Ability Opto-Electronics Technology Co Ltd (3362) - Net Assets
Based on the latest financial reports, Ability Opto-Electronics Technology Co Ltd (3362) has net assets worth NT$3.69 Billion TWD (≈ $116.13 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$10.46 Billion ≈ $329.70 Million USD) and total liabilities (NT$6.78 Billion ≈ $213.58 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 Ability Opto-Electronics Technology Co L tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$3.69 Billion |
| % of Total Assets | 35.22% |
| Annual Growth Rate | 13.13% |
| 5-Year Change | 78.02% |
| 10-Year Change | N/A |
| Growth Volatility | 36.93 |
Ability Opto-Electronics Technology Co Ltd - Net Assets Trend (2017–2025)
This chart illustrates how Ability Opto-Electronics Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. See how many days can Ability Opto-Electronics Technology Co L fund operations to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Ability Opto-Electronics Technology Co Ltd (2017–2025)
The table below shows the annual net assets of Ability Opto-Electronics Technology Co Ltd from 2017 to 2025. For live valuation and market cap data, see Ability Opto-Electronics Technology Co L market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$3.69 Billion ≈ $116.13 Million |
-7.08% |
| 2024-12-31 | NT$3.97 Billion ≈ $124.98 Million |
+19.50% |
| 2023-12-31 | NT$3.32 Billion ≈ $104.58 Million |
+8.50% |
| 2022-12-31 | NT$3.06 Billion ≈ $96.39 Million |
+47.76% |
| 2021-12-31 | NT$2.07 Billion ≈ $65.23 Million |
+38.83% |
| 2020-12-31 | NT$1.49 Billion ≈ $46.99 Million |
-40.34% |
| 2019-12-31 | NT$2.50 Billion ≈ $78.76 Million |
-3.64% |
| 2018-12-31 | NT$2.59 Billion ≈ $81.73 Million |
+88.77% |
| 2017-12-31 | NT$1.37 Billion ≈ $43.30 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Ability Opto-Electronics 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 112.1% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$546.66 Million | 14.83% |
| Other Components | NT$3.14 Billion | 85.17% |
| Total Equity | NT$3.69 Billion | 100.00% |
Ability Opto-Electronics Technology Co Ltd Competitors by Market Cap
The table below lists competitors of Ability Opto-Electronics Technology Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Middlesex Water Company
NASDAQ:MSEX
|
$935.05 Million |
|
Zhejiang Qianjiang Motorcycle Co Ltd
SHE:000913
|
$935.15 Million |
|
GSP Automotive Group Wenzhou Co Ltd
SHG:605088
|
$935.34 Million |
|
Lingda Group Co Ltd
SHE:300125
|
$935.37 Million |
|
Edgewell Personal Care Co
NYSE:EPC
|
$934.53 Million |
|
Metals X Ltd
AU:MLX
|
$934.50 Million |
|
Tianjin Benefo Tejing Electric Co Ltd
SHG:600468
|
$934.33 Million |
|
Shandong Shanda Wit Science and Technology Co Ltd
SHE:000915
|
$934.06 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Ability Opto-Electronics Technology Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,965,632,000 to 3,685,584,000, a change of -280,048,000 (-7.1%).
- Net loss of 153,742,000 reduced equity.
- Dividend payments of 142,095,000 reduced retained earnings.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-153.74 Million | -4.17% |
| Dividends Paid | NT$142.09 Million | -3.86% |
| Other Changes | NT$15.94 Million | +0.43% |
| Total Change | NT$- | -7.06% |
Book Value vs Market Value Analysis
This analysis compares Ability Opto-Electronics 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: 8.05x
- 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 14.60x to 8.05x 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$14.21 | NT$207.50 | x |
| 2018-12-31 | NT$22.81 | NT$207.50 | x |
| 2019-12-31 | NT$22.02 | NT$207.50 | x |
| 2020-12-31 | NT$13.10 | NT$207.50 | x |
| 2021-12-31 | NT$16.12 | NT$207.50 | x |
| 2022-12-31 | NT$21.97 | NT$207.50 | x |
| 2023-12-31 | NT$23.42 | NT$207.50 | x |
| 2024-12-31 | NT$27.72 | NT$207.50 | x |
| 2025-12-31 | NT$25.77 | NT$207.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Ability Opto-Electronics Technology Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -4.17%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -3.56%
- • Asset Turnover: 0.41x
- • Equity Multiplier: 2.84x
- Recent ROE (-4.17%) is below the historical average (-2.01%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 9.81% | 7.73% | 0.77x | 1.64x | NT$-2.58 Million |
| 2018 | 9.22% | 11.04% | 0.61x | 1.37x | NT$-19.78 Million |
| 2019 | -0.67% | -0.74% | 0.62x | 1.46x | NT$-262.22 Million |
| 2020 | -67.96% | -31.10% | 0.73x | 3.01x | NT$-1.14 Billion |
| 2021 | 0.20% | 0.11% | 0.58x | 3.05x | NT$-201.37 Million |
| 2022 | 13.88% | 11.58% | 0.51x | 2.36x | NT$118.50 Million |
| 2023 | 12.08% | 10.03% | 0.54x | 2.24x | NT$69.06 Million |
| 2024 | 9.55% | 8.86% | 0.43x | 2.50x | NT$-17.65 Million |
| 2025 | -4.17% | -3.56% | 0.41x | 2.84x | NT$-522.30 Million |
Industry Comparison
This section compares Ability Opto-Electronics Technology Co Ltd's net assets metrics with peer companies in the Electronic Components industry.
Industry Context
- Industry: Electronic Components
- Average net assets among peers: $159,345,053,500
- Average return on equity (ROE) among peers: 6.80%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Ability Opto-Electronics Technology Co Ltd (3362) | NT$3.69 Billion | 9.81% | 1.84x | $935.00 Million |
| Syncmold Enterprise Corp (1582) | $184.49 Million | 15.30% | 0.73x | $415.89 Million |
| Fulltech Fiber Glass (1815) | $6.62 Billion | -7.24% | 1.18x | $1.56 Billion |
| Delta Electronics Inc (2308) | $33.12 Billion | 20.11% | 0.96x | $176.36 Billion |
| Compeq Manufacturing Co Ltd (2313) | $15.58 Billion | 6.24% | 1.23x | $9.91 Billion |
| WUS Printed Circuit Co Ltd (2316) | $5.86 Billion | -8.61% | 1.01x | $1.07 Billion |
| Hon Hai Precision Industry Co Ltd (2317) | $1.48 Trillion | 6.88% | 1.48x | $119.65 Billion |
| Yageo Corp (2327) | $31.33 Billion | 21.85% | 1.22x | $64.25 Billion |
| Pan-International Industrial Corp (2328) | $11.32 Billion | 2.51% | 0.66x | $859.00 Million |
| Chin-Poon Industrial Co Ltd (2355) | $6.89 Billion | 10.93% | 0.75x | $726.35 Million |
| Solomon Technology Corp (2359) | $3.80 Billion | 0.00% | 1.33x | $712.68 Million |
About Ability Opto-Electronics Technology Co Ltd
Ability Opto-Electronics Technology Co.,Ltd. engages in the research, design, development, manufacturing, and sale of optical lens in Taiwan and internationally. The company provides optical lens products, including scanners, projectors, digital cameras, digital video recorders, multi-function printers, cell phone cameras, laptops, tablets, IP-cameras, monitors, automotive lens, etc.; and CCM/NB … Read more