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GRVYGravity Co., Ltd.
$67.47$469M
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  4. Financial Ratios

Gravity Co., Ltd. (GRVY) Financial Ratios

Latest Ratios: P/E Ratio 9.4x · EV/EBITDA 4.9x · ROE 11.2%. (2002–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

GRVY Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$469M$402M$439M$483M$280M$473M$1.3B$260M$292M$328M$37M
Enterprise Value$321M$-203188795370$-228459448610$-183598627560$-169596816320$-93508577120$-106129447740$196M$-85759231645$-38766929615$-13958574808
P/E Ratio →9.420.010.010.000.000.010.020.010.010.02—
P/S Ratio1.150.000.000.000.000.000.000.000.000.000.00
P/B Ratio1.010.000.000.000.000.000.012.600.000.010.00
P/FCF8.470.010.010.000.000.010.020.010.010.010.01
P/OCF8.350.010.010.000.000.010.020.010.010.010.01

P/E links to full P/E history page with 30-year chart

GRVY EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—-0.36-0.46-0.25-0.37-0.23-0.260.00-0.30-0.27-0.40
EV / EBITDA4.86-2.24-2.41-1.09-1.52-0.91-1.140.00-2.43-2.64-2.36
EV / EBIT5.52-2.23-2.15-1.09-1.54-0.94-1.200.00-2.53-2.74-3.62
EV / FCF—-2.67-3.10-1.45-1.78-1.34-1.600.01-2.54-1.61-4.70

GRVY Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin35.0%35.0%38.7%33.2%42.3%45.8%41.1%26.4%26.8%33.5%59.8%
Operating Margin14.2%14.2%17.0%22.1%22.6%23.4%21.8%13.5%11.8%10.0%16.3%
Net Profit Margin12.0%12.0%17.0%18.2%17.9%15.9%15.4%11.0%11.0%9.4%-2.1%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE11.2%11.2%16.5%33.3%28.8%31.1%70.7%105.4%52.6%35.3%-2.4%
ROA9.4%9.4%13.4%25.8%21.6%22.2%47.2%46.0%21.8%15.9%-1.5%
ROIC15.5%15.5%20.7%54.7%50.2%65.1%189.4%102410.8%—94.9%37.9%
ROCE13.0%13.0%16.3%39.6%35.4%44.3%96.7%122.4%51.8%32.5%15.6%

GRVY Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity—————0.020.020.04———
Debt / EBITDA—————0.050.030.00———
Net Debt / Equity—-0.32-0.40-0.40-0.51-0.38-0.61-0.64-1.14-0.89-0.45
Net Debt / EBITDA-2.25-2.25-2.42-1.10-1.52-0.91-1.15-0.00-2.44-2.67-2.36
Debt / FCF—-2.68-3.10-1.45-1.78-1.34-1.62-0.00-2.55-1.62-4.71
Interest Coverage323.48323.48788.761042.35866.21864.49474.18176.182824.121087.54—

Net cash position: cash ($203.6B) exceeds total debt ($0)

GRVY Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio7.277.276.025.143.994.142.982.791.711.682.96
Quick Ratio7.277.276.025.143.994.092.952.791.691.632.89
Cash Ratio6.446.445.154.383.223.352.212.131.020.952.17
Asset Turnover—0.750.731.251.041.261.532379.591.661.220.67
Inventory Turnover—————70.85106.83—83.5031.1311.63
Days Sales Outstanding—38.5660.2937.6660.9346.3953.740.0377.38110.48130.81

GRVY Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield10.6%17003.7%19364.6%27311.7%29682.5%13931.3%4992.3%15343.5%10786.3%4057.1%—
FCF Yield11.8%18912.4%16826.8%26197.6%34078.9%14781.7%5267.8%9245.5%11568.2%7332.7%8094.2%
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$7M$7M$7M$7M$7M$7M$7M$7M$7M$7M

Key Metrics

Growth RegimeMixed
ProfitabilityModerate
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Volatile earnings and cash flow visibility

Deep Value Discount to Peers

Gravity trades at a significant discount to its larger peer NetEase, with a P/E of 9.98 versus 15.33 and an EV/EBITDA of 5.29 versus 12.24, suggesting the market is pricing in its volatile earnings profile and smaller scale.

The valuation multiples appear to reflect a substantial discount for Gravity's erratic revenue trajectory and lower profitability compared to a peer like NetEase. The PEG ratio of 5.71 indicates the market is not pricing in significant growth, which aligns with the historical pattern of sharp rebounds followed by declines. This deep value positioning may be warranted given the operational volatility, but it also suggests limited investor confidence in the sustainability of recent performance.

Margin Compression from Cyclical Peaks

Gross margins have compressed from a peak of 40.6% in 2024Q3 to 32.3% in 2026Q2, a trend that, when combined with volatile operating margins, suggests the company's earning power is highly sensitive to its lumpy product release cycle.

The decline in gross margin from over 40% to the low-30s range indicates potential pressure from higher content costs, platform fees, or a less favorable revenue mix. Operating margins have been even more volatile, swinging from 22.4% to 10.3% and back to 17.0% within recent quarters. This volatility implies that SG&A expenses, which are the primary swing factor, are not scaling efficiently with revenue, making it difficult to assess a normalized, sustainable margin profile.

Low and Volatile Returns on Capital

Return on Invested Capital (ROIC) has fluctuated between 1.6% and 6.5% over the past ten quarters, indicating the company struggles to generate consistent, attractive returns on the capital it employs.

The ROIC trend shows no clear compounding trajectory, instead oscillating with the company's volatile earnings. The peak ROIC of 6.5% in 2024Q1 is modest even at its best, and the recent 4.6% in 2026Q2 remains below what would typically be considered a cost of capital threshold. This pattern suggests that Gravity's asset-light model does not translate into high returns, likely due to the inconsistent profitability and the significant cash balance that dilutes overall capital efficiency.

Working Capital Driven by Receivables

Days Sales Outstanding (DSO) has been volatile, ranging from 41 to 76 days, while Days Payable Outstanding (DPO) has also swung widely, indicating inconsistent working capital management that may be tied to the timing of large revenue events.

The lack of a stable cash conversion cycle (CCC) due to missing inventory data makes a full efficiency assessment impossible. However, the DSO volatility suggests that collections are not predictable, which could create cash flow timing mismatches. The high DPO in some quarters (e.g., 117 days in 2025Q4) may indicate the company is stretching payables to manage cash, but this is not a consistent strategy, pointing to reactive rather than optimized working capital management.

Minimal Leverage with High Coverage

Gravity operates with virtually no financial leverage, as evidenced by a Debt-to-Equity ratio of 0.01 in recent quarters and an interest coverage ratio that spiked to 33.90 in 2026Q2, indicating debt service is a negligible concern.

The company's balance sheet is effectively unlevered, with debt levels so low they are immaterial to its capital structure. The high interest coverage ratio is a function of minimal interest expense rather than exceptionally high operating income. This conservative stance provides significant financial flexibility but also reinforces the earlier observation that the company may be hoarding cash rather than deploying it for growth or shareholder returns.

The Misleading Safety of the Current Ratio

The most commonly misapplied ratio for Gravity is the current ratio, which at 7.27 appears exceptionally strong but is inflated by a massive cash balance that may not be fully deployable for operations.

While the current ratio suggests an impenetrable liquidity fortress, it obscures the fact that the company's operational cash needs are likely much smaller than its total current assets. The ratio is dominated by a cash pile that, based on the prior balance sheet analysis, may reflect inefficient capital allocation rather than a strategic operational buffer. For a business with volatile earnings, a more meaningful metric would be the ratio of operating cash flow to current liabilities, but this data is unavailable, making the current ratio a potentially misleading indicator of true operational liquidity.

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Includes 30+ ratios · 24 years · Updated daily

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GRVY — Frequently Asked Questions

Quick answers to the most common questions about buying GRVY stock.

What is Gravity Co., Ltd.'s P/E ratio?

Gravity Co., Ltd.'s current P/E ratio is 9.4x. The historical average is 0.0x. This places it at the 100th percentile of its historical range.

What is Gravity Co., Ltd.'s EV/EBITDA?

Gravity Co., Ltd.'s current EV/EBITDA is 4.9x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 0.0x.

What is Gravity Co., Ltd.'s ROE?

Gravity Co., Ltd.'s return on equity (ROE) is 11.2%. The historical average is 17.6%.

Is GRVY stock overvalued?

Based on historical data, Gravity Co., Ltd. is trading at a P/E of 9.4x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Gravity Co., Ltd.'s profit margins?

Gravity Co., Ltd. has 35.0% gross margin and 14.2% operating margin. Operating margin between 10-20% is typical for established companies.