L&F CO.,LTD: debt-to-equity, ROE and more
KOSPI, Legal name L&F CO.,LTD
Latest figures are the FY2025 consolidated summary statements.
Latest fiscal year ratios (computed here)
- Debt/equity
- 363.1%
- Equity ratio
- 21.6%
- ROE
- -79.0%
- Op. margin
- -7.3%
- Rev. growth
- 13.0%
- 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
No dividend data yet for this company.
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 | 141.2% | 41.5% | -17.7% | 4.6% | n/a |
| FY2022 consolidated | 135.3% | 42.5% | 21.1% | 6.9% | 300.4% |
| FY2023 consolidated | 201.9% | 33.1% | -17.6% | -4.8% | 19.5% |
| FY2024 consolidated | 287.1% | 25.8% | -52.6% | -29.3% | -58.9% |
| FY2025 consolidated | 363.1% | 21.6% | -79.0% | -7.3% | 13.0% |
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 | ₩970.8B | ₩3.89T | ₩4.64T | ₩1.91T | ₩2.15T |
| Operating profit | ₩44.3B | ₩266.3B | -₩222.3B | -₩558.7B | -₩156.8B |
| Pre-tax income | -₩125.6B | ₩340.5B | -₩295.7B | -₩519.5B | -₩567.8B |
| Net income | -₩112.3B | ₩271.0B | -₩194.9B | -₩380.7B | -₩534.7B |
| Total assets | ₩1.53T | ₩3.02T | ₩3.35T | ₩2.80T | ₩3.13T |
| Total liabilities | ₩897.0B | ₩1.74T | ₩2.24T | ₩2.08T | ₩2.46T |
| Total equity | ₩635.2B | ₩1.29T | ₩1.11T | ₩723.3B | ₩676.8B |
| Paid-in capital | ₩17.4B | ₩18.0B | ₩18.1B | ₩18.1B | ₩20.1B |
| Debt/equity (source value) | 141.2% | 135.3% | 201.9% | 287.1% | 363.1% |
Company outline (FSC)
- Market
- KOSPI
- Fiscal year end
- Dec
- Founded
- 2000-07-27
- Listed
- 24/01/29
- Employees
- 1,924
- Auditor
- 삼정회계법인
- Audit opinion
- 적정의견
- Corporate reg. no.
- 1760110022654
- 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 엘앤에프Computed from the Financial Services Commission's company outline and summary statements (data.go.kr). Data as of 2026-09-24.