Elan Microelectronics Corp (2458) - Net Assets
Based on the latest financial reports, Elan Microelectronics Corp (2458) has net assets worth NT$10.46 Billion TWD (≈ $329.41 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$15.57 Billion ≈ $490.59 Million USD) and total liabilities (NT$5.12 Billion ≈ $161.19 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 asset resilience ratio of Elan Microelectronics Corp to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$10.46 Billion |
| % of Total Assets | 67.14% |
| Annual Growth Rate | 4.63% |
| 5-Year Change | -4.72% |
| 10-Year Change | 51.61% |
| Growth Volatility | 10.21 |
Elan Microelectronics Corp - Net Assets Trend (2003–2025)
This chart illustrates how Elan Microelectronics Corp's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Elan Microelectronics Corp for the complete picture of this company's asset base.
Annual Net Assets for Elan Microelectronics Corp (2003–2025)
The table below shows the annual net assets of Elan Microelectronics Corp from 2003 to 2025. For live valuation and market cap data, see 2458 market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$10.46 Billion ≈ $329.41 Million |
+4.55% |
| 2024-12-31 | NT$10.00 Billion ≈ $315.09 Million |
+8.39% |
| 2023-12-31 | NT$9.23 Billion ≈ $290.71 Million |
-4.11% |
| 2022-12-31 | NT$9.62 Billion ≈ $303.15 Million |
-12.32% |
| 2021-12-31 | NT$10.97 Billion ≈ $345.74 Million |
+18.34% |
| 2020-12-31 | NT$9.27 Billion ≈ $292.15 Million |
+21.96% |
| 2019-12-31 | NT$7.60 Billion ≈ $239.54 Million |
+15.50% |
| 2018-12-31 | NT$6.58 Billion ≈ $207.39 Million |
-10.11% |
| 2017-12-31 | NT$7.32 Billion ≈ $230.73 Million |
+6.20% |
| 2016-12-31 | NT$6.90 Billion ≈ $217.27 Million |
-2.75% |
| 2015-12-31 | NT$7.09 Billion ≈ $223.41 Million |
-10.39% |
| 2014-12-31 | NT$7.91 Billion ≈ $249.32 Million |
+6.37% |
| 2013-12-31 | NT$7.44 Billion ≈ $234.38 Million |
+9.86% |
| 2012-12-31 | NT$6.77 Billion ≈ $213.34 Million |
+18.85% |
| 2011-12-31 | NT$5.70 Billion ≈ $179.50 Million |
-9.08% |
| 2010-12-31 | NT$6.27 Billion ≈ $197.43 Million |
+5.88% |
| 2009-12-31 | NT$5.92 Billion ≈ $186.47 Million |
+6.38% |
| 2008-12-31 | NT$5.56 Billion ≈ $175.28 Million |
+8.49% |
| 2007-12-31 | NT$5.13 Billion ≈ $161.57 Million |
+1.56% |
| 2006-12-31 | NT$5.05 Billion ≈ $159.09 Million |
+21.01% |
| 2005-12-31 | NT$4.17 Billion ≈ $131.46 Million |
-2.84% |
| 2004-12-31 | NT$4.29 Billion ≈ $135.30 Million |
+11.16% |
| 2003-12-31 | NT$3.86 Billion ≈ $121.72 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Elan Microelectronics 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 415.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$3.95 Billion | 38.31% |
| Common Stock | NT$3.04 Billion | 29.46% |
| Other Comprehensive Income | NT$3.13 Billion | 30.35% |
| Other Components | NT$194.04 Million | 1.88% |
| Total Equity | NT$10.32 Billion | 100.00% |
Elan Microelectronics Corp Competitors by Market Cap
The table below lists competitors of Elan Microelectronics Corp ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
SAMPYO Cement Co. Ltd
KQ:038500
|
$1.23 Billion |
|
Loma Negra Compañía Industrial Argentina Sociedad Anónima
F:8LN
|
$1.23 Billion |
|
Actions Technology Co Ltd
SHG:688049
|
$1.23 Billion |
|
Grupo Herdez S.A.B. de C.V
MX:HERDEZ
|
$1.23 Billion |
|
Shanghai Jiao Yun Group Co Ltd
SHG:600676
|
$1.23 Billion |
|
Navigator Holdings Ltd
NYSE:NVGS
|
$1.23 Billion |
|
Guilin Sanjin Pharmaceutical Co Ltd
SHE:002275
|
$1.23 Billion |
|
Alphamin Resources Corp.
JSE:APH
|
$1.23 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Elan Microelectronics Corp's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 9,773,280,000 to 10,316,123,000, a change of 542,843,000 (5.6%).
- Net income of 2,442,124,000 contributed positively to equity growth.
- Dividend payments of 1,834,744,000 reduced retained earnings.
- New share issuances of 15,626,000 increased equity.
- Other comprehensive income increased equity by 3,162,231,999.
- Other factors decreased equity by 3,242,394,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$2.44 Billion | +23.67% |
| Dividends Paid | NT$1.83 Billion | -17.79% |
| Share Issuances | NT$15.63 Million | +0.15% |
| Other Comprehensive Income | NT$3.16 Billion | +30.65% |
| Other Changes | NT$-3.24 Billion | -31.43% |
| Total Change | NT$- | 5.55% |
Book Value vs Market Value Analysis
This analysis compares Elan Microelectronics 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: 3.58x
- 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 7.73x to 3.58x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-12-31 | NT$17.65 | NT$136.50 | x |
| 2006-12-31 | NT$20.99 | NT$136.50 | x |
| 2007-12-31 | NT$21.04 | NT$136.50 | x |
| 2008-12-31 | NT$21.00 | NT$136.50 | x |
| 2009-12-31 | NT$20.65 | NT$136.50 | x |
| 2010-12-31 | NT$21.82 | NT$136.50 | x |
| 2011-12-31 | NT$19.91 | NT$136.50 | x |
| 2012-12-31 | NT$24.18 | NT$136.50 | x |
| 2013-12-31 | NT$25.49 | NT$136.50 | x |
| 2014-12-31 | NT$26.77 | NT$136.50 | x |
| 2015-12-31 | NT$24.00 | NT$136.50 | x |
| 2016-12-31 | NT$23.51 | NT$136.50 | x |
| 2017-12-31 | NT$17.50 | NT$136.50 | x |
| 2018-12-31 | NT$17.50 | NT$136.50 | x |
| 2019-12-31 | NT$25.93 | NT$136.50 | x |
| 2020-12-31 | NT$30.58 | NT$136.50 | x |
| 2021-12-31 | NT$36.50 | NT$136.50 | x |
| 2022-12-31 | NT$30.74 | NT$136.50 | x |
| 2023-12-31 | NT$30.68 | NT$136.50 | x |
| 2024-12-31 | NT$33.75 | NT$136.50 | x |
| 2025-12-31 | NT$38.14 | NT$136.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Elan Microelectronics 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): 23.67%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 19.81%
- • Asset Turnover: 0.79x
- • Equity Multiplier: 1.51x
- Recent ROE (23.67%) is above the historical average (18.48%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2003 | 19.60% | 16.63% | 0.84x | 1.40x | NT$370.70 Million |
| 2004 | 14.54% | 11.84% | 0.96x | 1.28x | NT$194.93 Million |
| 2005 | 9.63% | 7.69% | 1.07x | 1.17x | NT$-15.58 Million |
| 2006 | 5.61% | 6.36% | 0.76x | 1.16x | NT$-221.53 Million |
| 2007 | 11.76% | 12.35% | 0.78x | 1.22x | NT$88.81 Million |
| 2008 | 3.94% | 5.00% | 0.63x | 1.25x | NT$-334.41 Million |
| 2009 | 7.14% | 8.68% | 0.67x | 1.22x | NT$-165.50 Million |
| 2010 | 11.45% | 11.16% | 0.84x | 1.22x | NT$88.68 Million |
| 2011 | 8.54% | 8.66% | 0.78x | 1.27x | NT$-80.65 Million |
| 2012 | 17.64% | 15.92% | 0.87x | 1.28x | NT$507.77 Million |
| 2013 | 20.96% | 19.83% | 0.82x | 1.29x | NT$808.23 Million |
| 2014 | 18.96% | 19.39% | 0.76x | 1.29x | NT$704.02 Million |
| 2015 | 11.62% | 12.49% | 0.71x | 1.31x | NT$114.78 Million |
| 2016 | 9.46% | 9.95% | 0.72x | 1.32x | NT$-37.25 Million |
| 2017 | 14.60% | 14.31% | 0.74x | 1.38x | NT$338.15 Million |
| 2018 | 23.53% | 18.03% | 0.88x | 1.48x | NT$896.86 Million |
| 2019 | 32.56% | 26.31% | 0.84x | 1.47x | NT$1.73 Billion |
| 2020 | 35.86% | 21.50% | 1.04x | 1.60x | NT$2.34 Billion |
| 2021 | 47.50% | 27.84% | 1.08x | 1.58x | NT$4.03 Billion |
| 2022 | 24.20% | 16.51% | 0.98x | 1.50x | NT$1.26 Billion |
| 2023 | 24.30% | 17.78% | 0.86x | 1.59x | NT$1.26 Billion |
| 2024 | 27.99% | 21.55% | 0.85x | 1.54x | NT$1.76 Billion |
| 2025 | 23.67% | 19.81% | 0.79x | 1.51x | NT$1.41 Billion |
Industry Comparison
This section compares Elan Microelectronics Corp's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $202,930,058,900
- Average return on equity (ROE) among peers: 7.76%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Elan Microelectronics Corp (2458) | NT$10.46 Billion | 19.60% | 0.49x | $1.23 Billion |
| Polylite Taiwan Co Ltd (1813) | $883.80 Million | -0.02% | 0.44x | $18.07 Million |
| United Microelectronics Corporation (2303) | $281.20 Billion | 18.22% | 0.65x | $30.66 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $4.44 Billion | -3.97% | 3.02x | $1.14 Billion |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $1.61 Trillion | 21.92% | 0.40x | $1.74 Trillion |
| Macronix International Co Ltd (2337) | $24.66 Billion | 22.38% | 0.79x | $8.99 Billion |
| Optotech Corp (2340) | $7.08 Billion | 9.72% | 0.77x | $524.91 Million |
| Mosel Vitelic Inc (2342) | $6.57 Billion | -10.87% | 0.51x | $166.75 Million |
| Winbond Electronics Corp (2344) | $60.28 Billion | 5.50% | 0.10x | $12.73 Billion |
| Silicon Integrated Systems Corp (2363) | $7.70 Billion | -2.92% | 0.01x | $843.70 Million |
| Realtek Semiconductor Corp (2379) | $22.11 Billion | 17.61% | 0.86x | $8.72 Billion |
About Elan Microelectronics Corp
ELAN Microelectronics Corporation operates as a semiconductor company in Taiwan, Mainland China, Hong Kong, the United States, Europe, and internationally. It offers embedded microcontrollers and systems, digital signal processors, computer peripheral control integrated circuits and systems, fingerprint recognition devices, and credit card applications. The company also provides biometric solutio… Read more