Universal Vision Biotechnology Co Ltd (3218) - Net Assets

Latest as of December 2025: NT$4.16 Billion TWD ≈ $131.04 Million USD

Based on the latest financial reports, Universal Vision Biotechnology Co Ltd (3218) has net assets worth NT$4.16 Billion TWD (≈ $131.04 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$6.09 Billion ≈ $191.97 Million USD) and total liabilities (NT$1.93 Billion ≈ $60.93 Million USD). 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. Also explore 3218 asset base for the complete picture of this company's asset base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	NT$4.16 Billion
% of Total Assets	68.26%
Annual Growth Rate	13.94%
5-Year Change	78.62%
10-Year Change	258.6%
Growth Volatility	22.49

Universal Vision Biotechnology Co Ltd - Net Assets Trend (2003–2025)

This chart illustrates how Universal Vision Biotechnology Co Ltd's net assets have evolved over time, based on quarterly financial data. Check Universal Vision Biotechnology Co Ltd (3218) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Net Assets for Universal Vision Biotechnology Co Ltd (2003–2025)

The table below shows the annual net assets of Universal Vision Biotechnology Co Ltd from 2003 to 2025. For live valuation and market cap data, see 3218 market cap.

Year	Net Assets	Change
2025-12-31	NT$4.16 Billion ≈ $131.04 Million	+10.74%
2024-12-31	NT$3.76 Billion ≈ $118.33 Million	+12.35%
2023-12-31	NT$3.34 Billion ≈ $105.32 Million	+18.15%
2022-12-31	NT$2.83 Billion ≈ $89.14 Million	+21.51%
2021-12-31	NT$2.33 Billion ≈ $73.36 Million	+14.17%
2020-12-31	NT$2.04 Billion ≈ $64.25 Million	+20.30%
2019-12-31	NT$1.70 Billion ≈ $53.41 Million	+5.37%
2018-12-31	NT$1.61 Billion ≈ $50.69 Million	+1.66%
2017-12-31	NT$1.58 Billion ≈ $49.86 Million	+36.46%
2016-12-31	NT$1.16 Billion ≈ $36.54 Million	+0.88%
2015-12-31	NT$1.15 Billion ≈ $36.22 Million	+0.80%
2014-12-31	NT$1.14 Billion ≈ $35.94 Million	+3.83%
2013-12-31	NT$1.10 Billion ≈ $34.61 Million	+7.88%
2012-12-31	NT$1.02 Billion ≈ $32.08 Million	-10.58%
2011-12-31	NT$1.14 Billion ≈ $35.88 Million	+71.57%
2010-12-31	NT$663.76 Million ≈ $20.91 Million	-2.57%
2009-12-31	NT$681.29 Million ≈ $21.46 Million	+26.35%
2008-12-31	NT$539.22 Million ≈ $16.99 Million	-10.37%
2007-12-31	NT$601.63 Million ≈ $18.95 Million	+10.01%
2006-12-31	NT$546.91 Million ≈ $17.23 Million	+78.80%
2004-12-31	NT$305.87 Million ≈ $9.64 Million	+29.95%
2003-12-31	NT$235.39 Million ≈ $7.42 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Universal Vision Biotechnology 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 grown by 9077.4% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	NT$2.31 Billion	57.53%
Other Components	NT$1.71 Billion	42.47%
Total Equity	NT$4.02 Billion	100.00%

Universal Vision Biotechnology Co Ltd Competitors by Market Cap

The table below lists competitors of Universal Vision Biotechnology Co Ltd ranked by their market capitalization.

Company	Market Cap
Rapac Communication & Infrastructure Ltd TA:RPAC	$364.38 Million
Hellenic Exchanges - Athens Stock Exchange SA AT:EXAE	$364.46 Million
Hua Jung Components Co Ltd TWO:5328	$364.57 Million
Pitti Engineering Limited NSE:PITTIENG	$364.73 Million
Bumble Inc NASDAQ:BMBL	$363.90 Million
Kap Industrial Holdings Ltd JSE:KAP	$363.83 Million
Panoro Energy ASA F:1PZ	$363.80 Million
CMC Magnetics Corp TW:2323	$363.80 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Universal Vision Biotechnology Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 3,622,013,000 to 4,023,023,000, a change of 401,010,000 (11.1%).
Net income of 1,042,637,000 contributed positively to equity growth.
Dividend payments of 635,437,000 reduced retained earnings.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	NT$1.04 Billion	+25.92%
Dividends Paid	NT$635.44 Million	-15.8%
Other Changes	NT$-6.19 Million	-0.15%
Total Change	NT$-	11.07%

Book Value vs Market Value Analysis

This analysis compares Universal Vision Biotechnology 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: 2.87x
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 7.38x to 2.87x 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$18.48	NT$136.50	x
2018-12-31	NT$19.40	NT$136.50	x
2019-12-31	NT$18.73	NT$136.50	x
2020-12-31	NT$22.55	NT$136.50	x
2021-12-31	NT$25.80	NT$136.50	x
2022-12-31	NT$31.40	NT$136.50	x
2023-12-31	NT$37.43	NT$136.50	x
2024-12-31	NT$42.75	NT$136.50	x
2025-12-31	NT$47.48	NT$136.50	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Universal Vision Biotechnology 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): 25.92%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 24.80%
• Asset Turnover: 0.69x
• Equity Multiplier: 1.51x
Recent ROE (25.92%) is above the historical average (16.56%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2003	10.45%	13.17%	0.61x	1.31x	NT$1.06 Million
2004	23.94%	23.04%	0.83x	1.25x	NT$42.63 Million
2006	12.33%	20.06%	0.56x	1.10x	NT$12.72 Million
2007	10.14%	15.37%	0.56x	1.17x	NT$846.30K
2011	2.46%	3.37%	0.60x	1.21x	NT$-85.90 Million
2013	7.87%	10.13%	0.63x	1.24x	NT$-23.37 Million
2014	8.90%	10.28%	0.55x	1.58x	NT$-12.50 Million
2015	7.05%	7.99%	0.54x	1.64x	NT$-33.91 Million
2016	7.92%	8.56%	0.62x	1.50x	NT$-24.18 Million
2017	8.53%	11.09%	0.54x	1.42x	NT$-20.61 Million
2018	10.93%	13.51%	0.57x	1.42x	NT$13.80 Million
2019	14.96%	16.77%	0.54x	1.66x	NT$78.87 Million
2020	25.25%	23.54%	0.65x	1.66x	NT$291.82 Million
2021	27.21%	22.62%	0.70x	1.71x	NT$376.59 Million
2022	31.92%	24.34%	0.78x	1.69x	NT$584.10 Million
2023	32.89%	25.60%	0.80x	1.61x	NT$727.33 Million
2024	29.40%	25.18%	0.73x	1.59x	NT$702.52 Million
2025	25.92%	24.80%	0.69x	1.51x	NT$640.33 Million

Industry Comparison

This section compares Universal Vision Biotechnology Co Ltd's net assets metrics with peer companies in the Medical Care Facilities industry.

Industry Context

Industry: Medical Care Facilities
Average net assets among peers: $508,031,000
Average return on equity (ROE) among peers: 2.02%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Universal Vision Biotechnology Co Ltd (3218)	NT$4.16 Billion	10.45%	0.46x	$364.36 Million
Ma Kuang Healthcare Holding Ltd (4139)	$508.03 Million	2.02%	1.78x	$58.52 Million

About Universal Vision Biotechnology Co Ltd

TWO:3218 Taiwan Medical Care Facilities

Market Cap

$364.36 Million

NT$11.56 Billion TWD

Market Cap Rank

#13699 Global

#566 in Taiwan

Share Price

NT$136.50

Change (1 day)

-1.44%

52-Week Range

NT$123.50 - NT$212.00

All Time High

NT$655.60