X-Legend Entertainment Co Ltd (4994) - Net Assets
Based on the latest financial reports, X-Legend Entertainment Co Ltd (4994) has net assets worth NT$1.02 Billion TWD (≈ $32.21 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$1.46 Billion ≈ $45.92 Million USD) and total liabilities (NT$435.07 Million ≈ $13.71 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 4994 financial resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$1.02 Billion |
| % of Total Assets | 70.15% |
| Annual Growth Rate | 14.23% |
| 5-Year Change | -37.1% |
| 10-Year Change | -34.89% |
| Growth Volatility | 79.7 |
X-Legend Entertainment Co Ltd - Net Assets Trend (2009–2025)
This chart illustrates how X-Legend Entertainment Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore X-Legend Entertainment Co Ltd assets under control for the complete picture of this company's asset base.
Annual Net Assets for X-Legend Entertainment Co Ltd (2009–2025)
The table below shows the annual net assets of X-Legend Entertainment Co Ltd from 2009 to 2025. For live valuation and market cap data, see 4994 stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$1.02 Billion ≈ $32.21 Million |
-16.48% |
| 2024-12-31 | NT$1.22 Billion ≈ $38.57 Million |
+4.53% |
| 2023-12-31 | NT$1.17 Billion ≈ $36.90 Million |
-22.58% |
| 2022-12-31 | NT$1.51 Billion ≈ $47.66 Million |
-6.94% |
| 2021-12-31 | NT$1.63 Billion ≈ $51.21 Million |
-8.94% |
| 2020-12-31 | NT$1.79 Billion ≈ $56.24 Million |
+22.92% |
| 2019-12-31 | NT$1.45 Billion ≈ $45.76 Million |
+44.83% |
| 2018-12-31 | NT$1.00 Billion ≈ $31.59 Million |
-21.73% |
| 2017-12-31 | NT$1.28 Billion ≈ $40.36 Million |
-18.41% |
| 2016-12-31 | NT$1.57 Billion ≈ $49.47 Million |
-8.08% |
| 2015-12-31 | NT$1.71 Billion ≈ $53.82 Million |
-2.47% |
| 2014-12-31 | NT$1.75 Billion ≈ $55.19 Million |
+19.48% |
| 2013-12-31 | NT$1.47 Billion ≈ $46.19 Million |
+18.93% |
| 2012-12-31 | NT$1.23 Billion ≈ $38.84 Million |
+29.76% |
| 2011-12-31 | NT$949.99 Million ≈ $29.93 Million |
+316.26% |
| 2010-12-31 | NT$228.22 Million ≈ $7.19 Million |
+87.52% |
| 2009-12-31 | NT$121.71 Million ≈ $3.83 Million |
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Equity Component Analysis
This analysis shows how different components contribute to X-Legend Entertainment 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 15857700000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$130.28 Million | 12.74% |
| Common Stock | NT$663.83 Million | 64.93% |
| Other Comprehensive Income | NT$110.98 Million | 10.86% |
| Other Components | NT$117.28 Million | 11.47% |
| Total Equity | NT$1.02 Billion | 100.00% |
X-Legend Entertainment Co Ltd Competitors by Market Cap
The table below lists competitors of X-Legend Entertainment Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
GENFIT S.A. ADR/1 EO-25
F:XUPB
|
$200.59 Million |
|
RCI Hospitality Holdings Inc
NASDAQ:RICK
|
$200.66 Million |
|
Jw Holdings
KO:096760
|
$200.69 Million |
|
Taiyen Biotech Co Ltd
TW:1737
|
$200.69 Million |
|
Zhejiang Zone King Environmental Sci&Tech Co Ltd
SHG:688701
|
$200.42 Million |
|
Mediantechn
PA:ALMDT
|
$200.33 Million |
|
Instabank ASA
OL:INSTA
|
$200.27 Million |
|
Gamehost Inc.
TO:GH
|
$200.16 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in X-Legend Entertainment Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,224,189,000 to 1,022,386,000, a change of -201,803,000 (-16.5%).
- Net income of 129,794,000 contributed positively to equity growth.
- Dividend payments of 331,917,000 reduced retained earnings.
- Other comprehensive income increased equity by 31,403,000.
- Other factors decreased equity by 31,083,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$129.79 Million | +12.7% |
| Dividends Paid | NT$331.92 Million | -32.46% |
| Other Comprehensive Income | NT$31.40 Million | +3.07% |
| Other Changes | NT$-31.08 Million | -3.04% |
| Total Change | NT$- | -16.48% |
Book Value vs Market Value Analysis
This analysis compares X-Legend Entertainment 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: 6.21x
- 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 18.67x to 6.21x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$5.14 | NT$95.90 | x |
| 2010-12-31 | NT$2.34 | NT$95.90 | x |
| 2011-12-31 | NT$8.58 | NT$95.90 | x |
| 2012-12-31 | NT$11.19 | NT$95.90 | x |
| 2013-12-31 | NT$13.25 | NT$95.90 | x |
| 2014-12-31 | NT$15.84 | NT$95.90 | x |
| 2015-12-31 | NT$15.43 | NT$95.90 | x |
| 2016-12-31 | NT$14.17 | NT$95.90 | x |
| 2017-12-31 | NT$11.58 | NT$95.90 | x |
| 2018-12-31 | NT$9.06 | NT$95.90 | x |
| 2019-12-31 | NT$13.13 | NT$95.90 | x |
| 2020-12-31 | NT$26.84 | NT$95.90 | x |
| 2021-12-31 | NT$24.46 | NT$95.90 | x |
| 2022-12-31 | NT$22.78 | NT$95.90 | x |
| 2023-12-31 | NT$12.63 | NT$95.90 | x |
| 2024-12-31 | NT$18.37 | NT$95.90 | x |
| 2025-12-31 | NT$15.44 | NT$95.90 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently X-Legend Entertainment 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): 12.70%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.95%
- • Asset Turnover: 0.81x
- • Equity Multiplier: 1.43x
- Recent ROE (12.70%) is below the historical average (13.20%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | 17.83% | 14.19% | 0.76x | 1.66x | NT$9.54 Million |
| 2010 | 41.68% | 22.86% | 1.06x | 1.72x | NT$72.29 Million |
| 2011 | 31.76% | 34.32% | 0.68x | 1.36x | NT$206.73 Million |
| 2012 | 26.32% | 32.05% | 0.65x | 1.26x | NT$201.23 Million |
| 2013 | 20.49% | 24.97% | 0.67x | 1.22x | NT$153.73 Million |
| 2014 | 20.06% | 23.84% | 0.69x | 1.21x | NT$176.28 Million |
| 2015 | 1.74% | 2.40% | 0.60x | 1.21x | NT$-141.14 Million |
| 2016 | -6.91% | -11.26% | 0.52x | 1.18x | NT$-265.57 Million |
| 2017 | -22.10% | -32.89% | 0.56x | 1.19x | NT$-411.27 Million |
| 2018 | -28.66% | -27.48% | 0.74x | 1.41x | NT$-387.67 Million |
| 2019 | 34.14% | 13.36% | 1.69x | 1.51x | NT$350.60 Million |
| 2020 | 24.25% | 13.34% | 1.26x | 1.44x | NT$254.41 Million |
| 2021 | 8.40% | 4.71% | 1.28x | 1.40x | NT$-26.03 Million |
| 2022 | 3.49% | 2.84% | 0.84x | 1.46x | NT$-98.45 Million |
| 2023 | 13.33% | 9.61% | 0.98x | 1.42x | NT$38.97 Million |
| 2024 | 25.94% | 20.05% | 0.98x | 1.33x | NT$195.17 Million |
| 2025 | 12.70% | 10.95% | 0.81x | 1.43x | NT$27.56 Million |
Industry Comparison
This section compares X-Legend Entertainment Co Ltd's net assets metrics with peer companies in the Electronic Gaming & Multimedia industry.
Industry Context
- Industry: Electronic Gaming & Multimedia
- Average net assets among peers: $2,599,714,889
- Average return on equity (ROE) among peers: 9.25%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| X-Legend Entertainment Co Ltd (4994) | NT$1.02 Billion | 17.83% | 0.43x | $200.57 Million |
| Chinese Gamer International (3083) | $1.19 Billion | -3.31% | 0.10x | $74.25 Million |
| Wayi International Digital Entertainment Co (3086) | $313.74 Million | 11.68% | 0.11x | $33.16 Million |
| International Games System Co Ltd (3293) | $5.00 Billion | 39.48% | 0.33x | $6.64 Billion |
| Userjoy Technology Co Ltd (3546) | $965.17 Million | 31.85% | 0.17x | $130.51 Million |
| MacroWell OMG Digital Entertainment Co Ltd (3687) | $3.68 Billion | 2.22% | 1.27x | $61.75 Million |
| Soft-World International (5478) | $6.30 Billion | 4.90% | 0.64x | $457.88 Million |
| Softstar Entertainment (6111) | $2.99 Billion | -11.21% | 1.38x | $137.62 Million |
| Gamania Digital Entertainment Co Ltd (6180) | $2.60 Billion | 3.59% | 1.02x | $12.27K |
| Fun Yours Technology Co Ltd (6482) | $355.10 Million | 4.07% | 0.33x | $26.66 Million |
About X-Legend Entertainment Co Ltd
X-Legend Entertainment Co., Ltd., together with its subsidiaries, designs, develops, publishes, markets, and sales gaming software. The company publishes games in approximately 14 language versions in Taiwan, Hong Kong, Japan, China, North America, Korea, Germany, France, Malaysia, Thailand, Indonesia, Portugal, Spain, Italy, and Russia. It also offers data and software services, as well as engag… Read more