Champion Building Materials Co Ltd (1806) - Net Assets
Based on the latest financial reports, Champion Building Materials Co Ltd (1806) has net assets worth NT$5.27 Billion TWD (≈ $165.92 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$8.17 Billion ≈ $257.55 Million USD) and total liabilities (NT$2.91 Billion ≈ $91.63 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 Champion Building Materials Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$5.27 Billion |
| % of Total Assets | 64.42% |
| Annual Growth Rate | 1.89% |
| 5-Year Change | -18.96% |
| 10-Year Change | -26.83% |
| Growth Volatility | 11.21 |
Champion Building Materials Co Ltd - Net Assets Trend (2000–2025)
This chart illustrates how Champion Building Materials Co Ltd's net assets have evolved over time, based on quarterly financial data. See 1806 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Champion Building Materials Co Ltd (2000–2025)
The table below shows the annual net assets of Champion Building Materials Co Ltd from 2000 to 2025. For live valuation and market cap data, see market value of Champion Building Materials Co Ltd.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$5.27 Billion ≈ $165.92 Million |
-5.39% |
| 2024-12-31 | NT$5.57 Billion ≈ $175.37 Million |
+3.12% |
| 2023-12-31 | NT$5.40 Billion ≈ $170.07 Million |
-0.90% |
| 2022-12-31 | NT$5.45 Billion ≈ $171.61 Million |
-16.18% |
| 2021-12-31 | NT$6.50 Billion ≈ $204.73 Million |
+17.79% |
| 2020-12-31 | NT$5.52 Billion ≈ $173.81 Million |
-7.01% |
| 2019-12-31 | NT$5.93 Billion ≈ $186.91 Million |
-7.48% |
| 2018-12-31 | NT$6.41 Billion ≈ $202.01 Million |
-9.11% |
| 2017-12-31 | NT$7.05 Billion ≈ $222.26 Million |
-1.98% |
| 2016-12-31 | NT$7.20 Billion ≈ $226.75 Million |
-2.35% |
| 2015-12-31 | NT$7.37 Billion ≈ $232.21 Million |
-2.01% |
| 2014-12-31 | NT$7.52 Billion ≈ $236.97 Million |
-5.83% |
| 2013-12-31 | NT$7.99 Billion ≈ $251.64 Million |
+6.98% |
| 2012-12-31 | NT$7.47 Billion ≈ $235.21 Million |
-7.54% |
| 2011-12-31 | NT$8.07 Billion ≈ $254.38 Million |
+7.95% |
| 2010-12-31 | NT$7.48 Billion ≈ $235.65 Million |
+21.45% |
| 2009-12-31 | NT$6.16 Billion ≈ $194.04 Million |
+22.21% |
| 2008-12-31 | NT$5.04 Billion ≈ $158.77 Million |
+5.22% |
| 2007-12-31 | NT$4.79 Billion ≈ $150.90 Million |
+23.36% |
| 2006-12-31 | NT$3.88 Billion ≈ $122.33 Million |
+19.03% |
| 2005-12-31 | NT$3.26 Billion ≈ $102.77 Million |
+10.13% |
| 2004-12-31 | NT$2.96 Billion ≈ $93.32 Million |
+8.29% |
| 2003-12-31 | NT$2.74 Billion ≈ $86.17 Million |
+0.68% |
| 2002-12-31 | NT$2.72 Billion ≈ $85.60 Million |
-4.26% |
| 2001-12-31 | NT$2.84 Billion ≈ $89.41 Million |
-13.92% |
| 2000-12-31 | NT$3.30 Billion ≈ $103.86 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Champion Building Materials 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 13674100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$136.74 Million | 2.60% |
| Common Stock | NT$3.90 Billion | 74.13% |
| Other Comprehensive Income | NT$1.11 Billion | 21.16% |
| Other Components | NT$111.35 Million | 2.11% |
| Total Equity | NT$5.27 Billion | 100.00% |
Champion Building Materials Co Ltd Competitors by Market Cap
The table below lists competitors of Champion Building Materials Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Emeren Group Ltd
NYSE:SOL
|
$99.56 Million |
|
Yuen Chang Stainless Steel Co Ltd
TW:2069
|
$99.60 Million |
|
Dharmaj Crop Guard Limited
NSE:DHARMAJ
|
$99.60 Million |
|
New Delhi Television Limited
NSE:NDTV
|
$99.63 Million |
|
Lemonsoft Oyj
HE:LEMON
|
$99.45 Million |
|
Korea Cast Pip
KO:000970
|
$99.42 Million |
|
Canadian Net Real Estate Investment Trust
V:NET-UN
|
$99.38 Million |
|
Kura Sushi Asia Co Ltd
TWO:2754
|
$99.37 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Champion Building Materials Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 5,566,346,000 to 5,266,392,000, a change of -299,954,000 (-5.4%).
- Net income of 112,213,000 contributed positively to equity growth.
- Dividend payments of 386,516,000 reduced retained earnings.
- Other comprehensive income decreased equity by 10,272,001.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$112.21 Million | +2.13% |
| Dividends Paid | NT$386.52 Million | -7.34% |
| Other Comprehensive Income | NT$-10.27 Million | -0.2% |
| Other Changes | NT$-15.38 Million | -0.29% |
| Total Change | NT$- | -5.39% |
Book Value vs Market Value Analysis
This analysis compares Champion Building Materials 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: 0.58x
- 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 increased from 0.47x to 0.58x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$17.28 | NT$8.17 | x |
| 2010-12-31 | NT$18.86 | NT$8.17 | x |
| 2011-12-31 | NT$20.72 | NT$8.17 | x |
| 2012-12-31 | NT$18.88 | NT$8.17 | x |
| 2013-12-31 | NT$20.25 | NT$8.17 | x |
| 2014-12-31 | NT$19.11 | NT$8.17 | x |
| 2015-12-31 | NT$18.77 | NT$8.17 | x |
| 2016-12-31 | NT$18.42 | NT$8.17 | x |
| 2017-12-31 | NT$18.07 | NT$8.17 | x |
| 2018-12-31 | NT$16.42 | NT$8.17 | x |
| 2019-12-31 | NT$15.20 | NT$8.17 | x |
| 2020-12-31 | NT$14.13 | NT$8.17 | x |
| 2021-12-31 | NT$16.54 | NT$8.17 | x |
| 2022-12-31 | NT$12.89 | NT$8.17 | x |
| 2023-12-31 | NT$13.83 | NT$8.17 | x |
| 2024-12-31 | NT$14.28 | NT$8.17 | x |
| 2025-12-31 | NT$13.99 | NT$8.17 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Champion Building Materials Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 2.13%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.44%
- • Asset Turnover: 0.40x
- • Equity Multiplier: 1.55x
- Recent ROE (2.13%) is below the historical average (2.84%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2003 | 1.61% | 1.49% | 0.43x | 2.50x | NT$-229.50 Million |
| 2004 | 3.76% | 3.14% | 0.51x | 2.35x | NT$-184.70 Million |
| 2005 | 5.86% | 4.69% | 0.56x | 2.21x | NT$-135.11 Million |
| 2006 | 10.26% | 7.91% | 0.60x | 2.16x | NT$10.19 Million |
| 2007 | 12.23% | 9.76% | 0.63x | 1.99x | NT$106.64 Million |
| 2008 | 4.78% | 4.36% | 0.49x | 2.23x | NT$-263.01 Million |
| 2009 | 13.41% | 14.36% | 0.46x | 2.02x | NT$209.80 Million |
| 2010 | 18.92% | 22.95% | 0.46x | 1.79x | NT$667.53 Million |
| 2011 | 11.68% | 13.99% | 0.52x | 1.59x | NT$136.03 Million |
| 2012 | -4.07% | -4.15% | 0.55x | 1.79x | NT$-1.05 Billion |
| 2013 | 3.52% | 3.91% | 0.52x | 1.74x | NT$-517.96 Million |
| 2014 | -6.66% | -7.19% | 0.50x | 1.87x | NT$-1.25 Billion |
| 2015 | -0.99% | -1.20% | 0.46x | 1.80x | NT$-809.85 Million |
| 2016 | 0.48% | 0.69% | 0.43x | 1.59x | NT$-685.50 Million |
| 2017 | -1.30% | -1.87% | 0.42x | 1.64x | NT$-797.07 Million |
| 2018 | -8.93% | -11.39% | 0.46x | 1.72x | NT$-1.21 Billion |
| 2019 | -7.17% | -8.99% | 0.48x | 1.67x | NT$-1.02 Billion |
| 2020 | -7.30% | -11.16% | 0.36x | 1.79x | NT$-954.56 Million |
| 2021 | 15.26% | 30.93% | 0.34x | 1.47x | NT$341.67 Million |
| 2022 | -3.46% | -6.26% | 0.36x | 1.53x | NT$-732.94 Million |
| 2023 | -0.92% | -1.58% | 0.39x | 1.48x | NT$-589.47 Million |
| 2024 | 2.14% | 3.48% | 0.41x | 1.49x | NT$-437.30 Million |
| 2025 | 2.13% | 3.44% | 0.40x | 1.55x | NT$-414.43 Million |
Industry Comparison
This section compares Champion Building Materials Co Ltd's net assets metrics with peer companies in the Building Products & Equipment industry.
Industry Context
- Industry: Building Products & Equipment
- Average net assets among peers: $3,880,670,125
- Average return on equity (ROE) among peers: 1.05%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Champion Building Materials Co Ltd (1806) | NT$5.27 Billion | 1.61% | 0.55x | $99.49 Million |
| China Glaze Co Ltd (1809) | $3.92 Billion | -0.39% | 0.30x | $272.08 Million |
| Sunspring Metal Corp (2062) | $7.35 Billion | 4.28% | 0.75x | $120.98 Million |
| Buima Group (5543) | $695.36 Million | -9.06% | 0.56x | $43.77 Million |
| M.J. International Co Ltd (8466) | $2.66 Billion | 10.49% | 0.70x | $39.80 Million |
| CKM Building Material (8930) | $956.93 Million | 5.14% | 0.62x | $69.69 Million |
| Kuo Toong International Co Ltd (8936) | $5.46 Billion | 3.96% | 1.07x | $430.65 Million |
| Taiwan Fu Hsing Industrial Co Ltd (9924) | $5.33 Billion | 13.02% | 0.48x | $192.13 Million |
| Globe Union Industrial Corp (9934) | $4.67 Billion | -19.02% | 2.55x | $134.67 Million |
About Champion Building Materials Co Ltd
Champion Building Materials Co., Ltd., together with its subsidiaries, manufactures and markets ceramics, ceramic products, stone products, fire-resistant materials, and other chemical products. It operates through Tiles Business, Chinese Business, Wooden floor, and Other segments. The company offers various floor, wall, polished, slate, and functional tiles; and stone materials substitutes, and … Read more