Lotus Pharmaceutical Co Ltd (1795) - Net Assets
Based on the latest financial reports, Lotus Pharmaceutical Co Ltd (1795) has net assets worth NT$23.78 Billion TWD (≈ $749.20 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$106.15 Billion ≈ $3.34 Billion USD) and total liabilities (NT$82.37 Billion ≈ $2.60 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 Lotus Pharmaceutical Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$23.78 Billion |
| % of Total Assets | 22.4% |
| Annual Growth Rate | 28.02% |
| 5-Year Change | 114.84% |
| 10-Year Change | 184.41% |
| Growth Volatility | 119.12 |
Lotus Pharmaceutical Co Ltd - Net Assets Trend (2009–2025)
This chart illustrates how Lotus Pharmaceutical Co Ltd's net assets have evolved over time, based on quarterly financial data. See 1795 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Lotus Pharmaceutical Co Ltd (2009–2025)
The table below shows the annual net assets of Lotus Pharmaceutical Co Ltd from 2009 to 2025. For live valuation and market cap data, see Lotus Pharmaceutical Co Ltd (1795) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$23.78 Billion ≈ $749.20 Million |
+12.27% |
| 2024-12-31 | NT$21.18 Billion ≈ $667.30 Million |
+22.19% |
| 2023-12-31 | NT$17.33 Billion ≈ $546.10 Million |
+24.99% |
| 2022-12-31 | NT$13.87 Billion ≈ $436.91 Million |
+25.29% |
| 2021-12-31 | NT$11.07 Billion ≈ $348.73 Million |
+26.57% |
| 2020-12-31 | NT$8.75 Billion ≈ $275.53 Million |
+12.93% |
| 2019-12-31 | NT$7.74 Billion ≈ $243.97 Million |
+0.82% |
| 2018-12-31 | NT$7.68 Billion ≈ $241.98 Million |
-0.21% |
| 2017-12-31 | NT$7.70 Billion ≈ $242.50 Million |
-7.94% |
| 2016-12-31 | NT$8.36 Billion ≈ $263.42 Million |
-4.23% |
| 2015-12-31 | NT$8.73 Billion ≈ $275.06 Million |
-0.91% |
| 2014-12-31 | NT$8.81 Billion ≈ $277.59 Million |
+492.30% |
| 2013-12-31 | NT$1.49 Billion ≈ $46.87 Million |
+133.43% |
| 2012-12-31 | NT$637.28 Million ≈ $20.08 Million |
+6.92% |
| 2011-12-31 | NT$596.05 Million ≈ $18.78 Million |
-7.87% |
| 2010-12-31 | NT$646.95 Million ≈ $20.38 Million |
+41.65% |
| 2009-12-31 | NT$456.73 Million ≈ $14.39 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Lotus Pharmaceutical 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 46314.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$13.40 Billion | 56.34% |
| Common Stock | NT$2.67 Billion | 11.22% |
| Other Comprehensive Income | NT$2.81 Billion | 11.81% |
| Other Components | NT$4.91 Billion | 20.63% |
| Total Equity | NT$23.78 Billion | 100.00% |
Lotus Pharmaceutical Co Ltd Competitors by Market Cap
The table below lists competitors of Lotus Pharmaceutical Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Jiangsu Longda Superalloy Co. Ltd. A
SHG:688231
|
$1.58 Billion |
|
Virgin Australia Holdings Ltd
AU:VGN
|
$1.58 Billion |
|
Zoomlion Heavy Industry Science and Technology Co. Ltd
F:8CZ
|
$1.58 Billion |
|
Shanghai MicroPort EV MedTech Co. Ltd. A
SHG:688351
|
$1.58 Billion |
|
ManpowerGroup Inc
NYSE:MAN
|
$1.58 Billion |
|
Global Brands Manufacture Ltd
TW:6191
|
$1.58 Billion |
|
Apollo Micro Systems Limited
NSE:APOLLO
|
$1.58 Billion |
|
Qingdao Doublestar Co Ltd
SHE:000599
|
$1.58 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lotus Pharmaceutical Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 21,180,426,000 to 23,779,856,000, a change of 2,599,430,000 (12.3%).
- Net income of 4,720,053,000 contributed positively to equity growth.
- Dividend payments of 1,519,653,000 reduced retained earnings.
- Share repurchases of 780,988,000 reduced equity.
- New share issuances of 5,198,000 increased equity.
- Other comprehensive income increased equity by 4,329,398,999.
- Other factors decreased equity by 4,154,578,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$4.72 Billion | +19.85% |
| Dividends Paid | NT$1.52 Billion | -6.39% |
| Share Repurchases | NT$780.99 Million | -3.28% |
| Share Issuances | NT$5.20 Million | +0.02% |
| Other Comprehensive Income | NT$4.33 Billion | +18.21% |
| Other Changes | NT$-4.15 Billion | -17.47% |
| Total Change | NT$- | 12.27% |
Book Value vs Market Value Analysis
This analysis compares Lotus Pharmaceutical 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: 2.10x
- 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 17.20x to 2.10x 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$11.11 | NT$191.00 | x |
| 2010-12-31 | NT$13.55 | NT$191.00 | x |
| 2011-12-31 | NT$12.67 | NT$191.00 | x |
| 2012-12-31 | NT$14.29 | NT$191.00 | x |
| 2013-12-31 | NT$9.84 | NT$191.00 | x |
| 2014-12-31 | NT$43.12 | NT$191.00 | x |
| 2015-12-31 | NT$32.74 | NT$191.00 | x |
| 2016-12-31 | NT$31.21 | NT$191.00 | x |
| 2017-12-31 | NT$30.59 | NT$191.00 | x |
| 2018-12-31 | NT$30.33 | NT$191.00 | x |
| 2019-12-31 | NT$32.00 | NT$191.00 | x |
| 2020-12-31 | NT$35.92 | NT$191.00 | x |
| 2021-12-31 | NT$43.12 | NT$191.00 | x |
| 2022-12-31 | NT$52.99 | NT$191.00 | x |
| 2023-12-31 | NT$66.15 | NT$191.00 | x |
| 2024-12-31 | NT$80.41 | NT$191.00 | x |
| 2025-12-31 | NT$90.89 | NT$191.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lotus Pharmaceutical Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 19.85%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 23.01%
- • Asset Turnover: 0.19x
- • Equity Multiplier: 4.46x
- Recent ROE (19.85%) is above the historical average (4.98%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | 0.68% | 0.51% | 0.86x | 1.55x | NT$-42.56 Million |
| 2010 | 2.33% | 2.55% | 0.52x | 1.76x | NT$-49.64 Million |
| 2011 | -6.44% | -7.22% | 0.47x | 1.88x | NT$-98.01 Million |
| 2012 | -30.32% | -38.40% | 0.46x | 1.70x | NT$-256.96 Million |
| 2013 | 0.80% | 1.80% | 0.33x | 1.34x | NT$-136.88 Million |
| 2014 | -5.59% | -19.14% | 0.14x | 2.06x | NT$-1.23 Billion |
| 2015 | 1.33% | 1.88% | 0.36x | 1.99x | NT$-676.37 Million |
| 2016 | -1.80% | -2.27% | 0.39x | 2.05x | NT$-877.55 Million |
| 2017 | 0.11% | 0.12% | 0.41x | 2.15x | NT$-720.91 Million |
| 2018 | 1.38% | 1.55% | 0.43x | 2.06x | NT$-623.09 Million |
| 2019 | 8.56% | 7.22% | 0.51x | 2.31x | NT$-111.39 Million |
| 2020 | 11.74% | 9.57% | 0.54x | 2.26x | NT$152.25 Million |
| 2021 | 12.68% | 11.09% | 0.60x | 1.92x | NT$296.50 Million |
| 2022 | 21.78% | 20.64% | 0.50x | 2.13x | NT$1.63 Billion |
| 2023 | 23.69% | 24.21% | 0.51x | 1.90x | NT$2.37 Billion |
| 2024 | 23.92% | 27.26% | 0.46x | 1.89x | NT$2.95 Billion |
| 2025 | 19.85% | 23.01% | 0.19x | 4.46x | NT$2.34 Billion |
Industry Comparison
This section compares Lotus Pharmaceutical Co Ltd's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $3,203,988,889
- Average return on equity (ROE) among peers: 5.43%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lotus Pharmaceutical Co Ltd (1795) | NT$23.78 Billion | 0.68% | 3.46x | $1.58 Billion |
| Grape King Bio Ltd (1707) | $1.74 Billion | 9.43% | 0.48x | $462.98 Million |
| Standard Chemical & Pharmaceutical Co Ltd (1720) | $3.12 Billion | 7.90% | 0.56x | $352.43 Million |
| Maywufa Co Ltd (1731) | $1.47 Billion | 5.23% | 0.78x | $90.87 Million |
| ScinoPharm Taiwan Ltd (1789) | $8.56 Billion | 11.21% | 0.11x | $499.50 Million |
| GeneFerm Biotechnology Co Ltd (1796) | $396.19 Million | 1.14% | 1.48x | $44.35 Million |
| LIWANLI Innovation Co Ltd (3054) | $1.51 Billion | 4.15% | 0.15x | $172.02 Million |
| YungShin Global Holding Corp (3705) | $4.70 Billion | 6.21% | 0.18x | $478.34 Million |
| TTY Biopharm Co Ltd (4105) | $5.77 Billion | 14.42% | 0.61x | $577.35 Million |
| Phytohealth Corp (4108) | $1.56 Billion | -10.88% | 0.06x | $75.40 Million |
About Lotus Pharmaceutical Co Ltd
Lotus Pharmaceutical Co., Ltd. engages in the research and development, manufacture, and sale of generic pharmaceutical products in Taiwan, South Korea, the United States, and internationally. Its product portfolio focuses on generics in the fields of oncology, central nervous system, cardiovascular diseases, woman health, and anti-obesity. The company also engages in retail of clinical machines;… Read more