Episil-Precision Inc
Episil-Precision Inc. engages in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers in Taiwan, Japan, China, and internationally. The company offers buried-layer epitaxy wafers, multi-layer epitaxy wafers, silicon epitaxy on SOI (silicon on insulator) wafers, GaN epitaxial wafers, and silicon carbide (SiC) epitaxial wafers for applicatio… Read more
Episil-Precision Inc (3016) - Net Assets
Latest net assets as of September 2025: NT$4.89 Billion TWD
Based on the latest financial reports, Episil-Precision Inc (3016) has net assets worth NT$4.89 Billion TWD as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$6.72 Billion) and total liabilities (NT$1.83 Billion). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$4.89 Billion |
| % of Total Assets | 72.76% |
| Annual Growth Rate | 9.87% |
| 5-Year Change | 25.01% |
| 10-Year Change | 389.18% |
| Growth Volatility | 33.81 |
Episil-Precision Inc - Net Assets Trend (2002–2024)
This chart illustrates how Episil-Precision Inc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Episil-Precision Inc (2002–2024)
The table below shows the annual net assets of Episil-Precision Inc from 2002 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$5.06 Billion | +3.27% |
| 2023-12-31 | NT$4.90 Billion | -7.66% |
| 2022-12-31 | NT$5.30 Billion | +15.05% |
| 2021-12-31 | NT$4.61 Billion | +13.95% |
| 2020-12-31 | NT$4.05 Billion | +5.91% |
| 2019-12-31 | NT$3.82 Billion | -5.83% |
| 2018-12-31 | NT$4.06 Billion | +15.31% |
| 2017-12-31 | NT$3.52 Billion | +30.26% |
| 2016-12-31 | NT$2.70 Billion | +161.19% |
| 2015-12-31 | NT$1.03 Billion | -2.42% |
| 2014-12-31 | NT$1.06 Billion | +2.12% |
| 2013-12-31 | NT$1.04 Billion | -2.78% |
| 2012-12-31 | NT$1.07 Billion | -2.08% |
| 2011-12-31 | NT$1.09 Billion | -2.83% |
| 2010-12-31 | NT$1.12 Billion | +7.69% |
| 2009-12-31 | NT$1.04 Billion | +13.69% |
| 2008-12-31 | NT$916.12 Million | -3.89% |
| 2007-12-31 | NT$953.23 Million | +0.18% |
| 2006-12-31 | NT$951.54 Million | +26.25% |
| 2005-12-31 | NT$753.67 Million | +7.44% |
| 2004-12-31 | NT$701.52 Million | +10.70% |
| 2003-12-31 | NT$633.73 Million | -0.66% |
| 2002-12-31 | NT$637.95 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Episil-Precision 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 33396700000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$333.97 Million | 6.60% |
| Common Stock | NT$2.89 Billion | 57.05% |
| Other Comprehensive Income | NT$-2.32 Million | -0.05% |
| Other Components | NT$1.84 Billion | 36.39% |
| Total Equity | NT$5.06 Billion | 100.00% |
Episil-Precision Inc Competitors by Market Cap
The table below lists competitors of Episil-Precision Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
FINEOS Corporation Holdings plc
OTCGREY:FNCHF
|
$187.06 Million |
|
Servcorp Ltd
AU:SRV
|
$187.07 Million |
|
Shih Her Technologies
TWO:3551
|
$187.14 Million |
|
Yonyou Auto Information Technology (Shanghai) Co. Ltd.
SHG:688479
|
$187.14 Million |
|
Neobo Fastigheter AB (publ)
LSE:0XCY
|
$186.96 Million |
|
Asia Aviation Public Company Limited
BK:AAV-R
|
$186.91 Million |
|
Shanghai Ace Invest&Dvlp Co
SHG:603329
|
$186.88 Million |
|
Parpro Corp
TW:4916
|
$186.87 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Episil-Precision Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 4,897,245,000 to 5,057,457,000, a change of 160,212,000 (3.3%).
- Net income of 264,608,000 contributed positively to equity growth.
- Dividend payments of 144,270,000 reduced retained earnings.
- Other comprehensive income decreased equity by 205,095,999.
- Other factors increased equity by 244,969,999.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$264.61 Million | +5.23% |
| Dividends Paid | NT$144.27 Million | -2.85% |
| Other Comprehensive Income | NT$-205.10 Million | -4.06% |
| Other Changes | NT$244.97 Million | +4.84% |
| Total Change | NT$- | 3.27% |
Book Value vs Market Value Analysis
This analysis compares Episil-Precision 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: 3.66x
- 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 5.58x to 3.66x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$11.48 | NT$64.00 | x |
| 2010-12-31 | NT$11.83 | NT$64.00 | x |
| 2011-12-31 | NT$11.58 | NT$64.00 | x |
| 2012-12-31 | NT$11.28 | NT$64.00 | x |
| 2013-12-31 | NT$10.97 | NT$64.00 | x |
| 2014-12-31 | NT$11.16 | NT$64.00 | x |
| 2015-12-31 | NT$6.92 | NT$64.00 | x |
| 2016-12-31 | NT$11.14 | NT$64.00 | x |
| 2017-12-31 | NT$14.33 | NT$64.00 | x |
| 2018-12-31 | NT$14.70 | NT$64.00 | x |
| 2019-12-31 | NT$13.88 | NT$64.00 | x |
| 2020-12-31 | NT$14.60 | NT$64.00 | x |
| 2021-12-31 | NT$16.33 | NT$64.00 | x |
| 2022-12-31 | NT$18.22 | NT$64.00 | x |
| 2023-12-31 | NT$16.95 | NT$64.00 | x |
| 2024-12-31 | NT$17.49 | NT$64.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Episil-Precision Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 5.23%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.44%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.47x
- Recent ROE (5.23%) is above the historical average (4.28%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | 7.10% | 8.30% | 0.71x | 1.20x | NT$-18.49 Million |
| 2004 | 9.60% | 11.00% | 0.58x | 1.50x | NT$-2.82 Million |
| 2005 | 4.37% | 6.08% | 0.49x | 1.45x | NT$-42.47 Million |
| 2006 | 20.91% | 23.72% | 0.61x | 1.44x | NT$103.79 Million |
| 2007 | 6.89% | 9.44% | 0.48x | 1.51x | NT$-29.66 Million |
| 2009 | -7.09% | -15.48% | 0.37x | 1.23x | NT$-178.04 Million |
| 2010 | 6.80% | 8.37% | 0.72x | 1.13x | NT$-35.84 Million |
| 2011 | 1.28% | 1.70% | 0.56x | 1.35x | NT$-94.98 Million |
| 2012 | -4.50% | -6.42% | 0.51x | 1.37x | NT$-154.79 Million |
| 2013 | -2.62% | -3.31% | 0.58x | 1.38x | NT$-130.98 Million |
| 2014 | 1.57% | 1.88% | 0.73x | 1.14x | NT$-89.35 Million |
| 2015 | -1.42% | -1.89% | 0.67x | 1.12x | NT$-118.10 Million |
| 2016 | 0.74% | 0.72% | 0.80x | 1.29x | NT$-249.97 Million |
| 2017 | 5.13% | 5.39% | 0.70x | 1.36x | NT$-171.44 Million |
| 2018 | 10.60% | 9.51% | 0.75x | 1.48x | NT$24.50 Million |
| 2019 | 0.27% | 0.27% | 0.64x | 1.58x | NT$-371.49 Million |
| 2020 | 0.64% | 0.64% | 0.68x | 1.47x | NT$-378.86 Million |
| 2021 | 8.25% | 7.55% | 0.76x | 1.43x | NT$-80.48 Million |
| 2022 | 12.85% | 11.55% | 0.77x | 1.45x | NT$150.90 Million |
| 2023 | 3.35% | 3.87% | 0.62x | 1.39x | NT$-325.69 Million |
| 2024 | 5.23% | 6.44% | 0.55x | 1.47x | NT$-241.14 Million |
Industry Comparison
This section compares Episil-Precision Inc's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.
Industry Context
- Industry: Semiconductor Equipment & Materials
- Average net assets among peers: $4,286,579,444
- Average return on equity (ROE) among peers: 5.19%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Episil-Precision Inc (3016) | NT$4.89 Billion | 7.10% | 0.37x | $187.04 Million |
| Rectron Ltd (2302) | $1.74 Billion | 6.07% | 0.23x | $39.77 Million |
| Taiwan Mask Corp (2338) | $3.62 Billion | -1.02% | 0.09x | $217.60 Million |
| Lingsen Precision Industries Ltd (2369) | $5.31 Billion | -10.40% | 0.55x | $285.76 Million |
| Greatek Electronics Inc (2441) | $9.68 Billion | 16.62% | 0.10x | $727.39 Million |
| Visual Photonics Epitaxy Co Ltd (2455) | $919.04 Million | 0.00% | 0.65x | $1.13 Billion |
| Pan Jit International Inc (2481) | $7.85 Billion | 5.85% | 1.65x | $824.61 Million |
| Ampoc Far-East Co Ltd (2493) | $2.16 Billion | 18.34% | 0.50x | $265.52 Million |
| Zenitron Corp (3028) | $4.03 Billion | 10.78% | 1.64x | $312.17 Million |
| ALi Corp (3041) | $3.27 Billion | 0.43% | 0.15x | $98.65 Million |