Leader Electronics Inc (3058) - Net Assets
Based on the latest financial reports, Leader Electronics Inc (3058) has net assets worth NT$1.75 Billion TWD (≈ $55.23 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$4.79 Billion ≈ $150.76 Million USD) and total liabilities (NT$3.03 Billion ≈ $95.53 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 financial resilience of Leader Electronics Inc to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$1.75 Billion |
| % of Total Assets | 36.64% |
| Annual Growth Rate | 2.11% |
| 5-Year Change | 8.4% |
| 10-Year Change | -28.06% |
| Growth Volatility | 11.98 |
Leader Electronics Inc - Net Assets Trend (2002–2024)
This chart illustrates how Leader Electronics Inc's net assets have evolved over time, based on quarterly financial data. Also explore 3058 total assets for the complete picture of this company's asset base.
Annual Net Assets for Leader Electronics Inc (2002–2024)
The table below shows the annual net assets of Leader Electronics Inc from 2002 to 2024. For live valuation and market cap data, see market cap of Leader Electronics Inc.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$2.03 Billion ≈ $63.91 Million |
+27.83% |
| 2023-12-31 | NT$1.59 Billion ≈ $50.00 Million |
+12.04% |
| 2022-12-31 | NT$1.42 Billion ≈ $44.62 Million |
-5.53% |
| 2021-12-31 | NT$1.50 Billion ≈ $47.23 Million |
-19.88% |
| 2020-12-31 | NT$1.87 Billion ≈ $58.96 Million |
-10.31% |
| 2019-12-31 | NT$2.09 Billion ≈ $65.74 Million |
-5.57% |
| 2018-12-31 | NT$2.21 Billion ≈ $69.61 Million |
-9.29% |
| 2017-12-31 | NT$2.44 Billion ≈ $76.74 Million |
-8.37% |
| 2016-12-31 | NT$2.66 Billion ≈ $83.75 Million |
-5.74% |
| 2015-12-31 | NT$2.82 Billion ≈ $88.84 Million |
-2.57% |
| 2014-12-31 | NT$2.89 Billion ≈ $91.19 Million |
+0.98% |
| 2013-12-31 | NT$2.87 Billion ≈ $90.31 Million |
+10.40% |
| 2012-12-31 | NT$2.60 Billion ≈ $81.80 Million |
+9.31% |
| 2011-12-31 | NT$2.38 Billion ≈ $74.83 Million |
+10.59% |
| 2010-12-31 | NT$2.15 Billion ≈ $67.67 Million |
+13.60% |
| 2009-12-31 | NT$1.89 Billion ≈ $59.57 Million |
+10.80% |
| 2008-12-31 | NT$1.71 Billion ≈ $53.76 Million |
+7.03% |
| 2007-12-31 | NT$1.59 Billion ≈ $50.23 Million |
+24.12% |
| 2006-12-31 | NT$1.28 Billion ≈ $40.47 Million |
+12.31% |
| 2005-12-31 | NT$1.14 Billion ≈ $36.03 Million |
+6.95% |
| 2004-12-31 | NT$1.07 Billion ≈ $33.69 Million |
-14.27% |
| 2003-12-31 | NT$1.25 Billion ≈ $39.30 Million |
-2.67% |
| 2002-12-31 | NT$1.28 Billion ≈ $40.38 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Leader Electronics 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 decreased by 189.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | NT$2.02 Billion | 105.25% |
| Other Comprehensive Income | NT$-63.50 Million | -3.30% |
| Other Components | NT$182.93 Million | 9.51% |
| Total Equity | NT$1.92 Billion | 100.00% |
Leader Electronics Inc Competitors by Market Cap
The table below lists competitors of Leader Electronics Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Rushil Decor Limited
NSE:RUSHIL
|
$54.17 Million |
|
Cynata Therapeutics Ltd
AU:CYP
|
$54.18 Million |
|
Regis Corporation Common Stock
NYSE:RGS
|
$54.20 Million |
|
CUROCOM Co. Ltd
KQ:040350
|
$54.20 Million |
|
Speciality Restaurants Limited
NSE:SPECIALITY
|
$54.15 Million |
|
Evrofarma SA
AT:EVROF
|
$54.15 Million |
|
Raphas Co. Ltd
KQ:214260
|
$54.13 Million |
|
Archer Materials Ltd
AU:AXE
|
$54.10 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Leader Electronics Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,575,731,000 to 1,922,697,000, a change of 346,966,000 (22.0%).
- Net loss of 388,403,000 reduced equity.
- Share repurchases of 25,377,000 reduced equity.
- New share issuances of 541,269,000 increased equity.
- Other comprehensive income increased equity by 59,342,000.
- Other factors increased equity by 160,135,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-388.40 Million | -20.2% |
| Share Repurchases | NT$25.38 Million | -1.32% |
| Share Issuances | NT$541.27 Million | +28.15% |
| Other Comprehensive Income | NT$59.34 Million | +3.09% |
| Other Changes | NT$160.13 Million | +8.33% |
| Total Change | NT$- | 22.02% |
Book Value vs Market Value Analysis
This analysis compares Leader Electronics 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: 0.86x
- 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.
- The price-to-book ratio has increased from 0.55x to 0.86x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$15.53 | NT$8.58 | x |
| 2010-12-31 | NT$16.30 | NT$8.58 | x |
| 2011-12-31 | NT$16.47 | NT$8.58 | x |
| 2012-12-31 | NT$15.43 | NT$8.58 | x |
| 2013-12-31 | NT$16.76 | NT$8.58 | x |
| 2014-12-31 | NT$16.83 | NT$8.58 | x |
| 2015-12-31 | NT$16.53 | NT$8.58 | x |
| 2016-12-31 | NT$15.60 | NT$8.58 | x |
| 2017-12-31 | NT$14.35 | NT$8.58 | x |
| 2018-12-31 | NT$13.09 | NT$8.58 | x |
| 2019-12-31 | NT$12.30 | NT$8.58 | x |
| 2020-12-31 | NT$11.33 | NT$8.58 | x |
| 2021-12-31 | NT$9.15 | NT$8.58 | x |
| 2022-12-31 | NT$8.64 | NT$8.58 | x |
| 2023-12-31 | NT$9.58 | NT$8.58 | x |
| 2024-12-31 | NT$10.02 | NT$8.58 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Leader Electronics 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): -20.20%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -12.40%
- • Asset Turnover: 0.63x
- • Equity Multiplier: 2.58x
- Recent ROE (-20.20%) is below the historical average (1.60%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | 16.21% | 5.07% | 1.44x | 2.22x | NT$79.53 Million |
| 2003 | 5.66% | 1.73% | 1.25x | 2.62x | NT$-54.18 Million |
| 2005 | 4.81% | 1.03% | 1.57x | 2.97x | NT$-59.41 Million |
| 2006 | 10.62% | 2.36% | 1.52x | 2.95x | NT$7.91 Million |
| 2007 | 5.27% | 1.31% | 1.59x | 2.52x | NT$-75.38 Million |
| 2008 | 5.89% | 1.42% | 1.76x | 2.35x | NT$-70.19 Million |
| 2009 | 15.10% | 4.17% | 1.61x | 2.25x | NT$96.49 Million |
| 2010 | 12.24% | 2.99% | 1.56x | 2.62x | NT$48.09 Million |
| 2011 | 2.58% | 0.76% | 1.42x | 2.37x | NT$-176.28 Million |
| 2012 | 13.83% | 4.78% | 1.42x | 2.04x | NT$99.46 Million |
| 2013 | 4.28% | 1.98% | 1.11x | 1.95x | NT$-164.05 Million |
| 2014 | 0.64% | 0.35% | 0.99x | 1.88x | NT$-270.85 Million |
| 2015 | 0.54% | 0.29% | 1.02x | 1.82x | NT$-266.75 Million |
| 2016 | 3.73% | 1.90% | 1.00x | 1.97x | NT$-166.64 Million |
| 2017 | -1.50% | -0.72% | 1.02x | 2.05x | NT$-280.04 Million |
| 2018 | -7.17% | -3.25% | 1.03x | 2.14x | NT$-379.34 Million |
| 2019 | -0.75% | -0.35% | 0.91x | 2.37x | NT$-224.26 Million |
| 2020 | -6.54% | -2.93% | 0.81x | 2.74x | NT$-308.40 Million |
| 2021 | -21.67% | -6.86% | 0.90x | 3.51x | NT$-473.24 Million |
| 2022 | -11.24% | -3.49% | 1.01x | 3.19x | NT$-299.88 Million |
| 2023 | 2.81% | 1.17% | 0.86x | 2.78x | NT$-113.33 Million |
| 2024 | -20.20% | -12.40% | 0.63x | 2.58x | NT$-580.67 Million |
Industry Comparison
This section compares Leader Electronics Inc's net assets metrics with peer companies in the Electrical Equipment & Parts industry.
Industry Context
- Industry: Electrical Equipment & Parts
- Average net assets among peers: $6,044,751,000
- Average return on equity (ROE) among peers: 5.57%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Leader Electronics Inc (3058) | NT$1.75 Billion | 16.21% | 1.73x | $54.16 Million |
| Shihlin Electric & Engineering Corp (1503) | $27.04 Billion | 6.68% | 0.67x | $3.11 Billion |
| Allis Electric Co Ltd (1514) | $3.10 Billion | 9.53% | 0.87x | $920.17 Million |
| Fortune Electric Co Ltd (1519) | $2.22 Billion | 3.49% | 0.85x | $8.84 Billion |
| Klingon Aerospace Inc (1529) | $1.72 Billion | 2.62% | 0.74x | $106.03 Million |
| Kung Long Batteries Industrial Co Ltd (1537) | $2.16 Billion | 14.61% | 0.45x | $318.00 Million |
| Chieftek Precision Co Ltd (1597) | $1.33 Billion | 5.33% | 1.05x | $394.51 Million |
| Hua Eng Wire & Cable Co Ltd (1608) | $8.36 Billion | 5.26% | 0.53x | $437.03 Million |
| Ta Ya Electric Wire & Cable Co., Ltd. (1609) | $8.10 Billion | 5.82% | 1.52x | $794.28 Million |
| Hong Tai Electric Industrial Co Ltd (1612) | $4.96 Billion | 1.46% | 0.15x | $355.01 Million |
| Dah San Electric Wire & Cable Co Ltd (1615) | $1.46 Billion | 0.92% | 0.49x | $283.16 Million |
About Leader Electronics Inc
Leader Electronics Inc., together with its subsidiaries, produces and sells transformers, power converters, and power supply units in Taiwan, Mainland China, the Philippines, the United States, Germany, Malaysia, and internationally. The company offers switching power units, including networking power, PoE power, and USB-C chargers; magnetics, such as transformers/inductors, variable frequency dr… Read more