Leader Electronics Inc (3058) - Net Assets
Based on the latest financial reports, Leader Electronics Inc (3058) has net assets worth NT$1.66 Billion TWD (≈ $52.43 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$5.23 Billion ≈ $164.93 Million USD) and total liabilities (NT$3.57 Billion ≈ $112.50 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 how tangible is Leader Electronics Inc's equity to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$1.66 Billion |
| % of Total Assets | 31.79% |
| Annual Growth Rate | 1.13% |
| 5-Year Change | 10.68% |
| 10-Year Change | -37.57% |
| Growth Volatility | 12.47 |
Leader Electronics Inc - Net Assets Trend (2002–2025)
This chart illustrates how Leader Electronics Inc's net assets have evolved over time, based on quarterly financial data. See 3058 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Leader Electronics Inc (2002–2025)
The table below shows the annual net assets of Leader Electronics Inc from 2002 to 2025. For live valuation and market cap data, see market cap of Leader Electronics Inc.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$1.66 Billion ≈ $52.28 Million |
-18.20% |
| 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 221.1% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | NT$2.02 Billion | 130.84% |
| Other Comprehensive Income | NT$-185.70 Million | -12.04% |
| Other Components | NT$8.13 Million | 0.53% |
| Total Equity | NT$1.54 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 |
|---|---|
|
Cimbeton Hazirbeton ve Prefabrik Yapi Elemanlari Sanayi ve Ticaret AS
IS:CMBTN
|
$59.86 Million |
|
Korfez Gayrimenkul Yatirim
IS:KRGYO
|
$59.87 Million |
|
Arovella Therapeutics Ltd
AU:ALA
|
$59.87 Million |
|
TEAM INC. DL-30
F:T9CA
|
$59.89 Million |
|
Eversendai Corporation Bhd
KLSE:5205
|
$59.84 Million |
|
Cactus Acquisition Corp 1 Ltd
NASDAQ:CCTS
|
$59.83 Million |
|
Chemfab Alkalis Limited
NSE:CHEMFAB
|
$59.81 Million |
|
OKYO Pharma Ltd ADR
NASDAQ:OKYO
|
$59.80 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Leader Electronics Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,922,697,000 to 1,541,774,000, a change of -380,923,000 (-19.8%).
- Net loss of 287,754,000 reduced equity.
- Other comprehensive income decreased equity by 122,201,999.
- Other factors increased equity by 29,032,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-287.75 Million | -18.66% |
| Other Comprehensive Income | NT$-122.20 Million | -7.93% |
| Other Changes | NT$29.03 Million | +1.88% |
| Total Change | NT$- | -19.81% |
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: 1.23x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 0.61x to 1.23x 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$9.48 | x |
| 2010-12-31 | NT$16.30 | NT$9.48 | x |
| 2011-12-31 | NT$16.47 | NT$9.48 | x |
| 2012-12-31 | NT$15.43 | NT$9.48 | x |
| 2013-12-31 | NT$16.76 | NT$9.48 | x |
| 2014-12-31 | NT$16.83 | NT$9.48 | x |
| 2015-12-31 | NT$16.53 | NT$9.48 | x |
| 2016-12-31 | NT$15.60 | NT$9.48 | x |
| 2017-12-31 | NT$14.35 | NT$9.48 | x |
| 2018-12-31 | NT$13.09 | NT$9.48 | x |
| 2019-12-31 | NT$12.30 | NT$9.48 | x |
| 2020-12-31 | NT$11.33 | NT$9.48 | x |
| 2021-12-31 | NT$9.15 | NT$9.48 | x |
| 2022-12-31 | NT$8.64 | NT$9.48 | x |
| 2023-12-31 | NT$9.58 | NT$9.48 | x |
| 2024-12-31 | NT$10.02 | NT$9.48 | x |
| 2025-12-31 | NT$7.72 | NT$9.48 | 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): -18.66%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -9.15%
- • Asset Turnover: 0.60x
- • Equity Multiplier: 3.43x
- Recent ROE (-18.66%) is below the historical average (0.72%), 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$-580.67 Million |
| 2025 | -18.66% | -9.15% | 0.60x | 3.43x | NT$-441.93 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: $5,696,516,500
- Average return on equity (ROE) among peers: 43.36%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Leader Electronics Inc (3058) | NT$1.66 Billion | 16.21% | 2.15x | $59.85 Million |
| Shihlin Electric & Engineering Corp (1503) | $19.41 Billion | 5.67% | 0.54x | $3.88 Billion |
| Allis Electric Co Ltd (1514) | $2.63 Billion | 2.65% | 0.72x | $1.01 Billion |
| Fortune Electric Co Ltd (1519) | $3.22 Billion | 13.15% | 0.79x | $7.99 Billion |
| Klingon Aerospace Inc (1529) | $1.60 Billion | 0.00% | 0.51x | $111.90 Million |
| Kung Long Batteries Industrial Co Ltd (1537) | $3.79 Billion | 16.37% | 0.39x | $329.64 Million |
| Chieftek Precision Co Ltd (1597) | $622.18 Million | 14.16% | 0.83x | $404.14 Million |
| Hua Eng Wire & Cable Co Ltd (1608) | $10.61 Billion | 0.00% | 0.24x | $464.43 Million |
| Ta Ya Electric Wire & Cable Co., Ltd. (1609) | $6.42 Billion | 371.65% | 0.77x | $939.81 Million |
| Hong Tai Electric Industrial Co Ltd (1612) | $7.60 Billion | 9.91% | 0.14x | $378.91 Million |
| Dah San Electric Wire & Cable Co Ltd (1615) | $1.07 Billion | 0.00% | 1.07x | $278.20 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