LARGAN Precision Co Ltd (3008) - Net Assets
Based on the latest financial reports, LARGAN Precision Co Ltd (3008) has net assets worth NT$193.49 Billion TWD (≈ $6.10 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$226.13 Billion ≈ $7.12 Billion USD) and total liabilities (NT$32.64 Billion ≈ $1.03 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 LARGAN Precision Co Ltd (3008) strategic investment index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$193.49 Billion |
| % of Total Assets | 85.57% |
| Annual Growth Rate | 18.9% |
| 5-Year Change | 34.66% |
| 10-Year Change | 148.39% |
| Growth Volatility | 12.46 |
LARGAN Precision Co Ltd - Net Assets Trend (2001–2025)
This chart illustrates how LARGAN Precision Co Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see LARGAN Precision Co Ltd market capitalisation.
Annual Net Assets for LARGAN Precision Co Ltd (2001–2025)
The table below shows the annual net assets of LARGAN Precision Co Ltd from 2001 to 2025. Also explore how fast is LARGAN Precision Co Ltd growing its equity to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$190.87 Billion ≈ $6.01 Billion |
+2.96% |
| 2024-12-31 | NT$185.39 Billion ≈ $5.84 Billion |
+12.01% |
| 2023-12-31 | NT$165.51 Billion ≈ $5.21 Billion |
+6.71% |
| 2022-12-31 | NT$155.11 Billion ≈ $4.89 Billion |
+9.43% |
| 2021-12-31 | NT$141.74 Billion ≈ $4.47 Billion |
+0.67% |
| 2020-12-31 | NT$140.80 Billion ≈ $4.44 Billion |
+11.40% |
| 2019-12-31 | NT$126.39 Billion ≈ $3.98 Billion |
+17.47% |
| 2018-12-31 | NT$107.60 Billion ≈ $3.39 Billion |
+16.45% |
| 2017-12-31 | NT$92.40 Billion ≈ $2.91 Billion |
+20.24% |
| 2016-12-31 | NT$76.84 Billion ≈ $2.42 Billion |
+21.23% |
| 2015-12-31 | NT$63.39 Billion ≈ $2.00 Billion |
+37.21% |
| 2014-12-31 | NT$46.20 Billion ≈ $1.46 Billion |
+51.74% |
| 2013-12-31 | NT$30.45 Billion ≈ $959.19 Million |
+32.00% |
| 2012-12-31 | NT$23.06 Billion ≈ $726.66 Million |
+16.43% |
| 2011-12-31 | NT$19.81 Billion ≈ $624.14 Million |
+20.90% |
| 2010-12-31 | NT$16.39 Billion ≈ $516.25 Million |
+19.55% |
| 2009-12-31 | NT$13.71 Billion ≈ $431.82 Million |
+14.88% |
| 2008-12-31 | NT$11.93 Billion ≈ $375.88 Million |
+17.89% |
| 2007-12-31 | NT$10.12 Billion ≈ $318.86 Million |
+10.56% |
| 2006-12-31 | NT$9.15 Billion ≈ $288.41 Million |
+50.19% |
| 2005-12-31 | NT$6.10 Billion ≈ $192.03 Million |
+24.30% |
| 2004-12-31 | NT$4.90 Billion ≈ $154.49 Million |
+10.62% |
| 2003-12-31 | NT$4.43 Billion ≈ $139.66 Million |
+24.44% |
| 2002-12-31 | NT$3.56 Billion ≈ $112.23 Million |
+18.83% |
| 2001-12-31 | NT$3.00 Billion ≈ $94.44 Million |
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Equity Component Analysis
This analysis shows how different components contribute to LARGAN Precision 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 17442.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$154.41 Billion | 81.75% |
| Common Stock | NT$1.33 Billion | 0.71% |
| Other Comprehensive Income | NT$33.20 Billion | 17.58% |
| Total Equity | NT$188.87 Billion | 100.00% |
LARGAN Precision Co Ltd Competitors by Market Cap
The table below lists competitors of LARGAN Precision Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Vestas Wind Systems A/S
F:VWSA
|
$24.97 Billion |
|
PPL Corporation
NYSE:PPL
|
$25.01 Billion |
|
CenterPoint Energy Inc
NYSE:CNP
|
$25.02 Billion |
|
Veolia Environnement S.A
F:VVDH
|
$25.04 Billion |
|
Shriram Finance Limited
NSE:SHRIRAMFIN
|
$24.93 Billion |
|
Formosa Petrochemical Corp
TW:6505
|
$24.88 Billion |
|
H & M Hennes & Mauritz AB (publ)
ST:HM-B
|
$24.88 Billion |
|
CGN Power
SHE:003816
|
$24.87 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LARGAN Precision Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 183,518,942,000 to 188,867,185,000, a change of 5,348,243,000 (2.9%).
- Net income of 21,560,257,000 contributed positively to equity growth.
- Dividend payments of 11,411,531,000 reduced retained earnings.
- Share repurchases of 1,623,219,000 reduced equity.
- Other comprehensive income increased equity by 384,455,001.
- Other factors decreased equity by 3,561,719,001.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$21.56 Billion | +11.42% |
| Dividends Paid | NT$11.41 Billion | -6.04% |
| Share Repurchases | NT$1.62 Billion | -0.86% |
| Other Comprehensive Income | NT$384.46 Million | +0.2% |
| Other Changes | NT$-3.56 Billion | -1.89% |
| Total Change | NT$- | 2.91% |
Book Value vs Market Value Analysis
This analysis compares LARGAN Precision 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: 4.34x
- 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 83.49x to 4.34x 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$72.52 | NT$6055.00 | x |
| 2007-12-31 | NT$78.92 | NT$6055.00 | x |
| 2008-12-31 | NT$87.95 | NT$6055.00 | x |
| 2009-12-31 | NT$101.29 | NT$6055.00 | x |
| 2010-12-31 | NT$120.90 | NT$6055.00 | x |
| 2011-12-31 | NT$145.54 | NT$6055.00 | x |
| 2012-12-31 | NT$169.34 | NT$6055.00 | x |
| 2013-12-31 | NT$223.77 | NT$6055.00 | x |
| 2014-12-31 | NT$339.72 | NT$6055.00 | x |
| 2015-12-31 | NT$464.24 | NT$6055.00 | x |
| 2016-12-31 | NT$567.25 | NT$6055.00 | x |
| 2017-12-31 | NT$682.16 | NT$6055.00 | x |
| 2018-12-31 | NT$794.96 | NT$6055.00 | x |
| 2019-12-31 | NT$933.71 | NT$6055.00 | x |
| 2020-12-31 | NT$1038.39 | NT$6055.00 | x |
| 2021-12-31 | NT$1043.75 | NT$6055.00 | x |
| 2022-12-31 | NT$1144.15 | NT$6055.00 | x |
| 2023-12-31 | NT$1226.07 | NT$6055.00 | x |
| 2024-12-31 | NT$1355.70 | NT$6055.00 | x |
| 2025-12-31 | NT$1396.43 | NT$6055.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LARGAN Precision 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): 11.42%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 35.26%
- • Asset Turnover: 0.28x
- • Equity Multiplier: 1.17x
- Recent ROE (11.42%) is below the historical average (24.38%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | 19.30% | 39.67% | 0.42x | 1.17x | NT$270.82 Million |
| 2002 | 24.43% | 44.74% | 0.47x | 1.15x | NT$513.90 Million |
| 2003 | 30.46% | 51.09% | 0.48x | 1.23x | NT$907.02 Million |
| 2004 | 22.95% | 41.64% | 0.49x | 1.13x | NT$635.10 Million |
| 2005 | 28.07% | 42.49% | 0.55x | 1.21x | NT$1.10 Billion |
| 2006 | 42.49% | 52.99% | 0.71x | 1.13x | NT$2.97 Billion |
| 2007 | 25.39% | 43.69% | 0.53x | 1.10x | NT$1.56 Billion |
| 2008 | 27.18% | 43.36% | 0.55x | 1.14x | NT$2.05 Billion |
| 2009 | 18.14% | 30.49% | 0.52x | 1.14x | NT$1.12 Billion |
| 2010 | 24.68% | 32.74% | 0.65x | 1.16x | NT$2.41 Billion |
| 2011 | 26.24% | 32.52% | 0.64x | 1.26x | NT$3.22 Billion |
| 2012 | 24.18% | 27.79% | 0.64x | 1.35x | NT$3.27 Billion |
| 2013 | 31.56% | 35.03% | 0.71x | 1.27x | NT$6.57 Billion |
| 2014 | 42.08% | 42.43% | 0.75x | 1.32x | NT$14.82 Billion |
| 2015 | 38.11% | 43.24% | 0.67x | 1.32x | NT$17.82 Billion |
| 2016 | 29.58% | 47.02% | 0.50x | 1.26x | NT$15.05 Billion |
| 2017 | 28.11% | 48.89% | 0.46x | 1.25x | NT$16.74 Billion |
| 2018 | 22.65% | 48.79% | 0.38x | 1.23x | NT$13.61 Billion |
| 2019 | 22.36% | 46.53% | 0.39x | 1.22x | NT$15.62 Billion |
| 2020 | 17.42% | 43.85% | 0.33x | 1.22x | NT$10.45 Billion |
| 2021 | 13.17% | 39.76% | 0.27x | 1.23x | NT$4.50 Billion |
| 2022 | 14.59% | 47.46% | 0.26x | 1.19x | NT$7.11 Billion |
| 2023 | 10.82% | 36.65% | 0.25x | 1.18x | NT$1.35 Billion |
| 2024 | 14.12% | 43.59% | 0.27x | 1.18x | NT$7.56 Billion |
| 2025 | 11.42% | 35.26% | 0.28x | 1.17x | NT$2.67 Billion |
Industry Comparison
This section compares LARGAN Precision Co Ltd's net assets metrics with peer companies in the Electronic Components industry.
Industry Context
- Industry: Electronic Components
- Average net assets among peers: $193,136,706,000
- Average return on equity (ROE) among peers: 9.46%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LARGAN Precision Co Ltd (3008) | NT$193.49 Billion | 19.30% | 0.17x | $24.95 Billion |
| Syncmold Enterprise Corp (1582) | $6.24 Billion | 15.47% | 0.89x | $314.08 Million |
| Fulltech Fiber Glass (1815) | $3.91 Billion | 0.00% | 2.18x | $1.88 Billion |
| Delta Electronics Inc (2308) | $139.46 Billion | 13.05% | 0.88x | $136.67 Billion |
| Compeq Manufacturing Co Ltd (2313) | $14.23 Billion | 2.16% | 1.01x | $8.20 Billion |
| WUS Printed Circuit Co Ltd (2316) | $8.88 Billion | 9.40% | 0.61x | $886.01 Million |
| Hon Hai Precision Industry Co Ltd (2317) | $1.66 Trillion | 8.54% | 1.50x | $108.44 Billion |
| Yageo Corp (2327) | $79.61 Billion | 28.77% | 1.63x | $35.20 Billion |
| Pan-International Industrial Corp (2328) | $12.38 Billion | 5.52% | 0.28x | $733.25 Million |
| Chin-Poon Industrial Co Ltd (2355) | $7.45 Billion | 11.71% | 0.73x | $505.94 Million |
| Solomon Technology Corp (2359) | $3.04 Billion | 0.00% | 2.31x | $674.89 Million |
About LARGAN Precision Co Ltd
Largan Precision Co., Ltd., together with its subsidiaries, designs, manufactures, and sells precision optical plastic lenses in China, South Korea, Vietnam, Japan, Taiwan, and internationally. The company offers mobile phone lens, voice coil motors, image lens modules, sleep health monitoring products, automotive and contact lenses, silicon carbide crystals, titanium niobate anode materials, and… Read more