Topoint Technology Co Ltd (8021) - Net Assets

Latest as of December 2025: NT$5.43 Billion TWD ≈ $171.01 Million USD

Based on the latest financial reports, Topoint Technology Co Ltd (8021) has net assets worth NT$5.43 Billion TWD (≈ $171.01 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$7.97 Billion ≈ $250.96 Million USD) and total liabilities (NT$2.54 Billion ≈ $79.95 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. Also explore 8021 current and non-current assets for the complete picture of this company's asset base.

Key Net Assets Metrics

Metric Value
Current Net Assets NT$5.43 Billion
% of Total Assets 68.14%
Annual Growth Rate 10.6%
5-Year Change 3.92%
10-Year Change 17.09%
Growth Volatility 19.43

Topoint Technology Co Ltd - Net Assets Trend (2002–2025)

This chart illustrates how Topoint Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. Check tangible equity quality of Topoint Technology Co Ltd to evaluate the tangible quality of the company's equity base.

Annual Net Assets for Topoint Technology Co Ltd (2002–2025)

The table below shows the annual net assets of Topoint Technology Co Ltd from 2002 to 2025. For live valuation and market cap data, see 8021 market cap overview.

Year Net Assets Change
2025-12-31 NT$5.43 Billion
≈ $171.01 Million		 +4.67%
2024-12-31 NT$5.19 Billion
≈ $163.38 Million		 +5.70%
2023-12-31 NT$4.91 Billion
≈ $154.58 Million		 -7.59%
2022-12-31 NT$5.31 Billion
≈ $167.26 Million		 +1.65%
2021-12-31 NT$5.22 Billion
≈ $164.55 Million		 +9.36%
2020-12-31 NT$4.78 Billion
≈ $150.47 Million		 +5.53%
2019-12-31 NT$4.53 Billion
≈ $142.59 Million		 -2.12%
2018-12-31 NT$4.62 Billion
≈ $145.67 Million		 -0.75%
2017-12-31 NT$4.66 Billion
≈ $146.77 Million		 +0.49%
2016-12-31 NT$4.64 Billion
≈ $146.05 Million		 -5.53%
2015-12-31 NT$4.91 Billion
≈ $154.60 Million		 +2.59%
2014-12-31 NT$4.78 Billion
≈ $150.69 Million		 +10.80%
2013-12-31 NT$4.32 Billion
≈ $136.01 Million		 +8.16%
2012-12-31 NT$3.99 Billion
≈ $125.75 Million		 +2.14%
2011-12-31 NT$3.91 Billion
≈ $123.11 Million		 +22.36%
2010-12-31 NT$3.19 Billion
≈ $100.61 Million		 +9.90%
2009-12-31 NT$2.91 Billion
≈ $91.55 Million		 +17.18%
2008-12-31 NT$2.48 Billion
≈ $78.12 Million		 +0.51%
2007-12-31 NT$2.47 Billion
≈ $77.72 Million		 +34.82%
2006-12-31 NT$1.83 Billion
≈ $57.65 Million		 +87.47%
2005-12-31 NT$976.06 Million
≈ $30.75 Million		 +29.12%
2004-12-31 NT$755.96 Million
≈ $23.82 Million		 +28.23%
2003-12-31 NT$589.52 Million
≈ $18.57 Million		 +10.33%
2002-12-31 NT$534.30 Million
≈ $16.83 Million		 --

Equity Component Analysis

This analysis shows how different components contribute to Topoint 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 163084300000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component Amount Percentage
Retained Earnings NT$1.63 Billion 33.82%
Common Stock NT$1.42 Billion 29.46%
Other Comprehensive Income NT$660.41 Million 13.70%
Other Components NT$1.11 Billion 23.02%
Total Equity NT$4.82 Billion 100.00%

Topoint Technology Co Ltd Competitors by Market Cap

The table below lists competitors of Topoint Technology Co Ltd ranked by their market capitalization.

Company Market Cap
Great Wall Enterprise Co Ltd
TW:1210
 $1.48 Billion
Métropole Télévision S.A.
PA:MMT
 $1.48 Billion
Meridianlink Inc
NYSE:MLNK
 $1.48 Billion
SVG Optronics Co Ltd
SHE:300331
 $1.48 Billion
Neusoft Corp
SHG:600718
 $1.48 Billion
Wenzhou Yihua Connector Co Ltd
SHE:002897
 $1.47 Billion
Aryzta AG
SW:ARYN
 $1.47 Billion
Prudent Corporate Advisory Services Limited
NSE:PRUDENT
 $1.47 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Topoint Technology Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 4,620,511,000 to 4,821,475,000, a change of 200,964,000 (4.3%).
  • Net income of 389,328,000 contributed positively to equity growth.
  • Dividend payments of 170,617,000 reduced retained earnings.
  • Share repurchases of 22,286,000 reduced equity.
  • Other comprehensive income increased equity by 838,043,999.
  • Other factors decreased equity by 833,504,999.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income NT$389.33 Million +8.07%
Dividends Paid NT$170.62 Million -3.54%
Share Repurchases NT$22.29 Million -0.46%
Other Comprehensive Income NT$838.04 Million +17.38%
Other Changes NT$-833.50 Million -17.29%
Total Change NT$- 4.35%

Book Value vs Market Value Analysis

This analysis compares Topoint 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: 9.60x
  • 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 14.87x to 9.60x 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$21.72 NT$323.00 x
2010-12-31 NT$19.56 NT$323.00 x
2011-12-31 NT$23.16 NT$323.00 x
2012-12-31 NT$23.52 NT$323.00 x
2013-12-31 NT$25.72 NT$323.00 x
2014-12-31 NT$28.45 NT$323.00 x
2015-12-31 NT$28.59 NT$323.00 x
2016-12-31 NT$27.09 NT$323.00 x
2017-12-31 NT$27.44 NT$323.00 x
2018-12-31 NT$28.41 NT$323.00 x
2019-12-31 NT$29.62 NT$323.00 x
2020-12-31 NT$30.75 NT$323.00 x
2021-12-31 NT$32.15 NT$323.00 x
2022-12-31 NT$32.44 NT$323.00 x
2023-12-31 NT$30.46 NT$323.00 x
2024-12-31 NT$32.05 NT$323.00 x
2025-12-31 NT$33.63 NT$323.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Topoint 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): 8.07%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 8.83%
  • • Asset Turnover: 0.55x
  • • Equity Multiplier: 1.65x
  • Recent ROE (8.07%) is below the historical average (8.79%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2003 6.67% 8.05% 0.45x 1.85x NT$-19.65 Million
2004 13.10% 12.74% 0.59x 1.74x NT$23.42 Million
2005 21.85% 19.54% 0.55x 2.05x NT$115.67 Million
2006 19.95% 23.35% 0.47x 1.82x NT$182.00 Million
2007 20.88% 24.06% 0.46x 1.88x NT$268.24 Million
2008 10.43% 13.14% 0.36x 2.22x NT$10.62 Million
2009 6.55% 11.10% 0.34x 1.72x NT$-100.06 Million
2010 8.94% 12.85% 0.40x 1.75x NT$-32.53 Million
2011 8.09% 13.58% 0.38x 1.55x NT$-71.71 Million
2012 7.20% 11.58% 0.41x 1.53x NT$-106.41 Million
2013 6.78% 11.06% 0.41x 1.50x NT$-133.30 Million
2014 7.85% 11.13% 0.45x 1.56x NT$-98.80 Million
2015 7.94% 10.62% 0.51x 1.47x NT$-96.41 Million
2016 5.61% 7.50% 0.52x 1.44x NT$-192.36 Million
2017 5.36% 7.20% 0.52x 1.43x NT$-204.41 Million
2018 5.81% 7.73% 0.52x 1.45x NT$-183.28 Million
2019 4.45% 6.33% 0.50x 1.40x NT$-237.44 Million
2020 6.33% 9.47% 0.47x 1.43x NT$-162.92 Million
2021 9.62% 11.85% 0.50x 1.62x NT$-17.52 Million
2022 7.05% 9.46% 0.48x 1.56x NT$-139.02 Million
2023 -0.83% -1.31% 0.41x 1.56x NT$-469.17 Million
2024 4.46% 5.82% 0.49x 1.57x NT$-256.03 Million
2025 8.07% 8.83% 0.55x 1.65x NT$-92.82 Million

Industry Comparison

This section compares Topoint Technology Co Ltd's net assets metrics with peer companies in the Tools & Accessories industry.

Industry Context

  • Industry: Tools & Accessories
  • Average net assets among peers: $2,577,443,100
  • Average return on equity (ROE) among peers: 13.39%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Topoint Technology Co Ltd (8021) NT$5.43 Billion 6.67% 0.47x $1.48 Billion
Basso Industry Corp (1527) $2.98 Billion 28.53% 0.66x $147.34 Million
Jenn Feng New Energy Co Ltd (1538) $217.64 Million -12.98% 0.52x $10.38 Million
Chang Type Industrial Co Ltd (1541) $1.99 Billion 4.20% 0.58x $53.25 Million
Kinik Co (1560) $3.65 Billion 12.50% 0.26x $3.00 Billion
De Poan Pneumatic (1570) $735.46 Million 11.36% 0.20x $54.44 Million
Inmax Holding Co Ltd (1591) $493.84 Million -8.97% 0.13x $46.39 Million
Tycoons Group Enterprise Co Ltd (2022) $4.39 Billion 12.27% 0.42x $80.63 Million
Hiwin Technologies Corp (2049) $9.24 Billion 41.22% 1.22x $3.39 Billion
Sheh Kai Precision Co Ltd (2063) $496.79 Million 22.24% 0.91x $35.99 Million
Sheh Fung Screws Co Ltd (2065) $1.57 Billion 23.54% 0.92x $62.94 Million

About Topoint Technology Co Ltd

TW:8021 Taiwan Tools & Accessories
Market Cap
$1.48 Billion
NT$46.85 Billion TWD
Market Cap Rank
#7154 Global
#214 in Taiwan
Share Price
NT$323.00
Change (1 day)
+9.86%
52-Week Range
NT$68.10 - NT$581.00
All Time High
NT$581.00
Categories
Companies in Taiwan Tools & Accessories
About

Topoint Technology Co., Ltd., manufactures and markets micro-drills for printed circuit boards, numerically controlled drilling machines, and peripheral equipment in Taiwan, Mainland China, and internationally. The company offers drill and router bit, as well as slot drills. It also provides mechanical and laser drilling services. In addition, the company engages in international investment and t… Read more