Yummy Town Cayman Holdings
Yummy Town (Cayman) Holdings Corporation engages in the catering business. It is also involved in trading of beverages; collection of franchise fees and royalties; trading of raw materials for catering; trademark rights management; investment holding; operation of food and beverage outlets; distribution and installation of construction materials and household equipment; production and distributio… Read more
Yummy Town Cayman Holdings (2726) - Net Assets
Latest net assets as of September 2025: NT$297.52 Million TWD
Based on the latest financial reports, Yummy Town Cayman Holdings (2726) has net assets worth NT$297.52 Million 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$663.71 Million) and total liabilities (NT$366.18 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$297.52 Million |
| % of Total Assets | 44.83% |
| Annual Growth Rate | -3.67% |
| 5-Year Change | -44.78% |
| 10-Year Change | N/A |
| Growth Volatility | 31.96 |
Yummy Town Cayman Holdings - Net Assets Trend (2015–2024)
This chart illustrates how Yummy Town Cayman Holdings's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Yummy Town Cayman Holdings (2015–2024)
The table below shows the annual net assets of Yummy Town Cayman Holdings from 2015 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$380.17 Million | +68.87% |
| 2023-12-31 | NT$225.13 Million | -13.81% |
| 2022-12-31 | NT$261.21 Million | -49.69% |
| 2021-12-31 | NT$519.16 Million | -24.59% |
| 2020-12-31 | NT$688.49 Million | -5.14% |
| 2019-12-31 | NT$725.78 Million | +1.87% |
| 2018-12-31 | NT$712.44 Million | -5.12% |
| 2017-12-31 | NT$750.88 Million | +33.28% |
| 2016-12-31 | NT$563.38 Million | +5.88% |
| 2015-12-31 | NT$532.09 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Yummy Town Cayman Holdings'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 decreased by 13.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$98.39 Million | 27.40% |
| Other Components | NT$260.68 Million | 72.60% |
| Total Equity | NT$359.07 Million | 100.00% |
Yummy Town Cayman Holdings Competitors by Market Cap
The table below lists competitors of Yummy Town Cayman Holdings ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Recharge Resources Ltd.
PINK:RECHF
|
$3.08 Million |
|
Miraculum SA
WAR:MIR
|
$3.08 Million |
|
Siti Networks Limited
NSE:SITINET
|
$3.08 Million |
|
Casa Minerals Inc
PINK:CASXF
|
$3.08 Million |
|
P.C.B Tec
TA:PCBT
|
$3.08 Million |
|
Aptorum Group Ltd Class A
NASDAQ:APM
|
$3.07 Million |
|
Alderan Resources Ltd
AU:AL8
|
$3.07 Million |
|
Ho Wah Genting Bhd
KLSE:9601
|
$3.07 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Yummy Town Cayman Holdings's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 169,095,000 to 359,071,000, a change of 189,976,000 (112.3%).
- Net income of 98,391,000 contributed positively to equity growth.
- New share issuances of 56,000,000 increased equity.
- Other factors increased equity by 35,585,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$98.39 Million | +27.4% |
| Share Issuances | NT$56.00 Million | +15.6% |
| Other Changes | NT$35.59 Million | +9.91% |
| Total Change | NT$- | 112.35% |
Book Value vs Market Value Analysis
This analysis compares Yummy Town Cayman Holdings'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: 0.82x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has increased from 0.49x to 0.82x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | NT$20.50 | NT$10.10 | x |
| 2018-12-31 | NT$18.79 | NT$10.10 | x |
| 2019-12-31 | NT$19.82 | NT$10.10 | x |
| 2020-12-31 | NT$26.22 | NT$10.10 | x |
| 2021-12-31 | NT$20.09 | NT$10.10 | x |
| 2022-12-31 | NT$9.90 | NT$10.10 | x |
| 2023-12-31 | NT$6.81 | NT$10.10 | x |
| 2024-12-31 | NT$12.32 | NT$10.10 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Yummy Town Cayman Holdings 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): 27.40%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 17.42%
- • Asset Turnover: 0.77x
- • Equity Multiplier: 2.03x
- Recent ROE (27.40%) is above the historical average (-6.88%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 14.13% | 4.53% | 1.19x | 2.63x | NT$21.22 Million |
| 2016 | 21.97% | 6.90% | 1.29x | 2.47x | NT$66.07 Million |
| 2017 | 21.69% | 7.82% | 1.32x | 2.10x | NT$84.00 Million |
| 2018 | 14.90% | 4.74% | 1.57x | 2.00x | NT$33.91 Million |
| 2019 | 18.18% | 5.83% | 1.23x | 2.53x | NT$58.20 Million |
| 2020 | 5.94% | 2.46% | 0.89x | 2.71x | NT$-26.58 Million |
| 2021 | -18.85% | -6.45% | 1.06x | 2.75x | NT$-144.02 Million |
| 2022 | -114.53% | -34.93% | 0.97x | 3.38x | NT$-304.30 Million |
| 2023 | -59.59% | -13.53% | 0.97x | 4.55x | NT$-117.67 Million |
| 2024 | 27.40% | 17.42% | 0.77x | 2.03x | NT$62.48 Million |
Industry Comparison
This section compares Yummy Town Cayman Holdings's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $2,351,100,444
- Average return on equity (ROE) among peers: 4.62%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yummy Town Cayman Holdings (2726) | NT$297.52 Million | 14.13% | 1.23x | $3.08 Million |
| An-Shin Food Services Co Ltd (1259) | $4.57 Billion | 3.55% | 0.00x | $16.81 Million |
| Hi-Lai Foods Co Ltd (1268) | $1.85 Billion | 7.03% | 2.40x | $46.94 Million |
| Kanpai Co., Ltd (1269) | $952.79 Million | 1.80% | 1.67x | $15.70 Million |
| Gourmet Master Co Ltd (2723) | $6.27 Billion | 9.15% | 0.41x | $191.36 Million |
| Wowprime Corp (2727) | $3.61 Billion | 10.83% | 3.01x | $482.98 Million |
| TTFB Co Ltd (2729) | $2.59 Billion | 13.60% | 1.18x | $75.52 Million |
| Mr. Onion (2740) | $196.16 Million | -31.10% | 0.26x | $4.80 Million |
| Renjie Oldsichuan Catering Management Consultant Co., Ltd. (2741) | $663.43 Million | 8.98% | 0.59x | $6.99 Million |
| KINGZA International CO.,Ltd. (2751) | $455.88 Million | 17.78% | 1.00x | $11.34 Million |