Niko Semiconductor Co Ltd (3317) - Net Assets
Based on the latest financial reports, Niko Semiconductor Co Ltd (3317) has net assets worth NT$3.28 Billion TWD (≈ $103.37 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$3.92 Billion ≈ $123.48 Million USD) and total liabilities (NT$638.21 Million ≈ $20.11 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 how large is Niko Semiconductor Co Ltd's balance sheet for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$3.28 Billion |
| % of Total Assets | 83.72% |
| Annual Growth Rate | 4.45% |
| 5-Year Change | 41.82% |
| 10-Year Change | 113.97% |
| Growth Volatility | 6.12 |
Niko Semiconductor Co Ltd - Net Assets Trend (2009–2025)
This chart illustrates how Niko Semiconductor Co Ltd's net assets have evolved over time, based on quarterly financial data. Check 3317 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Niko Semiconductor Co Ltd (2009–2025)
The table below shows the annual net assets of Niko Semiconductor Co Ltd from 2009 to 2025. For live valuation and market cap data, see Niko Semiconductor Co Ltd stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$3.28 Billion ≈ $103.37 Million |
+3.23% |
| 2024-12-31 | NT$3.18 Billion ≈ $100.14 Million |
+11.03% |
| 2023-12-31 | NT$2.86 Billion ≈ $90.19 Million |
+7.02% |
| 2022-12-31 | NT$2.67 Billion ≈ $84.27 Million |
+15.62% |
| 2021-12-31 | NT$2.31 Billion ≈ $72.89 Million |
+14.45% |
| 2020-12-31 | NT$2.02 Billion ≈ $63.69 Million |
+6.55% |
| 2019-12-31 | NT$1.90 Billion ≈ $59.77 Million |
+8.37% |
| 2018-12-31 | NT$1.75 Billion ≈ $55.16 Million |
+7.68% |
| 2017-12-31 | NT$1.63 Billion ≈ $51.22 Million |
+6.02% |
| 2016-12-31 | NT$1.53 Billion ≈ $48.31 Million |
+4.54% |
| 2015-12-31 | NT$1.47 Billion ≈ $46.21 Million |
-1.98% |
| 2014-12-31 | NT$1.50 Billion ≈ $47.15 Million |
+1.02% |
| 2013-12-31 | NT$1.48 Billion ≈ $46.67 Million |
+1.50% |
| 2012-12-31 | NT$1.46 Billion ≈ $45.98 Million |
-2.43% |
| 2011-12-31 | NT$1.50 Billion ≈ $47.13 Million |
-8.16% |
| 2010-12-31 | NT$1.63 Billion ≈ $51.31 Million |
-0.31% |
| 2009-12-31 | NT$1.63 Billion ≈ $51.47 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Niko Semiconductor 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 312.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$1.34 Billion | 41.74% |
| Other Components | NT$1.86 Billion | 58.26% |
| Total Equity | NT$3.20 Billion | 100.00% |
Niko Semiconductor Co Ltd Competitors by Market Cap
The table below lists competitors of Niko Semiconductor Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Helloworld Travel Ltd
AU:HLO
|
$180.67 Million |
|
SAMYANG NC Chem
KQ:482630
|
$180.67 Million |
|
Shenzhen L&A Design Holding Limited
SHE:300949
|
$180.69 Million |
|
Yatra Online Limited
NSE:YATRA
|
$180.70 Million |
|
Niu Technologies
NASDAQ:NIU
|
$180.50 Million |
|
Verb Technology Company Inc
NASDAQ:VERB
|
$180.41 Million |
|
Precision BioSciences Inc
NASDAQ:DTIL
|
$180.36 Million |
|
Soechi Lines Tbk
JK:SOCI
|
$180.34 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Niko Semiconductor Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,079,623,000 to 3,198,901,000, a change of 119,278,000 (3.9%).
- Net income of 149,406,000 contributed positively to equity growth.
- Dividend payments of 32,400,000 reduced retained earnings.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$149.41 Million | +4.67% |
| Dividends Paid | NT$32.40 Million | -1.01% |
| Other Changes | NT$2.27 Million | +0.07% |
| Total Change | NT$- | 3.87% |
Book Value vs Market Value Analysis
This analysis compares Niko Semiconductor 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: 1.79x
- 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 2.40x to 1.79x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$26.55 | NT$63.70 | x |
| 2010-12-31 | NT$26.43 | NT$63.70 | x |
| 2011-12-31 | NT$24.39 | NT$63.70 | x |
| 2012-12-31 | NT$23.80 | NT$63.70 | x |
| 2013-12-31 | NT$24.15 | NT$63.70 | x |
| 2014-12-31 | NT$24.41 | NT$63.70 | x |
| 2015-12-31 | NT$23.95 | NT$63.70 | x |
| 2016-12-31 | NT$24.70 | NT$63.70 | x |
| 2017-12-31 | NT$26.29 | NT$63.70 | x |
| 2018-12-31 | NT$28.03 | NT$63.70 | x |
| 2019-12-31 | NT$26.20 | NT$63.70 | x |
| 2020-12-31 | NT$27.83 | NT$63.70 | x |
| 2021-12-31 | NT$31.95 | NT$63.70 | x |
| 2022-12-31 | NT$36.43 | NT$63.70 | x |
| 2023-12-31 | NT$39.57 | NT$63.70 | x |
| 2024-12-31 | NT$38.02 | NT$63.70 | x |
| 2025-12-31 | NT$35.54 | NT$63.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Niko Semiconductor Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 4.67%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.52%
- • Asset Turnover: 0.69x
- • Equity Multiplier: 1.23x
- Recent ROE (4.67%) is below the historical average (5.30%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | 7.72% | 4.23% | 1.19x | 1.53x | NT$-37.21 Million |
| 2010 | 2.86% | 1.36% | 1.22x | 1.72x | NT$-116.29 Million |
| 2011 | -7.36% | -3.27% | 1.29x | 1.75x | NT$-259.32 Million |
| 2012 | -2.41% | -1.24% | 1.12x | 1.74x | NT$-180.95 Million |
| 2013 | 1.80% | 1.06% | 1.11x | 1.52x | NT$-121.26 Million |
| 2014 | 1.01% | 0.64% | 1.03x | 1.54x | NT$-134.33 Million |
| 2015 | -1.84% | -1.33% | 0.82x | 1.68x | NT$-173.70 Million |
| 2016 | 4.41% | 2.86% | 0.99x | 1.56x | NT$-85.73 Million |
| 2017 | 5.67% | 3.82% | 1.04x | 1.42x | NT$-70.36 Million |
| 2018 | 8.76% | 6.36% | 0.99x | 1.39x | NT$-21.67 Million |
| 2019 | 10.22% | 6.91% | 1.14x | 1.30x | NT$4.24 Million |
| 2020 | 9.20% | 7.50% | 1.00x | 1.22x | NT$-16.22 Million |
| 2021 | 15.30% | 12.38% | 0.91x | 1.36x | NT$122.71 Million |
| 2022 | 16.21% | 16.59% | 0.76x | 1.28x | NT$166.00 Million |
| 2023 | 7.33% | 8.51% | 0.70x | 1.23x | NT$-76.47 Million |
| 2024 | 6.54% | 8.16% | 0.66x | 1.22x | NT$-106.49 Million |
| 2025 | 4.67% | 5.52% | 0.69x | 1.23x | NT$-170.48 Million |
Industry Comparison
This section compares Niko Semiconductor Co Ltd's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $42,431,022,400
- Average return on equity (ROE) among peers: 8.24%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Niko Semiconductor Co Ltd (3317) | NT$3.28 Billion | 7.72% | 0.19x | $180.62 Million |
| Polylite Taiwan Co Ltd (1813) | $1.10 Billion | 4.57% | 0.13x | $17.19 Million |
| United Microelectronics Corporation (2303) | $225.01 Billion | 5.40% | 0.39x | $47.92 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $8.56 Billion | 0.00% | 2.21x | $841.84 Million |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $93.62 Billion | 16.36% | 0.50x | $1.98 Trillion |
| Macronix International Co Ltd (2337) | $32.49 Billion | 9.27% | 0.87x | $5.87 Billion |
| Optotech Corp (2340) | $7.26 Billion | 5.79% | 0.65x | $377.99 Million |
| Mosel Vitelic Inc (2342) | $2.34 Billion | 7.59% | 0.58x | $159.56 Million |
| Winbond Electronics Corp (2344) | $39.30 Billion | 7.83% | 0.65x | $18.43 Billion |
| Silicon Integrated Systems Corp (2363) | $9.50 Billion | -7.32% | 0.04x | $798.27 Million |
| Realtek Semiconductor Corp (2379) | $5.13 Billion | 32.96% | 0.38x | $11.04 Billion |
About Niko Semiconductor Co Ltd
Niko Semiconductor Co., Ltd. engages in the research, design, development, and sale of analog IC products in Taiwan, China, and internationally. It offers Power MOSFET, linear regulator, and switching regulator and control ICs. The company develops, manufactures, and sells metal oxide semiconductors; provides quality control and testing services; and sells self-produced products, as well as integ… Read more