JS Balance Sheet Health

Financial Health criteria checks 2/6

JS has a total shareholder equity of ₩483.7B and total debt of ₩862.7B, which brings its debt-to-equity ratio to 178.4%. Its total assets and total liabilities are ₩1,806.0B and ₩1,322.4B respectively. JS's EBIT is ₩111.8B making its interest coverage ratio 4.7. It has cash and short-term investments of ₩86.3B.

Key information

178.4%

Debt to equity ratio

₩862.73b

Debt

Interest coverage ratio	4.7x
Cash	₩86.29b
Equity	₩483.66b
Total liabilities	₩1.32t
Total assets	₩1.81t

Recent financial health updates

JS (KRX:194370) Seems To Use Debt Quite Sensibly

May 07

JS (KRX:194370) Takes On Some Risk With Its Use Of Debt

Jan 14

Recent updates

Don't Buy JS Corporation (KRX:194370) For Its Next Dividend Without Doing These Checks

Dec 25

JS'(KRX:194370) Share Price Is Down 42% Over The Past Three Years.

Dec 15

Here's Why We Think JS's (KRX:194370) Statutory Earnings Might Be Conservative

Nov 24

Financial Position Analysis

Short Term Liabilities: A194370's short term assets (₩432.2B) exceed its short term liabilities (₩406.1B).

Long Term Liabilities: A194370's short term assets (₩432.2B) do not cover its long term liabilities (₩916.2B).

Debt to Equity History and Analysis

Debt Level: A194370's net debt to equity ratio (160.5%) is considered high.

Reducing Debt: A194370's debt to equity ratio has increased from 5.3% to 178.4% over the past 5 years.

Debt Coverage: A194370's debt is not well covered by operating cash flow (5.1%).

Interest Coverage: A194370's interest payments on its debt are well covered by EBIT (4.7x coverage).

Balance Sheet

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Company Analysis and Financial Data Status

Data	Last Updated (UTC time)
Company Analysis	2025/01/03 01:03
End of Day Share Price	2025/01/03 00:00
Earnings	2024/09/30
Annual Earnings	2023/12/31

Data Sources

The data used in our company analysis is from S&P Global Market Intelligence LLC. The following data is used in our analysis model to generate this report. Data is normalised which can introduce a delay from the source being available.

Package	Data	Timeframe	Example US Source ^*
Company Financials	10 years	Income statement Cash flow statement Balance sheet	SEC Form 10-K SEC Form 10-Q
Analyst Consensus Estimates	+3 years	Forecast financials Analyst price targets	Analyst Research Reports Blue Matrix
Market Prices	30 years	Stock prices Dividends, Splits and Actions	ICE Market Data SEC Form S-1
Ownership	10 years	Top shareholders Insider trading	SEC Form 4 SEC Form 13D
Management	10 years	Leadership team Board of directors	SEC Form 10-K SEC Form DEF 14A
Key Developments	10 years	Company announcements	SEC Form 8-K

^* example for US securities, for non-US equivalent regulatory forms and sources are used.

Unless specified all financial data is based on a yearly period but updated quarterly. This is known as Trailing Twelve Month (TTM) or Last Twelve Month (LTM) Data. Learn more here.

Analysis Model and Snowflake

Details of the analysis model used to generate this report is available on our Github page, we also have guides on how to use our reports and tutorials on Youtube.

Learn about the world class team who designed and built the Simply Wall St analysis model.

Industry and Sector Metrics

Our industry and section metrics are calculated every 6 hours by Simply Wall St, details of our process are available on .

Analyst Sources

JS Corporation is covered by 8 analysts. 2 of those analysts submitted the estimates of revenue or earnings used as inputs to our report. Analysts submissions are updated throughout the day.

Analyst	Institution
Jung Hyun Yu	Daishin Securities Co. Ltd.
Min-joo Kang	Daiwa Securities Co. Ltd.
Jae Kim	DAOL Investment & Securities Co., Ltd.

JS Balance Sheet Health

Financial Health criteria checks 2/6

Key information

Recent financial health updates

JS (KRX:194370) Seems To Use Debt Quite Sensibly

JS (KRX:194370) Takes On Some Risk With Its Use Of Debt

Recent updates

Upcoming dividend of ₩550 per share

New minor risk - Shareholder dilution

A Piece Of The Puzzle Missing From JS Corporation's (KRX:194370) Share Price

Investor sentiment deteriorates as stock falls 17%

Now 23% overvalued

Now 21% overvalued

Investor sentiment deteriorates as stock falls 17%

An undisclosed buyer agreed to acquire 18.40% stake in Yakjin Trading Corporation from JS Corporation (KOSE:A194370) for KRW 29.9 billion.

New minor risk - Shareholder dilution

Investor sentiment improves as stock rises 15%

New minor risk - Share price stability

JS (KRX:194370) Seems To Use Debt Quite Sensibly

Why JS' (KRX:194370) Shaky Earnings Are Just The Beginning Of Its Problems

Full year 2023 earnings: EPS misses analyst expectations

It's A Story Of Risk Vs Reward With JS Corporation (KRX:194370)

Consensus EPS estimates increase by 12%

Now 22% undervalued

Investor sentiment improves as stock rises 16%

Upcoming dividend of ₩500 per share at 6.7% yield

Now 21% undervalued

New minor risk - Shareholder dilution

Now 21% undervalued

Investor sentiment improves as stock rises 18%

Third quarter 2023 earnings released: EPS: ₩2,156 (vs ₩1,800 in 3Q 2022)

New minor risk - Share price stability

Investor sentiment improves as stock rises 25%

Now 21% undervalued

Investor sentiment improves as stock rises 16%

Upcoming dividend of ₩350 per share at 6.6% yield

JS Corporation (KOSE:A194370), HL Co.,Ltd, S.F. Holding Co., Ltd. (SZSE:002352) Hong Seo-Yoon,Kim Mun-Ja and Kook-Heeju agreed to acquire 16.12% stake in THE MIDONG Co,. Ltd. (KOSDAQ:A161570) from Shanghai Yufeng Investment for CNY4.1 billion.

First quarter 2023 earnings released: EPS: ₩442 (vs ₩1,317 in 1Q 2022)

Full year 2022 earnings released: EPS: ₩5,118 (vs ₩3,876 in FY 2021)

Upcoming dividend of ₩400 per share

Price target decreased to ₩32,000

Price target decreased to ₩32,000

Investor sentiment deteriorated over the past week

Upcoming dividend of ₩200 per share

Investor sentiment deteriorated over the past week

JS Corporation (KOSE:A194370) announces an Equity Buyback for KRW 5,000 million worth of its shares.

Price target increased to ₩45,000

Upcoming dividend of ₩300 per share

Investor sentiment deteriorated over the past week

Investor sentiment improved over the past week

JS Corporation announced that it has received KRW 20 billion in funding

Investor sentiment improved over the past week

Upcoming dividend of ₩150 per share

Investor sentiment improved over the past week

What Is The Ownership Structure Like For JS Corporation (KRX:194370)?

Full year 2020 earnings released: EPS ₩189 (vs ₩646 in FY 2019)

New 90-day high: ₩12,200

Investor sentiment improved over the past week

Should JS Corporation (KRX:194370) Focus On Improving This Fundamental Metric?

JS Corporation, Annual General Meeting, Mar 18, 2021

New 90-day high: ₩9,050

Investor sentiment improved over the past week

Does It Make Sense To Buy JS Corporation (KRX:194370) For Its Yield?

New 90-day high: ₩7,990

JS (KRX:194370) Takes On Some Risk With Its Use Of Debt

Don't Buy JS Corporation (KRX:194370) For Its Next Dividend Without Doing These Checks

JS'(KRX:194370) Share Price Is Down 42% Over The Past Three Years.

Here's Why We Think JS's (KRX:194370) Statutory Earnings Might Be Conservative

New 90-day low: ₩6,560

JS Corporation (KOSE:A194370) completed the acquisition of Yakjin Trading Corporation from Carlyle Asia Growth Partners IV, L.P., managed by The Carlyle Group Inc. (NasdaqGS:CG) and Cho Yong-ro.

JS Corporation announced that it has received KRW 421.875 million in funding

New 90-day low - ₩6,680

Financial Position Analysis

Debt to Equity History and Analysis

Balance Sheet

Discover healthy companies

Company Analysis and Financial Data Status

Data Sources

Analysis Model and Snowflake

Industry and Sector Metrics