N Citron, Inc. (KOSDAQ:101400)

N Citron Statistics

Total Valuation

N Citron has a market cap or net worth of KRW 20.61 billion. The enterprise value is 5.54 billion.

Market Cap	20.61B
Enterprise Value	5.54B

Important Dates

The last earnings date was Thursday, May 28, 2026.

Earnings Date	May 28, 2026
Ex-Dividend Date	n/a

Share Statistics

N Citron has 11.74 million shares outstanding. The number of shares has decreased by -50.13% in one year.

Current Share Class	11.74M
Shares Outstanding	11.74M
Shares Change (YoY)	-50.13%
Shares Change (QoQ)	+521.67%
Owned by Insiders (%)	14.46%
Owned by Institutions (%)	n/a
Float	8.18M

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	0.61
PB Ratio	0.57
P/TBV Ratio	0.67
P/FCF Ratio	n/a
P/OCF Ratio	17.41
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-3.13
EV / Sales	0.16
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	-24.92

Financial Position

The company has a current ratio of 4.73, with a Debt / Equity ratio of 0.07.

Current Ratio	4.73
Quick Ratio	4.39
Debt / Equity	0.07
Debt / EBITDA	n/a
Debt / FCF	-11.19
Interest Coverage	-17.99

Financial Efficiency

Return on equity (ROE) is -6.91% and return on invested capital (ROIC) is -9.31%.

Return on Equity (ROE)	-6.91%
Return on Assets (ROA)	-8.19%
Return on Invested Capital (ROIC)	-9.31%
Return on Capital Employed (ROCE)	-15.15%
Weighted Average Cost of Capital (WACC)	9.63%
Revenue Per Employee	3.38B
Profits Per Employee	-176.92M
Employee Count	10
Asset Turnover	0.75
Inventory Turnover	11.83

Taxes

Income Tax	-39.65M
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -22.12% in the last 52 weeks. The beta is 0.96, so N Citron's price volatility has been similar to the market average.

Beta (5Y)	0.96
52-Week Price Change	-22.12%
50-Day Moving Average	2,501.82
200-Day Moving Average	2,204.00
Relative Strength Index (RSI)	31.71
Average Volume (20 Days)	102,836

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, N Citron had revenue of KRW 33.85 billion and -1.77 billion in losses. Loss per share was -146.61.

Revenue	33.85B
Gross Profit	12.86B
Operating Income	-5.91B
Pretax Income	-2.64B
Net Income	-1.77B
EBITDA	-3.53B
EBIT	-5.91B
Loss Per Share	-146.61

Balance Sheet

The company has 18.07 billion in cash and 2.49 billion in debt, with a net cash position of 15.58 billion or 1,326.94 per share.

Cash & Cash Equivalents	18.07B
Total Debt	2.49B
Net Cash	15.58B
Net Cash Per Share	1,326.94
Equity (Book Value)	35.95B
Book Value Per Share	495.86
Working Capital	19.06B

Cash Flow

In the last 12 months, operating cash flow was 1.18 billion and capital expenditures -1.41 billion, giving a free cash flow of -222.29 million.

Operating Cash Flow	1.18B
Capital Expenditures	-1.41B
Depreciation & Amortization	2.38B
Net Borrowing	-687.48M
Free Cash Flow	-222.29M
FCF Per Share	-18.93

Margins

Gross margin is 38.00%, with operating and profit margins of -17.46% and -5.23%.

Gross Margin	38.00%
Operating Margin	-17.46%
Pretax Margin	-7.79%
Profit Margin	-5.23%
EBITDA Margin	-10.42%
EBIT Margin	-17.46%
FCF Margin	n/a

Dividends & Yields

N Citron does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	50.13%
Shareholder Yield	50.13%
Earnings Yield	-8.59%
FCF Yield	-1.08%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value	n/a
Lynch Upside	n/a
Graham Number	n/a
Graham Upside	n/a

Stock Splits

The last stock split was on April 23, 2026. It was a reverse split with a ratio of 0.5.

Last Split Date	Apr 23, 2026
Split Type	Reverse
Split Ratio	0.5

Scores

N Citron has an Altman Z-Score of 0.87 and a Piotroski F-Score of 4. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.87
Piotroski F-Score	4