Hankook Cosmetics Co Ltd

Hankook Cosmetics maintains a strong liquidity position, with cash and equivalents amounting to KRW 15,906,436,930, representing 28.2% of total assets. The company's liquidity FPT (free cash flow to total liabilities) is robust, with free cash flow of KRW 2,074,073,840 and total liabilities of KRW 22,807,739,190, resulting in a liquidity buffer that supports operational flexibility [doc:HA-latest]. The current ratio of 1.84 indicates the company can cover its short-term obligations more than once over [doc:valuation snapshot]. Profitability metrics show a mixed picture. The company's return on equity (ROE) of 3.36% and return on assets (ROA) of 2.00% are below the industry median for Personal Care Products, which typically sees ROE in the 5-8% range. Gross profit of KRW 41,900,305,320 represents 49.3% of revenue, but operating income of KRW 527,535,270 is only 0.62% of revenue, indicating high operating costs relative to sales [doc:HA-latest]. The company's revenue is concentrated across two business segments: Cosmetics Sales Business and Other Business. The Cosmetics Sales Business is the primary revenue driver, though the exact proportion is not disclosed. The Other Business segment includes franchise operations and real estate leasing, which may provide diversification but also introduce exposure to non-core revenue streams [doc:HA-latest]. Growth trajectory appears modest. Revenue for the latest period was KRW 85,031,829,900, with no prior-year data provided. The outlook for the current fiscal year (FY) and next FY is not explicitly stated, but the company's capital expenditure of KRW -792,951,780 suggests a focus on cost optimization rather than expansion [doc:HA-latest]. Risk assessment indicates low liquidity and dilution risk. The company has no immediate filing-based liquidity or dilution flags, and its debt-to-equity ratio of 0.16 suggests a conservative capital structure. However, the high price-to-earnings (PE) ratio of 126.01 and price-to-book (PB) ratio of 4.23 indicate that the stock is trading at a premium relative to earnings and book value, which could be a concern if earnings growth does not meet expectations [doc:valuation snapshot]. Recent events include no disclosed material filings or transcripts in the provided data. The company's financials suggest a stable but low-growth business model, with a focus on maintaining liquidity and managing operating costs [doc:HA-latest].