Yem Chio Co Ltd
Yem Chio Co., Ltd. engages in manufacture, processing, and sale of packaging materials in Taiwan and internationally. The company offers tapes, BOPP films, packaging materials, and adhesives and polystyrene sheets. It is also involved in the real estate business; renewable energy business; and manufacturing and sales of polarizing film, photoelectric material, optical thin-film, and polarizing ad… Read more
Yem Chio Co Ltd (4306) - Net Assets
Latest net assets as of September 2025: NT$13.14 Billion TWD
Based on the latest financial reports, Yem Chio Co Ltd (4306) has net assets worth NT$13.14 Billion TWD as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$36.86 Billion) and total liabilities (NT$23.72 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$13.14 Billion |
| % of Total Assets | 35.65% |
| Annual Growth Rate | 13.53% |
| 5-Year Change | 38.17% |
| 10-Year Change | 18.44% |
| Growth Volatility | 25.89 |
Yem Chio Co Ltd - Net Assets Trend (2002–2024)
This chart illustrates how Yem Chio Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Yem Chio Co Ltd (2002–2024)
The table below shows the annual net assets of Yem Chio Co Ltd from 2002 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$13.78 Billion | +8.48% |
| 2023-12-31 | NT$12.71 Billion | +7.50% |
| 2022-12-31 | NT$11.82 Billion | +7.39% |
| 2021-12-31 | NT$11.01 Billion | +10.33% |
| 2020-12-31 | NT$9.98 Billion | +4.24% |
| 2019-12-31 | NT$9.57 Billion | +2.16% |
| 2018-12-31 | NT$9.37 Billion | -0.44% |
| 2017-12-31 | NT$9.41 Billion | -8.81% |
| 2016-12-31 | NT$10.32 Billion | -11.34% |
| 2015-12-31 | NT$11.64 Billion | -6.91% |
| 2014-12-31 | NT$12.50 Billion | +11.69% |
| 2013-12-31 | NT$11.19 Billion | +11.36% |
| 2012-12-31 | NT$10.05 Billion | +5.15% |
| 2011-12-31 | NT$9.56 Billion | +25.59% |
| 2010-12-31 | NT$7.61 Billion | +6.29% |
| 2009-12-31 | NT$7.16 Billion | +114.12% |
| 2008-12-31 | NT$3.34 Billion | +17.45% |
| 2007-12-31 | NT$2.85 Billion | +24.74% |
| 2006-12-31 | NT$2.28 Billion | +22.96% |
| 2005-12-31 | NT$1.86 Billion | +55.80% |
| 2004-12-31 | NT$1.19 Billion | +6.82% |
| 2003-12-31 | NT$1.12 Billion | +31.94% |
| 2002-12-31 | NT$845.45 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Yem Chio 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 1507.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$2.32 Billion | 17.57% |
| Common Stock | NT$6.79 Billion | 51.36% |
| Other Comprehensive Income | NT$529.63 Million | 4.01% |
| Other Components | NT$3.58 Billion | 27.07% |
| Total Equity | NT$13.22 Billion | 100.00% |
Yem Chio Co Ltd Competitors by Market Cap
The table below lists competitors of Yem Chio Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Shanghai Tianyong Engineering Co Ltd
SHG:603895
|
$164.60 Million |
|
Richards Packaging Income Fund
PINK:RPKIF
|
$164.61 Million |
|
Jiangxi Sunshine Dairy Co Ltd
SHE:001318
|
$164.61 Million |
|
Zedcor Inc.
PINK:ZDCAF
|
$164.65 Million |
|
LPKF Laser & Electronics AG
PINK:LPKFF
|
$164.49 Million |
|
Shivalik Bimetal Controls Limited
NSE:SBCL
|
$164.48 Million |
|
KRN Heat Exchanger and Refrigeration
NSE:KRN
|
$164.46 Million |
|
ANTENGENE CORP. DL-0001
F:722
|
$164.44 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Yem Chio Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 11,997,544,000 to 13,223,862,000, a change of 1,226,318,000 (10.2%).
- Net income of 816,889,000 contributed positively to equity growth.
- Dividend payments of 650,688,000 reduced retained earnings.
- Other comprehensive income decreased equity by 1,625,242,001.
- Other factors increased equity by 2,685,359,001.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$816.89 Million | +6.18% |
| Dividends Paid | NT$650.69 Million | -4.92% |
| Other Comprehensive Income | NT$-1.63 Billion | -12.29% |
| Other Changes | NT$2.69 Billion | +20.31% |
| Total Change | NT$- | 10.22% |
Book Value vs Market Value Analysis
This analysis compares Yem Chio 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: 0.67x
- 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 decreased from 2.53x to 0.67x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2007-12-31 | NT$5.31 | NT$13.40 | x |
| 2008-12-31 | NT$7.10 | NT$13.40 | x |
| 2009-12-31 | NT$9.75 | NT$13.40 | x |
| 2010-12-31 | NT$10.29 | NT$13.40 | x |
| 2011-12-31 | NT$13.63 | NT$13.40 | x |
| 2012-12-31 | NT$14.41 | NT$13.40 | x |
| 2013-12-31 | NT$14.28 | NT$13.40 | x |
| 2014-12-31 | NT$14.24 | NT$13.40 | x |
| 2015-12-31 | NT$12.77 | NT$13.40 | x |
| 2016-12-31 | NT$13.70 | NT$13.40 | x |
| 2017-12-31 | NT$16.93 | NT$13.40 | x |
| 2018-12-31 | NT$15.83 | NT$13.40 | x |
| 2019-12-31 | NT$16.55 | NT$13.40 | x |
| 2020-12-31 | NT$13.46 | NT$13.40 | x |
| 2021-12-31 | NT$15.82 | NT$13.40 | x |
| 2022-12-31 | NT$17.04 | NT$13.40 | x |
| 2023-12-31 | NT$18.26 | NT$13.40 | x |
| 2024-12-31 | NT$20.09 | NT$13.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Yem Chio 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): 6.18%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.14%
- • Asset Turnover: 0.45x
- • Equity Multiplier: 2.66x
- Recent ROE (6.18%) is below the historical average (8.76%), 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 | 13.52% | 6.79% | 1.14x | 1.74x | NT$29.76 Million |
| 2003 | 11.42% | 6.34% | 1.09x | 1.66x | NT$15.81 Million |
| 2004 | 12.58% | 6.11% | 0.94x | 2.20x | NT$30.69 Million |
| 2005 | 6.40% | 1.94% | 1.11x | 2.97x | NT$-48.78 Million |
| 2006 | 10.82% | 3.68% | 1.01x | 2.92x | NT$14.41 Million |
| 2007 | 6.73% | 2.89% | 0.77x | 3.04x | NT$-73.38 Million |
| 2008 | 15.99% | 6.63% | 0.85x | 2.83x | NT$179.99 Million |
| 2009 | 14.09% | 7.69% | 0.42x | 4.35x | NT$165.52 Million |
| 2010 | 11.84% | 3.53% | 0.72x | 4.65x | NT$85.18 Million |
| 2011 | 21.09% | 7.02% | 0.83x | 3.62x | NT$720.75 Million |
| 2012 | 5.46% | 2.10% | 0.72x | 3.59x | NT$-324.43 Million |
| 2013 | 9.36% | 3.78% | 0.65x | 3.81x | NT$-50.44 Million |
| 2014 | 1.76% | 0.72% | 0.56x | 4.32x | NT$-678.50 Million |
| 2015 | 4.74% | 2.07% | 0.48x | 4.74x | NT$-402.68 Million |
| 2016 | -1.43% | -0.53% | 0.52x | 5.13x | NT$-800.31 Million |
| 2017 | 6.78% | 3.10% | 0.52x | 4.20x | NT$-279.58 Million |
| 2018 | 6.21% | 2.74% | 0.60x | 3.80x | NT$-331.13 Million |
| 2019 | -6.25% | -3.49% | 0.49x | 3.69x | NT$-1.47 Billion |
| 2020 | 8.55% | 5.78% | 0.47x | 3.16x | NT$-136.49 Million |
| 2021 | 19.58% | 11.80% | 0.57x | 2.93x | NT$991.74 Million |
| 2022 | 9.32% | 7.07% | 0.50x | 2.65x | NT$-75.94 Million |
| 2023 | 6.68% | 6.06% | 0.42x | 2.60x | NT$-398.55 Million |
| 2024 | 6.18% | 5.14% | 0.45x | 2.66x | NT$-505.50 Million |
Industry Comparison
This section compares Yem Chio Co Ltd's net assets metrics with peer companies in the Specialty Chemicals industry.
Industry Context
- Industry: Specialty Chemicals
- Average net assets among peers: $44,934,559,200
- Average return on equity (ROE) among peers: 11.62%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yem Chio Co Ltd (4306) | NT$13.14 Billion | 13.52% | 1.81x | $164.53 Million |
| Formosa Plastics Corp (1301) | $225.33 Billion | 12.22% | 0.47x | $5.82 Billion |
| Nan Ya Plastics Corp (1303) | $142.47 Billion | 14.77% | 1.15x | $13.36 Billion |
| USI Corp (1304) | $29.40 Billion | 10.91% | 0.90x | $220.86 Million |
| China General Plastics Corp (1305) | $4.97 Billion | 0.94% | 1.40x | $160.91 Million |
| Asia Polymer Corp (1308) | $9.82 Billion | 5.76% | 0.52x | $156.91 Million |
| Taita Chemical Co Ltd (1309) | $3.69 Billion | 0.65% | 0.67x | $113.99 Million |
| China Petrochemical Development Corp (1314) | $22.05 Billion | 8.06% | 1.26x | $902.62 Million |
| Ocean Plastics Co Ltd (1321) | $2.93 Billion | 13.39% | 0.47x | $168.69 Million |
| Asia Plastic Recycling Holding Ltd (1337) | $2.63 Billion | 37.56% | 0.24x | $42.00 Million |
| Everlight Chemical Industrial Corp (1711) | $6.07 Billion | 11.90% | 0.51x | $317.86 Million |