Yem Chio Co Ltd (4306) - Net Assets
Based on the latest financial reports, Yem Chio Co Ltd (4306) has net assets worth NT$13.30 Billion TWD (≈ $419.14 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$37.33 Billion ≈ $1.18 Billion USD) and total liabilities (NT$24.02 Billion ≈ $756.88 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 Yem Chio Co Ltd 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$13.30 Billion |
| % of Total Assets | 35.64% |
| Annual Growth Rate | 12.82% |
| 5-Year Change | 23.17% |
| 10-Year Change | 31.39% |
| Growth Volatility | 25.57 |
Yem Chio Co Ltd - Net Assets Trend (2002–2025)
This chart illustrates how Yem Chio Co Ltd's net assets have evolved over time, based on quarterly financial data. See 4306 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Yem Chio Co Ltd (2002–2025)
The table below shows the annual net assets of Yem Chio Co Ltd from 2002 to 2025. For live valuation and market cap data, see Yem Chio Co Ltd market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$13.56 Billion ≈ $427.16 Million |
-1.64% |
| 2024-12-31 | NT$13.78 Billion ≈ $434.29 Million |
+8.48% |
| 2023-12-31 | NT$12.71 Billion ≈ $400.35 Million |
+7.50% |
| 2022-12-31 | NT$11.82 Billion ≈ $372.43 Million |
+7.39% |
| 2021-12-31 | NT$11.01 Billion ≈ $346.80 Million |
+10.33% |
| 2020-12-31 | NT$9.98 Billion ≈ $314.32 Million |
+4.24% |
| 2019-12-31 | NT$9.57 Billion ≈ $301.55 Million |
+2.16% |
| 2018-12-31 | NT$9.37 Billion ≈ $295.18 Million |
-0.44% |
| 2017-12-31 | NT$9.41 Billion ≈ $296.49 Million |
-8.81% |
| 2016-12-31 | NT$10.32 Billion ≈ $325.11 Million |
-11.34% |
| 2015-12-31 | NT$11.64 Billion ≈ $366.68 Million |
-6.91% |
| 2014-12-31 | NT$12.50 Billion ≈ $393.89 Million |
+11.69% |
| 2013-12-31 | NT$11.19 Billion ≈ $352.66 Million |
+11.36% |
| 2012-12-31 | NT$10.05 Billion ≈ $316.69 Million |
+5.15% |
| 2011-12-31 | NT$9.56 Billion ≈ $301.19 Million |
+25.59% |
| 2010-12-31 | NT$7.61 Billion ≈ $239.81 Million |
+6.29% |
| 2009-12-31 | NT$7.16 Billion ≈ $225.62 Million |
+114.12% |
| 2008-12-31 | NT$3.34 Billion ≈ $105.37 Million |
+17.45% |
| 2007-12-31 | NT$2.85 Billion ≈ $89.71 Million |
+24.74% |
| 2006-12-31 | NT$2.28 Billion ≈ $71.92 Million |
+22.96% |
| 2005-12-31 | NT$1.86 Billion ≈ $58.49 Million |
+55.80% |
| 2004-12-31 | NT$1.19 Billion ≈ $37.54 Million |
+6.82% |
| 2003-12-31 | NT$1.12 Billion ≈ $35.15 Million |
+31.94% |
| 2002-12-31 | NT$845.45 Million ≈ $26.64 Million |
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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 1182.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.85 Billion | 14.45% |
| Common Stock | NT$6.77 Billion | 52.77% |
| Other Comprehensive Income | NT$2.67 Billion | 20.85% |
| Other Components | NT$1.53 Billion | 11.93% |
| Total Equity | NT$12.82 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 |
|---|---|
|
Australian Finance Group Ltd
AU:AFG
|
$330.73 Million |
|
Shenzhen Jianyi Decoration Group Co Ltd
SHE:002789
|
$330.75 Million |
|
AMTD Digital Inc.
NYSE:HKD
|
$331.00 Million |
|
Sonix Technology Co Ltd
TW:5471
|
$331.09 Million |
|
Altimmune Inc
NASDAQ:ALT
|
$330.61 Million |
|
Camil Alimentos S.A
SA:CAML3
|
$330.61 Million |
|
Heilongjiang Interchina Water Treatment Co Ltd
SHG:600187
|
$330.61 Million |
|
SMS Electric Co Ltd Zhengzhou
SHE:002857
|
$330.13 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 2024 to 2025, total equity changed from 13,223,862,000 to 12,824,734,000, a change of -399,128,000 (-3.0%).
- Net income of 172,055,000 contributed positively to equity growth.
- Dividend payments of 663,487,000 reduced retained earnings.
- Other comprehensive income increased equity by 2,143,720,000.
- Other factors decreased equity by 2,051,416,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$172.06 Million | +1.34% |
| Dividends Paid | NT$663.49 Million | -5.17% |
| Other Comprehensive Income | NT$2.14 Billion | +16.72% |
| Other Changes | NT$-2.05 Billion | -16.0% |
| Total Change | NT$- | -3.02% |
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: 1.28x
- 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 3.01x to 1.28x 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$15.95 | x |
| 2008-12-31 | NT$7.10 | NT$15.95 | x |
| 2009-12-31 | NT$9.75 | NT$15.95 | x |
| 2010-12-31 | NT$10.29 | NT$15.95 | x |
| 2011-12-31 | NT$13.63 | NT$15.95 | x |
| 2012-12-31 | NT$14.41 | NT$15.95 | x |
| 2013-12-31 | NT$14.28 | NT$15.95 | x |
| 2014-12-31 | NT$14.24 | NT$15.95 | x |
| 2015-12-31 | NT$12.77 | NT$15.95 | x |
| 2016-12-31 | NT$13.70 | NT$15.95 | x |
| 2017-12-31 | NT$16.93 | NT$15.95 | x |
| 2018-12-31 | NT$15.83 | NT$15.95 | x |
| 2019-12-31 | NT$16.55 | NT$15.95 | x |
| 2020-12-31 | NT$13.46 | NT$15.95 | x |
| 2021-12-31 | NT$15.82 | NT$15.95 | x |
| 2022-12-31 | NT$17.04 | NT$15.95 | x |
| 2023-12-31 | NT$18.26 | NT$15.95 | x |
| 2024-12-31 | NT$20.09 | NT$15.95 | x |
| 2025-12-31 | NT$12.50 | NT$15.95 | 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): 1.34%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.30%
- • Asset Turnover: 0.36x
- • Equity Multiplier: 2.87x
- Recent ROE (1.34%) is below the historical average (8.45%), 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 |
| 2025 | 1.34% | 1.30% | 0.36x | 2.87x | NT$-1.11 Billion |
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: $87,923,234,600
- Average return on equity (ROE) among peers: 4.99%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yem Chio Co Ltd (4306) | NT$13.30 Billion | 13.52% | 1.81x | $330.64 Million |
| Formosa Plastics Corp (1301) | $347.36 Billion | 2.11% | 0.53x | $9.62 Billion |
| Nan Ya Plastics Corp (1303) | $394.10 Billion | 8.15% | 0.69x | $31.61 Billion |
| USI Corp (1304) | $39.18 Billion | 3.27% | 0.82x | $437.49 Million |
| China General Plastics Corp (1305) | $8.71 Billion | 7.38% | 0.42x | $234.32 Million |
| Asia Polymer Corp (1308) | $9.45 Billion | 6.54% | 0.10x | $256.27 Million |
| Taita Chemical Co Ltd (1309) | $3.29 Billion | 16.28% | 1.75x | $181.63 Million |
| China Petrochemical Development Corp (1314) | $67.19 Billion | 6.39% | 0.34x | $908.64 Million |
| Ocean Plastics Co Ltd (1321) | $5.11 Billion | -2.49% | 0.71x | $220.75 Million |
| Asia Plastic Recycling Holding Ltd (1337) | $80.00K | 0.00% | 0.25x | $41.77 Million |
| Everlight Chemical Industrial Corp (1711) | $4.84 Billion | 2.28% | 0.45x | $767.08 Million |
About 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; and manufacturing and sales of polarizing film, photoelectric material, optical thin-film, and polarizing adhesives. The company was fo… Read more