Wholetech System Hitech Ltd

TWO:3402 Taiwan Specialty Industrial Machinery
Market Cap
$282.60 Million
NT$9.35 Billion TWD
Market Cap Rank
#14716 Global
#523 in Taiwan
Share Price
NT$128.00
Change (1 day)
-2.29%
52-Week Range
NT$70.80 - NT$149.50
All Time High
NT$149.50
About

Wholetech System Hitech Limited provides system integration services in Taiwan, China, Japan, and Singapore. It operates through Construction and Equipment segments. The company offers semiconductors, pipelines, chemical equipment, chemical supply, chemical polishing liquid, gas exhaust, waste, gas treatment, and automatic control equipment, as well as trades and sells equipment products and mech… Read more

Wholetech System Hitech Ltd (3402) - Net Assets

Latest net assets as of September 2025: NT$2.11 Billion TWD

Based on the latest financial reports, Wholetech System Hitech Ltd (3402) has net assets worth NT$2.11 Billion TWD as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$6.93 Billion) and total liabilities (NT$4.82 Billion). 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.

Key Net Assets Metrics

Metric Value
Current Net Assets NT$2.11 Billion
% of Total Assets 30.47%
Annual Growth Rate 10.19%
5-Year Change 41.17%
10-Year Change 69.44%
Growth Volatility 22.37

Wholetech System Hitech Ltd - Net Assets Trend (2004–2024)

This chart illustrates how Wholetech System Hitech Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Wholetech System Hitech Ltd (2004–2024)

The table below shows the annual net assets of Wholetech System Hitech Ltd from 2004 to 2024.

Year Net Assets Change
2024-12-31 NT$2.06 Billion +10.49%
2023-12-31 NT$1.87 Billion +4.73%
2022-12-31 NT$1.78 Billion +10.91%
2021-12-31 NT$1.61 Billion +9.99%
2020-12-31 NT$1.46 Billion +4.78%
2019-12-31 NT$1.40 Billion -3.26%
2018-12-31 NT$1.44 Billion +5.15%
2017-12-31 NT$1.37 Billion +3.90%
2016-12-31 NT$1.32 Billion +8.39%
2015-12-31 NT$1.22 Billion +2.54%
2014-12-31 NT$1.19 Billion +9.25%
2013-12-31 NT$1.09 Billion -6.02%
2012-12-31 NT$1.16 Billion -2.75%
2011-12-31 NT$1.19 Billion -2.28%
2010-12-31 NT$1.22 Billion +79.43%
2009-12-31 NT$678.53 Million +6.09%
2008-12-31 NT$639.55 Million -19.47%
2007-12-31 NT$794.22 Million +61.68%
2006-12-31 NT$491.24 Million +22.31%
2005-12-31 NT$401.62 Million +35.40%
2004-12-31 NT$296.62 Million --

Equity Component Analysis

This analysis shows how different components contribute to Wholetech System Hitech 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 1181.6% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$830.20 Million 40.22%
Other Components NT$1.23 Billion 59.78%
Total Equity NT$2.06 Billion 100.00%

Wholetech System Hitech Ltd Competitors by Market Cap

The table below lists competitors of Wholetech System Hitech Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Wholetech System Hitech Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 1,868,202,000 to 2,064,184,000, a change of 195,982,000 (10.5%).
  • Net income of 495,124,000 contributed positively to equity growth.
  • Dividend payments of 328,714,000 reduced retained earnings.
  • Other factors increased equity by 29,572,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$495.12 Million +23.99%
Dividends Paid NT$328.71 Million -15.92%
Other Changes NT$29.57 Million +1.43%
Total Change NT$- 10.49%

Book Value vs Market Value Analysis

This analysis compares Wholetech System Hitech 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: 4.53x
  • 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 6.82x to 4.53x 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$18.78 NT$128.00 x
2018-12-31 NT$19.75 NT$128.00 x
2019-12-31 NT$19.10 NT$128.00 x
2020-12-31 NT$20.03 NT$128.00 x
2021-12-31 NT$22.20 NT$128.00 x
2022-12-31 NT$24.06 NT$128.00 x
2023-12-31 NT$25.29 NT$128.00 x
2024-12-31 NT$28.26 NT$128.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Wholetech System Hitech 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): 23.99%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 9.02%
  • • Asset Turnover: 0.84x
  • • Equity Multiplier: 3.16x
  • Recent ROE (23.99%) is above the historical average (14.18%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2004 22.34% 6.14% 1.13x 3.22x NT$36.62 Million
2005 19.86% 5.74% 1.19x 2.91x NT$36.59 Million
2006 26.78% 6.58% 1.56x 2.60x NT$82.44 Million
2007 26.44% 8.88% 1.36x 2.18x NT$130.57 Million
2008 0.51% 0.15% 0.99x 3.47x NT$-60.69 Million
2009 4.70% 3.25% 0.60x 2.40x NT$-35.99 Million
2010 16.06% 8.63% 0.87x 2.14x NT$73.80 Million
2011 5.54% 3.88% 0.82x 1.74x NT$-53.05 Million
2012 5.95% 5.54% 0.66x 1.62x NT$-46.82 Million
2013 0.12% 0.11% 0.63x 1.65x NT$-107.46 Million
2014 3.87% 2.40% 0.84x 1.92x NT$-72.85 Million
2015 6.02% 2.93% 0.79x 2.60x NT$-48.46 Million
2016 14.14% 5.69% 0.99x 2.50x NT$54.62 Million
2017 14.77% 5.95% 1.08x 2.30x NT$65.43 Million
2018 18.02% 6.99% 1.16x 2.22x NT$115.63 Million
2019 13.66% 6.92% 0.96x 2.06x NT$51.10 Million
2020 14.47% 7.43% 0.93x 2.08x NT$65.35 Million
2021 17.48% 8.19% 0.89x 2.39x NT$120.36 Million
2022 21.62% 8.07% 0.77x 3.46x NT$207.33 Million
2023 21.36% 8.99% 0.72x 3.29x NT$212.21 Million
2024 23.99% 9.02% 0.84x 3.16x NT$288.71 Million

Industry Comparison

This section compares Wholetech System Hitech Ltd's net assets metrics with peer companies in the Specialty Industrial Machinery industry.

Industry Context

  • Industry: Specialty Industrial Machinery
  • Average net assets among peers: $13,532,689,500
  • Average return on equity (ROE) among peers: 12.35%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Wholetech System Hitech Ltd (3402) NT$2.11 Billion 22.34% 2.28x $212.83 Million
TECO Electric & Machinery Co Ltd (1504) $61.70 Billion 5.22% 0.61x $3.79 Billion
Chung-Hsin Electric & Machinery Mfg Corp (1513) $19.24 Billion 18.82% 1.56x $1.96 Billion
Anderson Industrial Corp (1528) $2.30 Billion -6.77% 1.31x $87.63 Million
Awea Mechantronic Co Ltd (1530) $3.16 Billion 4.15% 0.97x $20.63 Million
Kaulin Mfg (1531) $4.60 Billion 7.11% 0.29x $39.04 Million
Chiu Ting Machinery Co Ltd (1539) $990.48 Million 22.54% 1.99x $14.13 Million
Roundtop Machinery Industries Co Ltd (1540) $1.20 Billion 23.81% 0.57x $45.90 Million
Sinmag Equipment (1580) $2.98 Billion 20.23% 0.34x $131.61 Million
Goodway Machine Corp (1583) $4.00 Billion 10.09% 1.15x $28.04 Million
Airtac International Group (1590) $35.15 Billion 18.33% 0.36x $3.89 Billion