ABOV Semiconductor Co.,Ltd.: debt-to-equity, ROE and more
KOSDAQ, Legal name ABOV Semiconductor Co.,Ltd.
Latest figures are the FY2025 consolidated summary statements.
Latest fiscal year ratios (computed here)
- Debt/equity
- 85.2%
- Equity ratio
- 54.0%
- ROE
- 1.3%
- Op. margin
- 4.2%
- Rev. growth
- 5.2%
- Interest coverage
- n/a
Condition flags
- Operating profit 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 | ₩200 | 32.6% |
| 2024 | ₩150 | 93.4% |
| 2023 | ₩100 | n/a |
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 | 19.8% | 83.4% | 12.3% | 10.5% | n/a |
| FY2022 consolidated | 91.6% | 52.2% | 7.3% | 10.6% | 44.8% |
| FY2023 consolidated | 105.0% | 48.8% | -23.8% | -6.3% | -4.2% |
| FY2024 consolidated | 89.6% | 52.8% | -11.7% | -2.2% | -0.1% |
| FY2025 consolidated | 85.2% | 54.0% | 1.3% | 4.2% | 5.2% |
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 | ₩167.5B | ₩242.6B | ₩232.4B | ₩232.1B | ₩244.1B |
| Operating profit | ₩17.6B | ₩25.8B | -₩14.6B | -₩5.1B | ₩10.1B |
| Pre-tax income | ₩15.0B | ₩14.4B | -₩26.0B | -₩16.0B | ₩4.6B |
| Net income | ₩13.7B | ₩12.7B | -₩33.4B | -₩18.1B | ₩2.0B |
| Total assets | ₩134.0B | ₩331.5B | ₩288.3B | ₩293.0B | ₩286.1B |
| Total liabilities | ₩22.2B | ₩158.5B | ₩147.7B | ₩138.5B | ₩131.6B |
| Total equity | ₩111.8B | ₩173.1B | ₩140.6B | ₩154.6B | ₩154.4B |
| Paid-in capital | ₩8.7B | ₩8.9B | ₩8.9B | ₩8.9B | ₩8.9B |
| Debt/equity (source value) | 19.8% | 91.6% | 105.0% | 89.6% | 85.2% |
Company outline (FSC)
- Market
- KOSDAQ
- Fiscal year end
- Dec
- Founded
- 2006-01-11
- Listed
- 09/06/05
- Employees
- 215
- Auditor
- 딜로이트 안진회계법인
- Audit opinion
- 적정의견
- Corporate reg. no.
- 1501110093926
- 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 어보브반도체Computed from the Financial Services Commission's company outline and summary statements (data.go.kr). Data as of 2026-09-24.