SYTS (XKRX:002170) EV-to-FCF: -2.74 (As of Sep. 21, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XKRX:002170 SYTS XKRX:002170
76 GF Score
Price ₩53,500.00
GF Value ₩45,396.72
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is SYTS EV-to-FCF?

SYTS XKRX:002170 -1.83% 76 EV-to-FCF is -2.74 as of Sep. 21, 2026. GuruFocus rates XKRX:002170 with a GF Score™ of 76/100 and a GF Value™ of ₩45,396.72 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 643 Manufacturing - Apparel & Accessories companies, SYTS ranks better than 98.13% on this metric.

EV-to-FCF is calculated as enterprise value divided by its free cash flow. As of today, SYTS's Enterprise Value is ₩-97,928 Mil. SYTS's Free Cash Flow for the trailing twelve months (TTM) ended in Jun. 2026 was ₩35,770 Mil. Therefore, SYTS's EV-to-FCF for today is -2.74.

The historical rank and industry rank for SYTS's EV-to-FCF or its related term are showing as below:

XKRX:002170' s EV-to-FCF Range Over the Past 10 Years
Min: -300.8   Med: -0.5   Max: 22.93
Current: -2.74

During the past 13 years, the highest EV-to-FCF of SYTS was 22.93. The lowest was -300.80. And the median was -0.50.

XKRX:002170's EV-to-FCF is ranked better than
98.13% of 643 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 15.04 vs XKRX:002170: -2.74

EV-to-FCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-09-21), SYTS's stock price is ₩53500.00. SYTS's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was ₩9525.973. Therefore, SYTS's PE Ratio (TTM) for today is 5.62.


SYTS  (XKRX:002170) EV-to-FCF Explanation

EV-to-FCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

SYTS's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=53500.00/9525.973
=5.62

SYTS's share price for today is ₩53500.00.
SYTS's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₩9525.973.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Free Cash Flow is an important financial metric because it represents the actual amount of cash at a company's disposal. Companies with a low EV-to-FCF ratio, combined with a strong balance sheet are generally considered as undervalued.


SYTS EV-to-FCF Related Terms


SYTS EV-to-FCF Historical Data

* Premium members only.

The historical data trend for SYTS's EV-to-FCF can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

SYTS EV-to-FCF Chart

SYTS Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-FCF
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.35 -249.76 -4.26 -2.22 -2.87

SYTS Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
EV-to-FCF Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -3.36 -2.97 -2.87 -2.79 -2.80

XKRX:002170 vs NKE, DECK, ONON: EV-to-FCF Comparison

For the Footwear & Accessories subindustry, SYTS's EV-to-FCF, along with its competitors' market caps and EV-to-FCF data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


SYTS EV-to-FCF vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, SYTS's EV-to-FCF distribution charts can be found below:

* The bar in red indicates where SYTS's EV-to-FCF falls into.


XKRX:002170
76GF Score
SYTS XKRX:002170
EV-to-FCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SYTS EV-to-FCF Calculation

SYTS's EV-to-FCF for today is calculated as:

EV-to-FCF=Enterprise Value (Today)/Free Cash Flow (TTM)
=-97927.813/35769.68377
=-2.74

SYTS's current Enterprise Value is ₩-97,928 Mil.
SYTS's Free Cash Flow for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₩35,770 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about EV-to-FCF →
What does a EV-to-FCF of -2.74 mean?
SYTS (XKRX:002170) has a EV-to-FCF of -2.74 as of Sep. 21, 2026. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on SYTS and its competitors. According to the industry distribution chart, SYTS ranks #12 out of 643 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 1.9%.
Is SYTS's EV-to-FCF too high?
SYTS's current EV-to-FCF is -2.74. Based on the distribution chart, SYTS ranks #12 out of 643 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, SYTS has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SYTS's EV-to-FCF compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, SYTS ranks #12 out of 643 companies for EV-to-FCF. This places SYTS in the top 2% of its industry — outperforming the majority of peers. The industry median EV-to-FCF is 15.04. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EV-to-FCF for a Manufacturing - Apparel & Accessories company?
The median EV-to-FCF among Manufacturing - Apparel & Accessories companies is 15.04, based on 643 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-FCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-FCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EV-to-FCF mean?
A high EV-to-FCF can signal that a stock is expensive relative to its fundamentals. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on SYTS and its competitors. For the Manufacturing - Apparel & Accessories industry, the median EV-to-FCF is 15.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SYTS's current EV-to-FCF is -2.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SYTS stock overvalued right now?
Based on GuruFocus' analysis, SYTS (XKRX:002170) is currently considered Modestly Overvalued. The stock's GF Value™ is ₩45,396.72, compared to a current price of ₩53,500.00 — trading 17.8% above its estimated fair value. The current EV-to-FCF is -2.74. SYTS's overall GF Score™ is 76/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-FCF calculated?
EV-to-FCF is calculated from a company's financial statements. For SYTS (XKRX:002170), the current EV-to-FCF is -2.74 as of Sep. 21, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is SYTS (XKRX:002170) Overvalued in 2026?

Based on GuruFocus' analysis, SYTS stock appears to be overvalued. The current stock price of ₩53,500.00 is trading 17.8% above its estimated GF Value™ of ₩45,396.72. GuruFocus considers SYTS to be Modestly Overvalued.

Key valuation signals for XKRX:002170:

  • EV-to-FCF: -2.74
  • GF Value™: ₩45,396.72 vs. price of ₩53,500.00 (17.8% above fair value)
  • GF Score™: 76/100 with 4 warning signs

No single metric tells the full story. See the XKRX:002170 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SYTS Business Description

Address 301 Teheran-ro, Gangnam-gu, Seoul, KOR, 135-080
SYTS, formerly Samyang Tongsang Co Ltd is engaged in the manufacture and marketing of leather products used for handbags, footwear, and car seats. The business of the company is divided into the Manufacturing sector engaged in importing and process raw hides as raw materials to produce leather fabrics, anSYTSd the Rental sector engaged in real estate rental business in Seoul as side business.
76GF Score

Get the complete analysis for XKRX:002170

EV-to-FCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₩53,500.00
Price
₩45,396.72
GF Value