Sagittarius Life Science
Sagittarius Life Science Corp engages in the research, development, and sale of Chinese and western medicines, and health food products in Taiwan and Asia. It also offers organic food, daily necessities, and pet food; and engages in the research and development of biotechnology. Sagittarius Life Science Corp was founded in 1998 and is based in Taipei, Taiwan.
Sagittarius Life Science (3205) - Net Assets
Latest net assets as of September 2025: NT$1.06 Billion TWD
Based on the latest financial reports, Sagittarius Life Science (3205) has net assets worth NT$1.06 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$1.11 Billion) and total liabilities (NT$57.75 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$1.06 Billion |
| % of Total Assets | 94.81% |
| Annual Growth Rate | -5.74% |
| 5-Year Change | -28.66% |
| 10-Year Change | N/A |
| Growth Volatility | 27.58 |
Sagittarius Life Science - Net Assets Trend (2015–2024)
This chart illustrates how Sagittarius Life Science's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Sagittarius Life Science (2015–2024)
The table below shows the annual net assets of Sagittarius Life Science from 2015 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$419.76 Million | -20.33% |
| 2023-12-31 | NT$526.90 Million | +15.70% |
| 2022-12-31 | NT$455.42 Million | -14.35% |
| 2021-12-31 | NT$531.71 Million | -9.63% |
| 2020-12-31 | NT$588.38 Million | -12.77% |
| 2019-12-31 | NT$674.50 Million | -15.41% |
| 2018-12-31 | NT$797.37 Million | -17.41% |
| 2017-12-31 | NT$965.47 Million | -20.33% |
| 2016-12-31 | NT$1.21 Billion | +69.57% |
| 2015-12-31 | NT$714.71 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Sagittarius Life Science'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 115.4% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | NT$456.88 Million | 111.88% |
| Total Equity | NT$408.35 Million | 100.00% |
Sagittarius Life Science Competitors by Market Cap
The table below lists competitors of Sagittarius Life Science ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Jiin Ming Industry Co Ltd
TWO:3230
|
$56.64 Million |
|
Digital China Holdings Limited
TW:910861
|
$56.64 Million |
|
CIG WIRELESS
F:6CW
|
$56.65 Million |
|
S.Y.PANEL Co Ltd
KQ:109610
|
$56.65 Million |
|
OUTSURANCE GROUP LTD
JSE:OUT
|
$56.62 Million |
|
Tu Liem Urban Development JSC
VN:NTL
|
$56.62 Million |
|
Prolific Technology
TWO:6233
|
$56.60 Million |
|
Sumiseki HoldingsInc.
PINK:SMSKF
|
$56.59 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Sagittarius Life Science's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 514,653,000 to 408,349,000, a change of -106,304,000 (-20.7%).
- Net loss of 48,531,000 reduced equity.
- Other factors decreased equity by 57,773,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-48.53 Million | -11.88% |
| Other Changes | NT$-57.77 Million | -14.15% |
| Total Change | NT$- | -20.66% |
Book Value vs Market Value Analysis
This analysis compares Sagittarius Life Science'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: 4.06x
- 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 increased from 1.73x to 4.06x 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$29.46 | NT$50.90 | x |
| 2018-12-31 | NT$24.33 | NT$50.90 | x |
| 2019-12-31 | NT$20.57 | NT$50.90 | x |
| 2020-12-31 | NT$17.97 | NT$50.90 | x |
| 2021-12-31 | NT$15.88 | NT$50.90 | x |
| 2022-12-31 | NT$13.57 | NT$50.90 | x |
| 2023-12-31 | NT$15.81 | NT$50.90 | x |
| 2024-12-31 | NT$12.55 | NT$50.90 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Sagittarius Life Science 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): -11.88%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -10.38%
- • Asset Turnover: 0.90x
- • Equity Multiplier: 1.27x
- Recent ROE (-11.88%) is below the historical average (-4.56%), 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 | 42.07% | 24.25% | 1.10x | 1.58x | NT$229.23 Million |
| 2016 | 22.13% | 19.37% | 0.98x | 1.17x | NT$147.00 Million |
| 2017 | -11.83% | -24.68% | 0.44x | 1.10x | NT$-210.75 Million |
| 2018 | -11.51% | -22.32% | 0.46x | 1.12x | NT$-171.55 Million |
| 2019 | -17.73% | -27.24% | 0.54x | 1.20x | NT$-186.91 Million |
| 2020 | -12.64% | -13.28% | 0.75x | 1.26x | NT$-132.74 Million |
| 2021 | -16.72% | -14.71% | 0.87x | 1.31x | NT$-138.10 Million |
| 2022 | -16.80% | -14.02% | 0.91x | 1.31x | NT$-118.38 Million |
| 2023 | -10.69% | -12.50% | 0.66x | 1.29x | NT$-106.50 Million |
| 2024 | -11.88% | -10.38% | 0.90x | 1.27x | NT$-89.37 Million |
Industry Comparison
This section compares Sagittarius Life Science's net assets metrics with peer companies in the Biotechnology industry.
Industry Context
- Industry: Biotechnology
- Average net assets among peers: $1,115,460,889
- Average return on equity (ROE) among peers: 10.78%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Sagittarius Life Science (3205) | NT$1.06 Billion | 42.07% | 0.05x | $56.62 Million |
| Synbio Tech Inc. (1295) | $863.17 Million | 18.53% | 0.78x | $21.14K |
| Apex Biotechnology Corp (1733) | $1.92 Billion | 19.33% | 0.42x | $65.42 Million |
| Sinphar Pharmaceutical Co Ltd (1734) | $1.77 Billion | 2.60% | 1.02x | $129.70 Million |
| Panion & BF Biotech Inc (1760) | $835.25 Million | 10.84% | 0.49x | $122.27 Million |
| Chunghwa Chemical Synthesis & Biotech Co Ltd (1762) | $1.62 Billion | 0.90% | 0.98x | $40.94 Million |
| SYN-Tech Chem & Pharm Co Ltd (1777) | $1.10 Billion | 14.01% | 0.66x | $45.00 Million |
| Level Biotechnology (3118) | $542.40 Million | 10.78% | 0.50x | $22.42 Million |
| GenMont Biotech Inc (3164) | $737.87 Million | 20.00% | 0.85x | $30.93 Million |
| Medigen Biotechnology (3176) | $650.39 Million | 0.00% | 0.08x | $90.59 Million |