Yummy Town Cayman Holdings (2726) - Net Assets
Based on the latest financial reports, Yummy Town Cayman Holdings (2726) has net assets worth NT$387.67 Million TWD (≈ $12.21 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$657.11 Million ≈ $20.70 Million USD) and total liabilities (NT$269.44 Million ≈ $8.49 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 Yummy Town Cayman Holdings (2726) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$387.67 Million |
| % of Total Assets | 59.0% |
| Annual Growth Rate | -3.12% |
| 5-Year Change | -25.33% |
| 10-Year Change | -31.19% |
| Growth Volatility | 30.32 |
Yummy Town Cayman Holdings - Net Assets Trend (2015–2025)
This chart illustrates how Yummy Town Cayman Holdings's net assets have evolved over time, based on quarterly financial data. See Yummy Town Cayman Holdings defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Yummy Town Cayman Holdings (2015–2025)
The table below shows the annual net assets of Yummy Town Cayman Holdings from 2015 to 2025. For live valuation and market cap data, see Yummy Town Cayman Holdings (2726) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$387.67 Million ≈ $12.21 Million |
+1.97% |
| 2024-12-31 | NT$380.17 Million ≈ $11.98 Million |
+68.87% |
| 2023-12-31 | NT$225.13 Million ≈ $7.09 Million |
-13.81% |
| 2022-12-31 | NT$261.21 Million ≈ $8.23 Million |
-49.69% |
| 2021-12-31 | NT$519.16 Million ≈ $16.36 Million |
-24.59% |
| 2020-12-31 | NT$688.49 Million ≈ $21.69 Million |
-5.14% |
| 2019-12-31 | NT$725.78 Million ≈ $22.87 Million |
+1.87% |
| 2018-12-31 | NT$712.44 Million ≈ $22.45 Million |
-5.12% |
| 2017-12-31 | NT$750.88 Million ≈ $23.66 Million |
+33.28% |
| 2016-12-31 | NT$563.38 Million ≈ $17.75 Million |
+5.88% |
| 2015-12-31 | NT$532.09 Million ≈ $16.76 Million |
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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 146.5% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | NT$431.13 Million | 114.04% |
| Total Equity | NT$378.05 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 |
|---|---|
|
Wise Group AB
ST:WISE
|
$11.65 Million |
|
Walker River Resources Corp.
V:WRR
|
$11.66 Million |
|
Reborn Coffee Inc
NASDAQ:REBN
|
$11.66 Million |
|
LX Hausys Ltd Preferred
KO:108675
|
$11.66 Million |
|
Stockwik Forvaltning AB
ST:STWK
|
$11.64 Million |
|
Qyou Media Inc
V:QYOU
|
$11.64 Million |
|
Camplify Holdings Ltd
AU:CHL
|
$11.64 Million |
|
Netlinkz Ltd
AU:NET
|
$11.64 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Yummy Town Cayman Holdings's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 359,071,000 to 378,050,000, a change of 18,979,000 (5.3%).
- Net loss of 99,521,000 reduced equity.
- Share repurchases of 132,000,000 reduced equity.
- New share issuances of 660,000 increased equity.
- Other factors increased equity by 249,840,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-99.52 Million | -26.32% |
| Share Repurchases | NT$132.00 Million | -34.92% |
| Share Issuances | NT$660.00K | +0.17% |
| Other Changes | NT$249.84 Million | +66.09% |
| Total Change | NT$- | 5.29% |
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: 0.98x
- 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 0.48x to 0.98x 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$9.81 | x |
| 2018-12-31 | NT$18.79 | NT$9.81 | x |
| 2019-12-31 | NT$19.82 | NT$9.81 | x |
| 2020-12-31 | NT$26.22 | NT$9.81 | x |
| 2021-12-31 | NT$20.09 | NT$9.81 | x |
| 2022-12-31 | NT$9.90 | NT$9.81 | x |
| 2023-12-31 | NT$6.81 | NT$9.81 | x |
| 2024-12-31 | NT$12.32 | NT$9.81 | x |
| 2025-12-31 | NT$10.03 | NT$9.81 | 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): -26.32%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -17.52%
- • Asset Turnover: 0.86x
- • Equity Multiplier: 1.74x
- Recent ROE (-26.32%) is below the historical average (-8.64%), suggesting potential challenges in 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$62.48 Million |
| 2025 | -26.32% | -17.52% | 0.86x | 1.74x | NT$-137.33 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: $2,169,061,444
- Average return on equity (ROE) among peers: 3.91%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yummy Town Cayman Holdings (2726) | NT$387.67 Million | 14.13% | 0.70x | $11.65 Million |
| An-Shin Food Services Co Ltd (1259) | $4.57 Billion | 3.55% | 0.00x | $58.98 Million |
| Hi-Lai Foods Co Ltd (1268) | $2.00 Billion | 3.77% | 1.34x | $224.82 Million |
| Gourmet Master Co Ltd (2723) | $4.97 Billion | 16.66% | 0.27x | $379.96 Million |
| Wowprime Corp (2727) | $3.37 Billion | -3.10% | 3.00x | $636.97 Million |
| TTFB Co Ltd (2729) | $1.79 Billion | 14.13% | 0.22x | $215.58 Million |
| Mr. Onion (2740) | $120.30 Million | -60.28% | 0.86x | $11.76 Million |
| Tofu Restaurant Co Ltd (2752) | $887.51 Million | 17.25% | 0.83x | $151.38 Million |
| Bafang Yunji Intl Co Ltd (2753) | $1.08 Billion | 31.14% | 0.41x | $392.64 Million |
| Kura Sushi Asia Co Ltd (2754) | $736.00 Million | 12.05% | 1.41x | $99.37 Million |
About 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