Lytone Enterprise, Inc.
Lytone Enterprise, Inc. engages in the research, design, and development of functional food products, and animal husbandry and agricultural biotechnology products in Taiwan. It offers post-harvest techniques; functional fertilizers; and livestock feed additives comprising immune stimulators, growth promoters, and health improvement products. The company also provides food ingredients, such as pla… Read more
Lytone Enterprise, Inc. (1293) - Net Assets
Latest net assets as of June 2025: NT$233.08 Million TWD
Based on the latest financial reports, Lytone Enterprise, Inc. (1293) has net assets worth NT$233.08 Million TWD as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$451.31 Million) and total liabilities (NT$218.22 Million). 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$233.08 Million |
| % of Total Assets | 51.65% |
| Annual Growth Rate | 18.53% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 14.21 |
Lytone Enterprise, Inc. - Net Assets Trend (2020–2024)
This chart illustrates how Lytone Enterprise, Inc.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lytone Enterprise, Inc. (2020–2024)
The table below shows the annual net assets of Lytone Enterprise, Inc. from 2020 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$247.84 Million | +10.10% |
| 2023-12-31 | NT$225.09 Million | +7.54% |
| 2022-12-31 | NT$209.32 Million | +16.35% |
| 2021-12-31 | NT$179.91 Million | +43.31% |
| 2020-12-31 | NT$125.54 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lytone Enterprise, 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 3.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$55.21 Million | 22.28% |
| Common Stock | NT$170.94 Million | 68.97% |
| Other Comprehensive Income | NT$21.64 Million | 8.73% |
| Other Components | NT$50.00K | 0.02% |
| Total Equity | NT$247.84 Million | 100.00% |
Lytone Enterprise, Inc. Competitors by Market Cap
The table below lists competitors of Lytone Enterprise, Inc. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Anuh Pharma Limited
NSE:ANUHPHR
|
$8.11K |
|
INTRALOT (9IL.SG)
STU:9IL
|
$8.12K |
|
tokentus investment AG
MU:14D
|
$8.13K |
|
Commercial Development Company PLC
CM:COMDN0000
|
$8.13K |
|
Crown Baus Capital Corp
PINK:CBCA
|
$8.11K |
|
Ascendio Co. Ltd.
KQ:012170
|
$8.10K |
|
Adventure Box Technology AB
ST:ADVBOX
|
$8.10K |
|
NEW GUINEA ENERGY
MU:TTU
|
$8.10K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lytone Enterprise, Inc.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 225,094,000 to 247,838,000, a change of 22,744,000 (10.1%).
- Net income of 36,930,000 contributed positively to equity growth.
- Dividend payments of 17,094,000 reduced retained earnings.
- Other comprehensive income increased equity by 7,267,000.
- Other factors decreased equity by 4,359,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$36.93 Million | +14.9% |
| Dividends Paid | NT$17.09 Million | -6.9% |
| Other Comprehensive Income | NT$7.27 Million | +2.93% |
| Other Changes | NT$-4.36 Million | -1.76% |
| Total Change | NT$- | 10.10% |
Book Value vs Market Value Analysis
This analysis compares Lytone Enterprise, 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: 1.97x
- 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 2.09x to 1.97x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-12-31 | NT$13.61 | NT$28.50 | x |
| 2021-12-31 | NT$11.21 | NT$28.50 | x |
| 2022-12-31 | NT$12.20 | NT$28.50 | x |
| 2023-12-31 | NT$13.13 | NT$28.50 | x |
| 2024-12-31 | NT$14.44 | NT$28.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lytone Enterprise, 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): 14.90%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.44%
- • Asset Turnover: 1.44x
- • Equity Multiplier: 1.90x
- Recent ROE (14.90%) is below the historical average (19.56%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 34.49% | 10.16% | 1.63x | 2.08x | NT$30.74 Million |
| 2021 | 20.35% | 7.84% | 1.54x | 1.69x | NT$18.61 Million |
| 2022 | 15.35% | 6.04% | 1.47x | 1.73x | NT$11.20 Million |
| 2023 | 12.73% | 4.79% | 1.35x | 1.97x | NT$6.15 Million |
| 2024 | 14.90% | 5.44% | 1.44x | 1.90x | NT$12.15 Million |
Industry Comparison
This section compares Lytone Enterprise, Inc.'s net assets metrics with peer companies in the Farm Products industry.
Industry Context
- Industry: Farm Products
- Average net assets among peers: $4,214,698,800
- Average return on equity (ROE) among peers: 4.86%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lytone Enterprise, Inc. (1293) | NT$233.08 Million | 34.49% | 0.94x | $8.11K |
| Shin Tai Industry Co Ltd (1235) | $866.19 Million | -5.27% | 0.95x | $3.08 Million |
| Morn Sun Feed Mill Corp (1240) | $1.03 Billion | 13.30% | 0.66x | $50.32 Million |
| Flavor Full Foods Inc. (1260) | $2.32 Billion | 1.42% | 0.93x | $22.81 Million |
| Taiwan Tea Corp (2913) | $15.79 Billion | -0.11% | 0.59x | $180.09 Million |
| Dawushan Farm Tech Co Ltd (6952) | $1.07 Billion | 14.95% | 0.85x | $20.50 Million |