Apacer Technology Inc (8271) - Net Assets
Based on the latest financial reports, Apacer Technology Inc (8271) has net assets worth NT$4.71 Billion TWD (≈ $148.46 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$7.26 Billion ≈ $228.70 Million USD) and total liabilities (NT$2.55 Billion ≈ $80.24 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 8271 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$4.71 Billion |
| % of Total Assets | 64.92% |
| Annual Growth Rate | 6.47% |
| 5-Year Change | 64.6% |
| 10-Year Change | 60.77% |
| Growth Volatility | 17.85 |
Apacer Technology Inc - Net Assets Trend (2003–2024)
This chart illustrates how Apacer Technology Inc's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Apacer Technology Inc for the complete picture of this company's asset base.
Annual Net Assets for Apacer Technology Inc (2003–2024)
The table below shows the annual net assets of Apacer Technology Inc from 2003 to 2024. For live valuation and market cap data, see 8271 company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 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 531.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.48 Billion | 32.78% |
| Common Stock | NT$1.29 Billion | 28.56% |
| Other Comprehensive Income | NT$642.79 Million | 14.26% |
| Other Components | NT$1.10 Billion | 24.41% |
| Total Equity | NT$4.51 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 |
|---|---|
|
Shenzhen JT Automation Equipment Co Ltd
SHE:300400
|
$888.30 Million |
|
Zhejiang Baoxiniao Garment Co Ltd
SHE:002154
|
$888.35 Million |
|
Shenzhen Xunjiexing Technology Corp. Ltd.
SHG:688655
|
$888.71 Million |
|
Ncs Testing Technology Co Ltd
SHE:300797
|
$888.80 Million |
|
ChemoMetec A/S
CO:CHEMM
|
$887.61 Million |
|
Acrel Co LTD
SHE:300286
|
$887.35 Million |
|
Corticeira Amorim
LS:COR
|
$887.11 Million |
|
ScanSource Inc
NASDAQ:SCSC
|
$887.10 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 2023 to 2024, total equity changed from 4,308,361,000 to 4,507,967,000, a change of 199,606,000 (4.6%).
- Net income of 278,956,000 contributed positively to equity growth.
- Dividend payments of 405,497,000 reduced retained earnings.
- New share issuances of 289,968,000 increased equity.
- Other comprehensive income increased equity by 732,273,000.
- Other factors decreased equity by 696,094,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$278.96 Million | +6.19% |
| Dividends Paid | NT$405.50 Million | -9.0% |
| Share Issuances | NT$289.97 Million | +6.43% |
| Other Comprehensive Income | NT$732.27 Million | +16.24% |
| Other Changes | NT$-696.09 Million | -15.44% |
| Total Change | NT$- | 4.63% |
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: 6.28x
- 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 14.48x to 6.28x 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$220.00 | x |
| 2010-12-31 | NT$22.20 | NT$220.00 | x |
| 2011-12-31 | NT$20.59 | NT$220.00 | x |
| 2012-12-31 | NT$23.46 | NT$220.00 | x |
| 2013-12-31 | NT$25.72 | NT$220.00 | x |
| 2014-12-31 | NT$28.21 | NT$220.00 | x |
| 2015-12-31 | NT$18.74 | NT$220.00 | x |
| 2016-12-31 | NT$18.80 | NT$220.00 | x |
| 2017-12-31 | NT$25.12 | NT$220.00 | x |
| 2018-12-31 | NT$26.25 | NT$220.00 | x |
| 2019-12-31 | NT$27.43 | NT$220.00 | x |
| 2020-12-31 | NT$27.56 | NT$220.00 | x |
| 2021-12-31 | NT$30.00 | NT$220.00 | x |
| 2022-12-31 | NT$38.03 | NT$220.00 | x |
| 2023-12-31 | NT$35.12 | NT$220.00 | x |
| 2024-12-31 | NT$35.04 | NT$220.00 | 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): 6.19%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.56%
- • Asset Turnover: 1.26x
- • Equity Multiplier: 1.38x
- Recent ROE (6.19%) is below the historical average (14.69%), 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 | 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 |
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: $202,930,058,900
- Average return on equity (ROE) among peers: 7.76%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Apacer Technology Inc (8271) | NT$4.71 Billion | 17.34% | 0.54x | $888.09 Million |
| Polylite Taiwan Co Ltd (1813) | $883.80 Million | -0.02% | 0.44x | $18.07 Million |
| United Microelectronics Corporation (2303) | $281.20 Billion | 18.22% | 0.65x | $30.66 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $4.44 Billion | -3.97% | 3.02x | $1.14 Billion |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $1.61 Trillion | 21.92% | 0.40x | $1.74 Trillion |
| Macronix International Co Ltd (2337) | $24.66 Billion | 22.38% | 0.79x | $8.99 Billion |
| Optotech Corp (2340) | $7.08 Billion | 9.72% | 0.77x | $524.91 Million |
| Mosel Vitelic Inc (2342) | $6.57 Billion | -10.87% | 0.51x | $166.75 Million |
| Winbond Electronics Corp (2344) | $60.28 Billion | 5.50% | 0.10x | $12.73 Billion |
| Silicon Integrated Systems Corp (2363) | $7.70 Billion | -2.92% | 0.01x | $843.70 Million |
| Realtek Semiconductor Corp (2379) | $22.11 Billion | 17.61% | 0.86x | $8.72 Billion |
About Apacer Technology Inc
Apacer Technology Inc. researches, designs, develops, manufactures, processes, maintains, and sells memory modules and storage memory devices in Hong Kong, Taiwan, Mainland China, the Americas, Japan, and internationally. It 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 (DRAM) produ… Read more