I. Introduction
II. Analysis
II-1 Results of Ratio Analysis
II-2 Profitability
Return on Equity
Earnings per Share
Net Profit Margin
II-3 Operation
Inventory Turnover
II-4 Stability
Debt to Equity Ratio
II-5 Dividend Yield
III. Conclusion
Hyundai and Kia Motors generated conspicuous increase on net income as Hyundai’s net income went up from 3 trillion won in 2009 to 5 trillion won in 2010. Kia, on the other hand, had 1.7 trillion won of net income in 2009 and 2.8 trillion won in 2010. Same result was reflected on Return on Equity (ROE) analysis. Hyundai and Kia Motors, ROE ratio is on huge increase. SSangyong, which had negative retained earnings in 2008 finally made profit in 2010. On the contrary, Samsung Motors experienced decreased return on equity which means that they earn less than before.
In Earnings per Share, Hyundai, Kia and SSangyong Motors all shows increment. Especially Kia Motors is noticeable as earnings per share rose more than 10 times from 2008 to 2009. This is probably due to increase sales in global market with innovative products such as Soul and tiger-nose grilled family looking vehicles like Lotze and Sorrento. From 2008-2009, no dividend was yielded by Ssangyong Motors, and in 2010, due to retained earnings is maintaining negative balance; no dividend will be given this year. Only Renault Samsung Motors had minus growth in earnings per share.

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