Yangjisa: debt-to-equity, ROE and more
KOSDAQ, Legal name Yangjisa
Latest figures are the FY2025 separate summary statements.
Latest fiscal year ratios (computed here)
- Debt/equity
- 9.4%
- Equity ratio
- 91.4%
- ROE
- -0.8%
- Op. margin
- -10.9%
- Rev. growth
- -3.9%
- Interest coverage
- n/a
Condition flags
- Latest operating profit is not above zero, or not reported.
- Operating loss for 1 straight year.
- 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 | ₩50 | -39.4% |
| 2024 | ₩50 | 15.4% |
| 2023 | ₩50 | 56.3% |
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 separate | 10.8% | 90.2% | 0.7% | -4.6% | n/a |
| FY2022 separate | 5.4% | 94.9% | -2.2% | -1.3% | 1.1% |
| FY2023 separate | 5.0% | 95.2% | 0.7% | -11.1% | 38.4% |
| FY2024 separate | 4.3% | 95.8% | 2.4% | 0.3% | -6.4% |
| FY2025 separate | 9.4% | 91.4% | -0.8% | -10.9% | -3.9% |
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 | ₩44.4B | ₩44.9B | ₩62.1B | ₩58.2B | ₩55.9B |
| Operating profit | -₩2.1B | -₩594.8M | -₩6.9B | ₩156.0M | -₩6.1B |
| Pre-tax income | ₩1.3B | -₩5.4B | ₩1.6B | ₩5.4B | -₩2.1B |
| Net income | ₩1.3B | -₩4.1B | ₩1.2B | ₩4.4B | -₩1.6B |
| Total assets | ₩210.0B | ₩194.5B | ₩194.7B | ₩196.9B | ₩205.9B |
| Total liabilities | ₩20.5B | ₩10.0B | ₩9.3B | ₩8.2B | ₩17.7B |
| Total equity | ₩189.5B | ₩184.4B | ₩185.5B | ₩188.7B | ₩188.2B |
| Paid-in capital | ₩8.0B | ₩8.0B | ₩8.0B | ₩8.0B | ₩8.0B |
| Debt/equity (source value) | 10.8% | 5.4% | 5.0% | 4.3% | 9.4% |
Company outline (FSC)
- Market
- KOSDAQ
- Fiscal year end
- Jun
- Founded
- 1979-01-15
- Listed
- 96/10/24
- Employees
- 205
- Auditor
- 우리회계법인
- Audit opinion
- 적정의견
- Corporate reg. no.
- 1101110244965
- 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 양지사Computed from the Financial Services Commission's company outline and summary statements (data.go.kr). Data as of 2026-09-24.