E-Lead Electronic Co Ltd (2497) - Net Assets

Latest as of March 2026: NT$3.10 Billion TWD ≈ $97.52 Million USD

Based on the latest financial reports, E-Lead Electronic Co Ltd (2497) has net assets worth NT$3.10 Billion TWD (≈ $97.52 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$6.05 Billion ≈ $190.60 Million USD) and total liabilities (NT$2.95 Billion ≈ $93.08 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 E-Lead Electronic Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	NT$3.10 Billion
% of Total Assets	51.17%
Annual Growth Rate	3.69%
5-Year Change	68.88%
10-Year Change	28.75%
Growth Volatility	16.51

E-Lead Electronic Co Ltd - Net Assets Trend (2002–2025)

This chart illustrates how E-Lead Electronic Co Ltd's net assets have evolved over time, based on quarterly financial data. See E-Lead Electronic Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for E-Lead Electronic Co Ltd (2002–2025)

The table below shows the annual net assets of E-Lead Electronic Co Ltd from 2002 to 2025. For live valuation and market cap data, see how much is E-Lead Electronic Co Ltd worth.

Year	Net Assets	Change
2025-12-31	NT$2.36 Billion ≈ $74.21 Million	-6.31%
2024-12-31	NT$2.51 Billion ≈ $79.21 Million	+14.95%
2023-12-31	NT$2.19 Billion ≈ $68.91 Million	+6.74%
2022-12-31	NT$2.05 Billion ≈ $64.55 Million	+46.92%
2021-12-31	NT$1.39 Billion ≈ $43.94 Million	+4.13%
2020-12-31	NT$1.34 Billion ≈ $42.20 Million	-7.48%
2019-12-31	NT$1.45 Billion ≈ $45.61 Million	+0.50%
2018-12-31	NT$1.44 Billion ≈ $45.38 Million	-14.05%
2017-12-31	NT$1.68 Billion ≈ $52.80 Million	-8.39%
2016-12-31	NT$1.83 Billion ≈ $57.63 Million	-9.82%
2015-12-31	NT$2.03 Billion ≈ $63.91 Million	-7.37%
2014-12-31	NT$2.19 Billion ≈ $69.00 Million	+17.01%
2013-12-31	NT$1.87 Billion ≈ $58.97 Million	+18.69%
2012-12-31	NT$1.58 Billion ≈ $49.68 Million	+35.73%
2011-12-31	NT$1.16 Billion ≈ $36.60 Million	+30.99%
2010-12-31	NT$886.91 Million ≈ $27.94 Million	+9.29%
2009-12-31	NT$811.55 Million ≈ $25.57 Million	-15.52%
2008-12-31	NT$960.67 Million ≈ $30.27 Million	-20.71%
2007-12-31	NT$1.21 Billion ≈ $38.17 Million	+13.44%
2006-12-31	NT$1.07 Billion ≈ $33.65 Million	+1.20%
2005-12-31	NT$1.06 Billion ≈ $33.25 Million	+2.96%
2004-12-31	NT$1.03 Billion ≈ $32.30 Million	-0.99%
2003-12-31	NT$1.04 Billion ≈ $32.62 Million	+1.22%
2002-12-31	NT$1.02 Billion ≈ $32.23 Million	--

Equity Component Analysis

This analysis shows how different components contribute to E-Lead Electronic Co Ltd'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 201.6% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	NT$396.44 Million	16.83%
Common Stock	NT$1.18 Billion	50.14%
Other Comprehensive Income	NT$576.86 Million	24.49%
Other Components	NT$201.15 Million	8.54%
Total Equity	NT$2.36 Billion	100.00%

E-Lead Electronic Co Ltd Competitors by Market Cap

The table below lists competitors of E-Lead Electronic Co Ltd ranked by their market capitalization.

Company	Market Cap
Aldel Financial II Inc. Class A Ordinary Shares NASDAQ:ALDF	$253.20 Million
Transimex Saigon Corp VN:TMS	$253.31 Million
CERRO DE PASCO RES F:N8HP	$253.39 Million
Smart Share Global Ltd ADR NASDAQ:EM	$253.44 Million
Deutsche Real Estate AG F:DRE2	$253.16 Million
Praetorian Acquisition Corp. Class A Ordinary Shares NASDAQ:PTOR	$253.11 Million
PharmaEngine TWO:4162	$253.09 Million
Berry Petroleum Corp NASDAQ:BRY	$253.00 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in E-Lead Electronic Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 2,514,062,000 to 2,355,329,000, a change of -158,733,000 (-6.3%).
Net income of 287,249,000 contributed positively to equity growth.
Dividend payments of 245,599,000 reduced retained earnings.
Share repurchases of 230,450,000 reduced equity.
Other comprehensive income increased equity by 576,862,000.
Other factors decreased equity by 546,795,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	NT$287.25 Million	+12.2%
Dividends Paid	NT$245.60 Million	-10.43%
Share Repurchases	NT$230.45 Million	-9.78%
Other Comprehensive Income	NT$576.86 Million	+24.49%
Other Changes	NT$-546.79 Million	-23.22%
Total Change	NT$-	-6.31%

Book Value vs Market Value Analysis

This analysis compares E-Lead Electronic Co Ltd'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: 3.16x
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 6.15x to 3.16x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2004-12-31	NT$9.99	NT$61.40	x
2005-12-31	NT$9.86	NT$61.40	x
2006-12-31	NT$10.01	NT$61.40	x
2007-12-31	NT$11.01	NT$61.40	x
2008-12-31	NT$9.11	NT$61.40	x
2009-12-31	NT$7.78	NT$61.40	x
2010-12-31	NT$8.49	NT$61.40	x
2011-12-31	NT$9.74	NT$61.40	x
2012-12-31	NT$13.27	NT$61.40	x
2013-12-31	NT$15.76	NT$61.40	x
2014-12-31	NT$18.35	NT$61.40	x
2015-12-31	NT$16.99	NT$61.40	x
2016-12-31	NT$15.40	NT$61.40	x
2017-12-31	NT$14.11	NT$61.40	x
2018-12-31	NT$12.07	NT$61.40	x
2019-12-31	NT$12.19	NT$61.40	x
2020-12-31	NT$11.27	NT$61.40	x
2021-12-31	NT$11.70	NT$61.40	x
2022-12-31	NT$16.78	NT$61.40	x
2023-12-31	NT$17.29	NT$61.40	x
2024-12-31	NT$19.84	NT$61.40	x
2025-12-31	NT$19.43	NT$61.40	x

Capital Efficiency Dashboard

This dashboard shows how efficiently E-Lead Electronic Co Ltd 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): 12.20%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 6.43%
• Asset Turnover: 1.03x
• Equity Multiplier: 1.84x
Recent ROE (12.20%) is above the historical average (4.48%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2002	12.75%	13.35%	0.69x	1.38x	NT$28.18 Million
2003	3.57%	4.25%	0.65x	1.29x	NT$-66.59 Million
2004	0.33%	0.29%	0.70x	1.63x	NT$-99.10 Million
2005	-2.18%	-2.48%	0.56x	1.56x	NT$-123.22 Million
2006	0.66%	0.79%	0.55x	1.52x	NT$-95.92 Million
2007	8.16%	8.31%	0.62x	1.58x	NT$-21.31 Million
2008	-21.86%	-31.51%	0.47x	1.48x	NT$-304.51 Million
2009	-18.63%	-25.34%	0.45x	1.65x	NT$-232.14 Million
2010	9.18%	6.08%	0.86x	1.76x	NT$-7.26 Million
2011	14.73%	8.40%	0.94x	1.87x	NT$54.09 Million
2012	12.18%	6.67%	1.24x	1.48x	NT$34.43 Million
2013	19.08%	10.86%	1.17x	1.51x	NT$169.87 Million
2014	24.49%	14.94%	1.09x	1.50x	NT$317.31 Million
2015	10.40%	6.34%	1.01x	1.63x	NT$8.08 Million
2016	0.62%	0.42%	0.90x	1.66x	NT$-171.52 Million
2017	-5.45%	-3.80%	0.78x	1.85x	NT$-259.00 Million
2018	-16.11%	-11.73%	0.70x	1.96x	NT$-376.05 Million
2019	0.04%	0.03%	0.77x	1.98x	NT$-144.14 Million
2020	-6.12%	-5.02%	0.57x	2.13x	NT$-215.86 Million
2021	6.92%	3.90%	0.78x	2.28x	NT$-42.95 Million
2022	16.91%	9.72%	0.90x	1.93x	NT$141.67 Million
2023	10.63%	6.18%	0.86x	2.01x	NT$13.88 Million
2024	15.10%	8.21%	0.98x	1.88x	NT$128.10 Million
2025	12.20%	6.43%	1.03x	1.84x	NT$51.72 Million

Industry Comparison

This section compares E-Lead Electronic Co Ltd's net assets metrics with peer companies in the Auto Parts industry.

Industry Context

Industry: Auto Parts
Average net assets among peers: $4,277,944,500
Average return on equity (ROE) among peers: 4.23%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
E-Lead Electronic Co Ltd (2497)	NT$3.10 Billion	12.75%	0.95x	$253.19 Million
Tong Yang Industry Co Ltd (1319)	$20.15 Billion	11.99%	0.81x	$1.91 Billion
Taihan Precision Technology Co Ltd (1336)	$1.60 Billion	6.32%	0.51x	$36.68 Million
Hiroca Holdings Ltd (1338)	$6.43 Billion	-2.56%	0.75x	$43.76 Million
Y.C.C. Parts MFG Co Ltd (1339)	$3.36 Billion	8.22%	0.95x	$101.47 Million
Right Way Industrial Co Ltd (1506)	$1.32 Billion	-1.14%	1.23x	$98.90 Million
Jui Li Enterprise Co Ltd (1512)	$746.14 Million	-26.36%	3.67x	$22.15 Million
Ta Yih Industrial Co Ltd (1521)	$1.64 Billion	16.99%	0.73x	$63.76 Million
TYC Brother Industrial Co Ltd (1522)	$3.39 Billion	8.39%	1.26x	$309.10 Million
Gordon Auto Body Parts Co Ltd (1524)	$2.08 Billion	5.45%	1.39x	$152.86 Million
Kian Shen Corp (1525)	$2.06 Billion	14.95%	0.27x	$151.93 Million

About E-Lead Electronic Co Ltd

TW:2497 Taiwan Auto Parts

Market Cap

$253.19 Million

NT$8.04 Billion TWD

Market Cap Rank

#15691 Global

#736 in Taiwan

Share Price

NT$61.40

Change (1 day)

-1.60%

52-Week Range

NT$38.05 - NT$65.80

All Time High

NT$116.32