Integrated Service Technology (3289) - Net Assets
Based on the latest financial reports, Integrated Service Technology (3289) has net assets worth NT$4.75 Billion TWD (≈ $149.56 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$8.64 Billion ≈ $272.18 Million USD) and total liabilities (NT$3.89 Billion ≈ $122.62 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. Check strategic asset allocation of Integrated Service Technology to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$4.75 Billion |
| % of Total Assets | 54.95% |
| Annual Growth Rate | 4.51% |
| 5-Year Change | 41.0% |
| 10-Year Change | N/A |
| Growth Volatility | 19.03 |
Integrated Service Technology - Net Assets Trend (2017–2025)
This chart illustrates how Integrated Service Technology's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 3289 company net worth.
Annual Net Assets for Integrated Service Technology (2017–2025)
The table below shows the annual net assets of Integrated Service Technology from 2017 to 2025. Also explore Integrated Service Technology (3289) equity growth momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$4.69 Billion ≈ $147.69 Million |
+34.85% |
| 2024-12-31 | NT$3.48 Billion ≈ $109.52 Million |
+4.33% |
| 2023-12-31 | NT$3.33 Billion ≈ $104.98 Million |
-2.06% |
| 2022-12-31 | NT$3.40 Billion ≈ $107.19 Million |
+2.33% |
| 2021-12-31 | NT$3.32 Billion ≈ $104.75 Million |
-15.44% |
| 2020-12-31 | NT$3.93 Billion ≈ $123.87 Million |
-4.84% |
| 2019-12-31 | NT$4.13 Billion ≈ $130.17 Million |
+39.81% |
| 2018-12-31 | NT$2.96 Billion ≈ $93.10 Million |
-10.27% |
| 2017-12-31 | NT$3.29 Billion ≈ $103.75 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Integrated Service Technology'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 65.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$266.94 Million | 5.72% |
| Other Components | NT$4.40 Billion | 94.28% |
| Total Equity | NT$4.67 Billion | 100.00% |
Integrated Service Technology Competitors by Market Cap
The table below lists competitors of Integrated Service Technology ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Xinxiang Tianli Energy Co. Ltd. A
SHE:301152
|
$364.88 Million |
|
SSE PLC
LSE:SSE
|
$365.02 Million |
|
BNY Mellon Strategic Municipals Inc
NYSE:LEO
|
$365.02 Million |
|
Guangzhou Baiyunshan Pharmaceutical Holdings Company Limited
F:GU5
|
$365.06 Million |
|
D-Link Corp
TW:2332
|
$364.77 Million |
|
Tesco PLC
LSE:TSCO
|
$364.76 Million |
|
Enanta Pharmaceuticals Inc
NASDAQ:ENTA
|
$364.65 Million |
|
Oxiquim S.A
SN:OXIQUIM
|
$364.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Integrated Service Technology's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,430,055,000 to 4,668,145,000, a change of 1,238,090,000 (36.1%).
- Net income of 367,079,000 contributed positively to equity growth.
- Dividend payments of 334,778,000 reduced retained earnings.
- Share repurchases of 37,874,000 reduced equity.
- New share issuances of 1,240,307,000 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$367.08 Million | +7.86% |
| Dividends Paid | NT$334.78 Million | -7.17% |
| Share Repurchases | NT$37.87 Million | -0.81% |
| Share Issuances | NT$1.24 Billion | +26.57% |
| Other Changes | NT$3.36 Million | +0.07% |
| Total Change | NT$- | 36.10% |
Book Value vs Market Value Analysis
This analysis compares Integrated Service Technology'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: 2.47x
- 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 2.85x to 2.47x 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$46.84 | NT$133.50 | x |
| 2018-12-31 | NT$43.24 | NT$133.50 | x |
| 2019-12-31 | NT$43.44 | NT$133.50 | x |
| 2020-12-31 | NT$41.76 | NT$133.50 | x |
| 2021-12-31 | NT$40.14 | NT$133.50 | x |
| 2022-12-31 | NT$44.11 | NT$133.50 | x |
| 2023-12-31 | NT$44.29 | NT$133.50 | x |
| 2024-12-31 | NT$45.25 | NT$133.50 | x |
| 2025-12-31 | NT$54.12 | NT$133.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Integrated Service Technology utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 7.86%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.58%
- • Asset Turnover: 0.54x
- • Equity Multiplier: 1.93x
- Recent ROE (7.86%) is above the historical average (6.63%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 6.01% | 6.75% | 0.31x | 2.84x | NT$-126.37 Million |
| 2018 | -6.48% | -6.28% | 0.33x | 3.11x | NT$-482.86 Million |
| 2019 | 1.89% | 3.05% | 0.28x | 2.18x | NT$-329.58 Million |
| 2020 | 6.71% | 8.61% | 0.41x | 1.89x | NT$-128.69 Million |
| 2021 | 5.61% | 5.59% | 0.45x | 2.26x | NT$-140.50 Million |
| 2022 | 12.28% | 10.83% | 0.50x | 2.25x | NT$75.32 Million |
| 2023 | 11.77% | 10.11% | 0.50x | 2.34x | NT$57.90 Million |
| 2024 | 14.04% | 11.09% | 0.53x | 2.38x | NT$138.73 Million |
| 2025 | 7.86% | 7.58% | 0.54x | 1.93x | NT$-99.74 Million |
Industry Comparison
This section compares Integrated Service Technology's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $95,486,175,400
- Average return on equity (ROE) among peers: 10.47%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Integrated Service Technology (3289) | NT$4.75 Billion | 6.01% | 0.82x | $364.86 Million |
| Polylite Taiwan Co Ltd (1813) | $837.88 Million | -1.57% | 0.51x | $16.68 Million |
| United Microelectronics Corporation (2303) | $207.21 Billion | 2.96% | 0.79x | $58.41 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $11.15 Billion | 12.64% | 0.86x | $890.62 Million |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $578.70 Billion | 27.93% | 0.24x | $1.98 Trillion |
| Macronix International Co Ltd (2337) | $36.19 Billion | 14.72% | 0.82x | $7.26 Billion |
| Optotech Corp (2340) | $6.01 Billion | 5.81% | 0.81x | $454.55 Million |
| Mosel Vitelic Inc (2342) | $2.69 Billion | 20.47% | 0.56x | $196.53 Million |
| Winbond Electronics Corp (2344) | $45.22 Billion | 6.41% | 0.50x | $24.10 Billion |
| Silicon Integrated Systems Corp (2363) | $14.63 Billion | -12.87% | 0.13x | $858.30 Million |
| Realtek Semiconductor Corp (2379) | $52.21 Billion | 28.26% | 1.49x | $11.55 Billion |
About Integrated Service Technology
Integrated Service Technology Inc. research, develops, and manufactures integrated circuits, analysis and burn-in, and testing in Taiwan and internationally. It provides MOSFET wafer backend processes, which offer MOSFET front-side metallization, such as chemical/electro-less plating and front-side metal sputtering deposition; MOSFET backside grinding processes; MOSFET backside metallization proc… Read more