SP SAMHWA CO., LTD.: debt-to-equity, ROE and more
KOSPI, Legal name SP SAMHWA CO., LTD.
Latest figures are the FY2025 consolidated summary statements.
Latest fiscal year ratios (computed here)
- Debt/equity
- 82.3%
- Equity ratio
- 54.9%
- ROE
- 2.3%
- Op. margin
- 1.5%
- Rev. growth
- -1.8%
- Interest coverage
- n/a
Condition flags
- Operating profit for 5 straight years.
- Total equity is above paid-in capital. Not capital-impaired.
Interest coverage and dividends (OpenDART)
Interest expense and dividends come from DART's OpenDART annual-report filings, not the FSC summary statements used above. The source differs from the other tables on this page.
Interest coverage = operating profit ÷ interest expenseNo interest expense value yet for this company. Most companies fold interest expense into a single finance-costs line on their income statement, so it cannot be pulled out separately. Interest coverage is not computed here.
Dividends, last 3 fiscal years
| Fiscal year | Cash dividend per share | Payout ratio |
|---|---|---|
| 2025 | ₩350 | 124.1% |
| 2024 | ₩350 | 56.2% |
| 2023 | ₩400 | 58.4% |
Cash dividends for 3 straight years (only the 3 years OpenDART returns).
Source values from the OpenDART (금융감독원 전자공시) annual report. Report fiscal year 2025.
Ratios by year (computed here)
Debt-to-equity = total liabilities ÷ total equity × 100Equity ratio = total equity ÷ total assets × 100ROE = net income ÷ year-end total equity × 100Operating margin = operating profit ÷ revenue × 100Revenue growth = (this year − last year) ÷ last year × 100
Computed from the source figures above with these formulas. Where the source's own debt-to-equity differs from ours, both are shown for that year.
| Fiscal year | Debt/equity | Equity ratio | ROE | Op. margin | Rev. growth |
|---|---|---|---|---|---|
| FY2021 consolidated | 106.8% | 48.3% | -0.8% | 0.1% | n/a |
| FY2022 consolidated | 95.9% | 51.0% | 1.8% | 3.1% | 2.3% |
| FY2023 consolidated | 91.1% | 52.3% | 5.2% | 4.1% | -2.3% |
| FY2024 consolidated | 87.9% | 53.2% | 4.7% | 3.0% | -0.5% |
| FY2025 consolidated | 82.3% | 54.9% | 2.3% | 1.5% | -1.8% |
Source figures (FSC summary statements)
Amounts are the source values, shortened. A cell reported as zero may be blank in the source, so it is not used in any ratio.
| Fiscal year | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Revenue | ₩631.6B | ₩646.0B | ₩631.4B | ₩628.3B | ₩617.1B |
| Operating profit | ₩823.7M | ₩19.9B | ₩25.8B | ₩19.0B | ₩9.5B |
| Pre-tax income | -₩1.1B | ₩10.7B | ₩19.1B | ₩21.6B | ₩11.8B |
| Net income | -₩2.4B | ₩5.5B | ₩16.1B | ₩15.5B | ₩7.8B |
| Total assets | ₩612.1B | ₩587.2B | ₩590.6B | ₩619.3B | ₩620.5B |
| Total liabilities | ₩316.2B | ₩287.5B | ₩281.6B | ₩289.7B | ₩280.1B |
| Total equity | ₩295.9B | ₩299.7B | ₩309.1B | ₩329.6B | ₩340.4B |
| Paid-in capital | ₩13.6B | ₩13.6B | ₩13.6B | ₩13.6B | ₩13.6B |
| Debt/equity (source value) | 106.8% | 95.9% | 91.1% | 87.9% | 82.3% |
Company outline (FSC)
- Market
- KOSPI
- Fiscal year end
- Dec
- Founded
- 1946-04-09
- Listed
- 93/09/10
- Employees
- 899
- Auditor
- 삼정회계법인
- Audit opinion
- 적정의견
- Corporate reg. no.
- 1101110014433
- Outline updated
- 2026-09-24
Check the original filings
Read the annual report and audit report before you decide anything. The link opens a DART search for this company's name.
Search DART for SP삼화Computed from the Financial Services Commission's company outline and summary statements (data.go.kr). Data as of 2026-09-24.