SM ENTERTAINMENT CO., Ltd.: debt-to-equity, ROE and more
KOSDAQ, Legal name SM ENTERTAINMENT CO., Ltd.
Latest figures are the FY2025 consolidated summary statements.
Latest fiscal year ratios (computed here)
- Debt/equity
- 47.8%
- Equity ratio
- 67.7%
- ROE
- 26.4%
- Op. margin
- 15.6%
- Rev. growth
- 18.7%
- 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 | ₩1,620 | 10.7% |
| 2024 | ₩400 | 50.0% |
| 2023 | ₩1,200 | 32.2% |
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 | 66.8% | 60.0% | 16.9% | 9.6% | n/a |
| FY2022 consolidated | 65.1% | 60.6% | 9.3% | 10.7% | 21.3% |
| FY2023 consolidated | 69.4% | 59.0% | 9.1% | 11.8% | 13.0% |
| FY2024 consolidated | 71.2% | 58.4% | 0.1% | 8.8% | 3.0% |
| FY2025 consolidated | 47.8% | 67.7% | 26.4% | 15.6% | 18.7% |
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 | ₩701.6B | ₩850.8B | ₩961.1B | ₩989.7B | ₩1.17T |
| Operating profit | ₩67.5B | ₩91.0B | ₩113.5B | ₩87.3B | ₩183.0B |
| Pre-tax income | ₩173.1B | ₩116.9B | ₩118.9B | ₩26.1B | ₩367.7B |
| Net income | ₩133.2B | ₩82.0B | ₩82.7B | ₩818.8M | ₩359.4B |
| Total assets | ₩1.31T | ₩1.46T | ₩1.54T | ₩1.42T | ₩2.01T |
| Total liabilities | ₩526.5B | ₩576.9B | ₩631.6B | ₩590.0B | ₩649.0B |
| Total equity | ₩788.4B | ₩886.1B | ₩909.4B | ₩829.1B | ₩1.36T |
| Paid-in capital | ₩11.9B | ₩11.9B | ₩11.9B | ₩11.9B | ₩11.9B |
| Debt/equity (source value) | 66.8% | 65.1% | 69.4% | 71.2% | 47.8% |
Company outline (FSC)
- Market
- KOSDAQ
- Fiscal year end
- Dec
- Founded
- 1995-02-14
- Listed
- 00/04/27
- Employees
- 765
- Auditor
- 삼정회계법인
- Audit opinion
- 적정의견
- Corporate reg. no.
- 1101111128340
- 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 에스엠Computed from the Financial Services Commission's company outline and summary statements (data.go.kr). Data as of 2026-09-24.