Formosa Optical Technology Co Ltd (5312) — Net Asset Quality Index
Formosa Optical Technology Co Ltd (5312) has a Net Asset Quality Index of 40.7% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of NT$9.15 Billion minus total liabilities of NT$5.43 Billion yields net assets of NT$3.73 Billion. A higher index indicates a stronger, lower-leverage balance sheet. Check asset resilience ratio of Formosa Optical Technology Co Ltd to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
Formosa Optical Technology Co Ltd Net Asset Quality Index Over Time (2002–2025)
This chart shows how Formosa Optical Technology Co Ltd's Net Asset Quality Index has evolved across 24 annual periods from 2002 to 2025. As of December 2025, the index stands at 40.7%, representing net assets of NT$3.73 Billion against total assets of NT$9.15 Billion TWD. See Formosa Optical Technology Co Ltd (5312) liquidity to equity ratio to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for Formosa Optical Technology Co Ltd (2002–2025)
The table below presents the year-by-year Net Asset Quality Index for Formosa Optical Technology Co Ltd from 2002 to 2025, covering 24 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see market value of Formosa Optical Technology Co Ltd.
| Year | Quality Index | Net Assets (TWD) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 40.7% | NT$3.73 Billion | NT$9.15 Billion | NT$5.43 Billion | ▼ -2.8 pp |
| 2024 | 43.5% | NT$3.48 Billion | NT$8.00 Billion | NT$4.52 Billion | ▲ +2.0 pp |
| 2023 | 41.5% | NT$2.96 Billion | NT$7.14 Billion | NT$4.17 Billion | ▲ +0.6 pp |
| 2022 | 40.9% | NT$2.60 Billion | NT$6.35 Billion | NT$3.75 Billion | ▼ -5.3 pp |
| 2021 | 46.2% | NT$2.65 Billion | NT$5.73 Billion | NT$3.08 Billion | ▲ +0.2 pp |
| 2020 | 46.0% | NT$2.61 Billion | NT$5.67 Billion | NT$3.06 Billion | ▼ -1.5 pp |
| 2019 | 47.5% | NT$2.54 Billion | NT$5.34 Billion | NT$2.80 Billion | ▼ -6.3 pp |
| 2018 | 53.8% | NT$2.38 Billion | NT$4.44 Billion | NT$2.05 Billion | ▼ -1.1 pp |
| 2017 | 54.8% | NT$2.32 Billion | NT$4.24 Billion | NT$1.91 Billion | ▲ +0.7 pp |
| 2016 | 54.1% | NT$2.30 Billion | NT$4.25 Billion | NT$1.95 Billion | ▼ -0.6 pp |
| 2015 | 54.7% | NT$2.26 Billion | NT$4.14 Billion | NT$1.88 Billion | ▼ -11.8 pp |
| 2014 | 66.5% | NT$2.14 Billion | NT$3.21 Billion | NT$1.07 Billion | ▼ -1.4 pp |
| 2013 | 67.9% | NT$1.98 Billion | NT$2.91 Billion | NT$933.71 Million | ▲ +1.2 pp |
| 2012 | 66.7% | NT$1.64 Billion | NT$2.45 Billion | NT$818.06 Million | ▲ +4.4 pp |
| 2011 | 62.2% | NT$1.23 Billion | NT$1.97 Billion | NT$743.39 Million | ▲ +3.1 pp |
| 2010 | 59.2% | NT$1.03 Billion | NT$1.74 Billion | NT$710.65 Million | ▼ -1.7 pp |
| 2009 | 60.9% | NT$935.17 Million | NT$1.54 Billion | NT$601.32 Million | ▼ -2.6 pp |
| 2008 | 63.5% | NT$922.41 Million | NT$1.45 Billion | NT$531.09 Million | ▲ +0.7 pp |
| 2007 | 62.8% | NT$844.47 Million | NT$1.35 Billion | NT$500.74 Million | ▲ +2.9 pp |
| 2006 | 59.9% | NT$862.43 Million | NT$1.44 Billion | NT$577.72 Million | ▼ -2.0 pp |
| 2005 | 61.9% | NT$753.57 Million | NT$1.22 Billion | NT$463.21 Million | ▼ -2.7 pp |
| 2004 | 64.6% | NT$648.48 Million | NT$1.00 Billion | NT$354.81 Million | ▲ +0.2 pp |
| 2003 | 64.5% | NT$564.46 Million | NT$875.65 Million | NT$311.18 Million | ▲ +6.6 pp |
| 2002 | 57.8% | NT$447.89 Million | NT$774.24 Million | NT$326.35 Million | — |