Auras Technology Co Ltd (3324) - Net Assets
Based on the latest financial reports, Auras Technology Co Ltd (3324) has net assets worth NT$8.72 Billion TWD (≈ $274.64 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$18.45 Billion ≈ $581.18 Million USD) and total liabilities (NT$9.73 Billion ≈ $306.54 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 3324 financial resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$8.72 Billion |
| % of Total Assets | 47.26% |
| Annual Growth Rate | 19.21% |
| 5-Year Change | 100.79% |
| 10-Year Change | N/A |
| Growth Volatility | 17.32 |
Auras Technology Co Ltd - Net Assets Trend (2016–2024)
This chart illustrates how Auras Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Auras Technology Co Ltd balance sheet assets for the complete picture of this company's asset base.
Annual Net Assets for Auras Technology Co Ltd (2016–2024)
The table below shows the annual net assets of Auras Technology Co Ltd from 2016 to 2024. For live valuation and market cap data, see 3324 company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$9.29 Billion ≈ $292.63 Million |
+35.27% |
| 2023-12-31 | NT$6.87 Billion ≈ $216.33 Million |
+18.19% |
| 2022-12-31 | NT$5.81 Billion ≈ $183.03 Million |
+18.35% |
| 2021-12-31 | NT$4.91 Billion ≈ $154.65 Million |
+6.11% |
| 2020-12-31 | NT$4.63 Billion ≈ $145.74 Million |
+31.28% |
| 2019-12-31 | NT$3.52 Billion ≈ $111.01 Million |
+52.63% |
| 2018-12-31 | NT$2.31 Billion ≈ $72.73 Million |
+5.18% |
| 2017-12-31 | NT$2.19 Billion ≈ $69.15 Million |
-3.62% |
| 2016-12-31 | NT$2.28 Billion ≈ $71.75 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Auras Technology 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 506.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$5.12 Billion | 57.14% |
| Other Components | NT$3.84 Billion | 42.86% |
| Total Equity | NT$8.96 Billion | 100.00% |
Auras Technology Co Ltd Competitors by Market Cap
The table below lists competitors of Auras Technology Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Cohen & Steers Inc
NYSE:CNS
|
$3.29 Billion |
|
Inmobiliaria Colonial SA
MC:COL
|
$3.29 Billion |
|
Guangzhou Baiyun International Airport Co Ltd
SHG:600004
|
$3.29 Billion |
|
Royal Unibrew A/S
CO:RBREW
|
$3.29 Billion |
|
WNS Holdings Ltd
NYSE:WNS
|
$3.29 Billion |
|
Minera Frisco S.A.B. de C.V
MX:MFRISCOA-1
|
$3.29 Billion |
|
Servyou Software Group Co Ltd
SHG:603171
|
$3.29 Billion |
|
Beijing Capital Co Ltd
SHG:600008
|
$3.29 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Auras Technology Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 6,635,490,000 to 8,961,062,000, a change of 2,325,572,000 (35.0%).
- Net income of 1,892,711,000 contributed positively to equity growth.
- Dividend payments of 571,229,000 reduced retained earnings.
- New share issuances of 166,848,000 increased equity.
- Other comprehensive income decreased equity by 859,322,000.
- Other factors increased equity by 1,696,564,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$1.89 Billion | +21.12% |
| Dividends Paid | NT$571.23 Million | -6.37% |
| Share Issuances | NT$166.85 Million | +1.86% |
| Other Comprehensive Income | NT$-859.32 Million | -9.59% |
| Other Changes | NT$1.70 Billion | +18.93% |
| Total Change | NT$- | 35.05% |
Book Value vs Market Value Analysis
This analysis compares Auras Technology 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: 11.45x
- 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 decreased from 38.90x to 11.45x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | NT$29.31 | NT$1140.00 | x |
| 2017-12-31 | NT$26.78 | NT$1140.00 | x |
| 2018-12-31 | NT$28.08 | NT$1140.00 | x |
| 2019-12-31 | NT$41.26 | NT$1140.00 | x |
| 2020-12-31 | NT$51.97 | NT$1140.00 | x |
| 2021-12-31 | NT$52.15 | NT$1140.00 | x |
| 2022-12-31 | NT$61.23 | NT$1140.00 | x |
| 2023-12-31 | NT$72.90 | NT$1140.00 | x |
| 2024-12-31 | NT$99.54 | NT$1140.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Auras Technology 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): 21.12%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 12.00%
- • Asset Turnover: 0.93x
- • Equity Multiplier: 1.89x
- Recent ROE (21.12%) is above the historical average (20.99%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 27.51% | 9.47% | 1.40x | 2.08x | NT$394.78 Million |
| 2017 | 13.30% | 4.18% | 1.35x | 2.36x | NT$71.98 Million |
| 2018 | 10.14% | 3.04% | 1.32x | 2.52x | NT$3.27 Million |
| 2019 | 27.48% | 9.41% | 1.36x | 2.15x | NT$613.24 Million |
| 2020 | 24.20% | 9.10% | 1.21x | 2.21x | NT$652.05 Million |
| 2021 | 23.88% | 7.94% | 1.20x | 2.51x | NT$658.40 Million |
| 2022 | 22.70% | 9.12% | 1.18x | 2.11x | NT$706.96 Million |
| 2023 | 18.56% | 9.69% | 1.01x | 1.90x | NT$568.29 Million |
| 2024 | 21.12% | 12.00% | 0.93x | 1.89x | NT$996.60 Million |
Industry Comparison
This section compares Auras Technology Co Ltd's net assets metrics with peer companies in the Computer Hardware industry.
Industry Context
- Industry: Computer Hardware
- Average net assets among peers: $37,332,807,700
- Average return on equity (ROE) among peers: -1.65%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Auras Technology Co Ltd (3324) | NT$8.72 Billion | 27.51% | 1.12x | $3.29 Billion |
| Solytech Enterprise Corp (1471) | $1.00 Billion | -31.82% | 0.68x | $53.55 Million |
| Lite-On Technology Corp (2301) | $79.28 Billion | 11.88% | 1.66x | $11.87 Billion |
| Microtek International Inc (2305) | $2.23 Billion | -0.87% | 0.17x | $100.28 Million |
| Kinpo Electronics Inc (2312) | $14.67 Billion | 10.08% | 0.70x | $1.31 Billion |
| CMC Magnetics Corp (2323) | $33.57 Billion | -1.91% | 0.45x | $348.35 Million |
| Compal Electronics Inc (2324) | $115.99 Billion | 8.07% | 3.03x | $3.98 Billion |
| Elitegroup Computer Systems Co Ltd (2331) | $11.02 Billion | 0.42% | 1.12x | $360.88 Million |
| Ritek Corp (2349) | $9.39 Billion | -2.63% | 0.94x | $272.09 Million |
| Qisda Corp (2352) | $31.13 Billion | -5.81% | 2.57x | $975.88 Million |
| Acer Inc (2353) | $75.03 Billion | -3.88% | 2.02x | $2.61 Billion |
About Auras Technology Co Ltd
Auras Technology Co., Ltd. engages in the manufacturing, processing, and retailing of electronic materials and computer cooling modules in China, Taiwan, Ireland, Singapore, the United States, and internationally. The company provides servers for Al-GPU, CPU, and switch; notebook for gaming, commercial, and consumer; PC/VGA for industrial computers, as well as robust and reliable cooling solution… Read more