Lite-On Technology Corp
Lite-On Technology Corporation, together with its subsidiaries, engages in the research, design, manufacturing, and sale of optoelectronic semiconductor components and power managements modules in Asia, the Americas, Europe, and internationally. The company offers optoelectronic semiconductors, including visible, UV, and automotive LEDs, couplers, optical sensors, and IR emitters and detectors; e… Read more
Lite-On Technology Corp (2301) - Net Assets
Latest net assets as of December 2025: NT$89.98 Billion TWD
Based on the latest financial reports, Lite-On Technology Corp (2301) has net assets worth NT$89.98 Billion TWD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$205.69 Billion) and total liabilities (NT$115.71 Billion). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$89.98 Billion |
| % of Total Assets | 43.75% |
| Annual Growth Rate | 8.1% |
| 5-Year Change | 23.47% |
| 10-Year Change | 13.49% |
| Growth Volatility | 30.63 |
Lite-On Technology Corp - Net Assets Trend (2000–2025)
This chart illustrates how Lite-On Technology Corp's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lite-On Technology Corp (2000–2025)
The table below shows the annual net assets of Lite-On Technology Corp from 2000 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$89.98 Billion | -1.03% |
| 2024-12-31 | NT$90.91 Billion | +6.87% |
| 2023-12-31 | NT$85.07 Billion | +3.76% |
| 2022-12-31 | NT$81.99 Billion | +12.51% |
| 2021-12-31 | NT$72.87 Billion | -1.71% |
| 2020-12-31 | NT$74.14 Billion | -0.67% |
| 2019-12-31 | NT$74.64 Billion | -0.05% |
| 2018-12-31 | NT$74.68 Billion | +1.23% |
| 2017-12-31 | NT$73.77 Billion | -6.95% |
| 2016-12-31 | NT$79.28 Billion | -0.51% |
| 2015-12-31 | NT$79.68 Billion | +0.66% |
| 2014-12-31 | NT$79.16 Billion | -0.09% |
| 2013-12-31 | NT$79.24 Billion | -11.78% |
| 2012-12-31 | NT$89.82 Billion | +0.83% |
| 2011-12-31 | NT$89.08 Billion | +2.13% |
| 2010-12-31 | NT$87.22 Billion | +6.69% |
| 2009-12-31 | NT$81.75 Billion | +9.62% |
| 2008-12-31 | NT$74.58 Billion | -4.88% |
| 2007-12-31 | NT$78.40 Billion | -2.01% |
| 2006-12-31 | NT$80.01 Billion | +29.72% |
| 2005-12-31 | NT$61.68 Billion | +29.21% |
| 2004-12-31 | NT$47.74 Billion | +7.35% |
| 2003-12-31 | NT$44.47 Billion | +8.81% |
| 2002-12-31 | NT$40.87 Billion | +152.30% |
| 2001-12-31 | NT$16.20 Billion | +26.11% |
| 2000-12-31 | NT$12.84 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lite-On Technology Corp'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 958.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$31.95 Billion | 35.57% |
| Common Stock | NT$23.17 Billion | 25.79% |
| Other Comprehensive Income | NT$33.83 Billion | 37.66% |
| Other Components | NT$875.47 Million | 0.97% |
| Total Equity | NT$89.82 Billion | 100.00% |
Lite-On Technology Corp Competitors by Market Cap
The table below lists competitors of Lite-On Technology Corp ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
APA Corporation
NASDAQ:APA
|
$9.63 Billion |
|
ALTEOGEN Inc
KQ:196170
|
$9.64 Billion |
|
Applied Industrial Technologies
NYSE:AIT
|
$9.65 Billion |
|
Everest Group Ltd
NYSE:EG
|
$9.67 Billion |
|
Xero Limited
PINK:XROLF
|
$9.62 Billion |
|
GameStop Corp.
NYSE:GME
|
$9.62 Billion |
|
China Energy Engineering Corp Ltd
SHG:601868
|
$9.60 Billion |
|
LG Electronics Inc
KO:066570
|
$9.58 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lite-On Technology Corp's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 90,773,153,000 to 89,822,065,000, a change of -951,088,000 (-1.0%).
- Net income of 15,111,794,000 contributed positively to equity growth.
- Dividend payments of 10,296,738,000 reduced retained earnings.
- Share repurchases of 2,295,585,000 reduced equity.
- Other comprehensive income increased equity by 32,813,624,000.
- Other factors decreased equity by 36,284,183,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$15.11 Billion | +16.82% |
| Dividends Paid | NT$10.30 Billion | -11.46% |
| Share Repurchases | NT$2.30 Billion | -2.56% |
| Other Comprehensive Income | NT$32.81 Billion | +36.53% |
| Other Changes | NT$-36.28 Billion | -40.4% |
| Total Change | NT$- | -1.05% |
Book Value vs Market Value Analysis
This analysis compares Lite-On Technology Corp'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: 4.23x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 8.12x to 4.23x 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$20.57 | NT$167.00 | x |
| 2007-12-31 | NT$23.94 | NT$167.00 | x |
| 2008-12-31 | NT$25.05 | NT$167.00 | x |
| 2009-12-31 | NT$27.75 | NT$167.00 | x |
| 2010-12-31 | NT$29.37 | NT$167.00 | x |
| 2011-12-31 | NT$29.44 | NT$167.00 | x |
| 2012-12-31 | NT$29.75 | NT$167.00 | x |
| 2013-12-31 | NT$31.13 | NT$167.00 | x |
| 2014-12-31 | NT$31.73 | NT$167.00 | x |
| 2015-12-31 | NT$32.11 | NT$167.00 | x |
| 2016-12-31 | NT$32.29 | NT$167.00 | x |
| 2017-12-31 | NT$30.22 | NT$167.00 | x |
| 2018-12-31 | NT$30.33 | NT$167.00 | x |
| 2019-12-31 | NT$30.77 | NT$167.00 | x |
| 2020-12-31 | NT$31.23 | NT$167.00 | x |
| 2021-12-31 | NT$30.86 | NT$167.00 | x |
| 2022-12-31 | NT$35.06 | NT$167.00 | x |
| 2023-12-31 | NT$36.40 | NT$167.00 | x |
| 2024-12-31 | NT$39.16 | NT$167.00 | x |
| 2025-12-31 | NT$39.47 | NT$167.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lite-On Technology Corp 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): 16.82%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 9.10%
- • Asset Turnover: 0.81x
- • Equity Multiplier: 2.29x
- Recent ROE (16.82%) is above the historical average (13.89%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2000 | 27.48% | 6.98% | 1.27x | 3.10x | NT$1.92 Billion |
| 2001 | 16.74% | 4.24% | 1.26x | 3.13x | NT$946.22 Million |
| 2002 | 12.54% | 4.91% | 1.16x | 2.20x | NT$1.04 Billion |
| 2003 | 19.44% | 5.97% | 1.32x | 2.47x | NT$4.20 Billion |
| 2004 | 15.83% | 3.52% | 1.64x | 2.75x | NT$2.78 Billion |
| 2005 | 16.52% | 3.84% | 1.48x | 2.90x | NT$3.45 Billion |
| 2006 | 14.55% | 4.12% | 1.34x | 2.63x | NT$2.87 Billion |
| 2007 | 17.12% | 4.03% | 1.35x | 3.15x | NT$4.39 Billion |
| 2008 | 7.65% | 1.92% | 1.36x | 2.94x | NT$-1.36 Billion |
| 2009 | 10.98% | 3.79% | 1.02x | 2.85x | NT$627.53 Million |
| 2010 | 13.15% | 3.91% | 1.20x | 2.82x | NT$2.15 Billion |
| 2011 | 10.48% | 3.13% | 1.13x | 2.96x | NT$333.20 Million |
| 2012 | 10.80% | 3.49% | 1.11x | 2.80x | NT$556.86 Million |
| 2013 | 11.99% | 4.11% | 1.00x | 2.91x | NT$1.45 Billion |
| 2014 | 8.62% | 2.80% | 1.07x | 2.89x | NT$-1.04 Billion |
| 2015 | 9.51% | 3.33% | 1.03x | 2.76x | NT$-375.95 Million |
| 2016 | 12.40% | 4.10% | 1.09x | 2.78x | NT$1.82 Billion |
| 2017 | 3.73% | 1.23% | 1.13x | 2.69x | NT$-4.42 Billion |
| 2018 | 11.16% | 3.84% | 1.05x | 2.76x | NT$824.46 Million |
| 2019 | 12.94% | 5.27% | 0.95x | 2.58x | NT$2.13 Billion |
| 2020 | 13.61% | 6.37% | 0.89x | 2.39x | NT$2.66 Billion |
| 2021 | 19.20% | 8.42% | 0.90x | 2.54x | NT$6.65 Billion |
| 2022 | 17.39% | 8.16% | 0.87x | 2.46x | NT$6.02 Billion |
| 2023 | 17.27% | 9.82% | 0.78x | 2.24x | NT$6.13 Billion |
| 2024 | 13.16% | 8.71% | 0.67x | 2.25x | NT$2.86 Billion |
| 2025 | 16.82% | 9.10% | 0.81x | 2.29x | NT$6.13 Billion |
Industry Comparison
This section compares Lite-On Technology Corp's net assets metrics with peer companies in the Computer Hardware industry.
Industry Context
- Industry: Computer Hardware
- Average net assets among peers: $39,897,321,000
- Average return on equity (ROE) among peers: 1.71%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lite-On Technology Corp (2301) | NT$89.98 Billion | 27.48% | 1.29x | $9.62 Billion |
| Solytech Enterprise Corp (1471) | $1.73 Billion | 0.00% | 1.00x | $49.10 Million |
| Microtek International Inc (2305) | $2.23 Billion | 0.30% | 0.28x | $18.55 Million |
| Kinpo Electronics Inc (2312) | $25.86 Billion | 0.85% | 3.17x | $896.54 Million |
| CMC Magnetics Corp (2323) | $37.52 Billion | 11.36% | 0.54x | $302.78 Million |
| Compal Electronics Inc (2324) | $112.28 Billion | 7.24% | 2.09x | $3.88 Billion |
| Elitegroup Computer Systems Co Ltd (2331) | $11.76 Billion | 1.89% | 0.86x | $204.97 Million |
| Ritek Corp (2349) | $11.17 Billion | -23.02% | 0.88x | $261.22 Million |
| Qisda Corp (2352) | $47.28 Billion | 0.00% | 2.52x | $839.54 Million |
| Asustek Computer Inc (2357) | $109.25 Billion | 16.75% | 1.03x | $11.74 Billion |