Young Optics Inc
Young Optics Inc. engages in the research, design, manufacture, and sale of optical components, optical engine, and optics modules in Taiwan. It offers plastic injection molds and related components; machining parts, including metal barrel, spacer, retainer, cam ring, and flange products; components, such as plastic lens, glass molding lens, glass grinding lens, color wheels, glass light tunnels,… Read more
Young Optics Inc (3504) - Net Assets
Latest net assets as of December 2025: NT$2.80 Billion TWD
Based on the latest financial reports, Young Optics Inc (3504) has net assets worth NT$2.80 Billion TWD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$4.23 Billion) and total liabilities (NT$1.44 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$2.80 Billion |
| % of Total Assets | 66.06% |
| Annual Growth Rate | 4.43% |
| 5-Year Change | -12.21% |
| 10-Year Change | -22.02% |
| Growth Volatility | 18.89 |
Young Optics Inc - Net Assets Trend (2006–2025)
This chart illustrates how Young Optics 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 Young Optics Inc (2006–2025)
The table below shows the annual net assets of Young Optics Inc from 2006 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$2.80 Billion | -0.52% |
| 2024-12-31 | NT$2.81 Billion | -6.22% |
| 2023-12-31 | NT$3.00 Billion | -9.55% |
| 2022-12-31 | NT$3.31 Billion | +4.04% |
| 2021-12-31 | NT$3.18 Billion | +0.07% |
| 2020-12-31 | NT$3.18 Billion | -6.77% |
| 2019-12-31 | NT$3.41 Billion | -3.35% |
| 2018-12-31 | NT$3.53 Billion | +4.57% |
| 2017-12-31 | NT$3.38 Billion | -5.78% |
| 2016-12-31 | NT$3.58 Billion | -10.76% |
| 2015-12-31 | NT$4.02 Billion | -1.81% |
| 2014-12-31 | NT$4.09 Billion | +2.90% |
| 2013-12-31 | NT$3.98 Billion | +1.53% |
| 2012-12-31 | NT$3.92 Billion | -2.08% |
| 2011-12-31 | NT$4.00 Billion | +7.60% |
| 2010-12-31 | NT$3.72 Billion | +60.09% |
| 2009-12-31 | NT$2.32 Billion | +1.40% |
| 2008-12-31 | NT$2.29 Billion | +21.16% |
| 2007-12-31 | NT$1.89 Billion | +53.93% |
| 2006-12-31 | NT$1.23 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Young Optics 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 187.4% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | NT$1.14 Billion | 40.81% |
| Other Comprehensive Income | NT$387.38 Million | 13.86% |
| Other Components | NT$1.65 Billion | 58.95% |
| Total Equity | NT$2.80 Billion | 100.00% |
Young Optics Inc Competitors by Market Cap
The table below lists competitors of Young Optics Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Cardiff Oncology Inc
NASDAQ:CRDF
|
$128.08 Million |
|
EASY HOLDINGS Co. Ltd
KQ:035810
|
$128.08 Million |
|
Greenpanel Industries Limited
NSE:GREENPANEL
|
$128.10 Million |
|
RocKontrol Technology Group Co Ltd
SHG:688051
|
$128.14 Million |
|
VESTUM AB AK
F:W0S
|
$128.00 Million |
|
BEXIMCO PHARMA.GDR REGS 1
F:R2WA
|
$127.97 Million |
|
Shanghai Rendu Biotechnology Co. Ltd. A
SHG:688193
|
$127.87 Million |
|
Acepodia, Inc.
TWO:6976
|
$127.76 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Young Optics Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,809,805,000 to 2,795,135,000, a change of -14,670,000 (-0.5%).
- Net loss of 9,388,000 reduced equity.
- Other comprehensive income increased equity by 387,382,000.
- Other factors decreased equity by 392,664,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-9.39 Million | -0.34% |
| Other Comprehensive Income | NT$387.38 Million | +13.86% |
| Other Changes | NT$-392.66 Million | -14.05% |
| Total Change | NT$- | -0.52% |
Book Value vs Market Value Analysis
This analysis compares Young Optics 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: 2.42x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 4.51x to 2.42x 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$13.16 | NT$59.40 | x |
| 2007-12-31 | NT$17.50 | NT$59.40 | x |
| 2008-12-31 | NT$20.76 | NT$59.40 | x |
| 2009-12-31 | NT$21.74 | NT$59.40 | x |
| 2010-12-31 | NT$33.76 | NT$59.40 | x |
| 2011-12-31 | NT$34.59 | NT$59.40 | x |
| 2012-12-31 | NT$34.01 | NT$59.40 | x |
| 2013-12-31 | NT$34.54 | NT$59.40 | x |
| 2014-12-31 | NT$35.59 | NT$59.40 | x |
| 2015-12-31 | NT$34.96 | NT$59.40 | x |
| 2016-12-31 | NT$31.37 | NT$59.40 | x |
| 2017-12-31 | NT$29.54 | NT$59.40 | x |
| 2018-12-31 | NT$30.75 | NT$59.40 | x |
| 2019-12-31 | NT$29.83 | NT$59.40 | x |
| 2020-12-31 | NT$27.82 | NT$59.40 | x |
| 2021-12-31 | NT$27.82 | NT$59.40 | x |
| 2022-12-31 | NT$28.90 | NT$59.40 | x |
| 2023-12-31 | NT$26.26 | NT$59.40 | x |
| 2024-12-31 | NT$24.63 | NT$59.40 | x |
| 2025-12-31 | NT$24.51 | NT$59.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Young Optics 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): -0.34%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.35%
- • Asset Turnover: 0.64x
- • Equity Multiplier: 1.51x
- Recent ROE (-0.34%) is below the historical average (5.73%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 27.33% | 4.04% | 2.62x | 2.58x | NT$212.77 Million |
| 2007 | 17.80% | 4.63% | 2.43x | 1.58x | NT$147.37 Million |
| 2008 | 26.81% | 8.75% | 1.91x | 1.61x | NT$384.85 Million |
| 2009 | 18.46% | 7.65% | 1.46x | 1.65x | NT$196.46 Million |
| 2010 | 13.06% | 6.49% | 1.36x | 1.48x | NT$113.68 Million |
| 2011 | 14.28% | 8.12% | 1.28x | 1.37x | NT$171.20 Million |
| 2012 | 11.08% | 6.40% | 1.12x | 1.54x | NT$42.47 Million |
| 2013 | 6.01% | 4.54% | 0.89x | 1.49x | NT$-158.59 Million |
| 2014 | 4.71% | 3.85% | 0.83x | 1.48x | NT$-216.34 Million |
| 2015 | 3.20% | 2.88% | 0.81x | 1.38x | NT$-272.97 Million |
| 2016 | -5.55% | -4.83% | 0.74x | 1.55x | NT$-556.46 Million |
| 2017 | -4.42% | -3.35% | 0.83x | 1.60x | NT$-485.97 Million |
| 2018 | 5.09% | 2.86% | 1.10x | 1.62x | NT$-172.93 Million |
| 2019 | 0.13% | 0.09% | 0.78x | 1.82x | NT$-335.81 Million |
| 2020 | -7.44% | -6.05% | 0.71x | 1.74x | NT$-553.54 Million |
| 2021 | 0.83% | 0.58% | 0.77x | 1.87x | NT$-291.12 Million |
| 2022 | 1.96% | 1.38% | 0.84x | 1.69x | NT$-265.53 Million |
| 2023 | -9.59% | -9.54% | 0.64x | 1.57x | NT$-586.86 Million |
| 2024 | -8.82% | -9.63% | 0.58x | 1.58x | NT$-528.75 Million |
| 2025 | -0.34% | -0.35% | 0.64x | 1.51x | NT$-288.90 Million |
Industry Comparison
This section compares Young Optics 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: $5,443,854,100
- Average return on equity (ROE) among peers: 15.34%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Young Optics Inc (3504) | NT$2.80 Billion | 27.33% | 0.51x | $128.01 Million |
| Shihlin Electric & Engineering Corp (1503) | $12.57 Billion | 8.24% | 1.01x | $1.64 Billion |
| Allis Electric Co Ltd (1514) | $2.89 Billion | 7.47% | 0.97x | $721.68 Million |
| Fortune Electric Co Ltd (1519) | $3.07 Billion | 22.96% | 1.33x | $3.49 Billion |
| Klingon Aerospace Inc (1529) | $1.06 Billion | 4.03% | 0.77x | $95.39 Million |
| Kung Long Batteries Industrial Co Ltd (1537) | $3.92 Billion | 25.10% | 0.48x | $225.94 Million |
| Chieftek Precision Co Ltd (1597) | $2.02 Billion | 8.63% | 0.64x | $131.66 Million |
| Hua Eng Wire & Cable Co Ltd (1608) | $9.01 Billion | 15.42% | 0.52x | $104.26 Million |
| Ta Ya Electric Wire & Cable Co., Ltd. (1609) | $9.13 Billion | 9.31% | 1.76x | $714.51 Million |
| Hong Tai Electric Industrial Co Ltd (1612) | $7.82 Billion | 34.51% | 0.12x | $203.18 Million |
| Dah San Electric Wire & Cable Co Ltd (1615) | $2.95 Billion | 17.78% | 0.52x | $96.72 Million |