S-Prism Co., Ltd.: debt-to-equity, ROE and more
KOSDAQ, Legal name S-Prism Co., Ltd.
Latest figures are the FY2025 consolidated summary statements.
Latest fiscal year ratios (computed here)
- Debt/equity
- 98.6%
- Equity ratio
- 50.4%
- ROE
- -47.6%
- Op. margin
- -95.1%
- Rev. growth
- -53.1%
- Interest coverage
- n/a
Condition flags
- Latest operating profit is not above zero, or not reported.
- Operating loss for 3 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 | n/a | n/a |
| 2024 | ₩50 | -29.4% |
| 2023 | ₩50 | -15.3% |
No cash dividend in the latest fiscal year, or no value reported.
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 | 69.1% | 59.2% | 6.9% | 4.8% | n/a |
| FY2022 consolidated | 117.5% | 46.0% | 1.1% | 2.5% | -1.1% |
| FY2023 consolidated | 108.5% | 48.0% | -3.3% | -7.6% | -30.5% |
| FY2024 consolidated | 79.9% | 55.6% | -1.8% | -12.3% | 3.5% |
| FY2025 consolidated | 98.6% | 50.4% | -47.6% | -95.1% | -53.1% |
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 | ₩47.3B | ₩46.8B | ₩32.5B | ₩33.7B | ₩15.8B |
| Operating profit | ₩2.3B | ₩1.2B | -₩2.5B | -₩4.1B | -₩15.0B |
| Pre-tax income | ₩1.9B | ₩221.5M | -₩4.5B | -₩2.3B | -₩22.8B |
| Net income | ₩4.9B | ₩750.8M | -₩2.3B | -₩1.2B | -₩21.8B |
| Total assets | ₩118.8B | ₩153.1B | ₩144.6B | ₩122.0B | ₩91.0B |
| Total liabilities | ₩48.5B | ₩82.7B | ₩75.3B | ₩54.2B | ₩45.2B |
| Total equity | ₩70.3B | ₩70.4B | ₩69.4B | ₩67.8B | ₩45.8B |
| Paid-in capital | ₩3.4B | ₩3.4B | ₩3.5B | ₩3.5B | ₩3.5B |
| Debt/equity (source value) | 69.1% | 117.5% | 108.5% | 79.9% | 98.6% |
Company outline (FSC)
- Market
- KOSDAQ
- Fiscal year end
- Dec
- Founded
- 2014-02-28
- Listed
- 18/10/15
- Employees
- 37
- Auditor
- 한미회계법인
- Audit opinion
- 적정의견
- Corporate reg. no.
- 1311110367986
- 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 에스프리즘Computed from the Financial Services Commission's company outline and summary statements (data.go.kr). Data as of 2026-09-24.