Chu Yu Hsiang Co., Ltd

TWO:2760 Taiwan Restaurants
Market Cap
$9.74 Million
NT$322.40 Million TWD
Market Cap Rank
#45577 Global
#2024 in Taiwan
Share Price
NT$24.80
Change (1 day)
-3.50%
52-Week Range
NT$24.80 - NT$38.50
All Time High
NT$38.50
About

Chu Yu Hsiang Co., Ltd operates a chain of Ding Tea stores in China and internationally. The company was founded in 2018 and is based in Taichung City, Taiwan.

Chu Yu Hsiang Co., Ltd (2760) - Net Assets

Latest net assets as of June 2025: NT$147.58 Million TWD

Based on the latest financial reports, Chu Yu Hsiang Co., Ltd (2760) has net assets worth NT$147.58 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$1.05 Billion) and total liabilities (NT$905.79 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$147.58 Million
% of Total Assets 14.01%
Annual Growth Rate 3.35%
5-Year Change N/A
10-Year Change N/A
Growth Volatility 17.47

Chu Yu Hsiang Co., Ltd - Net Assets Trend (2020–2024)

This chart illustrates how Chu Yu Hsiang 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 Chu Yu Hsiang Co., Ltd (2020–2024)

The table below shows the annual net assets of Chu Yu Hsiang Co., Ltd from 2020 to 2024.

Year Net Assets Change
2024-12-31 NT$189.23 Million -7.21%
2023-12-31 NT$203.93 Million -9.50%
2022-12-31 NT$225.33 Million +1.29%
2021-12-31 NT$222.45 Million +34.13%
2020-12-31 NT$165.85 Million --

Equity Component Analysis

This analysis shows how different components contribute to Chu Yu Hsiang 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 43.2% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$25.43 Million 13.44%
Common Stock NT$130.00 Million 68.70%
Other Components NT$33.80 Million 17.86%
Total Equity NT$189.23 Million 100.00%

Chu Yu Hsiang Co., Ltd Competitors by Market Cap

The table below lists competitors of Chu Yu Hsiang Co., Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Chu Yu Hsiang Co., Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 203,930,000 to 189,233,000, a change of -14,697,000 (-7.2%).
  • Net income of 23,140,000 contributed positively to equity growth.
  • Other factors decreased equity by 37,837,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$23.14 Million +12.23%
Other Changes NT$-37.84 Million -19.99%
Total Change NT$- -7.21%

Book Value vs Market Value Analysis

This analysis compares Chu Yu Hsiang 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: 1.70x
  • The company is trading above its book value, indicating the market recognizes value beyond its reported assets.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2020-12-31 NT$13.76 NT$24.80 x
2021-12-31 NT$17.03 NT$24.80 x
2022-12-31 NT$17.29 NT$24.80 x
2023-12-31 NT$15.65 NT$24.80 x
2024-12-31 NT$14.56 NT$24.80 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Chu Yu Hsiang 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): 12.23%
  • The company shows good efficiency in utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 14.77%
  • • Asset Turnover: 0.22x
  • • Equity Multiplier: 3.70x
  • Recent ROE (12.23%) is below the historical average (25.00%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2020 26.99% 17.59% 0.89x 1.73x NT$28.18 Million
2021 30.03% 21.69% 0.81x 1.70x NT$44.55 Million
2022 33.16% 26.01% 0.79x 1.62x NT$52.19 Million
2023 22.57% 20.69% 0.66x 1.66x NT$25.64 Million
2024 12.23% 14.77% 0.22x 3.70x NT$4.22 Million

Industry Comparison

This section compares Chu Yu Hsiang Co., 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
Chu Yu Hsiang Co., Ltd (2760) NT$147.58 Million 26.99% 6.14x $6.76K
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