Earnings quality
Compare earnings and operating cash flow for earnings quality.
Celltrion, Inc.
Ticker 068270 · 🇰🇷 Korea · Consolidated K-IFRS · amounts in won
Filed 2025-03-31 · Period end 2024-12-31
Takeaway
Worth trackingSales and operating profit both moved in a healthier direction.
operating margin is 13.8%; equity ratio is 83.5%.
Sales and operating profit moved together — keep watching margins and whether the trend persists next period.
ActionWorth tracking
OP margin13.8%
Equity ratio83.5%
Last price—
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
Celltrion, Inc. is a Korea-listed company with consolidated financial statements filed on DART (Open DART).
Financial statements
Income statement
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Revenue | ₩2.2T | ₩3.6T |
| Cost of sales* | ₩1.1T | ₩1.9T |
| Gross profit | ₩1.1T | ₩1.7T |
| Operating profit | ₩651.5B | ₩492.0B |
| Finance income | ₩31.4B | ₩56.7B |
| Finance costs | ₩20.0B | ₩80.3B |
| Income tax | ₩131.4B | ₩157.2B |
| Profit for the period | ₩539.7B | ₩418.9B |
| Profit to owners | ₩535.6B | ₩422.7B |
| Basic EPS | 3,759.00 | 2,048.00 |
Balance sheet
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Cash & equivalents | ₩564.6B | ₩996.4B |
| Current assets | ₩5.1T | ₩5.6T |
| Non-current assets | ₩14.9T | ₩15.5T |
| Total assets | ₩20.0T | ₩21.1T |
| Current liabilities | ₩2.5T | ₩3.2T |
| Short-term borrowings | — | — |
| Non-current liabilities* | ₩318.6B | ₩288.0B |
| Total liabilities | ₩2.8T | ₩3.5T |
| Owners’ equity | ₩17.1T | ₩17.6T |
| Total equity | ₩17.1T | ₩17.6T |
Cash flow statement
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Operating cash flow | ₩537.2B | ₩901.9B |
| Investing cash flow | -₩138.9B | -₩169.4B |
| Financing cash flow | -₩385.1B | -₩353.0B |
| Net change in cash | — | — |
| Cash at end of period | ₩564.6B | ₩996.4B |
Five-year trends
Key metrics
| Metric | Trend | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 |
|---|---|---|---|---|---|---|
| Revenue | ₩1.8T | ₩1.9T | ₩2.3T | ₩2.2T | — | |
| Operating profit | ₩718.6B | ₩756.9B | ₩647.2B | ₩651.5B | ₩492.0B | |
| Profit to owners | ₩525.7B | ₩595.8B | ₩542.6B | ₩539.7B | ₩418.9B | |
| Total assets | ₩5.0T | ₩5.7T | ₩5.9T | ₩19.9T | ₩21.1T | |
| Cash & equivalents | ₩684.3B | ₩1.2T | ₩551.2B | ₩564.6B | ₩996.4B | |
| Owners’ equity | ₩3.4T | ₩4.1T | ₩4.3T | ₩17.1T | ₩17.6T |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Constructive
Sales and operating profit both moved in a healthier direction.
On the income statement, revenue moved from ₩2.2T to ₩3.6T (▲ +63.4%). Operating profit went from ₩651.5B to ₩492.0B (▼ -24.5%).
Operating cash flow was ₩901.9B (prior ₩537.2B), with cash on the balance sheet at ₩996.4B versus ₩564.6B.
Liquidity & leverage
Watch short-term liabilities against the cash balance.
Capital buffer
Total equity moved from ₩17.1T to ₩17.6T.
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Source: DART 20250317000929
((주)셀트리온), period end 2024-12-31.