Universal Inc (1325) - Net Assets
Based on the latest financial reports, Universal Inc (1325) has net assets worth NT$2.65 Billion TWD (≈ $83.54 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$2.74 Billion ≈ $86.25 Million USD) and total liabilities (NT$86.23 Million ≈ $2.72 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 Universal Inc strategic capital allocation to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$2.65 Billion |
| % of Total Assets | 96.85% |
| Annual Growth Rate | 3.96% |
| 5-Year Change | -12.57% |
| 10-Year Change | 47.46% |
| Growth Volatility | 24.83 |
Universal Inc - Net Assets Trend (2002–2025)
This chart illustrates how Universal Inc's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 1325 market cap.
Annual Net Assets for Universal Inc (2002–2025)
The table below shows the annual net assets of Universal Inc from 2002 to 2025. Also explore 1325 net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$2.67 Billion ≈ $83.98 Million |
-3.38% |
| 2024-12-31 | NT$2.76 Billion ≈ $86.92 Million |
-3.53% |
| 2023-12-31 | NT$2.86 Billion ≈ $90.10 Million |
-0.67% |
| 2022-12-31 | NT$2.88 Billion ≈ $90.70 Million |
-5.56% |
| 2021-12-31 | NT$3.05 Billion ≈ $96.05 Million |
-20.40% |
| 2020-12-31 | NT$3.83 Billion ≈ $120.66 Million |
+117.15% |
| 2019-12-31 | NT$1.76 Billion ≈ $55.57 Million |
-1.22% |
| 2018-12-31 | NT$1.79 Billion ≈ $56.25 Million |
+0.97% |
| 2017-12-31 | NT$1.77 Billion ≈ $55.72 Million |
-2.17% |
| 2016-12-31 | NT$1.81 Billion ≈ $56.95 Million |
-7.35% |
| 2015-12-31 | NT$1.95 Billion ≈ $61.47 Million |
+2.03% |
| 2014-12-31 | NT$1.91 Billion ≈ $60.24 Million |
-0.02% |
| 2013-12-31 | NT$1.91 Billion ≈ $60.25 Million |
+8.29% |
| 2012-12-31 | NT$1.77 Billion ≈ $55.64 Million |
-2.98% |
| 2011-12-31 | NT$1.82 Billion ≈ $57.35 Million |
+3.28% |
| 2010-12-31 | NT$1.76 Billion ≈ $55.53 Million |
+10.25% |
| 2009-12-31 | NT$1.60 Billion ≈ $50.37 Million |
+12.19% |
| 2008-12-31 | NT$1.42 Billion ≈ $44.89 Million |
+3.11% |
| 2007-12-31 | NT$1.38 Billion ≈ $43.54 Million |
+13.72% |
| 2006-12-31 | NT$1.22 Billion ≈ $38.29 Million |
+1.05% |
| 2005-12-31 | NT$1.20 Billion ≈ $37.89 Million |
+10.40% |
| 2004-12-31 | NT$1.09 Billion ≈ $34.32 Million |
-5.91% |
| 2003-12-31 | NT$1.16 Billion ≈ $36.48 Million |
+6.05% |
| 2002-12-31 | NT$1.09 Billion ≈ $34.40 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Universal Inc'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 833.3% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.13 Billion | 43.55% |
| Common Stock | NT$852.81 Million | 32.94% |
| Other Comprehensive Income | NT$608.12 Million | 23.49% |
| Other Components | NT$669.00K | 0.03% |
| Total Equity | NT$2.59 Billion | 100.00% |
Universal Inc Competitors by Market Cap
The table below lists competitors of Universal Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Endava plc
F:2Y5
|
$69.09 Million |
|
Bibica Corp
VN:BBC
|
$69.11 Million |
|
International Media Acquisition Corp
NASDAQ:IMAQ
|
$69.12 Million |
|
Soonest Express Co Ltd
TWO:2643
|
$69.14 Million |
|
Computacenter PLC
LSE:CCC
|
$69.04 Million |
|
Hankook Cosmet
KO:123690
|
$69.03 Million |
|
Trans Polonia S.A.
WAR:TRN
|
$68.99 Million |
|
Asiana IDT Inc
KO:267850
|
$68.98 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Universal Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,677,285,000 to 2,589,242,000, a change of -88,043,000 (-3.3%).
- Net loss of 59,568,000 reduced equity.
- Dividend payments of 25,585,000 reduced retained earnings.
- Other comprehensive income decreased equity by 2,945,001.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-59.57 Million | -2.3% |
| Dividends Paid | NT$25.59 Million | -0.99% |
| Other Comprehensive Income | NT$-2.95 Million | -0.11% |
| Other Changes | NT$55.00K | +0.0% |
| Total Change | NT$- | -3.29% |
Book Value vs Market Value Analysis
This analysis compares Universal Inc'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: 0.85x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 1.48x to 0.85x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$17.37 | NT$25.70 | x |
| 2010-12-31 | NT$19.32 | NT$25.70 | x |
| 2011-12-31 | NT$19.92 | NT$25.70 | x |
| 2012-12-31 | NT$20.62 | NT$25.70 | x |
| 2013-12-31 | NT$21.11 | NT$25.70 | x |
| 2014-12-31 | NT$21.15 | NT$25.70 | x |
| 2015-12-31 | NT$21.73 | NT$25.70 | x |
| 2016-12-31 | NT$17.82 | NT$25.70 | x |
| 2017-12-31 | NT$19.88 | NT$25.70 | x |
| 2018-12-31 | NT$20.11 | NT$25.70 | x |
| 2019-12-31 | NT$19.96 | NT$25.70 | x |
| 2020-12-31 | NT$43.26 | NT$25.70 | x |
| 2021-12-31 | NT$34.36 | NT$25.70 | x |
| 2022-12-31 | NT$32.58 | NT$25.70 | x |
| 2023-12-31 | NT$32.73 | NT$25.70 | x |
| 2024-12-31 | NT$31.39 | NT$25.70 | x |
| 2025-12-31 | NT$30.36 | NT$25.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Universal Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -2.30%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -20.48%
- • Asset Turnover: 0.11x
- • Equity Multiplier: 1.07x
- Recent ROE (-2.30%) is below the historical average (6.44%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | 1.43% | 4.80% | 0.19x | 1.57x | NT$-93.61 Million |
| 2003 | 2.60% | 5.74% | 0.30x | 1.51x | NT$-85.73 Million |
| 2005 | 3.06% | 4.12% | 0.63x | 1.17x | NT$-80.93 Million |
| 2006 | 2.68% | 3.47% | 0.65x | 1.18x | NT$-86.46 Million |
| 2007 | 8.35% | 9.50% | 0.72x | 1.22x | NT$-20.93 Million |
| 2008 | 10.65% | 11.70% | 0.75x | 1.22x | NT$8.56 Million |
| 2009 | 12.13% | 16.95% | 0.58x | 1.22x | NT$31.75 Million |
| 2010 | 9.06% | 12.58% | 0.59x | 1.23x | NT$-15.54 Million |
| 2011 | 7.15% | 10.16% | 0.59x | 1.20x | NT$-48.65 Million |
| 2012 | 4.24% | 8.48% | 0.45x | 1.10x | NT$-101.74 Million |
| 2013 | 4.01% | 6.65% | 0.51x | 1.17x | NT$-108.30 Million |
| 2014 | 3.25% | 4.88% | 0.58x | 1.14x | NT$-122.03 Million |
| 2015 | 5.39% | 9.01% | 0.52x | 1.14x | NT$-85.60 Million |
| 2016 | 6.48% | 11.28% | 0.50x | 1.15x | NT$-60.77 Million |
| 2017 | 2.57% | 5.03% | 0.46x | 1.12x | NT$-126.04 Million |
| 2018 | 3.48% | 6.55% | 0.48x | 1.11x | NT$-111.90 Million |
| 2019 | 2.13% | 4.69% | 0.41x | 1.10x | NT$-134.09 Million |
| 2020 | 52.98% | 48.68% | 0.88x | 1.24x | NT$1.60 Billion |
| 2021 | 9.44% | 23.37% | 0.37x | 1.09x | NT$-16.46 Million |
| 2022 | 0.60% | 2.99% | 0.18x | 1.08x | NT$-261.44 Million |
| 2023 | 0.64% | 4.38% | 0.14x | 1.07x | NT$-259.00 Million |
| 2024 | -1.93% | -16.24% | 0.11x | 1.07x | NT$-319.27 Million |
| 2025 | -2.30% | -20.48% | 0.11x | 1.07x | NT$-318.49 Million |
Industry Comparison
This section compares Universal Inc's net assets metrics with peer companies in the Textile Manufacturing industry.
Industry Context
- Industry: Textile Manufacturing
- Average net assets among peers: $37,475,520,667
- Average return on equity (ROE) among peers: 10.00%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Universal Inc (1325) | NT$2.65 Billion | 1.43% | 0.03x | $69.05 Million |
| San Fang Chemical Industry Co Ltd (1307) | $8.48 Billion | 5.54% | 0.82x | $384.78 Million |
| Fulin Plastic Industry Cayman Holding Co Ltd (1341) | $1.22 Billion | 25.55% | 0.74x | $99.91 Million |
| Cathay Consolidated Inc (1342) | $2.40 Billion | 18.48% | 0.49x | $249.79 Million |
| Far Eastern New Century Corp (1402) | $269.41 Billion | 5.51% | 1.36x | $4.75 Billion |
| Shinkong Synthetic Fiber Corp (1409) | $49.63 Billion | 3.44% | 3.32x | $1.24 Billion |
| Nan Yang Dyeing & Finishing Co Ltd (1410) | $1.18 Billion | 6.88% | 0.21x | $46.88 Million |
| Hung Chou Fiber Ind Co Ltd (1413) | $1.15 Billion | 9.27% | 1.47x | $38.25 Million |
| Tung Ho Textile Co Ltd (1414) | $3.11 Billion | 38.03% | 0.34x | $108.85 Million |
| Tong-Hwa Synthetic Fiber Co Ltd (1418) | $705.56 Million | -22.70% | 1.89x | $31.31 Million |
About Universal Inc
Universal Incorporation, together with its subsidiaries, manufactures and sells nonwoven fabrics and its related products in Taiwan, the United States, Northeast Asia, and China. It offers SMMS and SMS fabrics for use in the hygiene, medical, and industrial markets; spun bond fabrics that are used in the hygiene, medical, industrial, and agricultural markets; and melt-blown fabrics for use in fil… Read more