N CITRON INC.

N CITRON INC.

KKRX:101400
1,735.00
KRW
+16.00
(+0.93%)
-227.21EPS
27.55BMarket Cap
N CITRON INC.
KRX:101400
(Korea Stock Exchange)

Recent

price

1,735.00

P/E

ratio

- -

div

yld

- -

ROIC.AI

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
KRW
42,490.12
46,267.69
36,227.48
29,310.14
46,228.12
35,784.48
19,000.35
10,931.95
5,277.9
15,091.19
2,349.44
2,962.22
3,170.05
3,831.3
3,646.47
3,179.29
2,962.53
Revenue per Share
2,434.91
2,251.93
515.15
-8,224.24
-2,690.91
-4,763.64
-597.8
-3,636.36
-5,757.58
-13,393.94
-1,496.97
-157.58
-24.24
115.15
-175.76
-115.15
-154.84
Basic EPS, GAAP
-5,141.56
-2,638.25
-1,114.58
-5,402.91
-8,146.6
-3,010.99
-839.92
-3,330.37
-1,444.96
-10,011.01
-722.39
-191.33
-468.43
181.85
-214.81
-2.09
-19.46
Free Cash Flow per Basic Share
528.07
245.97
182.33
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Dividend per Share
17,245.65
18,145
18,532.67
10,285.69
7,604.52
5,651.99
5,432.03
5,924.78
1,709.31
3,504.13
3,269.36
3,728.37
3,719.29
3,827
3,712.05
3,180.48
3,048.29
Book Value per Share
11,336.99
11,962.87
11,785.58
6,891.65
4,020.78
3,683.04
3,745.68
4,715.99
1,193.07
3,105.72
3,233.41
3,671.5
3,676.84
3,772.52
3,210.6
2,769.91
2,652.31
Tangible Book Value per Share
1
1
1
1
1
2
2
2
3
1
5
5
8
9
10
11
11
Basic Weighted Avg Shares
44,643
47,627
49,338
40,044
63,154
56,501
41,788
26,253
16,271
10,937
10,760
15,794
24,847
35,869
36,312
34,368
33,849
Sales/Revenue/Turnover
6.1
7.05
0.39
-21.63
-7.15
-6.03
0.01
-22.15
-65.14
-53.23
-24.69
5.54
-0.66
1.17
-6.87
-14.82
-17.56
Operating Margin (%)
1,669
2,391
3,014
4,937
3,542
3,409
2,706
2,562
2,255
2,100
1,559
658
350
544
1,428
2,277
2,381
Depreciation Expense
2,558
2,318
702
-11,236
-3,676
-7,521
-1,315
-8,733
-17,750
-9,707
-6,856
-840
-190
1,078
-1,750
-1,245
-1,769
Net Income, GAAP
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Effective Tax Rate (%)
5.73
4.87
1.42
-28.06
-5.82
-13.31
-3.15
-33.26
-109.09
-88.75
-63.72
-5.32
-0.76
3.01
-4.82
-3.62
-5.23
Profit Margin (%)
5,720
9,483
4,429
-2,770
-3,545
-1,194
4,480
6,173
2,406
-161
4,690
14,704
19,020
26,925
18,942
20,710
19,061
Working Capital
664
6,008
2,851
3,495
39
- -
5,954
10,334
12,129
7,178
6,549
708
159
139
1,414
2,133
1,714
LT Debt
17,651
24,781
25,349
14,057
10,391
12,414
12,225
15,749
9,240
18,022
17,421
19,867
29,080
37,475
39,204
38,003
35,947
Total Equity
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Return on Invested Capital (%)
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Return on Capital (%)
14.98
10.93
2.8
-57.06
-30.07
-65.95
-10.67
-62.43
-164.72
-90.47
-41.45
-4.51
-0.78
3.25
-4.64
-3.32
-4.81
Return on Common Equity (%)

Capital Structure

KRW

•

in mil. unless spec.
Sep'25
Dec'25
Mar'26
ST Debt
427
519
774
LT Borrowings
1,355
882
561
LT Finance Leases
1,382
1,251
1,153
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
11
12
12
Market Capitalization
21,210
20,226
27,549

Working Capital

KRW

•

in mil. unless spec.
Sep'25
Dec'25
Mar'26
Total Current Assets
23,616
26,710
24,174
Cash, Cash Equivalents & STI
16,170
19,713
18,069
Accounts Receivable, Net
5,162
4,822
4,231
Inventories
1,199
1,431
763
Total Current Liabilities
4,644
6,000
5,113
Payables & Accruals
- -
- -
- -
ST Debt
427
519
774
Deferred Revenue
- -
- -
- -

Growth Rates

KRW

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
16.85%
18.17%
-3.06%
Free Cash Flow
-4.42%
-56.04%
-98.94%
Net Income, GAAP
-61.35%
-224.75%
-28.88%
Sales/Revenue/Turnover
0.87%
28.87%
-5.35%
Total Cash Common Dividend
- -
- -
- -

Quarterly Revenue

KRW

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
8,118
9,164
12,079
6,951
36,312
2025
8,989
6,671
11,790
6,919
34,368
2026
8,470
- -
- -
- -
- -

Quarterly Earnings Per Share

KRW

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
30.3
36.36
-109.09
-122.42
-175.76
2025
-42.42
-123.45
-88.03
135.31
-115.15
2026
-86.06
- -
- -
- -
- -

Quarterly Dividends Per Share

KRW

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
- -
2025
- -
- -
- -
- -
- -
2026
- -
- -
- -
- -
- -
Business
N Citron Inc. is a South Korea-based fabless semiconductor and technology company primarily engaged in the development, design, and commercialization of digital audio processing solutions and specialized electronic components. Founded in 2000 and headquartered in Seoul, South Korea, the company operates across the consumer electronics, semiconductor, and healthcare technology sectors, serving equipment manufacturers and consumer electronics brands across South Korea, Greater China, and international markets. The company's core product and service portfolio comprises digital audio amplifier integrated circuits (ICs); class-D audio power amplifiers; digital audio microprocessors (DAMP); audio digital signal processors (DSPs); acoustic module solutions for flat-panel televisions, smart monitors, home theater soundbars, and automotive multimedia systems; and healthcare monitoring devices and biosensor components. In recent operational and strategic developments, N Citron Inc. has pursued corporate diversification and operational restructuring to expand beyond its legacy audio semiconductor business. The company has broadened its business scope into healthcare technology, medical diagnostic devices, and electronic material distribution, supported by strategic capital reorganizations, private placements, and convertible debt financing to fund research initiatives and working capital. Furthermore, N Citron Inc. has updated its corporate identity, streamlined manufacturing and supply chain partnerships in East Asia, and forged commercial distribution alliances to scale its high-efficiency audio chipsets into next-generation smart appliances, Internet of Things (IoT) devices, and emerging healthcare hardware markets.