TOP MATERIAL Co., Ltd (KOSDAQ:360070)
8,870.00
-180.00 (-1.99%)
Aug 28, 2026, 3:30 PM KST
TOP MATERIAL Ratios and Metrics
Market cap in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Total Valuation
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 27, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
| 72,663 | 170,639 | 211,207 | 482,254 | 242,325 | - | |
Market Cap Growth | -61.87% | -19.21% | -56.20% | 99.01% | - | - |
Enterprise Value | 114,962 | 204,366 | 191,945 | 437,483 | 231,342 | - |
Last Close Price | 8870.00 | 20950.00 | 26150.00 | 60400.00 | 30146.65 | - |
Price Ratios
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 27, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
PE Ratio | - | - | - | 27.44 | 22.96 | - |
PS Ratio | 3.14 | 7.38 | 1.99 | 3.95 | 3.85 | - |
PB Ratio | 0.66 | 1.56 | 1.50 | 3.10 | 2.52 | - |
P/TBV Ratio | 0.67 | 1.57 | 1.50 | 3.11 | 2.52 | - |
P/FCF Ratio | - | - | - | - | 111.71 | - |
P/OCF Ratio | 92.90 | 218.16 | - | - | 17.64 | - |
EV Ratios
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 27, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
EV/Sales Ratio | 4.97 | 8.84 | 1.81 | 3.58 | 3.67 | - |
EV/EBITDA Ratio | - | - | - | 26.90 | 17.86 | - |
EV/EBIT Ratio | - | - | - | 31.73 | 19.66 | - |
EV/FCF Ratio | - | - | - | - | 106.65 | - |
Financial Efficiency
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 27, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Debt / Equity Ratio | 0.54 | 0.54 | 0.24 | 0.20 | 0.02 | 0.12 |
Debt / EBITDA Ratio | - | - | - | 1.88 | 0.14 | 0.59 |
Debt / FCF Ratio | - | - | - | - | 0.84 | 2.49 |
Net Debt / Equity Ratio | 0.39 | 0.39 | 0.00 | -0.39 | -0.70 | -0.39 |
Net Debt / EBITDA Ratio | -1.31 | -1.31 | 0.14 | -3.70 | -5.19 | -1.99 |
Net Debt / FCF Ratio | -1.34 | -1.34 | 0.01 | 2.12 | -31.02 | -8.39 |
Asset Turnover | 0.12 | 0.12 | 0.52 | 0.75 | 0.82 | 1.53 |
Inventory Turnover | 27.82 | 27.82 | 170.77 | 197.44 | 98.26 | 65.92 |
Quick Ratio | 1.66 | 1.66 | 4.16 | 10.66 | 3.31 | 4.43 |
Current Ratio | 1.96 | 1.96 | 4.75 | 13.89 | 4.00 | 5.31 |
Return on Equity (ROE) | -24.51% | -24.51% | -5.50% | 13.95% | 17.23% | 26.77% |
Return on Assets (ROA) | -11.25% | -11.25% | -2.20% | 5.31% | 9.59% | 14.44% |
Return on Invested Capital (ROIC) | -22.45% | -24.34% | -6.11% | 18.88% | 45.23% | 38.59% |
Return on Capital Employed (ROCE) | -24.30% | -24.30% | -4.10% | 7.20% | 12.10% | 17.10% |
Yields
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 27, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Earnings Yield | -42.49% | -17.99% | -3.86% | 3.64% | 4.36% | - |
FCF Yield | -43.36% | -18.46% | -21.82% | -5.88% | 0.90% | - |
Buyback Yield / Dilution | -2.51% | -2.51% | 2.67% | -25.83% | -15.18% | -1266.33% |