Leofoo Development Co Ltd Net Assets
Leofoo Development Co Ltd net assets. Based on the latest financial reports, Leofoo Development Co Ltd (2705) has net assets worth NT$4.99 Billion TWD (≈ $157.15 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$15.81 Billion ≈ $498.16 Million USD) and total liabilities (NT$10.82 Billion ≈ $341.00 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. Also explore 2705 net assets growth trend to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$4.99 Billion |
| % of Total Assets | 31.55% |
| Annual Growth Rate | 0.33% |
| 5-Year Change | -3.82% |
| 10-Year Change | 10.41% |
| Growth Volatility | 67.27 |
Net Assets of Leofoo Development Co Ltd (2002–2025)
Net assets of Leofoo Development Co Ltd from 2002 to 2025. This chart illustrates how Leofoo Development Co Ltd's net assets have evolved over time, based on quarterly financial data. See Leofoo Development Co Ltd balance sheet quality to measure how much of total assets are equity-financed.
Annual Net Assets for Leofoo Development Co Ltd (2002–2025)
The table below shows the annual net assets of Leofoo Development Co Ltd from 2002 to 2025. For live market cap and overall valuation, see market cap of Leofoo Development Co Ltd.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$5.03 Billion ≈ $158.39 Million |
+3.45% |
| 2024-12-31 | NT$4.86 Billion ≈ $153.11 Million |
+0.71% |
| 2023-12-31 | NT$4.83 Billion ≈ $152.04 Million |
-1.81% |
| 2022-12-31 | NT$4.91 Billion ≈ $154.83 Million |
-5.98% |
| 2021-12-31 | NT$5.23 Billion ≈ $164.68 Million |
+318.70% |
| 2020-12-31 | NT$1.25 Billion ≈ $39.33 Million |
-22.88% |
| 2019-12-31 | NT$1.62 Billion ≈ $51.00 Million |
-25.21% |
| 2018-12-31 | NT$2.16 Billion ≈ $68.19 Million |
-38.52% |
| 2017-12-31 | NT$3.52 Billion ≈ $110.93 Million |
-22.67% |
| 2016-12-31 | NT$4.55 Billion ≈ $143.45 Million |
-7.66% |
| 2015-12-31 | NT$4.93 Billion ≈ $155.36 Million |
+1.41% |
| 2014-12-31 | NT$4.86 Billion ≈ $153.21 Million |
+0.87% |
| 2013-12-31 | NT$4.82 Billion ≈ $151.88 Million |
-2.94% |
| 2012-12-31 | NT$4.97 Billion ≈ $156.48 Million |
-2.08% |
| 2011-12-31 | NT$5.07 Billion ≈ $159.81 Million |
+28.82% |
| 2010-12-31 | NT$3.94 Billion ≈ $124.06 Million |
+3.16% |
| 2009-12-31 | NT$3.82 Billion ≈ $120.27 Million |
-3.71% |
| 2008-12-31 | NT$3.96 Billion ≈ $124.91 Million |
-13.11% |
| 2007-12-31 | NT$4.56 Billion ≈ $143.75 Million |
+8.44% |
| 2006-12-31 | NT$4.21 Billion ≈ $132.57 Million |
-0.71% |
| 2005-12-31 | NT$4.24 Billion ≈ $133.52 Million |
-3.12% |
| 2004-12-31 | NT$4.37 Billion ≈ $137.82 Million |
-0.94% |
| 2003-12-31 | NT$4.42 Billion ≈ $139.12 Million |
-5.27% |
| 2002-12-31 | NT$4.66 Billion ≈ $146.86 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Leofoo Development 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 decreased by 170761600000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Leofoo Development Co Ltd Net Assets Breakdown (December 2025)
Leofoo Development Co Ltd net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | NT$1.91 Billion | 38.05% |
| Other Comprehensive Income | NT$4.79 Billion | 95.29% |
| Other Components | NT$31.37 Million | 0.62% |
| Total Equity | NT$5.03 Billion | 100.00% |
Leofoo Development Co Ltd Competitors by Market Cap
The table below lists competitors of Leofoo Development Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Chaintech Technology Corp
TW:2425
|
$89.54 Million |
|
Ruby Tech
TWO:8048
|
$89.54 Million |
|
Eastwood Bio-Medical Canada Inc
V:EBM
|
$89.55 Million |
|
Pudumjee Paper Products Limited
NSE:PDMJEPAPER
|
$89.62 Million |
|
Antony Waste Handling Cell Limited
NSE:AWHCL
|
$89.46 Million |
|
Agrify Corp
NASDAQ:AGFY
|
$89.44 Million |
|
Jiangsu Dongzhu Landscape Co
SHG:603359
|
$89.43 Million |
|
Equillium Inc
NASDAQ:EQ
|
$89.41 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Leofoo Development Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,859,916,000 to 5,027,399,000, a change of 167,483,000 (3.4%).
- Net income of 166,585,000 contributed positively to equity growth.
- Other comprehensive income decreased equity by 1,417,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$166.59 Million | +3.31% |
| Other Comprehensive Income | NT$-1.42 Million | -0.03% |
| Other Changes | NT$2.31 Million | +0.05% |
| Total Change | NT$- | 3.45% |
Book Value vs Market Value Analysis
This analysis compares Leofoo Development 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: 0.57x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$22.82 | NT$14.85 | x |
| 2010-12-31 | NT$24.02 | NT$14.85 | x |
| 2011-12-31 | NT$30.78 | NT$14.85 | x |
| 2012-12-31 | NT$26.63 | NT$14.85 | x |
| 2013-12-31 | NT$25.84 | NT$14.85 | x |
| 2014-12-31 | NT$26.06 | NT$14.85 | x |
| 2015-12-31 | NT$26.40 | NT$14.85 | x |
| 2016-12-31 | NT$24.41 | NT$14.85 | x |
| 2017-12-31 | NT$18.87 | NT$14.85 | x |
| 2018-12-31 | NT$11.60 | NT$14.85 | x |
| 2019-12-31 | NT$8.68 | NT$14.85 | x |
| 2020-12-31 | NT$6.69 | NT$14.85 | x |
| 2021-12-31 | NT$27.54 | NT$14.85 | x |
| 2022-12-31 | NT$25.69 | NT$14.85 | x |
| 2023-12-31 | NT$25.22 | NT$14.85 | x |
| 2024-12-31 | NT$25.40 | NT$14.85 | x |
| 2025-12-31 | NT$26.26 | NT$14.85 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Leofoo Development Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 3.31%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.27%
- • Asset Turnover: 0.15x
- • Equity Multiplier: 3.14x
- Recent ROE (3.31%) is above the historical average (-10.10%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | -3.86% | -7.10% | 0.26x | 2.09x | NT$-529.00 Million |
| 2010 | 3.06% | 4.49% | 0.32x | 2.10x | NT$-273.24 Million |
| 2011 | 11.18% | 16.73% | 0.31x | 2.13x | NT$59.96 Million |
| 2012 | -2.12% | -3.85% | 0.26x | 2.08x | NT$-602.13 Million |
| 2013 | -2.88% | -5.60% | 0.26x | 2.00x | NT$-621.02 Million |
| 2014 | 1.32% | 2.24% | 0.28x | 2.07x | NT$-422.27 Million |
| 2015 | 2.35% | 3.95% | 0.27x | 2.21x | NT$-377.35 Million |
| 2016 | -7.86% | -11.07% | 0.31x | 2.26x | NT$-813.05 Million |
| 2017 | -29.23% | -31.62% | 0.35x | 2.66x | NT$-1.38 Billion |
| 2018 | -60.72% | -64.91% | 0.24x | 3.89x | NT$-1.53 Billion |
| 2019 | -43.60% | -31.70% | 0.19x | 7.42x | NT$-867.75 Million |
| 2020 | -30.71% | -25.72% | 0.13x | 9.23x | NT$-508.24 Million |
| 2021 | -5.30% | -22.04% | 0.08x | 3.07x | NT$-799.70 Million |
| 2022 | -6.51% | -19.10% | 0.11x | 3.21x | NT$-811.39 Million |
| 2023 | -2.03% | -4.42% | 0.14x | 3.24x | NT$-580.31 Million |
| 2024 | 1.83% | 3.82% | 0.15x | 3.17x | NT$-397.17 Million |
| 2025 | 3.31% | 7.27% | 0.15x | 3.14x | NT$-336.15 Million |
Industry Comparison
This section compares Leofoo Development Co Ltd's net assets metrics with peer companies in the Lodging industry.
Industry Context
- Industry: Lodging
- Average net assets among peers: $2,435,655,750
- Average return on equity (ROE) among peers: -0.61%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Leofoo Development Co Ltd (2705) | NT$4.99 Billion | -3.86% | 2.17x | $89.51 Million |
| Hotel Holiday Garden (2702) | $961.95 Million | -28.10% | 6.31x | $57.24 Million |
| Ambassador Hotel Ltd (2704) | $9.12 Billion | 4.50% | 0.32x | $521.36 Million |
| Formosa International Hotels Corp (2707) | $3.56 Billion | 37.78% | 2.18x | $696.41 Million |
| HOYA Resort Hotel Group (2736) | $1.18 Billion | 1.00% | 0.86x | $25.45 Million |
| My Humble House Hospitality Management Consulting Co Ltd (2739) | $718.85 Million | -47.03% | 18.97x | $97.32 Million |
| FDC International Hotels Corp (2748) | $2.95 Billion | 11.21% | 0.70x | $124.97 Million |
| Landis Taipei Hotel Co Ltd (5703) | $522.36 Million | 7.09% | 0.89x | $30.76 Million |
| Hotel Royal Chihpen (5704) | $471.75 Million | 8.68% | 0.21x | $26.81 Million |
About Leofoo Development Co Ltd
Leofoo Development Co., Ltd., together with its subsidiaries, provides amusement park services in Taiwan. It operates through three segments: Leofoo Village, Leofoo Inn, and Leofoo Courtyard. The company operates a theme park and a safari park under the Leofoo Village name; a water park under the Leofoo Water Park name; tourists hotels under the Leofoo Courtyard by Marriott Taipei name; an apartm… Read more