Acer Inc (2353) - Net Assets

Latest as of June 2026: NT$99.79 Billion TWD ≈ $3.14 Billion USD

Based on the latest financial reports, Acer Inc (2353) has net assets worth NT$99.79 Billion TWD (≈ $3.14 Billion USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$308.68 Billion ≈ $9.73 Billion USD) and total liabilities (NT$208.89 Billion ≈ $6.58 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 2353 strategic assets to equity ratio to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	NT$99.79 Billion
% of Total Assets	32.33%
Annual Growth Rate	11.56%
5-Year Change	48.79%
10-Year Change	70.32%
Growth Volatility	201.18

Acer Inc - Net Assets Trend (2000–2025)

This chart illustrates how Acer Inc's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 2353 market cap.

Annual Net Assets for Acer Inc (2000–2025)

The table below shows the annual net assets of Acer Inc from 2000 to 2025. Also explore net asset momentum of Acer Inc to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	NT$98.24 Billion ≈ $3.10 Billion	+17.55%
2024-12-31	NT$83.57 Billion ≈ $2.63 Billion	+4.02%
2023-12-31	NT$80.34 Billion ≈ $2.53 Billion	+14.07%
2022-12-31	NT$70.43 Billion ≈ $2.22 Billion	+6.68%
2021-12-31	NT$66.02 Billion ≈ $2.08 Billion	+6.59%
2020-12-31	NT$61.94 Billion ≈ $1.95 Billion	+4.64%
2019-12-31	NT$59.20 Billion ≈ $1.86 Billion	+0.35%
2018-12-31	NT$58.99 Billion ≈ $1.86 Billion	+1.74%
2017-12-31	NT$57.98 Billion ≈ $1.83 Billion	+0.51%
2016-12-31	NT$57.68 Billion ≈ $1.82 Billion	-12.42%
2015-12-31	NT$65.86 Billion ≈ $2.07 Billion	+8.62%
2014-12-31	NT$60.63 Billion ≈ $1.91 Billion	+7.78%
2013-12-31	NT$56.25 Billion ≈ $1.77 Billion	-25.03%
2012-12-31	NT$75.03 Billion ≈ $2.36 Billion	-0.95%
2011-12-31	NT$75.75 Billion ≈ $2.39 Billion	-19.51%
2010-12-31	NT$94.11 Billion ≈ $2.96 Billion	+1.33%
2009-12-31	NT$92.88 Billion ≈ $2.93 Billion	+12.07%
2008-12-31	NT$82.88 Billion ≈ $2.61 Billion	+7.06%
2007-12-31	NT$77.41 Billion ≈ $2.44 Billion	+2.45%
2006-12-31	NT$75.56 Billion ≈ $2.38 Billion	+12.35%
2005-12-31	NT$67.25 Billion ≈ $2.12 Billion	+8.09%
2004-12-31	NT$62.22 Billion ≈ $1.96 Billion	-3.52%
2003-12-31	NT$64.49 Billion ≈ $2.03 Billion	-4.83%
2002-12-31	NT$67.76 Billion ≈ $2.13 Billion	+1027.29%
2001-12-31	NT$6.01 Billion ≈ $189.37 Million	-5.72%
2000-12-31	NT$6.38 Billion ≈ $200.87 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Acer Inc'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 475.9% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	NT$7.12 Billion	9.42%
Common Stock	NT$30.48 Billion	40.32%
Other Comprehensive Income	NT$13.81 Billion	18.27%
Other Components	NT$24.19 Billion	32.00%
Total Equity	NT$75.60 Billion	100.00%

Acer Inc Competitors by Market Cap

The table below lists competitors of Acer Inc ranked by their market capitalization.

Company	Market Cap
Shanghai GenTech Co Ltd SHG:688596	$3.01 Billion
TriNet Group Inc NYSE:TNET	$3.01 Billion
XJ Electric Co Ltd SHE:000400	$3.01 Billion
KB Home NYSE:KBH	$3.01 Billion
Gerdau S.A SA:GGBR3	$3.01 Billion
ROCKWOOL International A/S CO:ROCK-A	$3.01 Billion
Kyivstar Group Ltd. Common Shares NASDAQ:KYIV	$3.01 Billion
Zuger Kantonalbank SW:ZUGER	$3.01 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Acer Inc's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 76,828,131,000 to 75,600,149,000, a change of -1,227,982,000 (-1.6%).
Net income of 3,780,000,000 contributed positively to equity growth.
Dividend payments of 5,110,553,000 reduced retained earnings.
Other comprehensive income increased equity by 1,046,924,000.
Other factors decreased equity by 944,353,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	NT$3.78 Billion	+5.0%
Dividends Paid	NT$5.11 Billion	-6.76%
Other Comprehensive Income	NT$1.05 Billion	+1.38%
Other Changes	NT$-944.35 Million	-1.25%
Total Change	NT$-	-1.60%

Book Value vs Market Value Analysis

This analysis compares Acer Inc'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: 1.26x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has increased from 1.05x to 1.26x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2006-12-31	NT$30.14	NT$31.75	x
2007-12-31	NT$31.27	NT$31.75	x
2008-12-31	NT$31.82	NT$31.75	x
2009-12-31	NT$34.19	NT$31.75	x
2010-12-31	NT$33.74	NT$31.75	x
2011-12-31	NT$28.50	NT$31.75	x
2012-12-31	NT$27.22	NT$31.75	x
2013-12-31	NT$20.41	NT$31.75	x
2014-12-31	NT$20.47	NT$31.75	x
2015-12-31	NT$21.72	NT$31.75	x
2016-12-31	NT$19.06	NT$31.75	x
2017-12-31	NT$18.88	NT$31.75	x
2018-12-31	NT$19.18	NT$31.75	x
2019-12-31	NT$19.04	NT$31.75	x
2020-12-31	NT$19.90	NT$31.75	x
2021-12-31	NT$21.03	NT$31.75	x
2022-12-31	NT$21.79	NT$31.75	x
2023-12-31	NT$24.80	NT$31.75	x
2024-12-31	NT$25.47	NT$31.75	x
2025-12-31	NT$25.20	NT$31.75	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Acer Inc 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): 5.00%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.37%
• Asset Turnover: 1.08x
• Equity Multiplier: 3.37x
Recent ROE (5.00%) is below the historical average (5.70%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2002	13.03%	8.06%	0.98x	1.65x	NT$2.01 Billion
2003	11.54%	4.61%	1.34x	1.86x	NT$967.85 Million
2004	11.56%	3.12%	1.81x	2.05x	NT$943.96 Million
2005	12.89%	2.67%	1.85x	2.61x	NT$1.90 Billion
2006	13.80%	2.91%	1.86x	2.55x	NT$2.82 Billion
2007	16.87%	2.80%	1.90x	3.17x	NT$5.28 Billion
2008	14.26%	2.15%	2.24x	2.96x	NT$3.51 Billion
2009	12.29%	1.98%	1.97x	3.15x	NT$2.11 Billion
2010	16.13%	2.40%	2.24x	2.99x	NT$5.74 Billion
2011	-8.72%	-1.39%	1.91x	3.28x	NT$-14.18 Billion
2012	-3.88%	-0.68%	1.89x	3.02x	NT$-10.41 Billion
2013	-36.48%	-5.70%	1.89x	3.39x	NT$-26.14 Billion
2014	2.95%	0.54%	1.73x	3.15x	NT$-4.27 Billion
2015	0.92%	0.23%	1.54x	2.61x	NT$-5.98 Billion
2016	-8.50%	-2.11%	1.40x	2.87x	NT$-10.67 Billion
2017	4.91%	1.19%	1.51x	2.75x	NT$-2.92 Billion
2018	5.25%	1.26%	1.57x	2.64x	NT$-2.77 Billion
2019	4.55%	1.12%	1.50x	2.70x	NT$-3.15 Billion
2020	10.00%	2.18%	1.51x	3.05x	NT$-46.10K
2021	17.11%	3.42%	1.49x	3.37x	NT$4.53 Billion
2022	7.59%	1.82%	1.46x	2.87x	NT$-1.59 Billion
2023	6.60%	2.04%	1.16x	2.79x	NT$-2.54 Billion
2024	7.21%	2.09%	1.21x	2.86x	NT$-2.14 Billion
2025	5.00%	1.37%	1.08x	3.37x	NT$-3.78 Billion

Industry Comparison

This section compares Acer Inc's net assets metrics with peer companies in the Computer Hardware industry.

Industry Context

Industry: Computer Hardware
Average net assets among peers: $33,336,313,000
Average return on equity (ROE) among peers: 1.87%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Acer Inc (2353)	NT$99.79 Billion	13.03%	2.09x	$3.01 Billion
Solytech Enterprise Corp (1471)	$1.53 Billion	0.43%	0.12x	$44.55 Million
Lite-On Technology Corp (2301)	$44.47 Billion	19.44%	1.47x	$20.52 Billion
Microtek International Inc (2305)	$2.19 Billion	0.27%	0.31x	$401.74 Million
Kinpo Electronics Inc (2312)	$13.60 Billion	7.28%	0.85x	$1.45 Billion
CMC Magnetics Corp (2323)	$53.71 Billion	0.56%	0.64x	$333.59 Million
Compal Electronics Inc (2324)	$121.54 Billion	10.39%	3.42x	$4.90 Billion
Elitegroup Computer Systems Co Ltd (2331)	$22.38 Billion	1.91%	0.73x	$331.03 Million
Ritek Corp (2349)	$20.17 Billion	-10.72%	0.53x	$226.20 Million
Qisda Corp (2352)	$20.45 Billion	-12.72%	3.22x	$1.44 Billion

About Acer Inc

TW:2353 Taiwan Computer Hardware

Market Cap

$3.01 Billion

NT$95.45 Billion TWD

Market Cap Rank

#4908 Global

#152 in Taiwan

Share Price

NT$31.75

Change (1 day)

+0.63%

52-Week Range

NT$25.10 - NT$43.40

All Time High

NT$58.50