Topoint Technology Co Ltd (8021) - Net Assets

Latest as of September 2025: NT$5.07 Billion TWD ≈ $159.84 Million USD

Based on the latest financial reports, Topoint Technology Co Ltd (8021) has net assets worth NT$5.07 Billion TWD (≈ $159.84 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$7.35 Billion ≈ $231.71 Million USD) and total liabilities (NT$2.28 Billion ≈ $71.88 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 Topoint Technology Co Ltd liquidity resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric Value
Current Net Assets NT$5.07 Billion
% of Total Assets 68.98%
Annual Growth Rate 10.88%
5-Year Change 8.58%
10-Year Change 5.68%
Growth Volatility 19.8

Topoint Technology Co Ltd - Net Assets Trend (2002–2024)

This chart illustrates how Topoint Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore 8021 current and non-current assets for the complete picture of this company's asset base.

Annual Net Assets for Topoint Technology Co Ltd (2002–2024)

The table below shows the annual net assets of Topoint Technology Co Ltd from 2002 to 2024. For live valuation and market cap data, see market value of Topoint Technology Co Ltd.

Year Net Assets Change
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 214746400000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$2.15 Billion 46.48%
Common Stock NT$1.42 Billion 30.77%
Other Comprehensive Income NT$-177.63 Million -3.84%
Other Components NT$1.23 Billion 26.60%
Total Equity NT$4.62 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
Vietnam National Petroleum Group
VN:PLX
 $1.79 Billion
Jeudan
CO:JDAN
 $1.79 Billion
Chalet Hotels Limited
NSE:CHALET
 $1.79 Billion
Zhejiang Jiuzhou Pharm Co Ltd
SHG:603456
 $1.79 Billion
Resolute Mining Ltd
AU:RSG
 $1.79 Billion
Highest Performances Holdings Inc.
NASDAQ:MAAS
 $1.79 Billion
Charter Hall Long Wale REIT
AU:CLW
 $1.79 Billion
FMC Corporation
NYSE:FMC
 $1.79 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 2023 to 2024, total equity changed from 4,331,434,000 to 4,620,511,000, a change of 289,077,000 (6.7%).
  • Net income of 206,018,000 contributed positively to equity growth.
  • Dividend payments of 113,744,000 reduced retained earnings.
  • Other comprehensive income decreased equity by 685,001,999.
  • Other factors increased equity by 881,804,999.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$206.02 Million +4.46%
Dividends Paid NT$113.74 Million -2.46%
Other Comprehensive Income NT$-685.00 Million -14.83%
Other Changes NT$881.80 Million +19.08%
Total Change NT$- 6.67%

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: 12.56x
  • 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 18.53x to 12.56x 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$402.50 x
2010-12-31 NT$19.56 NT$402.50 x
2011-12-31 NT$23.16 NT$402.50 x
2012-12-31 NT$23.52 NT$402.50 x
2013-12-31 NT$25.72 NT$402.50 x
2014-12-31 NT$28.45 NT$402.50 x
2015-12-31 NT$28.59 NT$402.50 x
2016-12-31 NT$27.09 NT$402.50 x
2017-12-31 NT$27.44 NT$402.50 x
2018-12-31 NT$28.41 NT$402.50 x
2019-12-31 NT$29.62 NT$402.50 x
2020-12-31 NT$30.75 NT$402.50 x
2021-12-31 NT$32.15 NT$402.50 x
2022-12-31 NT$32.44 NT$402.50 x
2023-12-31 NT$30.46 NT$402.50 x
2024-12-31 NT$32.05 NT$402.50 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): 4.46%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 5.82%
  • • Asset Turnover: 0.49x
  • • Equity Multiplier: 1.57x
  • Recent ROE (4.46%) is below the historical average (8.82%), 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

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: $5,651,786,700
  • Average return on equity (ROE) among peers: 11.79%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Topoint Technology Co Ltd (8021) NT$5.07 Billion 6.67% 0.45x $1.79 Billion
Basso Industry Corp (1527) $3.31 Billion 26.95% 1.06x $141.89 Million
Jenn Feng New Energy Co Ltd (1538) $172.94 Million -7.11% 1.65x $13.59 Million
Chang Type Industrial Co Ltd (1541) $1.28 Billion 19.69% 1.43x $59.46 Million
Kinik Co (1560) $3.53 Billion 17.13% 0.69x $2.50 Billion
De Poan Pneumatic (1570) $773.37 Million 6.19% 0.23x $61.09 Million
Inmax Holding Co Ltd (1591) $503.34 Million 17.07% 0.25x $77.80 Million
Tycoons Group Enterprise Co Ltd (2022) $7.12 Billion 4.66% 0.86x $86.26 Million
Hiwin Technologies Corp (2049) $37.07 Billion 5.32% 0.47x $3.48 Billion
Sheh Kai Precision Co Ltd (2063) $971.27 Million 24.02% 0.93x $39.25 Million
Sheh Fung Screws Co Ltd (2065) $1.78 Billion 3.97% 0.91x $58.13 Million

About Topoint Technology Co Ltd

TW:8021 Taiwan Tools & Accessories
Market Cap
$1.79 Billion
NT$56.90 Billion TWD
Market Cap Rank
#6686 Global
#190 in Taiwan
Share Price
NT$402.50
Change (1 day)
+5.09%
52-Week Range
NT$26.35 - NT$471.50
All Time High
NT$471.50
Categories
Companies in Taiwan Tools & Accessories
About

Topoint Technology Co., Ltd., manufactures and markets micro-drills, numerically controlled drilling machines, and peripheral equipment for printed circuit boards (PCBs) in Taiwan, Mainland China, and internationally. The company offers drill bit, a product used in PCB mechanical drilling process; router bit, a material for PCB routing process for achieving necessary outlines; and slot drills use… Read more