Holiday Entertainment Co Ltd
Holiday Entertainment Co.,Ltd., together with its subsidiaries, engages in operating karaoke and audiovisual facilities in Taiwan. It is also involved in trading of audio-visual equipment and supplies; audio tape and record publishing activities; and restaurant businesses. The company was founded in 1993 and is based in Taipei City, Taiwan.
Holiday Entertainment Co Ltd (9943) - Net Assets
Latest net assets as of September 2025: NT$3.75 Billion TWD
Based on the latest financial reports, Holiday Entertainment Co Ltd (9943) has net assets worth NT$3.75 Billion TWD as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$5.31 Billion) and total liabilities (NT$1.56 Billion). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$3.75 Billion |
| % of Total Assets | 70.7% |
| Annual Growth Rate | 2.25% |
| 5-Year Change | 0.35% |
| 10-Year Change | 11.85% |
| Growth Volatility | 7.89 |
Holiday Entertainment Co Ltd - Net Assets Trend (2001–2024)
This chart illustrates how Holiday Entertainment Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Holiday Entertainment Co Ltd (2001–2024)
The table below shows the annual net assets of Holiday Entertainment Co Ltd from 2001 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$4.10 Billion | +0.55% |
| 2023-12-31 | NT$4.08 Billion | +9.84% |
| 2022-12-31 | NT$3.71 Billion | +4.99% |
| 2021-12-31 | NT$3.54 Billion | -13.46% |
| 2020-12-31 | NT$4.09 Billion | -2.29% |
| 2019-12-31 | NT$4.18 Billion | +1.13% |
| 2018-12-31 | NT$4.13 Billion | +7.23% |
| 2017-12-31 | NT$3.86 Billion | +2.23% |
| 2016-12-31 | NT$3.77 Billion | +2.89% |
| 2015-12-31 | NT$3.66 Billion | +11.33% |
| 2014-12-31 | NT$3.29 Billion | +4.26% |
| 2013-12-31 | NT$3.16 Billion | -9.62% |
| 2012-12-31 | NT$3.49 Billion | +2.84% |
| 2011-12-31 | NT$3.40 Billion | +21.85% |
| 2010-12-31 | NT$2.79 Billion | -4.20% |
| 2009-12-31 | NT$2.91 Billion | +6.06% |
| 2008-12-31 | NT$2.74 Billion | +12.66% |
| 2007-12-31 | NT$2.44 Billion | +1.67% |
| 2006-12-31 | NT$2.40 Billion | -9.90% |
| 2005-12-31 | NT$2.66 Billion | +12.16% |
| 2004-12-31 | NT$2.37 Billion | +0.90% |
| 2003-12-31 | NT$2.35 Billion | -4.34% |
| 2002-12-31 | NT$2.46 Billion | -0.09% |
| 2001-12-31 | NT$2.46 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Holiday Entertainment 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 245.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.57 Billion | 38.48% |
| Common Stock | NT$1.25 Billion | 30.72% |
| Other Components | NT$1.26 Billion | 30.80% |
| Total Equity | NT$4.08 Billion | 100.00% |
Holiday Entertainment Co Ltd Competitors by Market Cap
The table below lists competitors of Holiday Entertainment Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sungchang Hold
KO:000180
|
$45.15 Million |
|
Diamond Biotechnology Co., Ltd
TWO:6815
|
$45.16 Million |
|
Tamilnadu PetroProducts Limited
NSE:TNPETRO
|
$45.16 Million |
|
Crescendo Corporation Bhd
KLSE:6718
|
$45.17 Million |
|
Cube Entertainment Inc
KQ:182360
|
$45.13 Million |
|
SYN-Tech Chem & Pharm Co Ltd
TWO:1777
|
$45.13 Million |
|
Answer Technology Co Ltd
TW:3528
|
$45.12 Million |
|
B. L. Kashyap and Sons Limited
NSE:BLKASHYAP
|
$45.12 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Holiday Entertainment Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 4,060,858,000 to 4,075,521,000, a change of 14,663,000 (0.4%).
- Net income of 654,866,000 contributed positively to equity growth.
- Dividend payments of 650,892,000 reduced retained earnings.
- Other comprehensive income decreased equity by 1,229,070,000.
- Other factors increased equity by 1,239,759,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$654.87 Million | +16.07% |
| Dividends Paid | NT$650.89 Million | -15.97% |
| Other Comprehensive Income | NT$-1.23 Billion | -30.16% |
| Other Changes | NT$1.24 Billion | +30.42% |
| Total Change | NT$- | 0.36% |
Book Value vs Market Value Analysis
This analysis compares Holiday Entertainment 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: 1.22x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 3.15x to 1.22x 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$18.59 | NT$58.60 | x |
| 2010-12-31 | NT$19.45 | NT$58.60 | x |
| 2011-12-31 | NT$27.12 | NT$58.60 | x |
| 2012-12-31 | NT$27.90 | NT$58.60 | x |
| 2013-12-31 | NT$25.21 | NT$58.60 | x |
| 2014-12-31 | NT$26.29 | NT$58.60 | x |
| 2015-12-31 | NT$29.26 | NT$58.60 | x |
| 2016-12-31 | NT$29.98 | NT$58.60 | x |
| 2017-12-31 | NT$30.67 | NT$58.60 | x |
| 2018-12-31 | NT$32.91 | NT$58.60 | x |
| 2019-12-31 | NT$33.28 | NT$58.60 | x |
| 2020-12-31 | NT$32.51 | NT$58.60 | x |
| 2021-12-31 | NT$28.13 | NT$58.60 | x |
| 2022-12-31 | NT$26.86 | NT$58.60 | x |
| 2023-12-31 | NT$47.99 | NT$58.60 | x |
| 2024-12-31 | NT$48.16 | NT$58.60 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Holiday Entertainment 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): 16.07%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 25.16%
- • Asset Turnover: 0.46x
- • Equity Multiplier: 1.39x
- Recent ROE (16.07%) is above the historical average (14.97%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | 15.32% | 9.02% | 1.22x | 1.39x | NT$130.62 Million |
| 2002 | 16.08% | 9.43% | 1.11x | 1.54x | NT$148.22 Million |
| 2003 | 6.62% | 4.77% | 0.92x | 1.50x | NT$-79.39 Million |
| 2004 | 9.33% | 5.58% | 1.17x | 1.43x | NT$-15.84 Million |
| 2005 | 14.67% | 8.26% | 1.22x | 1.46x | NT$124.20 Million |
| 2007 | 4.10% | 2.44% | 1.10x | 1.53x | NT$-143.63 Million |
| 2008 | 12.33% | 8.03% | 1.05x | 1.46x | NT$63.96 Million |
| 2009 | 13.39% | 10.55% | 0.93x | 1.36x | NT$98.61 Million |
| 2010 | 12.56% | 10.00% | 0.91x | 1.38x | NT$71.32 Million |
| 2011 | 20.93% | 19.49% | 0.83x | 1.29x | NT$371.12 Million |
| 2012 | 16.85% | 17.17% | 0.78x | 1.26x | NT$239.36 Million |
| 2013 | 12.55% | 12.08% | 0.82x | 1.26x | NT$80.37 Million |
| 2014 | 19.69% | 20.05% | 0.79x | 1.24x | NT$319.03 Million |
| 2015 | 27.29% | 32.47% | 0.69x | 1.22x | NT$633.79 Million |
| 2016 | 18.51% | 23.69% | 0.64x | 1.21x | NT$319.67 Million |
| 2017 | 18.21% | 24.03% | 0.63x | 1.20x | NT$315.31 Million |
| 2018 | 21.67% | 29.70% | 0.61x | 1.19x | NT$480.77 Million |
| 2019 | 19.35% | 26.97% | 0.49x | 1.47x | NT$389.79 Million |
| 2020 | 15.96% | 23.63% | 0.45x | 1.49x | NT$242.38 Million |
| 2021 | 1.78% | 3.73% | 0.31x | 1.54x | NT$-289.34 Million |
| 2022 | 12.72% | 19.78% | 0.43x | 1.51x | NT$100.53 Million |
| 2023 | 18.35% | 26.89% | 0.48x | 1.44x | NT$339.19 Million |
| 2024 | 16.07% | 25.16% | 0.46x | 1.39x | NT$247.31 Million |
Industry Comparison
This section compares Holiday Entertainment Co Ltd's net assets metrics with peer companies in the Leisure industry.
Industry Context
- Industry: Leisure
- Average net assets among peers: $2,534,298,600
- Average return on equity (ROE) among peers: 8.03%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Holiday Entertainment Co Ltd (9943) | NT$3.75 Billion | 15.32% | 0.41x | $45.14 Million |
| Trk Corp (1432) | $1.97 Billion | -7.22% | 0.59x | $33.01 Million |
| Rexon Industrial Corp Ltd (1515) | $3.82 Billion | 8.08% | 1.41x | $101.35 Million |
| Sun Race Sturmey-Archer Inc (1526) | $1.43 Billion | 27.02% | 1.03x | $22.48 Million |
| Chi Hua Fitness Co Ltd (1593) | $898.86 Million | 13.38% | 0.22x | $28.89 Million |
| Dyaco International Inc (1598) | $4.06 Billion | -2.33% | 1.94x | $63.81 Million |
| Johnson Health Tech Co Ltd (1736) | $1.87 Billion | 30.80% | 1.42x | $342.33 Million |
| World Fitness Services Ltd (2762) | $2.59 Billion | 11.73% | 5.80x | $21.34K |
| Topkey Corp (4536) | $2.95 Billion | 15.30% | 1.06x | $303.96 Million |
| Brogent Technologies (5263) | $4.00 Billion | 1.84% | 0.36x | $130.25 Million |
| Janfusun Fancyworld (5701) | $1.76 Billion | -18.34% | 1.24x | $8.94 Million |