Chroma ATE Inc (2360) - Net Assets

Latest as of June 2025: NT$24.49 Billion TWD ≈ $771.45 Million USD

Based on the latest financial reports, Chroma ATE Inc (2360) has net assets worth NT$24.49 Billion TWD (≈ $771.45 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$40.78 Billion ≈ $1.28 Billion USD) and total liabilities (NT$16.30 Billion ≈ $513.50 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 2360 asset liquidity ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric Value
Current Net Assets NT$24.49 Billion
% of Total Assets 60.04%
Annual Growth Rate 8.7%
5-Year Change 55.29%
10-Year Change 167.01%
Growth Volatility 8.53

Chroma ATE Inc - Net Assets Trend (2002–2024)

This chart illustrates how Chroma ATE Inc's net assets have evolved over time, based on quarterly financial data. Also explore Chroma ATE Inc balance sheet assets for the complete picture of this company's asset base.

Annual Net Assets for Chroma ATE Inc (2002–2024)

The table below shows the annual net assets of Chroma ATE Inc from 2002 to 2024. For live valuation and market cap data, see Chroma ATE Inc stock valuation.

Year Net Assets Change
2024-12-31 NT$25.45 Billion
≈ $801.81 Million		 +13.02%
2023-12-31 NT$22.52 Billion
≈ $709.41 Million		 +2.95%
2022-12-31 NT$21.87 Billion
≈ $689.11 Million		 +15.44%
2021-12-31 NT$18.95 Billion
≈ $596.95 Million		 +15.61%
2020-12-31 NT$16.39 Billion
≈ $516.33 Million		 +10.84%
2019-12-31 NT$14.79 Billion
≈ $465.82 Million		 +0.65%
2018-12-31 NT$14.69 Billion
≈ $462.83 Million		 +9.12%
2017-12-31 NT$13.46 Billion
≈ $424.15 Million		 +24.80%
2016-12-31 NT$10.79 Billion
≈ $339.88 Million		 +13.18%
2015-12-31 NT$9.53 Billion
≈ $300.29 Million		 +1.50%
2014-12-31 NT$9.39 Billion
≈ $295.86 Million		 +7.73%
2013-12-31 NT$8.72 Billion
≈ $274.62 Million		 +10.32%
2012-12-31 NT$7.90 Billion
≈ $248.94 Million		 +0.72%
2011-12-31 NT$7.84 Billion
≈ $247.15 Million		 +2.42%
2010-12-31 NT$7.66 Billion
≈ $241.31 Million		 +17.53%
2009-12-31 NT$6.52 Billion
≈ $205.32 Million		 +6.65%
2008-12-31 NT$6.11 Billion
≈ $192.53 Million		 -5.73%
2007-12-31 NT$6.48 Billion
≈ $204.23 Million		 +30.60%
2006-12-31 NT$4.96 Billion
≈ $156.38 Million		 +7.55%
2005-12-31 NT$4.61 Billion
≈ $145.39 Million		 +8.81%
2004-12-31 NT$4.24 Billion
≈ $133.63 Million		 +9.61%
2003-12-31 NT$3.87 Billion
≈ $121.91 Million		 -4.70%
2002-12-31 NT$4.06 Billion
≈ $127.92 Million		 --

Equity Component Analysis

This analysis shows how different components contribute to Chroma ATE 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 2012.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$10.93 Billion 43.95%
Other Components NT$13.94 Billion 56.05%
Total Equity NT$24.88 Billion 100.00%

Chroma ATE Inc Competitors by Market Cap

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

Company Market Cap
Arch Capital Group Ltd
F:RSK
 $29.77 Billion
Iron Mountain Incorporated
NYSE:IRM
 $29.90 Billion
Atmos Energy Corporation
NYSE:ATO
 $29.92 Billion
Ingersoll Rand Inc
NYSE:IR
 $29.93 Billion
Shenzhen Inovance Tech
SHE:300124
 $29.71 Billion
China State Construction Engineering Corp Ltd
SHG:601668
 $29.69 Billion
Bank Hapoalim
TA:POLI
 $29.69 Billion
NRG Energy Inc.
NYSE:NRG
 $29.65 Billion

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 21,955,875,999 to 24,876,679,000, a change of 2,920,803,001 (13.3%).
  • Net income of 5,264,251,000 contributed positively to equity growth.
  • Dividend payments of 2,807,405,000 reduced retained earnings.
  • Other comprehensive income decreased equity by 348,888,000.
  • Other factors increased equity by 812,845,001.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$5.26 Billion +21.16%
Dividends Paid NT$2.81 Billion -11.29%
Other Comprehensive Income NT$-348.89 Million -1.4%
Other Changes NT$812.85 Million +3.27%
Total Change NT$- 13.30%

Book Value vs Market Value Analysis

This analysis compares Chroma ATE 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: 37.98x
  • 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 157.06x to 37.98x 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$14.20 NT$2230.00 x
2007-12-31 NT$17.79 NT$2230.00 x
2008-12-31 NT$16.25 NT$2230.00 x
2009-12-31 NT$17.14 NT$2230.00 x
2010-12-31 NT$19.99 NT$2230.00 x
2011-12-31 NT$20.45 NT$2230.00 x
2012-12-31 NT$20.68 NT$2230.00 x
2013-12-31 NT$22.76 NT$2230.00 x
2014-12-31 NT$23.02 NT$2230.00 x
2015-12-31 NT$23.06 NT$2230.00 x
2016-12-31 NT$25.75 NT$2230.00 x
2017-12-31 NT$31.85 NT$2230.00 x
2018-12-31 NT$34.39 NT$2230.00 x
2019-12-31 NT$34.51 NT$2230.00 x
2020-12-31 NT$38.10 NT$2230.00 x
2021-12-31 NT$43.80 NT$2230.00 x
2022-12-31 NT$50.21 NT$2230.00 x
2023-12-31 NT$51.69 NT$2230.00 x
2024-12-31 NT$58.72 NT$2230.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Chroma ATE 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): 21.16%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 24.37%
  • • Asset Turnover: 0.58x
  • • Equity Multiplier: 1.50x
  • Recent ROE (21.16%) is above the historical average (17.23%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2002 11.20% 12.03% 0.63x 1.48x NT$48.55 Million
2003 12.67% 9.74% 0.80x 1.62x NT$103.45 Million
2004 15.53% 11.02% 0.89x 1.59x NT$234.73 Million
2005 17.63% 12.51% 0.89x 1.58x NT$352.32 Million
2006 20.34% 11.86% 1.07x 1.61x NT$513.26 Million
2007 24.06% 12.18% 1.27x 1.55x NT$898.75 Million
2008 18.24% 9.03% 1.41x 1.43x NT$498.92 Million
2009 13.38% 7.91% 1.06x 1.60x NT$218.08 Million
2010 23.97% 12.17% 1.28x 1.54x NT$1.06 Billion
2011 19.61% 10.76% 1.21x 1.50x NT$746.07 Million
2012 12.12% 8.05% 1.04x 1.45x NT$165.64 Million
2013 14.05% 11.85% 0.80x 1.49x NT$347.13 Million
2014 14.20% 12.77% 0.69x 1.61x NT$389.38 Million
2015 13.14% 12.76% 0.60x 1.71x NT$295.55 Million
2016 16.20% 14.80% 0.62x 1.76x NT$658.27 Million
2017 19.34% 17.17% 0.68x 1.66x NT$1.24 Billion
2018 17.67% 15.04% 0.73x 1.61x NT$1.11 Billion
2019 12.80% 13.33% 0.55x 1.76x NT$405.60 Million
2020 14.47% 14.96% 0.55x 1.75x NT$717.45 Million
2021 22.57% 23.77% 0.60x 1.60x NT$2.33 Billion
2022 23.90% 23.14% 0.65x 1.58x NT$2.97 Billion
2023 18.12% 21.31% 0.56x 1.52x NT$1.78 Billion
2024 21.16% 24.37% 0.58x 1.50x NT$2.78 Billion

Industry Comparison

This section compares Chroma ATE Inc's net assets metrics with peer companies in the Scientific & Technical Instruments industry.

Industry Context

  • Industry: Scientific & Technical Instruments
  • Average net assets among peers: $3,308,692,111
  • Average return on equity (ROE) among peers: 11.77%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Chroma ATE Inc (2360) NT$24.49 Billion 11.20% 0.67x $29.76 Billion
Good Will Instrument Co Ltd (2423) $2.34 Billion 13.31% 0.33x $300.23 Million
Test Research Inc (3030) $8.28 Billion 22.18% 0.22x $2.90 Billion
Altek Corp (3059) $8.49 Billion 20.48% 1.37x $380.78 Million
RoyalTek Co Ltd (3306) $2.81 Billion 3.31% 0.10x $75.73 Million
Globalsat Worldcom (3499) $620.88 Million 1.30% 0.65x $26.84 Million
Materials Analysis Technology (3587) $1.23 Billion 14.38% 0.32x $673.75 Million
FineTek Co Ltd (4549) $1.70 Billion 19.06% 0.33x $182.28 Million
Sysgration Ltd (5309) $3.29 Billion 3.53% 0.55x $407.81 Million
Kingwaytek Technology Co Ltd (6516) $1.01 Billion 8.40% 0.26x $102.91 Million

About Chroma ATE Inc

TW:2360 Taiwan Scientific & Technical Instruments
Market Cap
$29.76 Billion
NT$944.67 Billion TWD
Market Cap Rank
#890 Global
#18 in Taiwan
Share Price
NT$2230.00
Change (1 day)
-4.09%
52-Week Range
NT$320.00 - NT$2345.00
All Time High
NT$2345.00
Categories
Companies in Taiwan Scientific & Technical Instruments Technology AI & Machine Learning
About

Chroma ATE Inc. designs, assembles, manufactures, sells, repairs, and maintains software/hardware for computers and peripherals, computerized automatic test systems, electronic test instruments, signal generators, power supplies, and telecom power supplies in Taiwan, China, the United States, and internationally. The company provides test solutions, such as semiconductor/IC test; automated optica… Read more