Lotus Pharmaceutical Co Ltd (1795) - Net Assets
Based on the latest financial reports, Lotus Pharmaceutical Co Ltd (1795) has net assets worth NT$22.17 Billion TWD (≈ $698.55 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$39.60 Billion ≈ $1.25 Billion USD) and total liabilities (NT$17.43 Billion ≈ $549.06 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 how resilient are Lotus Pharmaceutical Co Ltd's assets to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$22.17 Billion |
| % of Total Assets | 55.99% |
| Annual Growth Rate | 29.15% |
| 5-Year Change | 142.19% |
| 10-Year Change | 142.6% |
| Growth Volatility | 122.64 |
Lotus Pharmaceutical Co Ltd - Net Assets Trend (2009–2024)
This chart illustrates how Lotus Pharmaceutical Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Lotus Pharmaceutical Co Ltd (1795) total assets for the complete picture of this company's asset base.
Annual Net Assets for Lotus Pharmaceutical Co Ltd (2009–2024)
The table below shows the annual net assets of Lotus Pharmaceutical Co Ltd from 2009 to 2024. For live valuation and market cap data, see Lotus Pharmaceutical Co Ltd (1795) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 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 |
-- |
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 43761.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$12.66 Billion | 59.77% |
| Common Stock | NT$2.66 Billion | 12.55% |
| Other Comprehensive Income | NT$-1.52 Billion | -7.18% |
| Other Components | NT$7.38 Billion | 34.86% |
| Total Equity | NT$21.18 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 |
|---|---|
|
Americas Silver Corp
TO:USA
|
$1.83 Billion |
|
Atea ASA
OL:ATEA
|
$1.83 Billion |
|
Thanachart Capital Public Company Limited
BK:TCAP
|
$1.83 Billion |
|
Ducommun Incorporated
NYSE:DCO
|
$1.83 Billion |
|
GCM Grosvenor Inc
NASDAQ:GCMG
|
$1.83 Billion |
|
Alten SA
PA:ATE
|
$1.83 Billion |
|
CoreCivic Inc
NYSE:CXW
|
$1.83 Billion |
|
SUEDZUCKER UNSP.ADR 1/2
F:SZU1
|
$1.83 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 2023 to 2024, total equity changed from 17,333,635,000 to 21,180,426,000, a change of 3,846,791,000 (22.2%).
- Net income of 5,065,510,000 contributed positively to equity growth.
- Dividend payments of 1,231,688,000 reduced retained earnings.
- New share issuances of 259,000 increased equity.
- Other comprehensive income decreased equity by 225,346,999.
- Other factors increased equity by 238,056,999.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$5.07 Billion | +23.92% |
| Dividends Paid | NT$1.23 Billion | -5.82% |
| Share Issuances | NT$259.00K | +0.0% |
| Other Comprehensive Income | NT$-225.35 Million | -1.06% |
| Other Changes | NT$238.06 Million | +1.12% |
| Total Change | NT$- | 22.19% |
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: 2.75x
- 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 19.90x to 2.75x 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$221.00 | x |
| 2010-12-31 | NT$13.55 | NT$221.00 | x |
| 2011-12-31 | NT$12.67 | NT$221.00 | x |
| 2012-12-31 | NT$14.29 | NT$221.00 | x |
| 2013-12-31 | NT$9.84 | NT$221.00 | x |
| 2014-12-31 | NT$43.12 | NT$221.00 | x |
| 2015-12-31 | NT$32.74 | NT$221.00 | x |
| 2016-12-31 | NT$31.21 | NT$221.00 | x |
| 2017-12-31 | NT$30.59 | NT$221.00 | x |
| 2018-12-31 | NT$30.33 | NT$221.00 | x |
| 2019-12-31 | NT$32.00 | NT$221.00 | x |
| 2020-12-31 | NT$35.92 | NT$221.00 | x |
| 2021-12-31 | NT$43.12 | NT$221.00 | x |
| 2022-12-31 | NT$52.99 | NT$221.00 | x |
| 2023-12-31 | NT$66.15 | NT$221.00 | x |
| 2024-12-31 | NT$80.41 | NT$221.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lotus Pharmaceutical Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 23.92%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 27.26%
- • Asset Turnover: 0.46x
- • Equity Multiplier: 1.89x
- Recent ROE (23.92%) is above the historical average (4.05%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | 0.68% | 0.51% | 0.86x | 1.55x | NT$-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 |
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: $4,358,401,889
- Average return on equity (ROE) among peers: 5.60%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lotus Pharmaceutical Co Ltd (1795) | NT$22.17 Billion | 0.68% | 0.79x | $1.83 Billion |
| Grape King Bio Ltd (1707) | $1.77 Billion | 10.20% | 0.42x | $525.05 Million |
| Standard Chemical & Pharmaceutical Co Ltd (1720) | $8.98 Billion | 9.81% | 0.25x | $343.42 Million |
| Maywufa Co Ltd (1731) | $1.65 Billion | 2.55% | 0.49x | $90.66 Million |
| ScinoPharm Taiwan Ltd (1789) | $10.54 Billion | 4.20% | 0.19x | $505.73 Million |
| GeneFerm Biotechnology Co Ltd (1796) | $788.18 Million | -2.86% | 0.45x | $49.64 Million |
| LIWANLI Innovation Co Ltd (3054) | $661.02 Million | 0.00% | 0.12x | $167.70 Million |
| YungShin Global Holding Corp (3705) | $5.06 Billion | 9.31% | 0.15x | $466.59 Million |
| TTY Biopharm Co Ltd (4105) | $7.51 Billion | 19.30% | 0.45x | $581.27 Million |
| Phytohealth Corp (4108) | $2.27 Billion | -2.08% | 0.04x | $76.66 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