Apacer Technology Inc Net Assets
Apacer Technology Inc net assets. Based on the latest financial reports, Apacer Technology Inc (8271) has net assets worth NT$9.25 Billion TWD (≈ $291.50 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$21.94 Billion ≈ $691.37 Million USD) and total liabilities (NT$12.69 Billion ≈ $399.87 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 net asset momentum of Apacer Technology Inc to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$9.25 Billion |
| % of Total Assets | 42.16% |
| Annual Growth Rate | 6.69% |
| 5-Year Change | 66.65% |
| 10-Year Change | 112.16% |
| Growth Volatility | 17.43 |
Net Assets of Apacer Technology Inc (2003–2025)
Net assets of Apacer Technology Inc from 2003 to 2025. This chart illustrates how Apacer Technology Inc's net assets have evolved over time, based on quarterly financial data. See Apacer Technology Inc net asset quality index to measure how much of total assets are equity-financed.
Annual Net Assets for Apacer Technology Inc (2003–2025)
The table below shows the annual net assets of Apacer Technology Inc from 2003 to 2025. For live market cap and overall valuation, see 8271 market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$5.15 Billion ≈ $162.33 Million |
+11.41% |
| 2024-12-31 | NT$4.62 Billion ≈ $145.70 Million |
+3.64% |
| 2023-12-31 | NT$4.46 Billion ≈ $140.58 Million |
+3.67% |
| 2022-12-31 | NT$4.30 Billion ≈ $135.60 Million |
+39.20% |
| 2021-12-31 | NT$3.09 Billion ≈ $97.41 Million |
+10.04% |
| 2020-12-31 | NT$2.81 Billion ≈ $88.52 Million |
+0.12% |
| 2019-12-31 | NT$2.81 Billion ≈ $88.42 Million |
+4.12% |
| 2018-12-31 | NT$2.70 Billion ≈ $84.92 Million |
+4.96% |
| 2017-12-31 | NT$2.57 Billion ≈ $80.91 Million |
+5.75% |
| 2016-12-31 | NT$2.43 Billion ≈ $76.51 Million |
-15.57% |
| 2015-12-31 | NT$2.88 Billion ≈ $90.62 Million |
+9.88% |
| 2014-12-31 | NT$2.62 Billion ≈ $82.48 Million |
+9.96% |
| 2013-12-31 | NT$2.38 Billion ≈ $75.00 Million |
+10.92% |
| 2012-12-31 | NT$2.15 Billion ≈ $67.62 Million |
+12.14% |
| 2011-12-31 | NT$1.91 Billion ≈ $60.30 Million |
+3.84% |
| 2010-12-31 | NT$1.84 Billion ≈ $58.07 Million |
+49.44% |
| 2009-12-31 | NT$1.23 Billion ≈ $38.86 Million |
+35.38% |
| 2007-12-31 | NT$911.01 Million ≈ $28.70 Million |
-33.74% |
| 2006-12-31 | NT$1.37 Billion ≈ $43.32 Million |
+18.07% |
| 2005-12-31 | NT$1.16 Billion ≈ $36.69 Million |
-10.38% |
| 2004-12-31 | NT$1.30 Billion ≈ $40.94 Million |
+4.78% |
| 2003-12-31 | NT$1.24 Billion ≈ $39.07 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Apacer Technology Inc'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 1065.7% over the analyzed period, indicating profitable operations and earnings retention.
Apacer Technology Inc Net Assets Breakdown (December 2025)
Apacer Technology Inc net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$2.73 Billion | 54.22% |
| Common Stock | NT$1.28 Billion | 25.46% |
| Other Comprehensive Income | NT$-37.00 Million | -0.74% |
| Other Components | NT$1.06 Billion | 21.05% |
| Total Equity | NT$5.03 Billion | 100.00% |
Apacer Technology Inc Competitors by Market Cap
The table below lists competitors of Apacer Technology Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Kale Environmental Technology (Shanghai) Corporation
SHE:301070
|
$684.06 Million |
|
SL Science Holding Limited Ordinary Shares
NASDAQ:SLBT
|
$684.13 Million |
|
Ads Tec Energy PLC
NASDAQ:ADSE
|
$684.19 Million |
|
Zhejiang Tongxing Technology Co. Ltd. A
SHE:301252
|
$684.20 Million |
|
REVO INSURANCE SPA O.N.
F:H0O
|
$683.94 Million |
|
Nanjing Xinlian Electronics Co Ltd
SHE:002546
|
$683.47 Million |
|
Restaurant Brands Asia Limited
NSE:RBA
|
$683.43 Million |
|
Jiangsu Aidea Pharmaceutical Co Ltd
SHG:688488
|
$682.85 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Apacer Technology Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,507,967,000 to 5,032,350,000, a change of 524,383,000 (11.6%).
- Net income of 859,875,000 contributed positively to equity growth.
- Dividend payments of 251,022,000 reduced retained earnings.
- Share repurchases of 28,793,000 reduced equity.
- Other comprehensive income decreased equity by 679,787,000.
- Other factors increased equity by 624,110,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$859.88 Million | +17.09% |
| Dividends Paid | NT$251.02 Million | -4.99% |
| Share Repurchases | NT$28.79 Million | -0.57% |
| Other Comprehensive Income | NT$-679.79 Million | -13.51% |
| Other Changes | NT$624.11 Million | +12.4% |
| Total Change | NT$- | 11.63% |
Book Value vs Market Value Analysis
This analysis compares Apacer Technology Inc'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: 4.36x
- 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 11.03x to 4.36x 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$15.19 | NT$167.50 | x |
| 2010-12-31 | NT$22.20 | NT$167.50 | x |
| 2011-12-31 | NT$20.59 | NT$167.50 | x |
| 2012-12-31 | NT$23.46 | NT$167.50 | x |
| 2013-12-31 | NT$25.72 | NT$167.50 | x |
| 2014-12-31 | NT$28.21 | NT$167.50 | x |
| 2015-12-31 | NT$18.74 | NT$167.50 | x |
| 2016-12-31 | NT$18.80 | NT$167.50 | x |
| 2017-12-31 | NT$25.12 | NT$167.50 | x |
| 2018-12-31 | NT$26.25 | NT$167.50 | x |
| 2019-12-31 | NT$27.43 | NT$167.50 | x |
| 2020-12-31 | NT$27.56 | NT$167.50 | x |
| 2021-12-31 | NT$30.00 | NT$167.50 | x |
| 2022-12-31 | NT$38.03 | NT$167.50 | x |
| 2023-12-31 | NT$35.12 | NT$167.50 | x |
| 2024-12-31 | NT$35.04 | NT$167.50 | x |
| 2025-12-31 | NT$38.38 | NT$167.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Apacer Technology Inc 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): 17.09%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.73%
- • Asset Turnover: 1.20x
- • Equity Multiplier: 1.85x
- Recent ROE (17.09%) is above the historical average (14.81%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2003 | 17.34% | 2.43% | 3.46x | 2.06x | NT$90.96 Million |
| 2004 | 10.49% | 0.99% | 4.35x | 2.44x | NT$6.33 Million |
| 2006 | 15.28% | 1.25% | 4.50x | 2.71x | NT$72.62 Million |
| 2009 | 24.75% | 2.59% | 5.14x | 1.86x | NT$181.87 Million |
| 2010 | 17.76% | 2.46% | 4.46x | 1.62x | NT$143.08 Million |
| 2011 | 13.84% | 2.82% | 3.06x | 1.60x | NT$73.43 Million |
| 2012 | 18.69% | 5.21% | 2.31x | 1.56x | NT$186.52 Million |
| 2013 | 18.78% | 4.55% | 2.64x | 1.57x | NT$209.14 Million |
| 2014 | 18.77% | 4.81% | 2.49x | 1.57x | NT$229.60 Million |
| 2015 | 7.94% | 3.09% | 1.89x | 1.36x | NT$-59.26 Million |
| 2016 | 14.42% | 5.12% | 1.78x | 1.58x | NT$107.06 Million |
| 2017 | 15.79% | 4.04% | 2.17x | 1.80x | NT$148.62 Million |
| 2018 | 13.31% | 3.80% | 2.21x | 1.59x | NT$89.31 Million |
| 2019 | 13.42% | 5.03% | 1.75x | 1.52x | NT$96.02 Million |
| 2020 | 10.34% | 4.06% | 1.77x | 1.44x | NT$9.52 Million |
| 2021 | 15.71% | 5.60% | 1.78x | 1.58x | NT$176.61 Million |
| 2022 | 13.43% | 6.36% | 1.46x | 1.45x | NT$142.71 Million |
| 2023 | 12.84% | 7.25% | 1.20x | 1.48x | NT$122.21 Million |
| 2024 | 6.19% | 3.56% | 1.26x | 1.38x | NT$-171.84 Million |
| 2025 | 17.09% | 7.73% | 1.20x | 1.85x | NT$356.64 Million |
Industry Comparison
This section compares Apacer Technology Inc's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $55,690,422,500
- Average return on equity (ROE) among peers: 5.34%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Apacer Technology Inc (8271) | NT$9.25 Billion | 17.34% | 1.37x | $683.99 Million |
| Polylite Taiwan Co Ltd (1813) | $770.86 Million | 1.45% | 0.36x | $15.72 Million |
| United Microelectronics Corporation (2303) | $207.21 Billion | 2.96% | 0.79x | $40.79 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $8.97 Billion | 17.06% | 0.90x | $792.01 Million |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $160.12 Billion | 14.70% | 0.47x | $1.90 Trillion |
| Macronix International Co Ltd (2337) | $18.32 Billion | -1.33% | 0.94x | $5.51 Billion |
| Optotech Corp (2340) | $6.08 Billion | 1.59% | 1.05x | $531.81 Million |
| Mosel Vitelic Inc (2342) | $10.25 Billion | 0.00% | 1.33x | $180.15 Million |
| Winbond Electronics Corp (2344) | $114.13 Billion | 3.47% | 0.68x | $20.70 Billion |
| Silicon Integrated Systems Corp (2363) | $14.17 Billion | 3.52% | 0.04x | $768.25 Million |
| Realtek Semiconductor Corp (2379) | $16.87 Billion | 10.00% | 0.16x | $12.22 Billion |
About Apacer Technology Inc
Apacer Technology Inc. researches, designs, develops, manufactures, processes, repair, and sells memory modules and storage memory devices in Taiwan, Hong Kong, Mainland China, the United States, Japan, and internationally. The company offers solid-state drive (SSD) products, such as PCIe SSD, SATA/PATA, industrial USB and card, eMMC, and specialty SSD products; and dynamic random access memory (… Read more