CHIPMOS TECH.ADR 20 TA10 (CPIA) - Net Assets
Based on the latest financial reports, CHIPMOS TECH.ADR 20 TA10 (CPIA) has net assets worth €24.01 Billion EUR (≈ $28.07 Billion USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€45.35 Billion ≈ $53.02 Billion USD) and total liabilities (€21.34 Billion ≈ $24.95 Billion USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check financial resilience of CHIPMOS TECH.ADR 20 TA10 to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €24.01 Billion |
| % of Total Assets | 52.94% |
| Annual Growth Rate | -0.14% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 2.3 |
CHIPMOS TECH.ADR 20 TA10 - Net Assets Trend (2021–2025)
This chart illustrates how CHIPMOS TECH.ADR 20 TA10's net assets have evolved over time, based on quarterly financial data. Also explore CPIA asset base for the complete picture of this company's asset base.
Annual Net Assets for CHIPMOS TECH.ADR 20 TA10 (2021–2025)
The table below shows the annual net assets of CHIPMOS TECH.ADR 20 TA10 from 2021 to 2025. For live valuation and market cap data, see CHIPMOS TECH.ADR 20 TA10 market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €24.01 Billion ≈ $28.07 Billion |
-3.98% |
| 2024-12-31 | €25.00 Billion ≈ $29.23 Billion |
+0.97% |
| 2023-12-31 | €24.76 Billion ≈ $28.95 Billion |
+0.50% |
| 2022-12-31 | €24.64 Billion ≈ $28.81 Billion |
+2.06% |
| 2021-12-31 | €24.14 Billion ≈ $28.22 Billion |
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Equity Component Analysis
This analysis shows how different components contribute to CHIPMOS TECH.ADR 20 TA10's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 8.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €7.79 Billion | 32.46% |
| Other Components | €16.22 Billion | 67.54% |
| Total Equity | €24.01 Billion | 100.00% |
CHIPMOS TECH.ADR 20 TA10 Competitors by Market Cap
The table below lists competitors of CHIPMOS TECH.ADR 20 TA10 ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Gui Zhou Tyre Co Ltd
SHE:000589
|
$1.14 Billion |
|
TravelSky Technology Limited
F:TVL
|
$1.14 Billion |
|
Xiamen XGMA Machinery Co Ltd
SHG:600815
|
$1.14 Billion |
|
Jiangxi Xinyu Guoke Technology Co Ltd Class A
SHE:300722
|
$1.14 Billion |
|
Top Energy Shanxi Co Ltd
SHG:600780
|
$1.14 Billion |
|
ShenZhen Kondarl Group Co Ltd
SHE:000048
|
$1.14 Billion |
|
Meren Energy Inc.
NASDAQ:MRNFF
|
$1.14 Billion |
|
Aryt Industries Ltd
TA:ARYT
|
$1.14 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in CHIPMOS TECH.ADR 20 TA10's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 25,003,318,000 to 24,008,363,000, a change of -994,955,000 (-4.0%).
- Net income of 495,117,000 contributed positively to equity growth.
- Dividend payments of 872,688,000 reduced retained earnings.
- Share repurchases of 943,867,000 reduced equity.
- Other factors increased equity by 326,483,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €495.12 Million | +2.06% |
| Dividends Paid | €872.69 Million | -3.63% |
| Share Repurchases | €943.87 Million | -3.93% |
| Other Changes | €326.48 Million | +1.36% |
| Total Change | €- | -3.98% |
Book Value vs Market Value Analysis
This analysis compares CHIPMOS TECH.ADR 20 TA10's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.14x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2021-12-31 | €33.20 | €39.20 | x |
| 2022-12-31 | €33.88 | €39.20 | x |
| 2023-12-31 | €34.05 | €39.20 | x |
| 2024-12-31 | €34.38 | €39.20 | x |
| 2025-12-31 | €34.52 | €39.20 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently CHIPMOS TECH.ADR 20 TA10 utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 2.06%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.07%
- • Asset Turnover: 0.53x
- • Equity Multiplier: 1.89x
- Recent ROE (2.06%) is below the historical average (10.02%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2021 | 20.45% | 18.02% | 0.64x | 1.76x | €2.52 Billion |
| 2022 | 13.96% | 14.63% | 0.52x | 1.82x | €975.77 Million |
| 2023 | 7.95% | 9.21% | 0.46x | 1.86x | €-508.75 Million |
| 2024 | 5.68% | 6.26% | 0.50x | 1.81x | €-1.08 Billion |
| 2025 | 2.06% | 2.07% | 0.53x | 1.89x | €-1.91 Billion |
Industry Comparison
This section compares CHIPMOS TECH.ADR 20 TA10's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $5,769,976,205,081
- Average return on equity (ROE) among peers: -2.79%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| CHIPMOS TECH.ADR 20 TA10 (CPIA) | €24.01 Billion | 20.45% | 0.89x | $1.14 Billion |
| Hua Hong Semiconductor Limited (1HH) | $2.70 Billion | 6.77% | 0.14x | $19.56 Billion |
| Archer Materials Limited (38A) | $21.80 Million | -22.03% | 0.05x | $48.92 Million |
| SemiLEDS Corporation (6LD1) | $5.00 Million | -59.58% | 1.85x | $12.98 Million |
| centrotherm international AG (CTNK) | $6.91 Million | 0.00% | 5.70x | $165.07 Million |
| Elmos Semiconductor SE (ELG) | $206.90 Million | 8.83% | 0.43x | $2.18 Billion |
| SHANGHAI FU. MIC.H YC-10 (FUD) | $3.37 Billion | 15.28% | 0.24x | $1.40 Billion |
| SK hynix Inc (HY9H) | $51.91 Trillion | 9.16% | 0.37x | $398.13 Billion |
| Infineon Technologies AG (IFX) | $4.16 Billion | 12.87% | 0.55x | $54.52 Billion |
| Infineon Technologies AG (IFXA) | $10.22 Billion | 3.60% | 1.15x | $40.80 Billion |
About CHIPMOS TECH.ADR 20 TA10
ChipMOS TECHNOLOGIES INC. engages in the research and development, manufacture, and sale of integrated circuits, and related assembly and testing services in Taiwan, Japan, the People's Republic of China, and internationally. It operates through five segments: Testing; Assembly; Display Panel Driver Semiconductor Assembly and Testing; Bumping; and Others. The company offers leadframe-based packag… Read more