Genius Electronic Optical Co Ltd (3406) - Net Assets
Based on the latest financial reports, Genius Electronic Optical Co Ltd (3406) has net assets worth NT$26.09 Billion TWD (≈ $822.06 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$44.79 Billion ≈ $1.41 Billion USD) and total liabilities (NT$18.70 Billion ≈ $589.12 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 3406 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$26.09 Billion |
| % of Total Assets | 58.25% |
| Annual Growth Rate | 13.2% |
| 5-Year Change | 55.0% |
| 10-Year Change | 317.05% |
| Growth Volatility | 38.48 |
Genius Electronic Optical Co Ltd - Net Assets Trend (2004–2025)
This chart illustrates how Genius Electronic Optical Co Ltd's net assets have evolved over time, based on quarterly financial data. See Genius Electronic Optical Co Ltd (3406) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Genius Electronic Optical Co Ltd (2004–2025)
The table below shows the annual net assets of Genius Electronic Optical Co Ltd from 2004 to 2025. For live valuation and market cap data, see how much is Genius Electronic Optical Co Ltd worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$26.48 Billion ≈ $834.39 Million |
+6.94% |
| 2024-12-31 | NT$24.76 Billion ≈ $780.22 Million |
+17.39% |
| 2023-12-31 | NT$21.10 Billion ≈ $664.64 Million |
+7.20% |
| 2022-12-31 | NT$19.68 Billion ≈ $619.99 Million |
+15.17% |
| 2021-12-31 | NT$17.09 Billion ≈ $538.32 Million |
+8.16% |
| 2020-12-31 | NT$15.80 Billion ≈ $497.68 Million |
+16.31% |
| 2019-12-31 | NT$13.58 Billion ≈ $427.88 Million |
+71.65% |
| 2018-12-31 | NT$7.91 Billion ≈ $249.27 Million |
+7.03% |
| 2017-12-31 | NT$7.39 Billion ≈ $232.89 Million |
+16.41% |
| 2016-12-31 | NT$6.35 Billion ≈ $200.07 Million |
-7.15% |
| 2015-12-31 | NT$6.84 Billion ≈ $215.48 Million |
-14.65% |
| 2014-12-31 | NT$8.01 Billion ≈ $252.48 Million |
-5.50% |
| 2013-12-31 | NT$8.48 Billion ≈ $267.18 Million |
+19.89% |
| 2012-12-31 | NT$7.07 Billion ≈ $222.85 Million |
+7.70% |
| 2011-12-31 | NT$6.57 Billion ≈ $206.93 Million |
+103.71% |
| 2010-12-31 | NT$3.22 Billion ≈ $101.58 Million |
+18.86% |
| 2009-12-31 | NT$2.71 Billion ≈ $85.46 Million |
-18.11% |
| 2008-12-31 | NT$3.31 Billion ≈ $104.36 Million |
-16.07% |
| 2007-12-31 | NT$3.95 Billion ≈ $124.34 Million |
-12.78% |
| 2006-12-31 | NT$4.52 Billion ≈ $142.55 Million |
-2.64% |
| 2005-12-31 | NT$4.65 Billion ≈ $146.43 Million |
+137.17% |
| 2004-12-31 | NT$1.96 Billion ≈ $61.74 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Genius Electronic Optical 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 1293.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$13.46 Billion | 50.77% |
| Common Stock | NT$1.13 Billion | 4.25% |
| Other Comprehensive Income | NT$2.89 Billion | 10.89% |
| Other Components | NT$9.03 Billion | 34.08% |
| Total Equity | NT$26.51 Billion | 100.00% |
Genius Electronic Optical Co Ltd Competitors by Market Cap
The table below lists competitors of Genius Electronic Optical Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Northeast Securities Co Ltd
SHE:000686
|
$2.67 Billion |
|
Siriuspoint Ltd
NYSE:SPNT
|
$2.68 Billion |
|
BrightGene Bio Medical Technology C
SHG:688166
|
$2.68 Billion |
|
Harley-Davidson Inc
NYSE:HOG
|
$2.68 Billion |
|
Hand Enterprise Solutions Co
SHE:300170
|
$2.67 Billion |
|
Eternal Materials Co Ltd
TW:1717
|
$2.67 Billion |
|
Guangzhou Zhujiang Brewery Co Ltd
SHE:002461
|
$2.67 Billion |
|
Taseko Mines Ltd
TO:TKO
|
$2.67 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Genius Electronic Optical Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 24,791,094,000 to 26,510,378,000, a change of 1,719,284,000 (6.9%).
- Net income of 3,702,142,000 contributed positively to equity growth.
- Dividend payments of 2,029,375,000 reduced retained earnings.
- Other comprehensive income increased equity by 371,154,000.
- Other factors decreased equity by 324,637,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$3.70 Billion | +13.96% |
| Dividends Paid | NT$2.03 Billion | -7.66% |
| Other Comprehensive Income | NT$371.15 Million | +1.4% |
| Other Changes | NT$-324.64 Million | -1.22% |
| Total Change | NT$- | 6.94% |
Book Value vs Market Value Analysis
This analysis compares Genius Electronic Optical 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: 3.21x
- 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 14.19x to 3.21x 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$53.08 | NT$753.00 | x |
| 2007-12-31 | NT$46.61 | NT$753.00 | x |
| 2008-12-31 | NT$39.29 | NT$753.00 | x |
| 2009-12-31 | NT$32.55 | NT$753.00 | x |
| 2010-12-31 | NT$38.59 | NT$753.00 | x |
| 2011-12-31 | NT$73.23 | NT$753.00 | x |
| 2012-12-31 | NT$77.57 | NT$753.00 | x |
| 2013-12-31 | NT$85.51 | NT$753.00 | x |
| 2014-12-31 | NT$78.00 | NT$753.00 | x |
| 2015-12-31 | NT$66.62 | NT$753.00 | x |
| 2016-12-31 | NT$61.89 | NT$753.00 | x |
| 2017-12-31 | NT$71.82 | NT$753.00 | x |
| 2018-12-31 | NT$78.10 | NT$753.00 | x |
| 2019-12-31 | NT$131.37 | NT$753.00 | x |
| 2020-12-31 | NT$140.60 | NT$753.00 | x |
| 2021-12-31 | NT$151.85 | NT$753.00 | x |
| 2022-12-31 | NT$173.93 | NT$753.00 | x |
| 2023-12-31 | NT$187.15 | NT$753.00 | x |
| 2024-12-31 | NT$219.50 | NT$753.00 | x |
| 2025-12-31 | NT$234.75 | NT$753.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Genius Electronic Optical 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): 13.96%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 14.82%
- • Asset Turnover: 0.57x
- • Equity Multiplier: 1.65x
- Recent ROE (13.96%) is above the historical average (8.04%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2004 | 48.92% | 36.22% | 0.86x | 1.56x | NT$762.69 Million |
| 2005 | 22.02% | 35.19% | 0.44x | 1.43x | NT$534.53 Million |
| 2006 | 7.41% | 16.75% | 0.33x | 1.32x | NT$-111.07 Million |
| 2007 | -9.42% | -37.89% | 0.20x | 1.26x | NT$-729.90 Million |
| 2008 | -20.42% | -69.45% | 0.21x | 1.39x | NT$-963.63 Million |
| 2009 | -20.11% | -48.10% | 0.29x | 1.45x | NT$-790.30 Million |
| 2010 | 14.90% | 10.20% | 0.66x | 2.22x | NT$152.83 Million |
| 2011 | 14.34% | 11.12% | 0.78x | 1.64x | NT$283.98 Million |
| 2012 | 11.43% | 7.07% | 0.74x | 2.18x | NT$100.82 Million |
| 2013 | -4.30% | -3.79% | 0.68x | 1.66x | NT$-1.21 Billion |
| 2014 | -8.78% | -6.69% | 0.67x | 1.96x | NT$-1.48 Billion |
| 2015 | -16.71% | -12.47% | 0.63x | 2.13x | NT$-1.80 Billion |
| 2016 | -2.45% | -2.19% | 0.63x | 1.78x | NT$-782.33 Million |
| 2017 | 14.27% | 13.08% | 0.65x | 1.69x | NT$313.63 Million |
| 2018 | 11.85% | 11.82% | 0.63x | 1.59x | NT$146.17 Million |
| 2019 | 18.62% | 20.94% | 0.57x | 1.55x | NT$1.17 Billion |
| 2020 | 19.36% | 19.22% | 0.61x | 1.66x | NT$1.48 Billion |
| 2021 | 13.43% | 13.72% | 0.55x | 1.78x | NT$586.31 Million |
| 2022 | 16.60% | 17.04% | 0.50x | 1.94x | NT$1.30 Billion |
| 2023 | 14.54% | 14.18% | 0.52x | 1.98x | NT$960.02 Million |
| 2024 | 17.44% | 18.65% | 0.54x | 1.74x | NT$1.84 Billion |
| 2025 | 13.96% | 14.82% | 0.57x | 1.65x | NT$1.05 Billion |
Industry Comparison
This section compares Genius Electronic Optical Co Ltd's net assets metrics with peer companies in the Computer Hardware industry.
Industry Context
- Industry: Computer Hardware
- Average net assets among peers: $35,604,778,500
- Average return on equity (ROE) among peers: 3.87%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Genius Electronic Optical Co Ltd (3406) | NT$26.09 Billion | 48.92% | 0.72x | $2.67 Billion |
| Solytech Enterprise Corp (1471) | $1.03 Billion | -1.81% | 0.16x | $51.89 Million |
| Lite-On Technology Corp (2301) | $47.74 Billion | 15.83% | 1.75x | $15.05 Billion |
| Microtek International Inc (2305) | $2.33 Billion | 1.19% | 0.27x | $214.92 Million |
| Kinpo Electronics Inc (2312) | $34.55 Billion | 2.17% | 2.38x | $1.68 Billion |
| CMC Magnetics Corp (2323) | $21.17 Billion | -11.20% | 0.38x | $403.27 Million |
| Compal Electronics Inc (2324) | $69.80 Billion | 12.06% | 1.20x | $5.18 Billion |
| Elitegroup Computer Systems Co Ltd (2331) | $11.47 Billion | 4.85% | 1.74x | $393.37 Million |
| Ritek Corp (2349) | $33.99 Billion | -10.57% | 0.65x | $302.69 Million |
| Qisda Corp (2352) | $39.86 Billion | 10.12% | 2.01x | $1.54 Billion |
| Acer Inc (2353) | $94.11 Billion | 16.06% | 1.98x | $3.26 Billion |
About Genius Electronic Optical Co Ltd
Genius Electronic Optical Co.,Ltd., an investment holding company, engages in the manufacture, processing, and trade of optical instruments, molds, lighting equipment, and related spare parts in Taiwan and China. The company provides lenses, including medical, car, humanoid robot, industrial AI, and mobile lenses, as well as AR/VR optics. It also engages in lens MTF eccentricity adjustment, COMS … Read more