Rayence Co., Ltd. (KOSDAQ:228850)

Rayence Statistics

Total Valuation

Rayence has a market cap or net worth of KRW 84.82 billion. The enterprise value is -57.26 billion.

Market Cap	84.82B
Enterprise Value	-57.26B

Important Dates

The last earnings date was Tuesday, November 11, 2025.

Earnings Date	Nov 11, 2025
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 (%)	4.97%
Owned by Institutions (%)	0.65%
Float	4.94M

Valuation Ratios

The trailing PE ratio is 171.23 and the forward PE ratio is 10.16.

PE Ratio	171.23
Forward PE	10.16
PS Ratio	0.76
PB Ratio	0.35
P/TBV Ratio	0.36
P/FCF Ratio	9.95
P/OCF Ratio	7.96
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-115.60
EV / Sales	n/a
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	-6.72

Financial Position

The company has a current ratio of 14.05, with a Debt / Equity ratio of 0.02.

Current Ratio	14.05
Quick Ratio	11.59
Debt / Equity	0.02
Debt / EBITDA	1.78
Debt / FCF	0.57
Interest Coverage	-8.13

Financial Efficiency

Return on equity (ROE) is 0.18% and return on invested capital (ROIC) is -0.61%.

Return on Equity (ROE)	0.18%
Return on Assets (ROA)	-0.57%
Return on Invested Capital (ROIC)	-0.61%
Return on Capital Employed (ROCE)	-0.97%
Revenue Per Employee	484.31M
Profits Per Employee	2.15M
Employee Count	230
Asset Turnover	0.41
Inventory Turnover	2.00

Taxes

In the past 12 months, Rayence has paid 4.05 billion in taxes.

Income Tax	4.05B
Effective Tax Rate	90.31%

Stock Price Statistics

The stock price has decreased by -17.06% in the last 52 weeks. The beta is 0.54, so Rayence's price volatility has been lower than the market average.

Beta (5Y)	0.54
52-Week Price Change	-17.06%
50-Day Moving Average	5,541.40
200-Day Moving Average	6,275.00
Relative Strength Index (RSI)	42.23
Average Volume (20 Days)	12,689

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 111.39 billion and earned 495.35 million in profits. Earnings per share was 31.48.

Revenue	111.39B
Gross Profit	40.39B
Operating Income	-2.46B
Pretax Income	4.49B
Net Income	495.35M
EBITDA	2.74B
EBIT	-2.46B
Earnings Per Share (EPS)	31.48

Balance Sheet

The company has 147.39 billion in cash and 4.88 billion in debt, giving a net cash position of 142.51 billion or 9,055.98 per share.

Cash & Cash Equivalents	147.39B
Total Debt	4.88B
Net Cash	142.51B
Net Cash Per Share	9,055.98
Equity (Book Value)	243.99B
Book Value Per Share	15,477.33
Working Capital	207.65B

Cash Flow

In the last 12 months, operating cash flow was 10.66 billion and capital expenditures -2.13 billion, giving a free cash flow of 8.53 billion.

Operating Cash Flow	10.66B
Capital Expenditures	-2.13B
Free Cash Flow	8.53B
FCF Per Share	541.76

Margins

Gross margin is 36.26%, with operating and profit margins of -2.21% and 0.44%.

Gross Margin	36.26%
Operating Margin	-2.21%
Pretax Margin	4.03%
Profit Margin	0.44%
EBITDA Margin	2.46%
EBIT Margin	-2.21%
FCF Margin	7.65%

Dividends & Yields

This stock pays an annual dividend of 100.00, which amounts to a dividend yield of 1.86%.

Dividend Per Share	100.00
Dividend Yield	1.86%
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	317.68%
Buyback Yield	n/a
Shareholder Yield	1.84%
Earnings Yield	0.58%
FCF Yield	10.05%

Fair Value

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

Lynch Fair Value
Lynch Upside
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 4.43 and a Piotroski F-Score of 4.

Altman Z-Score	4.43
Piotroski F-Score	4