S Prism Co Ltd

Capital Structure and Liquidity S Prism Co Ltd has a market capitalization of KRW 77.54 billion and a price-to-book ratio of 1.69, indicating a premium to its book value. The company's liquidity position is characterized as medium, with a current ratio of 1.69 and negative net cash after subtracting total debt. Free cash flow is negative at KRW -20.22 billion, and operating cash flow is also negative at KRW -1.36 billion, signaling cash flow challenges. ### Profitability and Returns The company is unprofitable, with a net loss of KRW -21.81 billion and an operating loss of KRW -20.72 billion. Return on equity is -47.66%, and return on assets is -23.95%, both significantly below industry norms. Gross profit is also negative at KRW -4.30 billion, indicating cost overruns or pricing pressures. ### Segments and Geographic Exposure S Prism Co Ltd operates in a single disclosed segment focused on hydrogen fuel cell products and services. Revenue is reported in KRW, with no specific geographic breakdown provided. The company serves both domestic and overseas markets, but the extent of international exposure is not quantified in the available data. ### Growth Trajectory Analysts expect continued losses, with a mean EPS estimate of -898 KRW compared to a last actual EPS of -3,124 KRW. The company's revenue of KRW 15.79 billion is not accompanied by growth metrics, and the outlook for the current and next fiscal years is not explicitly provided in the input data. ### Risk Factors The company faces liquidity risk due to negative net cash and a negative free cash flow. Dilution risk is assessed as low, with no significant adjustments applied to the valuation. The debt-to-equity ratio of 0.72 suggests moderate leverage, but the negative operating cash flow raises concerns about debt servicing. ### Recent Events No specific recent events, filings, or transcripts are provided in the input data to inform the company's recent developments or strategic shifts.