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AROMA SOFT Corp. (072770)   KOSDAQ
(Unit : %, Times)
Fiscal Year End 2006.12.312007.12.312008.12.312009.12.312010. 9.30
Net Income to Total Assets 23.04 2.30 - 15.92 - 7.47 5.48 
Ordinary Income to Total Assets 27.83 - 1.73 - 12.71 - 7.47 5.48 
Operating Profit to Working Capital 32.10 - 3.19 - 8.17 7.82 7.82 
Net Income to Equity 31.38 2.74 - 19.61 - 10.43 10.45 
Net Income to Sales 30.18 6.11 - 69.54 - 28.21 27.33 
Ordinary Income to Sales 36.45 - 4.60 - 55.53 - 28.21 27.33 
Operating Income to Sales 36.08 - 5.16 - 21.51 23.35 34.80 
Total Income to Sales 58.63 29.05 34.05 57.36 64.60 
Times Interest earned 47.59 - 4.86 - 27.40 - 4.36 2.54 
Financial Expenses/Sales 0.78 0.78 1.96 5.26 17.73 
Equity to Total Assets 73.34 88.33 74.19 69.38 43.14 
Liability to Equity 36.34 13.21 34.79 44.14 131.82 
Borrowings & Bonds to Assets 11.77 3.63 16.94 23.97 53.96 
Current Liabilities to Equity 11.62 5.93 19.44 20.53 108.83 
Fixed Assets to Equity & L/T Liabilities 41.24 59.57 45.86 21.65 97.24 
Fixed Ratio 51.43 63.91 52.89 26.76 119.60 
Current Ratio 730.48 831.91 421.16 571.76 103.12 
Quick Ratio 730.48 831.91 421.16 571.76 103.12 
Debt Coverage Ratio 4,662.75 1,648.63 - 134.34 - 37.48 14.78 
Total C/F to Liabilities 96.36 44.84 - 10.38 26.18 -    
Business Capital Turn over 0.89 0.62 0.38 0.33 0.30 
Total Assets Turn over 0.76 0.38 0.23 0.26 0.20 
Trade Receivables Turn over 3.15 2.67 2.42 3.50 3.64 
Inventories Turn over  -  -  -  -  - 
Trade Payables Turn over  -  -  -  -  - 
Sales Growth 48.81 - 4.95 - 13.75 29.34 8.51 
Total Asset Growth 35.30 135.54 1.91 21.65 81.00 
Equity Growth 34.87 183.68 - 14.41 13.75 12.55 
(Unit : %)
Fiscal Year End 2005.12.312006.12.312007.12.312008.12.312009.12.31
Cost of Sales 26.83  41.37  70.95  65.95  42.64 
Selling & General Adm.Exp. 31.12  22.54  34.21  55.56  34.01 
R & D Costs 19.51 
Depreciation 2.20  5.01  3.52  3.44  2.87 
Financial Expenses 0.78  0.78  1.96  5.26 
Operating Income 42.05  36.08 - 5.16 - 21.51  23.35 
Ordinary Income
Income before Income Taxes 38.57  36.45 - 4.60 - 55.53 - 28.21 
Net Profit 33.56  30.18  6.11 - 69.54 - 28.21 
(Unit : 100Mn. Won, %)
Fiscal Year End 2005.12.312006.12.312007.12.312008.12.312009.12.31
Total Debt 11.0  8.0  38.0  65.4 
Short-Term Debt 20.0  29.0 
Current Portion of L/T Debt 1.6  2.4 
Long-Term Debt 11.0  8.0  16.4  33.9 
Short-Term Debt to Total Debt 52.63  44.34