Louisa Professional Coffee Ltd
Louisa Professional Coffee Ltd. engages in the manufacturing and selling of coffee beans, and other food and beverage products in Taiwan and internationally. The company offers drip coffee, specialty coffee, expresso drinks, single ranch, tea, and other drinks; and light meals, bagels, cakes, and cookies. It also provides tumbler, coffee drip pot, stainless steel flatware, foldable cutlery, strai… Read more
Louisa Professional Coffee Ltd (2758) - Net Assets
Latest net assets as of June 2025: NT$575.97 Million TWD
Based on the latest financial reports, Louisa Professional Coffee Ltd (2758) has net assets worth NT$575.97 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$3.44 Billion) and total liabilities (NT$2.87 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$575.97 Million |
| % of Total Assets | 16.74% |
| Annual Growth Rate | 9.6% |
| 5-Year Change | 53.25% |
| 10-Year Change | N/A |
| Growth Volatility | 22.74 |
Louisa Professional Coffee Ltd - Net Assets Trend (2019–2024)
This chart illustrates how Louisa Professional Coffee 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 Louisa Professional Coffee Ltd (2019–2024)
The table below shows the annual net assets of Louisa Professional Coffee Ltd from 2019 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$588.06 Million | -0.19% |
| 2023-12-31 | NT$589.16 Million | +1.58% |
| 2022-12-31 | NT$580.00 Million | -3.61% |
| 2021-12-31 | NT$601.75 Million | +56.82% |
| 2020-12-31 | NT$383.72 Million | +3.23% |
| 2019-12-31 | NT$371.70 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Louisa Professional Coffee 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 56.2% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$88.04 Million | 15.07% |
| Other Components | NT$496.36 Million | 84.93% |
| Total Equity | NT$584.40 Million | 100.00% |
Louisa Professional Coffee Ltd Competitors by Market Cap
The table below lists competitors of Louisa Professional Coffee Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Optivision Technology
TWO:3666
|
$23.39 Million |
|
Cyan AG
XETRA:CYR
|
$23.39 Million |
|
World Known MFG (Cayman) Limited
TW:4581
|
$23.40 Million |
|
Genetec Technology Bhd
KLSE:0104
|
$23.40 Million |
|
Vikas Lifecare Limited
NSE:VIKASLIFE
|
$23.36 Million |
|
Shougang Concord Grand (Group) Limited
F:CGG
|
$23.36 Million |
|
Erdene Resource Development Corporation
PINK:ERDCF
|
$23.36 Million |
|
Biotoxtech Co. Ltd
KQ:086040
|
$23.35 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Louisa Professional Coffee Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 583,907,000 to 584,398,000, a change of 491,000 (0.1%).
- Net income of 95,046,000 contributed positively to equity growth.
- Dividend payments of 30,729,000 reduced retained earnings.
- Other comprehensive income increased equity by 2,035,999.
- Other factors decreased equity by 65,861,999.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$95.05 Million | +16.26% |
| Dividends Paid | NT$30.73 Million | -5.26% |
| Other Comprehensive Income | NT$2.04 Million | +0.35% |
| Other Changes | NT$-65.86 Million | -11.27% |
| Total Change | NT$- | 0.08% |
Book Value vs Market Value Analysis
This analysis compares Louisa Professional Coffee 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: 3.08x
- 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 4.12x to 3.08x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | NT$21.32 | NT$87.90 | x |
| 2020-12-31 | NT$22.29 | NT$87.90 | x |
| 2021-12-31 | NT$29.57 | NT$87.90 | x |
| 2022-12-31 | NT$28.20 | NT$87.90 | x |
| 2023-12-31 | NT$28.50 | NT$87.90 | x |
| 2024-12-31 | NT$28.53 | NT$87.90 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Louisa Professional Coffee 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): 16.26%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.97%
- • Asset Turnover: 0.74x
- • Equity Multiplier: 5.50x
- Recent ROE (16.26%) is below the historical average (28.02%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 56.06% | 9.55% | 1.03x | 5.69x | NT$118.99 Million |
| 2020 | 41.09% | 7.97% | 1.36x | 3.78x | NT$119.27 Million |
| 2021 | 14.86% | 4.73% | 0.93x | 3.39x | NT$29.07 Million |
| 2022 | 17.84% | 4.77% | 0.90x | 4.15x | NT$45.32 Million |
| 2023 | 22.04% | 5.44% | 0.78x | 5.17x | NT$70.28 Million |
| 2024 | 16.26% | 3.97% | 0.74x | 5.50x | NT$36.61 Million |
Industry Comparison
This section compares Louisa Professional Coffee Ltd's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $2,184,839,800
- Average return on equity (ROE) among peers: 4.73%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Louisa Professional Coffee Ltd (2758) | NT$575.97 Million | 56.06% | 4.97x | $23.36 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 |
| Yummy Town Cayman Holdings (2726) | $688.49 Million | 5.65% | 1.58x | $3.08 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 |