La Kaffa International Co Ltd
La Kaffa International Co., Ltd. operates franchise of chain restaurants in Taiwan and internationally. It operates cafes that provides tea and beverages, bakery and confectionery, English light meals, traditional snacks and ices, Japanese pork chops, beef noodle, deep-fried steak, and Japanese dumplings, etc. The company markets its products in approximately 60 countries under Chatime, Merry Pho… Read more
La Kaffa International Co Ltd (2732) - Net Assets
Latest net assets as of September 2025: NT$2.08 Billion TWD
Based on the latest financial reports, La Kaffa International Co Ltd (2732) has net assets worth NT$2.08 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$5.42 Billion) and total liabilities (NT$3.34 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$2.08 Billion |
| % of Total Assets | 38.35% |
| Annual Growth Rate | 11.9% |
| 5-Year Change | 14.14% |
| 10-Year Change | N/A |
| Growth Volatility | 11.14 |
La Kaffa International Co Ltd - Net Assets Trend (2015–2024)
This chart illustrates how La Kaffa International 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 La Kaffa International Co Ltd (2015–2024)
The table below shows the annual net assets of La Kaffa International Co Ltd from 2015 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$2.36 Billion | +7.07% |
| 2023-12-31 | NT$2.20 Billion | +2.40% |
| 2022-12-31 | NT$2.15 Billion | +2.91% |
| 2021-12-31 | NT$2.09 Billion | +1.16% |
| 2020-12-31 | NT$2.07 Billion | +2.38% |
| 2019-12-31 | NT$2.02 Billion | +30.93% |
| 2018-12-31 | NT$1.54 Billion | +27.45% |
| 2017-12-31 | NT$1.21 Billion | +21.91% |
| 2016-12-31 | NT$992.54 Million | +15.73% |
| 2015-12-31 | NT$857.64 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to La Kaffa International 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 decreased by 51.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$108.98 Million | 5.57% |
| Other Components | NT$1.85 Billion | 94.43% |
| Total Equity | NT$1.96 Billion | 100.00% |
La Kaffa International Co Ltd Competitors by Market Cap
The table below lists competitors of La Kaffa International Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Oregon Pacific Bancorp
PINK:ORPB
|
$41.54 Million |
|
Dongkuk Structures & Construction Company Limited
KQ:100130
|
$41.56 Million |
|
Shan-Loong Transportation Co Ltd
TW:2616
|
$41.56 Million |
|
Atlantic International Corp. Common Stock
NASDAQ:ATLN
|
$41.57 Million |
|
Insung Information Co. Ltd
KQ:033230
|
$41.51 Million |
|
BGDFF
OTCQB:BGDFF
|
$41.51 Million |
|
Nobleoak Life Ltd
AU:NOL
|
$41.50 Million |
|
Travelzoo
NASDAQ:TZOO
|
$41.50 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in La Kaffa International Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,872,742,000 to 1,957,546,000, a change of 84,804,000 (4.5%).
- Net income of 218,598,000 contributed positively to equity growth.
- Dividend payments of 273,424,000 reduced retained earnings.
- New share issuances of 4,930,000 increased equity.
- Other factors increased equity by 134,700,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$218.60 Million | +11.17% |
| Dividends Paid | NT$273.42 Million | -13.97% |
| Share Issuances | NT$4.93 Million | +0.25% |
| Other Changes | NT$134.70 Million | +6.88% |
| Total Change | NT$- | 4.53% |
Book Value vs Market Value Analysis
This analysis compares La Kaffa International 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: 1.56x
- 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 2.26x to 1.56x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | NT$29.61 | NT$66.90 | x |
| 2018-12-31 | NT$32.82 | NT$66.90 | x |
| 2019-12-31 | NT$39.88 | NT$66.90 | x |
| 2020-12-31 | NT$34.73 | NT$66.90 | x |
| 2021-12-31 | NT$38.77 | NT$66.90 | x |
| 2022-12-31 | NT$40.58 | NT$66.90 | x |
| 2023-12-31 | NT$40.99 | NT$66.90 | x |
| 2024-12-31 | NT$42.93 | NT$66.90 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently La Kaffa International 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): 11.17%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.45%
- • Asset Turnover: 0.78x
- • Equity Multiplier: 2.63x
- Recent ROE (11.17%) is below the historical average (14.41%), 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 | 17.22% | 8.42% | 1.27x | 1.61x | NT$58.31 Million |
| 2016 | 16.33% | 7.24% | 1.26x | 1.79x | NT$58.80 Million |
| 2017 | 15.30% | 6.64% | 1.18x | 1.95x | NT$57.52 Million |
| 2018 | 13.28% | 4.32% | 1.39x | 2.21x | NT$41.16 Million |
| 2019 | 23.63% | 7.68% | 1.23x | 2.50x | NT$219.69 Million |
| 2020 | 7.85% | 3.01% | 0.93x | 2.81x | NT$-34.33 Million |
| 2021 | 7.61% | 3.24% | 1.00x | 2.34x | NT$-42.56 Million |
| 2022 | 16.08% | 7.05% | 0.97x | 2.36x | NT$112.28 Million |
| 2023 | 15.61% | 7.14% | 0.82x | 2.67x | NT$105.06 Million |
| 2024 | 11.17% | 5.45% | 0.78x | 2.63x | NT$22.84 Million |
Industry Comparison
This section compares La Kaffa International Co Ltd's net assets metrics with peer companies in the Beverages - Non-Alcoholic industry.
Industry Context
- Industry: Beverages - Non-Alcoholic
- Average net assets among peers: $3,513,683,667
- Average return on equity (ROE) among peers: 10.91%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| La Kaffa International Co Ltd (2732) | NT$2.08 Billion | 17.22% | 1.61x | $41.53 Million |
| Oceanic Beverages Co Inc (1213) | $635.21 Million | 1.80% | 0.25x | $3.82 Million |
| Hey-Song Corp (1234) | $7.85 Billion | 4.31% | 0.65x | $302.07 Million |
| Sunjuice Holdings Co Ltd (1256) | $2.06 Billion | 26.63% | 0.53x | $62.86 Million |