Jih Lin Technology Co Ltd (5285) - Net Assets
Based on the latest financial reports, Jih Lin Technology Co Ltd (5285) has net assets worth NT$2.81 Billion TWD (≈ $88.38 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$5.21 Billion ≈ $164.16 Million USD) and total liabilities (NT$2.41 Billion ≈ $75.78 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 5285 strategic assets to equity ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$2.81 Billion |
| % of Total Assets | 53.84% |
| Annual Growth Rate | 5.93% |
| 5-Year Change | 27.46% |
| 10-Year Change | 86.36% |
| Growth Volatility | 16.57 |
Jih Lin Technology Co Ltd - Net Assets Trend (2010–2024)
This chart illustrates how Jih Lin Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 5285 company net worth.
Annual Net Assets for Jih Lin Technology Co Ltd (2010–2024)
The table below shows the annual net assets of Jih Lin Technology Co Ltd from 2010 to 2024. Also explore how fast is Jih Lin Technology Co Ltd growing its equity to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$3.00 Billion ≈ $94.42 Million |
+4.45% |
| 2023-12-31 | NT$2.87 Billion ≈ $90.40 Million |
-7.91% |
| 2022-12-31 | NT$3.12 Billion ≈ $98.17 Million |
+1.27% |
| 2021-12-31 | NT$3.08 Billion ≈ $96.94 Million |
+30.86% |
| 2020-12-31 | NT$2.35 Billion ≈ $74.08 Million |
-3.65% |
| 2019-12-31 | NT$2.44 Billion ≈ $76.88 Million |
+8.94% |
| 2018-12-31 | NT$2.24 Billion ≈ $70.58 Million |
+9.49% |
| 2017-12-31 | NT$2.05 Billion ≈ $64.46 Million |
+31.76% |
| 2016-12-31 | NT$1.55 Billion ≈ $48.92 Million |
-3.44% |
| 2015-12-31 | NT$1.61 Billion ≈ $50.66 Million |
+3.06% |
| 2014-12-31 | NT$1.56 Billion ≈ $49.16 Million |
+36.31% |
| 2013-12-31 | NT$1.14 Billion ≈ $36.07 Million |
+15.05% |
| 2012-12-31 | NT$994.95 Million ≈ $31.35 Million |
-27.80% |
| 2011-12-31 | NT$1.38 Billion ≈ $43.42 Million |
+3.05% |
| 2010-12-31 | NT$1.34 Billion ≈ $42.13 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Jih Lin Technology 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 429.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.03 Billion | 34.37% |
| Common Stock | NT$1.02 Billion | 34.05% |
| Other Comprehensive Income | NT$390.07 Million | 13.02% |
| Other Components | NT$556.53 Million | 18.57% |
| Total Equity | NT$3.00 Billion | 100.00% |
Jih Lin Technology Co Ltd Competitors by Market Cap
The table below lists competitors of Jih Lin Technology Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Gandhar Oil Refinery (India) Limited
NSE:GANDHAR
|
$285.17 Million |
|
Taiwan Hopax Chemsistry MFG Co Ltd
TWO:6509
|
$285.20 Million |
|
Jiangsu Fengshan Group Co Ltd
SHG:603810
|
$285.25 Million |
|
Bpost NV
BR:BPOST
|
$285.26 Million |
|
China Western Power Industrial Co Ltd
SHE:002630
|
$285.10 Million |
|
CUROCOM Co. Ltd
KQ:040350
|
$285.08 Million |
|
Gateway Distriparks Limited
NSE:GATEWAY
|
$285.03 Million |
|
Duopharma Biotech Bhd
KLSE:7148
|
$284.98 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Jih Lin Technology Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 2,869,286,000 to 2,996,977,000, a change of 127,691,000 (4.5%).
- Net income of 257,001,000 contributed positively to equity growth.
- Dividend payments of 204,082,000 reduced retained earnings.
- Other comprehensive income increased equity by 159,009,001.
- Other factors decreased equity by 84,237,001.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$257.00 Million | +8.58% |
| Dividends Paid | NT$204.08 Million | -6.81% |
| Other Comprehensive Income | NT$159.01 Million | +5.31% |
| Other Changes | NT$-84.24 Million | -2.81% |
| Total Change | NT$- | 4.45% |
Book Value vs Market Value Analysis
This analysis compares Jih Lin Technology 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: 3.03x
- 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 7.09x to 3.03x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2010-12-31 | NT$12.52 | NT$88.70 | x |
| 2011-12-31 | NT$14.76 | NT$88.70 | x |
| 2012-12-31 | NT$14.82 | NT$88.70 | x |
| 2013-12-31 | NT$17.05 | NT$88.70 | x |
| 2014-12-31 | NT$17.60 | NT$88.70 | x |
| 2015-12-31 | NT$17.51 | NT$88.70 | x |
| 2016-12-31 | NT$16.71 | NT$88.70 | x |
| 2017-12-31 | NT$23.15 | NT$88.70 | x |
| 2018-12-31 | NT$22.35 | NT$88.70 | x |
| 2019-12-31 | NT$25.30 | NT$88.70 | x |
| 2020-12-31 | NT$23.04 | NT$88.70 | x |
| 2021-12-31 | NT$31.62 | NT$88.70 | x |
| 2022-12-31 | NT$30.49 | NT$88.70 | x |
| 2023-12-31 | NT$28.09 | NT$88.70 | x |
| 2024-12-31 | NT$29.32 | NT$88.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Jih Lin Technology 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): 8.58%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.11%
- • Asset Turnover: 0.95x
- • Equity Multiplier: 1.76x
- Recent ROE (8.58%) is below the historical average (11.24%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2010 | 16.84% | 5.87% | 1.15x | 2.49x | NT$50.70 Million |
| 2011 | 9.26% | 3.97% | 1.11x | 2.10x | NT$-7.16 Million |
| 2012 | 8.47% | 4.11% | 1.09x | 1.89x | NT$-15.23 Million |
| 2013 | 9.72% | 4.44% | 1.20x | 1.82x | NT$-3.19 Million |
| 2014 | 13.40% | 8.22% | 0.92x | 1.78x | NT$52.99 Million |
| 2015 | 10.48% | 7.45% | 0.82x | 1.71x | NT$7.72 Million |
| 2016 | 9.68% | 6.88% | 0.86x | 1.63x | NT$-4.89 Million |
| 2017 | 15.86% | 8.74% | 0.90x | 2.00x | NT$119.80 Million |
| 2018 | 17.00% | 7.60% | 1.03x | 2.18x | NT$156.81 Million |
| 2019 | 8.94% | 4.89% | 0.88x | 2.07x | NT$-25.82 Million |
| 2020 | 5.49% | 2.97% | 0.81x | 2.29x | NT$-106.09 Million |
| 2021 | 15.23% | 7.40% | 1.13x | 1.82x | NT$160.96 Million |
| 2022 | 13.37% | 6.64% | 1.13x | 1.78x | NT$105.14 Million |
| 2023 | 6.23% | 3.48% | 0.99x | 1.80x | NT$-108.29 Million |
| 2024 | 8.58% | 5.11% | 0.95x | 1.76x | NT$-42.70 Million |
Industry Comparison
This section compares Jih Lin Technology Co Ltd's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $95,486,175,400
- Average return on equity (ROE) among peers: 10.47%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Jih Lin Technology Co Ltd (5285) | NT$2.81 Billion | 16.84% | 0.86x | $285.16 Million |
| Polylite Taiwan Co Ltd (1813) | $837.88 Million | -1.57% | 0.51x | $16.68 Million |
| United Microelectronics Corporation (2303) | $207.21 Billion | 2.96% | 0.79x | $58.41 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $11.15 Billion | 12.64% | 0.86x | $890.62 Million |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $578.70 Billion | 27.93% | 0.24x | $1.98 Trillion |
| Macronix International Co Ltd (2337) | $36.19 Billion | 14.72% | 0.82x | $7.26 Billion |
| Optotech Corp (2340) | $6.01 Billion | 5.81% | 0.81x | $454.55 Million |
| Mosel Vitelic Inc (2342) | $2.69 Billion | 20.47% | 0.56x | $196.53 Million |
| Winbond Electronics Corp (2344) | $45.22 Billion | 6.41% | 0.50x | $24.10 Billion |
| Silicon Integrated Systems Corp (2363) | $14.63 Billion | -12.87% | 0.13x | $858.30 Million |
| Realtek Semiconductor Corp (2379) | $52.21 Billion | 28.26% | 1.49x | $11.55 Billion |
About Jih Lin Technology Co Ltd
Jih Lin Technology Co., Ltd. manufactures and sells lead frames and tooling products in Taiwan, China, and internationally. The company provides high and low power discrete transistor, surface mount devices, bridge/DIP rectifier, opto/LED rectifier, power discrete clip, and integrated circuit lead frames, as well as intelligent power modules and diode lead wires. Its products are used in computer… Read more