Topoint Technology Co Ltd (8021) - Net Assets
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. Check Topoint Technology Co Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity 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. See 8021 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
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 market value of Topoint Technology Co Ltd.
| 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 |
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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 |
|---|---|
|
Kailera Therapeutics, Inc. Common Stock
NASDAQ:KLRA
|
$2.48 Billion |
|
Nuvoton Technology Corp
TW:4919
|
$2.48 Billion |
|
Fuchs Petrolub SE
XETRA:FPE
|
$2.48 Billion |
|
Lechwerke AG
F:LEC
|
$2.48 Billion |
|
Sunway Construction Group Bhd
KLSE:5263
|
$2.48 Billion |
|
Petrosea Tbk
JK:PTRO
|
$2.48 Billion |
|
BB Biotech AG
SW:BION
|
$2.48 Billion |
|
Sime Darby Property Bhd
KLSE:5288
|
$2.48 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: 16.12x
- 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 24.95x to 16.12x 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$542.00 | x |
| 2010-12-31 | NT$19.56 | NT$542.00 | x |
| 2011-12-31 | NT$23.16 | NT$542.00 | x |
| 2012-12-31 | NT$23.52 | NT$542.00 | x |
| 2013-12-31 | NT$25.72 | NT$542.00 | x |
| 2014-12-31 | NT$28.45 | NT$542.00 | x |
| 2015-12-31 | NT$28.59 | NT$542.00 | x |
| 2016-12-31 | NT$27.09 | NT$542.00 | x |
| 2017-12-31 | NT$27.44 | NT$542.00 | x |
| 2018-12-31 | NT$28.41 | NT$542.00 | x |
| 2019-12-31 | NT$29.62 | NT$542.00 | x |
| 2020-12-31 | NT$30.75 | NT$542.00 | x |
| 2021-12-31 | NT$32.15 | NT$542.00 | x |
| 2022-12-31 | NT$32.44 | NT$542.00 | x |
| 2023-12-31 | NT$30.46 | NT$542.00 | x |
| 2024-12-31 | NT$32.05 | NT$542.00 | x |
| 2025-12-31 | NT$33.63 | NT$542.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Topoint Technology Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 8.07%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.83%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.65x
- Recent ROE (8.07%) is below the historical average (8.79%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2003 | 6.67% | 8.05% | 0.45x | 1.85x | NT$-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: $5,699,125,200
- Average return on equity (ROE) among peers: 6.90%
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 | $2.48 Billion |
| Basso Industry Corp (1527) | $2.68 Billion | 14.13% | 2.78x | $145.82 Million |
| Jenn Feng New Energy Co Ltd (1538) | $586.92 Million | -18.16% | 1.73x | $12.01 Million |
| Chang Type Industrial Co Ltd (1541) | $1.04 Billion | 15.60% | 1.02x | $55.86 Million |
| Kinik Co (1560) | $5.05 Billion | 13.40% | 1.01x | $3.22 Billion |
| De Poan Pneumatic (1570) | $866.22 Million | 15.53% | 0.23x | $69.28 Million |
| Inmax Holding Co Ltd (1591) | $493.84 Million | -8.97% | 0.13x | $37.34 Million |
| Tycoons Group Enterprise Co Ltd (2022) | $6.83 Billion | 0.04% | 1.22x | $82.54 Million |
| Hiwin Technologies Corp (2049) | $37.47 Billion | 4.07% | 0.45x | $3.61 Billion |
| Sheh Kai Precision Co Ltd (2063) | $278.48 Million | 17.59% | 1.37x | $37.43 Million |
| Sheh Fung Screws Co Ltd (2065) | $1.69 Billion | 15.74% | 1.00x | $69.44 Million |
About Topoint Technology Co Ltd
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