Lian Fa International Dining Business Corp.
Lian Fa International Dining Business Corp. operates various restaurants. It operates tea-beverage chain franchises under the Sharetea brand; Malaysian food restaurants under the Mamak brand; and AI-fashion handcrafted tea beverage under the UG Le Ji brand. The company was founded in 2004 and is based in New Taipei City, Taiwan.
Lian Fa International Dining Business Corp. (2756) - Net Assets
Latest net assets as of September 2025: NT$542.07 Million TWD
Based on the latest financial reports, Lian Fa International Dining Business Corp. (2756) has net assets worth NT$542.07 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$1.32 Billion) and total liabilities (NT$775.80 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$542.07 Million |
| % of Total Assets | 41.13% |
| Annual Growth Rate | 23.71% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 42.57 |
Lian Fa International Dining Business Corp. - Net Assets Trend (2021–2024)
This chart illustrates how Lian Fa International Dining Business Corp.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lian Fa International Dining Business Corp. (2021–2024)
The table below shows the annual net assets of Lian Fa International Dining Business Corp. from 2021 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$530.57 Million | -4.46% |
| 2023-12-31 | NT$555.36 Million | +4.35% |
| 2022-12-31 | NT$532.21 Million | +89.92% |
| 2021-12-31 | NT$280.23 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lian Fa International Dining Business Corp.'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 41.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$50.23 Million | 9.47% |
| Other Components | NT$480.34 Million | 90.53% |
| Total Equity | NT$530.57 Million | 100.00% |
Lian Fa International Dining Business Corp. Competitors by Market Cap
The table below lists competitors of Lian Fa International Dining Business Corp. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Green Critical Minerals Ltd
AU:GCM
|
$15.91 Million |
|
EON Resources Inc.
NYSE MKT:EONR
|
$15.91 Million |
|
Teract S.A.
PA:TRACT
|
$15.92 Million |
|
Cincon Electronics Co Ltd
TWO:3332
|
$15.92 Million |
|
Dexin Corporation
TWO:3349
|
$15.90 Million |
|
Marygold Companies Inc
NYSE MKT:MGLD
|
$15.90 Million |
|
BATT.OIL COR. B DL-0001
F:RAQB
|
$15.89 Million |
|
Trinity Biotech plc
NASDAQ:TRIB
|
$15.89 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lian Fa International Dining Business Corp.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 555,358,000 to 530,571,000, a change of -24,787,000 (-4.5%).
- Net income of 59,099,000 contributed positively to equity growth.
- Dividend payments of 90,808,000 reduced retained earnings.
- Share repurchases of 20,728,000 reduced equity.
- Other factors increased equity by 27,650,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$59.10 Million | +11.14% |
| Dividends Paid | NT$90.81 Million | -17.12% |
| Share Repurchases | NT$20.73 Million | -3.91% |
| Other Changes | NT$27.65 Million | +5.21% |
| Total Change | NT$- | -4.46% |
Book Value vs Market Value Analysis
This analysis compares Lian Fa International Dining Business Corp.'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: 3.46x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 6.01x to 3.46x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2021-12-31 | NT$12.55 | NT$75.50 | x |
| 2022-12-31 | NT$21.69 | NT$75.50 | x |
| 2023-12-31 | NT$22.63 | NT$75.50 | x |
| 2024-12-31 | NT$21.84 | NT$75.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lian Fa International Dining Business Corp. 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): 11.14%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.55%
- • Asset Turnover: 0.60x
- • Equity Multiplier: 2.15x
- Recent ROE (11.14%) is below the historical average (25.15%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2021 | 41.92% | 14.38% | 1.05x | 2.77x | NT$89.46 Million |
| 2022 | 27.37% | 18.45% | 0.82x | 1.81x | NT$92.47 Million |
| 2023 | 20.15% | 15.14% | 0.84x | 1.58x | NT$56.39 Million |
| 2024 | 11.14% | 8.55% | 0.60x | 2.15x | NT$6.04 Million |
Industry Comparison
This section compares Lian Fa International Dining Business Corp.'s net assets metrics with peer companies in the Packaged Foods industry.
Industry Context
- Industry: Packaged Foods
- Average net assets among peers: $17,559,023,800
- Average return on equity (ROE) among peers: 8.12%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lian Fa International Dining Business Corp. (2756) | NT$542.07 Million | 41.92% | 1.43x | $15.90 Million |
| Wei Chuan Foods Corp (1201) | $5.55 Billion | 12.34% | 1.69x | $125.16 Million |
| Ve Wong Corp (1203) | $6.25 Billion | 7.16% | 0.53x | $76.18 Million |
| Great Wall Enterprise Co Ltd (1210) | $7.57 Billion | 10.72% | 1.28x | $893.11 Million |
| Charoen Pokphand Enterprise Taiwan Co Ltd (1215) | $5.36 Billion | 14.61% | 0.75x | $839.68 Million |
| Uni-President Enterprises Corp (1216) | $130.79 Billion | 9.49% | 1.59x | $10.01 Billion |
| AGV Products Corp (1217) | $6.27 Billion | 0.76% | 1.01x | $116.99 Million |
| Taisun Enterprise Co Ltd (1218) | $3.67 Billion | 6.42% | 1.09x | $108.34 Million |
| Fwusow Industry Co Ltd (1219) | $3.96 Billion | 5.13% | 1.26x | $99.99 Million |
| Tai Roun Products Co Ltd (1220) | $2.53 Billion | 5.26% | 0.26x | $37.61 Million |
| Formosa Oilseed Processing Co Ltd (1225) | $3.65 Billion | 9.29% | 1.12x | $49.69 Million |