Lite-On Technology Corp (2301) - Net Assets

Latest as of December 2025: NT$89.98 Billion TWD ≈ $2.83 Billion USD

Based on the latest financial reports, Lite-On Technology Corp (2301) has net assets worth NT$89.98 Billion TWD (≈ $2.83 Billion 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$205.69 Billion ≈ $6.48 Billion USD) and total liabilities (NT$115.71 Billion ≈ $3.65 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 2301 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.

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. Also explore 2301 total assets for the complete picture of this company's asset base.

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. For live valuation and market cap data, see Lite-On Technology Corp market cap and net worth.

Year	Net Assets	Change
2025-12-31	NT$89.98 Billion ≈ $2.83 Billion	-1.03%
2024-12-31	NT$90.91 Billion ≈ $2.86 Billion	+6.87%
2023-12-31	NT$85.07 Billion ≈ $2.68 Billion	+3.76%
2022-12-31	NT$81.99 Billion ≈ $2.58 Billion	+12.51%
2021-12-31	NT$72.87 Billion ≈ $2.30 Billion	-1.71%
2020-12-31	NT$74.14 Billion ≈ $2.34 Billion	-0.67%
2019-12-31	NT$74.64 Billion ≈ $2.35 Billion	-0.05%
2018-12-31	NT$74.68 Billion ≈ $2.35 Billion	+1.23%
2017-12-31	NT$73.77 Billion ≈ $2.32 Billion	-6.95%
2016-12-31	NT$79.28 Billion ≈ $2.50 Billion	-0.51%
2015-12-31	NT$79.68 Billion ≈ $2.51 Billion	+0.66%
2014-12-31	NT$79.16 Billion ≈ $2.49 Billion	-0.09%
2013-12-31	NT$79.24 Billion ≈ $2.50 Billion	-11.78%
2012-12-31	NT$89.82 Billion ≈ $2.83 Billion	+0.83%
2011-12-31	NT$89.08 Billion ≈ $2.81 Billion	+2.13%
2010-12-31	NT$87.22 Billion ≈ $2.75 Billion	+6.69%
2009-12-31	NT$81.75 Billion ≈ $2.58 Billion	+9.62%
2008-12-31	NT$74.58 Billion ≈ $2.35 Billion	-4.88%
2007-12-31	NT$78.40 Billion ≈ $2.47 Billion	-2.01%
2006-12-31	NT$80.01 Billion ≈ $2.52 Billion	+29.72%
2005-12-31	NT$61.68 Billion ≈ $1.94 Billion	+29.21%
2004-12-31	NT$47.74 Billion ≈ $1.50 Billion	+7.35%
2003-12-31	NT$44.47 Billion ≈ $1.40 Billion	+8.81%
2002-12-31	NT$40.87 Billion ≈ $1.29 Billion	+152.30%
2001-12-31	NT$16.20 Billion ≈ $510.35 Million	+26.11%
2000-12-31	NT$12.84 Billion ≈ $404.69 Million	--

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
Ambuja Cements Limited NSE:AMBUJACEM	$11.87 Billion
Apollo Hospitals Enterprise Limited NSE:APOLLOHOSP	$11.87 Billion
New York Times Company NYSE:NYT	$11.88 Billion
Bank of Chengdu Co Ltd SHG:601838	$11.88 Billion
A.P. Møller - Mærsk A/S CO:MAERSK-B	$11.87 Billion
Gongniu Group Co Ltd SHG:603195	$11.87 Billion
Corebridge Financial Inc. NYSE:CRBG	$11.84 Billion
American Homes 4 Rent NYSE:AMH	$11.84 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: 4.21x
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 8.07x to 4.21x 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$166.00	x
2007-12-31	NT$23.94	NT$166.00	x
2008-12-31	NT$25.05	NT$166.00	x
2009-12-31	NT$27.75	NT$166.00	x
2010-12-31	NT$29.37	NT$166.00	x
2011-12-31	NT$29.44	NT$166.00	x
2012-12-31	NT$29.75	NT$166.00	x
2013-12-31	NT$31.13	NT$166.00	x
2014-12-31	NT$31.73	NT$166.00	x
2015-12-31	NT$32.11	NT$166.00	x
2016-12-31	NT$32.29	NT$166.00	x
2017-12-31	NT$30.22	NT$166.00	x
2018-12-31	NT$30.33	NT$166.00	x
2019-12-31	NT$30.77	NT$166.00	x
2020-12-31	NT$31.23	NT$166.00	x
2021-12-31	NT$30.86	NT$166.00	x
2022-12-31	NT$35.06	NT$166.00	x
2023-12-31	NT$36.40	NT$166.00	x
2024-12-31	NT$39.16	NT$166.00	x
2025-12-31	NT$39.47	NT$166.00	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: $32,671,960,111
Average return on equity (ROE) among peers: -3.15%

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	$11.87 Billion
Solytech Enterprise Corp (1471)	$1.00 Billion	-31.82%	0.68x	$53.55 Million
Microtek International Inc (2305)	$2.23 Billion	-0.87%	0.17x	$100.28 Million
Kinpo Electronics Inc (2312)	$14.67 Billion	10.08%	0.70x	$1.31 Billion
CMC Magnetics Corp (2323)	$33.57 Billion	-1.91%	0.45x	$348.35 Million
Compal Electronics Inc (2324)	$115.99 Billion	8.07%	3.03x	$3.98 Billion
Elitegroup Computer Systems Co Ltd (2331)	$11.02 Billion	0.42%	1.12x	$360.88 Million
Ritek Corp (2349)	$9.39 Billion	-2.63%	0.94x	$272.09 Million
Qisda Corp (2352)	$31.13 Billion	-5.81%	2.57x	$975.88 Million
Acer Inc (2353)	$75.03 Billion	-3.88%	2.02x	$2.61 Billion

About Lite-On Technology Corp

TW:2301 Taiwan Computer Hardware

Market Cap

$11.87 Billion

NT$376.78 Billion TWD

Market Cap Rank

#1960 Global

#48 in Taiwan

Share Price

NT$166.00

Change (1 day)

-3.49%

52-Week Range

NT$98.90 - NT$195.00

All Time High

NT$195.00