LINE Pay Taiwan Limited
LINE Pay Taiwan Limited engages in third-party payment-related business primarily in Taiwan. It also offers smart mobile payment services. The company was founded in 2015 and is based in Taipei, Taiwan.
LINE Pay Taiwan Limited (7722) - Net Assets
Latest net assets as of September 2025: NT$10.64 Billion TWD
Based on the latest financial reports, LINE Pay Taiwan Limited (7722) has net assets worth NT$10.64 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$19.73 Billion) and total liabilities (NT$9.09 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$10.64 Billion |
| % of Total Assets | 53.93% |
| Annual Growth Rate | 32.39% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 38.14 |
LINE Pay Taiwan Limited - Net Assets Trend (2021–2024)
This chart illustrates how LINE Pay Taiwan Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for LINE Pay Taiwan Limited (2021–2024)
The table below shows the annual net assets of LINE Pay Taiwan Limited from 2021 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$10.30 Billion | +91.10% |
| 2023-12-31 | NT$5.39 Billion | +9.93% |
| 2022-12-31 | NT$4.90 Billion | +10.48% |
| 2021-12-31 | NT$4.44 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to LINE Pay Taiwan Limited'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 179281100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.10 Billion | 10.65% |
| Other Components | NT$9.20 Billion | 89.35% |
| Total Equity | NT$10.30 Billion | 100.00% |
LINE Pay Taiwan Limited Competitors by Market Cap
The table below lists competitors of LINE Pay Taiwan Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Guangdong Hotata Technology Group Co Ltd Class A
SHG:603848
|
$110.58 Million |
|
Samil Pharm
KO:000520
|
$110.58 Million |
|
PLINTAS
KLSE:5320
|
$110.61 Million |
|
Vaibhav Global Limited
NSE:VAIBHAVGBL
|
$110.61 Million |
|
Mountain Commerce Bancorp Inc
OTCQX:MCBI
|
$110.47 Million |
|
Ceres Power Holdings plc
PINK:CPWHF
|
$110.45 Million |
|
Bahvest Resources Bhd
KLSE:0098
|
$110.44 Million |
|
Zhen Ding Resources Inc
PINK:RBTK
|
$110.41 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LINE Pay Taiwan Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 5,387,793,000 to 10,296,067,000, a change of 4,908,274,000 (91.1%).
- Net income of 647,119,000 contributed positively to equity growth.
- New share issuances of 4,181,799,000 increased equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$647.12 Million | +6.29% |
| Share Issuances | NT$4.18 Billion | +40.62% |
| Other Changes | NT$79.36 Million | +0.77% |
| Total Change | NT$- | 91.10% |
Book Value vs Market Value Analysis
This analysis compares LINE Pay Taiwan Limited'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: 2.21x
- 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 4.53x to 2.21x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2021-12-31 | NT$73.94 | NT$335.00 | x |
| 2022-12-31 | NT$81.69 | NT$335.00 | x |
| 2023-12-31 | NT$89.80 | NT$335.00 | x |
| 2024-12-31 | NT$151.41 | NT$335.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LINE Pay Taiwan Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 6.29%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.28%
- • Asset Turnover: 0.38x
- • Equity Multiplier: 1.62x
- Recent ROE (6.29%) is below the historical average (6.88%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2021 | 3.31% | 7.03% | 0.24x | 1.99x | NT$-296.92 Million |
| 2022 | 8.98% | 11.39% | 0.34x | 2.30x | NT$-50.17 Million |
| 2023 | 8.94% | 9.77% | 0.39x | 2.35x | NT$-57.17 Million |
| 2024 | 6.29% | 10.28% | 0.38x | 1.62x | NT$-382.49 Million |
Industry Comparison
This section compares LINE Pay Taiwan Limited's net assets metrics with peer companies in the Software - Infrastructure industry.
Industry Context
- Industry: Software - Infrastructure
- Average net assets among peers: $1,759,198,900
- Average return on equity (ROE) among peers: 8.33%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LINE Pay Taiwan Limited (7722) | NT$10.64 Billion | 3.31% | 0.85x | $110.48 Million |
| BaaS Innovation Co., Ltd. (3555) | $560.32 Million | 7.90% | 0.16x | $59.75 Million |
| Hyweb Technology Co Ltd (5212) | $408.46 Million | 7.99% | 0.70x | $33.00 Million |
| EASYCARD Corporation (6035) | $981.05 Million | 6.15% | 12.22x | $19.91 Million |
| Egis Technology (6462) | $2.26 Billion | 26.20% | 0.60x | $245.37 Million |
| ThroughTek Co., Ltd. (6565) | $129.44 Million | -25.10% | 0.66x | $8.73 Million |
| eCloudvalley Digital Technology Co. Ltd. (6689) | $3.21 Billion | 4.79% | 0.97x | $96.30 Million |
| Acer Cyber Security Inc. (6690) | $3.14 Billion | 9.77% | 0.54x | $69.96 Million |
| 91App Inc (6741) | $3.25 Billion | 15.30% | 0.54x | $121.17 Million |
| Galaxy Software Services Corporation (6752) | $820.46 Million | 16.20% | 1.28x | $86.18 Million |
| Green World Fintech Service Co. Ltd. (6763) | $2.82 Billion | 14.06% | 1.38x | $114.92 Million |