55.57 57.98 55.60 61.87
Days of Inventory Outstanding
 93.32 119.12 66.61 43.48 94.95
Days of Payables Outstanding
 86.94 106.10 69.41 53.98 88.11
Operating Cycle
 149.53 174.69 124.59 99.08 156.82
Cash Flow Ratios
Operating Cash Flow Per Share
 4.08K 2.29K 3.37K 3.27K 7.38K
Free Cash Flow Per Share
 -115.07 -2.09K 2.51K 2.77K 6.42K
CapEx Per Share
 4.20K 4.38K 853.91 500.58 961.08
Free Cash Flow to Operating Cash Flow
 -0.03 -0.91 0.75 0.85 0.87
Dividend Paid and CapEx Coverage Ratio
 0.90 0.49 2.54 4.24 6.14
Capital Expenditure Coverage Ratio
 0.97 0.52 3.94 6.53 7.68
Operating Cash Flow Coverage Ratio
 0.56 0.27 0.46 0.40 0.99
Operating Cash Flow to Sales Ratio
 0.10 0.07 0.10 0.09 0.23
Free Cash Flow Yield
-0.56%-10.91%13.13%11.89%36.06%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 5.92 11.90 5.56 5.83 3.26
Price-to-Sales (P/S) Ratio
 0.53 0.62 0.56 0.66 0.55
Price-to-Book (P/B) Ratio
 0.83 0.77 0.86 1.09 0.99
Price-to-Free Cash Flow (P/FCF) Ratio
 -178.84 -9.16 7.62 8.41 2.77
Price-to-Operating Cash Flow Ratio
 5.04 8.35 5.69 7.12 2.41
Price-to-Earnings Growth (PEG) Ratio
 0.06 -0.22 -0.40 -0.22 0.08
Price-to-Fair Value
 0.83 0.77 0.86 1.09 0.99
Enterprise Value Multiple
 3.73 5.35 2.89 2.52 1.31
Enterprise Value
 218.24B 222.39B 225.07B 222.02B 159.12B
EV to EBITDA
 3.73 5.35 2.89 2.52 1.31
EV to Sales
 0.37 0.48 0.44 0.42 0.33
EV to Free Cash Flow
 -126.01 -7.20 5.96 5.34 1.65
EV to Operating Cash Flow
 3.55 6.56 4.45 4.52 1.43
Tangible Book Value Per Share
 24.47K 24.66K 22.20K 21.20K 17.75K
Shareholders’ Equity Per Share
 24.69K 24.86K 22.39K 21.40K 17.95K
Tax and Other Ratios
Effective Tax Rate
 0.22 0.13 0.21 0.21 0.26
Revenue Per Share
 39.00K 31.12K 34.38K 35.53K 32.33K
Net Income Per Share
 3.44K 1.61K 3.45K 4.00K 5.46K
Tax Burden
 0.78 0.87 0.79 0.79 0.74
Interest Burden
 1.31 0.82 0.92 0.93 0.97
Research & Development to Revenue
 0.02 0.04 0.03 0.02 0.02
SG&A to Revenue
 0.03 0.04 0.03 0.03 0.11
Stock-Based Compensation to Revenue
 0.00 <0.01 0.00 0.00 >-0.01
Income Quality
 1.19 1.43 0.98 0.82 1.35
Currency in KRW