San Fang Chemical Industry Co Ltd (1307) - Net Assets
Based on the latest financial reports, San Fang Chemical Industry Co Ltd (1307) has net assets worth NT$9.96 Billion TWD (≈ $313.76 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$18.69 Billion ≈ $588.84 Million USD) and total liabilities (NT$8.73 Billion ≈ $275.09 Million 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 1307 strategic assets to equity ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$9.96 Billion |
| % of Total Assets | 53.28% |
| Annual Growth Rate | 5.54% |
| 5-Year Change | 31.67% |
| 10-Year Change | 13.15% |
| Growth Volatility | 7.21 |
San Fang Chemical Industry Co Ltd - Net Assets Trend (2002–2025)
This chart illustrates how San Fang Chemical Industry Co Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see how much is San Fang Chemical Industry Co Ltd worth.
Annual Net Assets for San Fang Chemical Industry Co Ltd (2002–2025)
The table below shows the annual net assets of San Fang Chemical Industry Co Ltd from 2002 to 2025. Also explore San Fang Chemical Industry Co Ltd (1307) equity growth momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$10.07 Billion ≈ $317.39 Million |
-2.13% |
| 2024-12-31 | NT$10.29 Billion ≈ $324.31 Million |
+15.10% |
| 2023-12-31 | NT$8.94 Billion ≈ $281.75 Million |
+5.43% |
| 2022-12-31 | NT$8.48 Billion ≈ $267.24 Million |
+10.86% |
| 2021-12-31 | NT$7.65 Billion ≈ $241.05 Million |
-2.82% |
| 2020-12-31 | NT$7.87 Billion ≈ $248.05 Million |
-4.73% |
| 2019-12-31 | NT$8.26 Billion ≈ $260.36 Million |
+0.58% |
| 2018-12-31 | NT$8.22 Billion ≈ $258.87 Million |
-1.96% |
| 2017-12-31 | NT$8.38 Billion ≈ $264.05 Million |
-5.86% |
| 2016-12-31 | NT$8.90 Billion ≈ $280.49 Million |
+5.15% |
| 2015-12-31 | NT$8.47 Billion ≈ $266.75 Million |
+8.45% |
| 2014-12-31 | NT$7.81 Billion ≈ $245.98 Million |
+11.85% |
| 2013-12-31 | NT$6.98 Billion ≈ $219.92 Million |
+5.14% |
| 2012-12-31 | NT$6.64 Billion ≈ $209.16 Million |
+2.79% |
| 2011-12-31 | NT$6.46 Billion ≈ $203.48 Million |
+24.37% |
| 2010-12-31 | NT$5.19 Billion ≈ $163.60 Million |
+2.98% |
| 2009-12-31 | NT$5.04 Billion ≈ $158.87 Million |
+17.08% |
| 2008-12-31 | NT$4.31 Billion ≈ $135.69 Million |
+13.40% |
| 2007-12-31 | NT$3.80 Billion ≈ $119.66 Million |
+2.51% |
| 2006-12-31 | NT$3.71 Billion ≈ $116.73 Million |
+5.10% |
| 2005-12-31 | NT$3.53 Billion ≈ $111.07 Million |
+4.62% |
| 2004-12-31 | NT$3.37 Billion ≈ $106.16 Million |
+8.39% |
| 2003-12-31 | NT$3.11 Billion ≈ $97.94 Million |
+6.72% |
| 2002-12-31 | NT$2.91 Billion ≈ $91.77 Million |
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Equity Component Analysis
This analysis shows how different components contribute to San Fang Chemical Industry Co Ltd'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 grown by 1296.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$3.61 Billion | 35.82% |
| Common Stock | NT$3.98 Billion | 39.49% |
| Other Comprehensive Income | NT$2.35 Billion | 23.34% |
| Other Components | NT$135.37 Million | 1.34% |
| Total Equity | NT$10.07 Billion | 100.00% |
San Fang Chemical Industry Co Ltd Competitors by Market Cap
The table below lists competitors of San Fang Chemical Industry Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Siamgas and Petrochemicals Public Company Limited
BK:SGP-R
|
$378.08 Million |
|
Hubei Shuanghuan Science and Technology Stock Co Ltd
SHE:000707
|
$378.19 Million |
|
V.S.T Tillers Tractors Limited
NSE:VSTTILLERS
|
$378.32 Million |
|
Tribhovandas Bhimji Zaveri Limited
NSE:TBZ
|
$378.48 Million |
|
First Carolina Financial Services, Inc.
NYSE:FCBM
|
$377.77 Million |
|
Buana Listya Tama Tbk PT
JK:BULL
|
$377.69 Million |
|
Hangzhou Juheshun New Material Co Ltd
SHG:605166
|
$377.65 Million |
|
Kamada
TA:KMDA
|
$377.48 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in San Fang Chemical Industry Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 10,293,760,000 to 10,074,023,000, a change of -219,737,000 (-2.1%).
- Net income of 1,132,305,000 contributed positively to equity growth.
- Dividend payments of 1,074,109,000 reduced retained earnings.
- Other comprehensive income decreased equity by 144,066,000.
- Other factors decreased equity by 133,867,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$1.13 Billion | +11.24% |
| Dividends Paid | NT$1.07 Billion | -10.66% |
| Other Comprehensive Income | NT$-144.07 Million | -1.43% |
| Other Changes | NT$-133.87 Million | -1.33% |
| Total Change | NT$- | -2.13% |
Book Value vs Market Value Analysis
This analysis compares San Fang Chemical Industry Co Ltd'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: 1.19x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 3.64x to 1.19x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2006-12-31 | NT$8.27 | NT$30.15 | x |
| 2007-12-31 | NT$9.55 | NT$30.15 | x |
| 2008-12-31 | NT$10.83 | NT$30.15 | x |
| 2009-12-31 | NT$12.60 | NT$30.15 | x |
| 2010-12-31 | NT$12.99 | NT$30.15 | x |
| 2011-12-31 | NT$16.14 | NT$30.15 | x |
| 2012-12-31 | NT$16.59 | NT$30.15 | x |
| 2013-12-31 | NT$17.46 | NT$30.15 | x |
| 2014-12-31 | NT$19.52 | NT$30.15 | x |
| 2015-12-31 | NT$21.19 | NT$30.15 | x |
| 2016-12-31 | NT$22.28 | NT$30.15 | x |
| 2017-12-31 | NT$20.99 | NT$30.15 | x |
| 2018-12-31 | NT$20.61 | NT$30.15 | x |
| 2019-12-31 | NT$20.73 | NT$30.15 | x |
| 2020-12-31 | NT$19.76 | NT$30.15 | x |
| 2021-12-31 | NT$19.22 | NT$30.15 | x |
| 2022-12-31 | NT$21.26 | NT$30.15 | x |
| 2023-12-31 | NT$22.39 | NT$30.15 | x |
| 2024-12-31 | NT$25.74 | NT$30.15 | x |
| 2025-12-31 | NT$25.36 | NT$30.15 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently San Fang Chemical Industry Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 11.24%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.47%
- • Asset Turnover: 0.62x
- • Equity Multiplier: 1.73x
- Recent ROE (11.24%) is above the historical average (10.50%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | 8.50% | 4.60% | 1.07x | 1.73x | NT$-42.95 Million |
| 2003 | 9.38% | 5.17% | 0.89x | 2.04x | NT$-19.30 Million |
| 2004 | 9.80% | 5.44% | 0.90x | 2.00x | NT$-6.75 Million |
| 2005 | 9.88% | 5.60% | 0.96x | 1.84x | NT$-4.22 Million |
| 2006 | 11.83% | 6.80% | 1.00x | 1.75x | NT$67.65 Million |
| 2007 | 13.56% | 7.13% | 1.04x | 1.82x | NT$135.12 Million |
| 2008 | 17.06% | 8.86% | 1.05x | 1.83x | NT$304.25 Million |
| 2009 | 17.58% | 10.96% | 0.98x | 1.63x | NT$382.33 Million |
| 2010 | 18.88% | 10.50% | 1.04x | 1.73x | NT$461.00 Million |
| 2011 | 10.42% | 6.65% | 0.89x | 1.76x | NT$27.41 Million |
| 2012 | 10.66% | 6.73% | 0.91x | 1.75x | NT$43.50 Million |
| 2013 | 11.44% | 7.62% | 0.84x | 1.79x | NT$100.79 Million |
| 2014 | 12.42% | 8.67% | 0.83x | 1.73x | NT$189.01 Million |
| 2015 | 13.01% | 9.77% | 0.80x | 1.66x | NT$254.89 Million |
| 2016 | 13.97% | 11.26% | 0.73x | 1.71x | NT$353.68 Million |
| 2017 | 10.75% | 9.14% | 0.68x | 1.72x | NT$62.96 Million |
| 2018 | 3.69% | 3.19% | 0.65x | 1.77x | NT$-518.73 Million |
| 2019 | 5.21% | 4.19% | 0.68x | 1.83x | NT$-395.99 Million |
| 2020 | 2.77% | 2.58% | 0.55x | 1.95x | NT$-569.30 Million |
| 2021 | 1.52% | 1.38% | 0.57x | 1.93x | NT$-649.17 Million |
| 2022 | 5.54% | 4.37% | 0.70x | 1.82x | NT$-378.12 Million |
| 2023 | 8.50% | 7.54% | 0.65x | 1.75x | NT$-134.03 Million |
| 2024 | 14.37% | 13.72% | 0.62x | 1.69x | NT$450.03 Million |
| 2025 | 11.24% | 10.47% | 0.62x | 1.73x | NT$124.90 Million |
Industry Comparison
This section compares San Fang Chemical Industry Co Ltd's net assets metrics with peer companies in the Textile Manufacturing industry.
Industry Context
- Industry: Textile Manufacturing
- Average net assets among peers: $32,957,119,667
- Average return on equity (ROE) among peers: 6.95%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| San Fang Chemical Industry Co Ltd (1307) | NT$9.96 Billion | 8.50% | 0.88x | $377.88 Million |
| Universal Inc (1325) | $1.77 Billion | 2.46% | 0.07x | $68.11 Million |
| Fulin Plastic Industry Cayman Holding Co Ltd (1341) | $527.25 Million | 48.43% | 1.78x | $98.91 Million |
| Cathay Consolidated Inc (1342) | $2.40 Billion | 18.48% | 0.49x | $246.97 Million |
| Far Eastern New Century Corp (1402) | $271.32 Billion | 6.06% | 1.12x | $4.69 Billion |
| Shinkong Synthetic Fiber Corp (1409) | $15.28 Billion | 0.51% | 1.15x | $1.22 Billion |
| Nan Yang Dyeing & Finishing Co Ltd (1410) | $1.16 Billion | 0.03% | 0.44x | $46.68 Million |
| Hung Chou Fiber Ind Co Ltd (1413) | $1.20 Billion | 5.71% | 1.29x | $38.38 Million |
| Tung Ho Textile Co Ltd (1414) | $1.54 Billion | -19.15% | 2.15x | $107.30 Million |
| Tong-Hwa Synthetic Fiber Co Ltd (1418) | $1.42 Billion | 0.00% | 1.26x | $30.03 Million |
About San Fang Chemical Industry Co Ltd
San Fang Chemical Industry Co., Ltd. manufactures and sells artificial leather, synthetic resin, and other materials in Taiwan, China, Hong Kong, Southeast Asia, and internationally. The company provides polyurethane synthetic leathers; full grain and nubuck synthetic leathers; fibers, such as multi and mono filaments, recycled dope dyed yarn, and thermoplastic polyester elastomer (TPEE) elastic … Read more