Rayence Co., Ltd. (KOSDAQ:228850)

Rayence Statistics

Total Valuation

Rayence has a market cap or net worth of KRW 97.72 billion. The enterprise value is -48.71 billion.

Market Cap	97.72B
Enterprise Value	-48.71B

Important Dates

The next estimated earnings date is Monday, May 11, 2026.

Earnings Date	May 11, 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 (%)	4.98%
Owned by Institutions (%)	0.35%
Float	4.94M

Valuation Ratios

PE Ratio	n/a
Forward PE	9.83
PS Ratio	0.85
PB Ratio	0.41
P/TBV Ratio	0.43
P/FCF Ratio	13.68
P/OCF Ratio	10.61
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	9.22
EV / Sales	n/a
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	-6.82

Financial Position

The company has a current ratio of 14.95, with a Debt / Equity ratio of 0.02.

Current Ratio	14.95
Quick Ratio	12.39
Debt / Equity	0.02
Debt / EBITDA	6.67
Debt / FCF	0.65
Interest Coverage	-13.52

Financial Efficiency

Return on equity (ROE) is -2.21% and return on invested capital (ROIC) is -4.24%.

Return on Equity (ROE)	-2.21%
Return on Assets (ROA)	-0.96%
Return on Invested Capital (ROIC)	-4.24%
Return on Capital Employed (ROCE)	-1.65%
Weighted Average Cost of Capital (WACC)	6.71%
Revenue Per Employee	512.16M
Profits Per Employee	-23.58M
Employee Count	224
Asset Turnover	0.43
Inventory Turnover	2.10

Taxes

In the past 12 months, Rayence has paid 1.64 billion in taxes.

Income Tax	1.64B
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -3.44% 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	-3.44%
50-Day Moving Average	5,818.00
200-Day Moving Average	5,789.48
Relative Strength Index (RSI)	56.21
Average Volume (20 Days)	17,840

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 114.72 billion and -5.28 billion in losses. Loss per share was -335.61.

Revenue	114.72B
Gross Profit	40.92B
Operating Income	-4.07B
Pretax Income	-3.68B
Net Income	-5.28B
EBITDA	701.66M
EBIT	-4.07B
Loss Per Share	-335.61

Balance Sheet

The company has 151.52 billion in cash and 4.68 billion in debt, with a net cash position of 146.85 billion or 9,331.62 per share.

Cash & Cash Equivalents	151.52B
Total Debt	4.68B
Net Cash	146.85B
Net Cash Per Share	9,331.62
Equity (Book Value)	237.37B
Book Value Per Share	15,057.86
Working Capital	205.68B

Cash Flow

In the last 12 months, operating cash flow was 9.21 billion and capital expenditures -2.06 billion, giving a free cash flow of 7.14 billion.

Operating Cash Flow	9.21B
Capital Expenditures	-2.06B
Depreciation & Amortization	4.77B
Net Borrowing	-1.66B
Free Cash Flow	7.14B
FCF Per Share	453.94

Margins

Gross margin is 35.67%, with operating and profit margins of -3.55% and -4.60%.

Gross Margin	35.67%
Operating Margin	-3.55%
Pretax Margin	-3.21%
Profit Margin	-4.60%
EBITDA Margin	0.61%
EBIT Margin	-3.55%
FCF Margin	6.23%

Dividends & Yields

This stock pays an annual dividend of 300.00, which amounts to a dividend yield of 4.86%.

Dividend Per Share	300.00
Dividend Yield	4.86%
Dividend Growth (YoY)	200.00%
Years of Dividend Growth	1
Payout Ratio	n/a
Buyback Yield	n/a
Shareholder Yield	4.89%
Earnings Yield	-5.40%
FCF Yield	7.31%

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

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 4.55 and a Piotroski F-Score of 3.

Altman Z-Score	4.55
Piotroski F-Score	3