Wha Yu Industrial Co Ltd (3419) - Net Assets
Based on the latest financial reports, Wha Yu Industrial Co Ltd (3419) has net assets worth NT$992.06 Million TWD (≈ $31.26 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$2.01 Billion ≈ $63.29 Million USD) and total liabilities (NT$1.02 Billion ≈ $32.03 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 Wha Yu Industrial Co Ltd to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$992.06 Million |
| % of Total Assets | 49.39% |
| Annual Growth Rate | 3.65% |
| 5-Year Change | -21.95% |
| 10-Year Change | -30.01% |
| Growth Volatility | 16.18 |
Wha Yu Industrial Co Ltd - Net Assets Trend (2004–2024)
This chart illustrates how Wha Yu Industrial Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Wha Yu Industrial Co Ltd (3419) total assets for the complete picture of this company's asset base.
Annual Net Assets for Wha Yu Industrial Co Ltd (2004–2024)
The table below shows the annual net assets of Wha Yu Industrial Co Ltd from 2004 to 2024. For live valuation and market cap data, see Wha Yu Industrial Co Ltd market cap and net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$1.19 Billion ≈ $37.45 Million |
-10.58% |
| 2023-12-31 | NT$1.33 Billion ≈ $41.88 Million |
-11.48% |
| 2022-12-31 | NT$1.50 Billion ≈ $47.31 Million |
+5.81% |
| 2021-12-31 | NT$1.42 Billion ≈ $44.72 Million |
-6.82% |
| 2020-12-31 | NT$1.52 Billion ≈ $47.99 Million |
+4.02% |
| 2019-12-31 | NT$1.46 Billion ≈ $46.13 Million |
-5.90% |
| 2018-12-31 | NT$1.56 Billion ≈ $49.03 Million |
+2.40% |
| 2017-12-31 | NT$1.52 Billion ≈ $47.88 Million |
-9.42% |
| 2016-12-31 | NT$1.68 Billion ≈ $52.85 Million |
-1.23% |
| 2015-12-31 | NT$1.70 Billion ≈ $53.51 Million |
-3.99% |
| 2014-12-31 | NT$1.77 Billion ≈ $55.74 Million |
+3.34% |
| 2013-12-31 | NT$1.71 Billion ≈ $53.93 Million |
+5.30% |
| 2012-12-31 | NT$1.63 Billion ≈ $51.22 Million |
+3.02% |
| 2011-12-31 | NT$1.58 Billion ≈ $49.72 Million |
+26.74% |
| 2010-12-31 | NT$1.25 Billion ≈ $39.23 Million |
-6.94% |
| 2009-12-31 | NT$1.34 Billion ≈ $42.15 Million |
-2.27% |
| 2008-12-31 | NT$1.37 Billion ≈ $43.13 Million |
-2.16% |
| 2007-12-31 | NT$1.40 Billion ≈ $44.09 Million |
+20.58% |
| 2006-12-31 | NT$1.16 Billion ≈ $36.56 Million |
+56.37% |
| 2005-12-31 | NT$742.15 Million ≈ $23.38 Million |
+27.84% |
| 2004-12-31 | NT$580.54 Million ≈ $18.29 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Wha Yu Industrial 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 decreased by 176.5% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | NT$1.20 Billion | 101.35% |
| Other Comprehensive Income | NT$115.22 Million | 9.69% |
| Other Components | NT$12.45 Million | 1.05% |
| Total Equity | NT$1.19 Billion | 100.00% |
Wha Yu Industrial Co Ltd Competitors by Market Cap
The table below lists competitors of Wha Yu Industrial Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Trk Corp
TW:1432
|
$57.33 Million |
|
Eskay Mining Corp
V:ESK
|
$57.36 Million |
|
Concejo AB (publ)
ST:CNCJO-B
|
$57.36 Million |
|
Lion Finance Group PLC
LSE:BGEO
|
$57.47 Million |
|
NexMetals Mining Corp. Common Shares
NASDAQ:NEXM
|
$57.29 Million |
|
Frigo-Pak Gida Maddeleri Sanayi ve Ticaret AS
IS:FRIGO
|
$57.27 Million |
|
PTL Enterprises Limited
NSE:PTL
|
$57.25 Million |
|
News Network Corporation Public Company Limited
BK:NEWS
|
$57.24 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Wha Yu Industrial Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,313,116,000 to 1,188,755,000, a change of -124,361,000 (-9.5%).
- Net loss of 145,828,000 reduced equity.
- Other comprehensive income increased equity by 15,952,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-145.83 Million | -12.27% |
| Other Comprehensive Income | NT$15.95 Million | +1.34% |
| Other Changes | NT$5.51 Million | +0.46% |
| Total Change | NT$- | -9.47% |
Book Value vs Market Value Analysis
This analysis compares Wha Yu Industrial 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: 1.53x
- 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 0.95x to 1.53x 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$15.84 | NT$15.10 | x |
| 2010-12-31 | NT$14.67 | NT$15.10 | x |
| 2011-12-31 | NT$18.73 | NT$15.10 | x |
| 2012-12-31 | NT$13.88 | NT$15.10 | x |
| 2013-12-31 | NT$14.66 | NT$15.10 | x |
| 2014-12-31 | NT$14.88 | NT$15.10 | x |
| 2015-12-31 | NT$14.40 | NT$15.10 | x |
| 2016-12-31 | NT$14.05 | NT$15.10 | x |
| 2017-12-31 | NT$12.50 | NT$15.10 | x |
| 2018-12-31 | NT$12.89 | NT$15.10 | x |
| 2019-12-31 | NT$12.11 | NT$15.10 | x |
| 2020-12-31 | NT$12.61 | NT$15.10 | x |
| 2021-12-31 | NT$11.76 | NT$15.10 | x |
| 2022-12-31 | NT$12.26 | NT$15.10 | x |
| 2023-12-31 | NT$10.90 | NT$15.10 | x |
| 2024-12-31 | NT$9.87 | NT$15.10 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Wha Yu Industrial 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): -12.27%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -9.86%
- • Asset Turnover: 0.79x
- • Equity Multiplier: 1.58x
- Recent ROE (-12.27%) is below the historical average (1.11%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2004 | 14.40% | 4.30% | 1.26x | 2.66x | NT$25.53 Million |
| 2005 | 18.54% | 6.28% | 1.23x | 2.39x | NT$63.36 Million |
| 2006 | 11.97% | 4.46% | 1.17x | 2.29x | NT$22.58 Million |
| 2007 | 10.58% | 4.37% | 1.12x | 2.16x | NT$8.12 Million |
| 2009 | 0.56% | 0.25% | 1.04x | 2.12x | NT$-126.27 Million |
| 2010 | -3.83% | -1.48% | 1.23x | 2.11x | NT$-172.26 Million |
| 2011 | -4.27% | -1.95% | 0.94x | 2.32x | NT$-225.12 Million |
| 2012 | 5.44% | 2.30% | 1.15x | 2.05x | NT$-74.18 Million |
| 2013 | -7.58% | -4.45% | 0.92x | 1.85x | NT$-300.99 Million |
| 2014 | -2.03% | -1.73% | 0.71x | 1.65x | NT$-212.76 Million |
| 2015 | -3.45% | -2.63% | 0.84x | 1.56x | NT$-228.41 Million |
| 2016 | 5.85% | 3.67% | 1.02x | 1.57x | NT$-69.69 Million |
| 2017 | -5.34% | -3.78% | 0.96x | 1.46x | NT$-231.64 Million |
| 2018 | 4.58% | 3.81% | 0.88x | 1.37x | NT$-84.24 Million |
| 2019 | -5.12% | -4.74% | 0.68x | 1.58x | NT$-220.59 Million |
| 2020 | 3.31% | 3.53% | 0.61x | 1.55x | NT$-101.59 Million |
| 2021 | -2.31% | -2.07% | 0.65x | 1.71x | NT$-174.34 Million |
| 2022 | 2.26% | 1.69% | 0.79x | 1.70x | NT$-114.55 Million |
| 2023 | -9.14% | -8.57% | 0.68x | 1.56x | NT$-251.38 Million |
| 2024 | -12.27% | -9.86% | 0.79x | 1.58x | NT$-264.70 Million |
Industry Comparison
This section compares Wha Yu Industrial Co Ltd's net assets metrics with peer companies in the Communication Equipment industry.
Industry Context
- Industry: Communication Equipment
- Average net assets among peers: $3,545,987,700
- Average return on equity (ROE) among peers: 5.25%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Wha Yu Industrial Co Ltd (3419) | NT$992.06 Million | 14.40% | 1.02x | $57.32 Million |
| Microelectronics Technology Inc (2314) | $5.20 Billion | 8.15% | 0.60x | $47.14 Million |
| Tecom Co Ltd (2321) | $547.52 Million | 8.67% | 4.30x | $12.46 Million |
| D-Link Corp (2332) | $8.93 Billion | -4.95% | 0.76x | $260.42 Million |
| Accton Technology Corp (2345) | $7.06 Billion | 14.25% | 0.92x | $40.15 Billion |
| Hitron Technologies Inc (2419) | $3.48 Billion | 4.27% | 1.04x | $306.23 Million |
| Abocom Systems Inc (2444) | $1.36 Billion | 7.88% | 0.70x | $42.72 Million |
| Zinwell Corporation (2485) | $2.25 Billion | 6.82% | 0.17x | $587.53 Million |
| Loop Telecommunication International Inc (3025) | $787.95 Million | -5.56% | 0.24x | $107.43 Million |
| Edimax Technology Co Ltd (3047) | $2.49 Billion | 3.33% | 1.52x | $102.61 Million |
| CyberTAN Technology Inc (3062) | $3.36 Billion | 9.59% | 1.88x | $257.39 Million |
About Wha Yu Industrial Co Ltd
Wha Yu Industrial Co., Ltd. engages in the development and sale of wireless devices for high, mid, and low frequency bands in Taiwan, Asia, United States of America and Europe. The company also provides electronic signal connection components. It is also involved wireless communication antenna; electronic cable products professional manufacturing; production and sales of broadband access network … Read more