[경제용어:자본잠식] 자본잠식 쉽게 파악하는 법! 자본잠식이란 무엇일까? // 이투데이_쉬운경제
Summary
TLDRThis video script explains the concept of capital erosion in financial terms. Capital erosion occurs when a company's total capital is less than its capital contribution, typically due to continuous losses. The script illustrates this with an example of Company A, which initially had a total capital of 100 billion won, but after incurring a loss, its total capital decreased to 75 billion won, indicating capital erosion. The capital erosion rate is calculated as the percentage of the decrease in total capital relative to the capital contribution. The video warns that severe capital erosion can lead to a company being delisted from the stock market, emphasizing the importance of understanding this financial indicator.
Takeaways
- 💼 Capital erosion refers to a situation where the total capital on a company's financial statements is less than the capital contributed by the owners.
- 📈 The total capital includes the invested capital from the business owner and the capital raised through stock issuance, plus any retained earnings from business operations.
- 💸 If a company continues to operate at a loss, it can deplete its retained earnings and even the invested capital, leading to capital erosion.
- 🏢 For example, if Company A had a total capital of 100 billion won from invested capital and retained earnings of 20 billion won, but then suffered a loss of 10 billion won, its total capital would be reduced to 75 billion won, indicating capital erosion.
- 📉 The capital erosion rate can be calculated as the percentage of the difference between the invested capital and the total capital, multiplied by 100.
- 🚨 Capital erosion signals that a company's financial health is in a precarious state.
- 📉 If a company's capital erosion rate reaches 50% or more, it can be designated as a managed stock item.
- ⏳ If the capital erosion rate is maintained at 50% or more for over two years, the company may be delisted from the stock exchange according to regulations.
- 💡 A total capital of zero, or a 100% capital erosion rate, is referred to as complete capital erosion, which can lead to immediate delisting.
- 👍 Understanding capital erosion is crucial for assessing a company's financial stability.
Q & A
What is capital erosion?
-Capital erosion refers to a situation where the total capital on the financial statement is less than the capital contributed by the business owner. It can occur when a company incurs losses that deplete not only its retained earnings but also its contributed capital.
What are the components of total capital?
-Total capital consists of the contributed capital from the business owner and retained earnings, which is the accumulated profits from business activities.
How does a company's financial performance affect its total capital?
-If a company's performance is poor, leading to losses, it can reduce its retained earnings and potentially lead to capital erosion if the losses are significant enough.
What is an example of capital erosion given in the script?
-In the example, Company A had a total capital of 100 billion won, consisting of 80 billion won in contributed capital and 20 billion won in retained earnings. However, due to poor performance, they incurred a loss of 10 billion won, reducing the total capital to 75 billion won, indicating capital erosion.
What is the formula to calculate the capital erosion rate?
-The capital erosion rate is calculated by dividing the difference between the contributed capital and the total capital by the contributed capital, and then multiplying by 100 to get a percentage.
What is the significance of a capital erosion rate of 12% as mentioned in the script?
-A capital erosion rate of 12% indicates that the company's financial health is at risk, as it shows that 12% of the contributed capital has been eroded due to losses.
What happens if a company's capital erosion rate reaches 50% or more?
-If a company's capital erosion rate reaches 50% or more, it may be designated as a management concern and could face delisting from the stock exchange if the condition persists for over two years.
What is the term for a situation where the total capital is zero?
-A situation where the total capital is zero is referred to as 'complete capital erosion,' and in such a case, the company's stock listing can be immediately revoked.
Why is it important for investors to understand capital erosion?
-Understanding capital erosion is crucial for investors as it provides insights into the financial stability and risk associated with a company's operations and investment.
What action is recommended for viewers at the end of the script?
-The script encourages viewers to like and subscribe for more content on the topic of capital erosion.
Outlines
💹 Understanding Capital Erosion
Capital erosion refers to a situation where the total capital on a financial statement is less than the capital contribution. The total capital includes the invested capital from the business owner and the capital raised through stock issuance. If the company continues to operate at a loss, not only the retained earnings but also the invested capital can be reduced, leading to capital erosion. For instance, Company A had a total capital of 100 billion won, consisting of 80 billion won from the owner's investment and stock issuance, and 20 billion won in retained earnings. However, due to poor performance, the company not only lost its retained earnings but also incurred a loss of 10 billion won, reducing the total capital to 75 billion won. This is a state of capital erosion. The capital erosion rate is calculated as (Invested Capital - Total Capital) / Invested Capital * 100%, which in this case is approximately 12%. Capital erosion indicates that a company's financial situation is very risky. If the capital erosion rate exceeds 50%, the company is designated as a management stock, and if this situation continues for more than two years, it may be delisted according to stock market regulations. Complete capital erosion occurs when the total capital is zero, leading to immediate delisting.
Mindmap
Keywords
💡Capital erosion
💡Total capital
💡Retained earnings
💡Invested capital
💡Financial statements
💡Capital contribution
💡Losses
💡Capital erosion rate
💡Management focus stock
💡Delisting
💡Financial health
Highlights
Capital erosion refers to a situation where the total capital on the financial statement is less than the capital contribution.
Total capital includes the invested capital and the amount invested through stock issuance.
Capital erosion occurs when a company consistently incurs losses, reducing its retained earnings and potentially its invested capital.
An example is given with Company A, which had a total capital of 100 billion won, consisting of 80 billion won in contributed capital and 20 billion won in retained earnings.
If the company's performance is poor, it may suffer losses, reducing its total capital.
Capital erosion ratio is calculated by dividing the difference between contributed capital and total capital by the contributed capital and multiplying by 100.
Capital erosion indicates that a company's financial condition is in a very dangerous state.
If a company's capital erosion ratio reaches 50% or more, it is designated as a management stock.
A company with a capital erosion ratio of 100%, indicating complete capital erosion, is immediately delisted.
Understanding capital erosion is crucial for assessing a company's financial health.
Capital erosion can lead to delisting from the stock market if not addressed.
The video provides a clear explanation of how capital erosion is calculated and its implications.
The importance of monitoring a company's capital to prevent capital erosion is emphasized.
The video uses a real-life example to illustrate the concept of capital erosion.
The consequences of capital erosion on a company's stock market status are explained.
The video concludes with a reminder to remember the concept of capital erosion for financial analysis.
Transcripts
[음악]
자본잠식 이란 뭘까요 자본잠식 은
재무제표상 의 자본총계 가 자본금
보다 적은 상태를 말합니다 자본
총계는 사업주에 투자금 과 주식 발행
을 통해 투자된 금액을 모두 핫한
납입 자본금 기업 활동을 통해 수익을
낸 잉여금을 합한 값을 의미하는데
적자가 지속되면 능력은 물론 투자금
마저 깎여 자본잠식 이 발생하게
됩니다 예를 들어볼까요 a 회사 의
전년도 자본 총계는 사업주 의 투자금
과 주식 발행을 통해 만든 납입자본금
80억 그리고 잉여금 20억 으로 총
100억 이었읍니다 하지만 당의
실적이 좋지 않아 잉여금 은커녕
10억에 손실이 생겨 자본 총계는
75b 되었습니다 이렇게 a 에서는
자본총계 가 자본금 보다 적어진
자본잠식 상태가 된 것이며 이때
자본잠식 율은 납입 자본금 분 의
납입 자본금 - 자본총계 곱하기 팩
약 12% 가 됩니다
자본잠식 은 회사의 재정이 매우
위험한 상태라는 것을 알려줍니다
만약 상장은 a 회사가 50% 이상의
자본잠식 상태로 나타나면 관리종목으로
지정되며 2년 이상 유지 되었을 때
유가증권시장 규정에 의해 상장 태지
됩니다
그리고 자본총계 가 0 즉 자본잠식
유리 100% 일대를 완전 자본잠식
이라고 하는데 이 경우에는 바로
상장이 폐지됩니다 회사의 재정 상태를
알 수 있는 자본 잠시 자본잠식 에
대해서 이해가 되셨다면 좋아요 와
구독하기 한번씩 부탁드리구요
자본잠식 잊지 마세요
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[음악]
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