Rayence Co., Ltd. (KOSDAQ:228850)

Rayence Statistics

Total Valuation

Rayence has a market cap or net worth of KRW 103.70 billion. The enterprise value is -41.73 billion.

Market Cap	103.70B
Enterprise Value	-41.73B

Important Dates

The last earnings date was Tuesday, May 12, 2026.

Earnings Date	May 12, 2026
Ex-Dividend Date	Dec 29, 2025

Share Statistics

Rayence has 15.74 million shares outstanding.

Current Share Class	15.74M
Shares Outstanding	15.74M
Shares Change (YoY)	n/a
Shares Change (QoQ)	n/a
Owned by Insiders (%)	5.00%
Owned by Institutions (%)	0.27%
Float	4.94M

Valuation Ratios

The trailing PE ratio is 265.95 and the forward PE ratio is 6.21.

PE Ratio	265.95
Forward PE	6.21
PS Ratio	0.83
PB Ratio	0.43
P/TBV Ratio	0.45
P/FCF Ratio	28.23
P/OCF Ratio	15.64
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-107.18
EV / Sales	n/a
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	-11.36

Financial Position

The company has a current ratio of 10.94, with a Debt / Equity ratio of 0.02.

Current Ratio	10.94
Quick Ratio	9.15
Debt / Equity	0.02
Debt / EBITDA	1.07
Debt / FCF	1.59
Interest Coverage	4.08

Financial Efficiency

Return on equity (ROE) is 0.13% and return on invested capital (ROIC) is -4.24%.

Return on Equity (ROE)	0.13%
Return on Assets (ROA)	0.29%
Return on Invested Capital (ROIC)	-4.24%
Return on Capital Employed (ROCE)	0.50%
Weighted Average Cost of Capital (WACC)	6.43%
Revenue Per Employee	554.59M
Profits Per Employee	1.74M
Employee Count	224
Asset Turnover	0.46
Inventory Turnover	2.26

Taxes

In the past 12 months, Rayence has paid 3.37 billion in taxes.

Income Tax	3.37B
Effective Tax Rate	91.59%

Stock Price Statistics

The stock price has decreased by -1.79% in the last 52 weeks. The beta is 0.46, so Rayence's price volatility has been lower than the market average.

Beta (5Y)	0.46
52-Week Price Change	-1.79%
50-Day Moving Average	6,316.20
200-Day Moving Average	5,750.78
Relative Strength Index (RSI)	52.83
Average Volume (20 Days)	79,556

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, Rayence had revenue of KRW 124.23 billion and earned 389.37 million in profits. Earnings per share was 24.78.

Revenue	124.23B
Gross Profit	45.35B
Operating Income	1.24B
Pretax Income	3.68B
Net Income	389.37M
EBITDA	5.45B
EBIT	1.24B
Earnings Per Share (EPS)	24.78

Balance Sheet

The company has 151.65 billion in cash and 5.82 billion in debt, with a net cash position of 145.83 billion or 9,266.90 per share.

Cash & Cash Equivalents	151.65B
Total Debt	5.82B
Net Cash	145.83B
Net Cash Per Share	9,266.90
Equity (Book Value)	239.94B
Book Value Per Share	15,204.00
Working Capital	207.90B

Cash Flow

In the last 12 months, operating cash flow was 6.63 billion and capital expenditures -2.96 billion, giving a free cash flow of 3.67 billion.

Operating Cash Flow	6.63B
Capital Expenditures	-2.96B
Depreciation & Amortization	4.77B
Net Borrowing	-1.66B
Free Cash Flow	3.67B
FCF Per Share	233.44

Margins

Gross margin is 36.50%, with operating and profit margins of 1.00% and 0.31%.

Gross Margin	36.50%
Operating Margin	1.00%
Pretax Margin	2.96%
Profit Margin	0.31%
EBITDA Margin	4.38%
EBIT Margin	1.00%
FCF Margin	2.96%

Dividends & Yields

This stock pays an annual dividend of 300.00, which amounts to a dividend yield of 4.55%.

Dividend Per Share	300.00
Dividend Yield	4.55%
Dividend Growth (YoY)	200.00%
Years of Dividend Growth	1
Payout Ratio	404.15%
Buyback Yield	n/a
Shareholder Yield	4.67%
Earnings Yield	0.38%
FCF Yield	3.54%

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
Graham Upside

Stock Splits

This stock does not have any record of stock splits.

Last Split Date	n/a
Split Type	n/a
Split Ratio	n/a

Scores

Rayence has an Altman Z-Score of 3.92 and a Piotroski F-Score of 4.

Altman Z-Score	3.92
Piotroski F-Score	4