Unique Optical Industrial Co Ltd (3441) - Net Assets
Based on the latest financial reports, Unique Optical Industrial Co Ltd (3441) has net assets worth NT$813.99 Million TWD (≈ $25.65 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$1.07 Billion ≈ $33.62 Million USD) and total liabilities (NT$253.09 Million ≈ $7.97 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 3441 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$813.99 Million |
| % of Total Assets | 76.28% |
| Annual Growth Rate | -1.46% |
| 5-Year Change | 20.92% |
| 10-Year Change | N/A |
| Growth Volatility | 9.54 |
Unique Optical Industrial Co Ltd - Net Assets Trend (2017–2025)
This chart illustrates how Unique Optical Industrial Co Ltd's net assets have evolved over time, based on quarterly financial data. See defensive interval ratio of Unique Optical Industrial Co Ltd to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Unique Optical Industrial Co Ltd (2017–2025)
The table below shows the annual net assets of Unique Optical Industrial Co Ltd from 2017 to 2025. For live valuation and market cap data, see 3441 stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$813.99 Million ≈ $25.65 Million |
-0.36% |
| 2024-12-31 | NT$816.90 Million ≈ $25.74 Million |
+9.20% |
| 2023-12-31 | NT$748.04 Million ≈ $23.57 Million |
-5.53% |
| 2022-12-31 | NT$791.84 Million ≈ $24.95 Million |
+17.63% |
| 2021-12-31 | NT$673.17 Million ≈ $21.21 Million |
-0.56% |
| 2020-12-31 | NT$676.98 Million ≈ $21.33 Million |
-14.35% |
| 2019-12-31 | NT$790.44 Million ≈ $24.90 Million |
-5.65% |
| 2018-12-31 | NT$837.75 Million ≈ $26.39 Million |
-8.51% |
| 2017-12-31 | NT$915.70 Million ≈ $28.85 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Unique Optical Industrial 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 decreased by 7.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$232.91 Million | 29.08% |
| Other Components | NT$567.98 Million | 70.92% |
| Total Equity | NT$800.89 Million | 100.00% |
Unique Optical Industrial Co Ltd Competitors by Market Cap
The table below lists competitors of Unique Optical Industrial Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
ATW Technology Inc
TWO:8097
|
$112.45 Million |
|
Rent the Runway Inc
NASDAQ:RENT
|
$112.45 Million |
|
Genovate Biotechnology Co Ltd
TWO:4130
|
$112.45 Million |
|
Brouwerij Handelsmaatschappij NV
BR:COBH
|
$112.50 Million |
|
Sagittarius Life Science
TWO:3205
|
$112.36 Million |
|
Global Fashion Group SA
XETRA:GFG
|
$112.36 Million |
|
QRF SCA
BR:QRF
|
$112.30 Million |
|
Kumho Petro Chemical Co Ltd
KO:011785
|
$112.28 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Unique Optical Industrial Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 804,810,000 to 800,887,000, a change of -3,923,000 (-0.5%).
- Net income of 42,569,000 contributed positively to equity growth.
- Dividend payments of 30,030,000 reduced retained earnings.
- Other factors decreased equity by 16,462,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$42.57 Million | +5.32% |
| Dividends Paid | NT$30.03 Million | -3.75% |
| Other Changes | NT$-16.46 Million | -2.06% |
| Total Change | NT$- | -0.49% |
Book Value vs Market Value Analysis
This analysis compares Unique Optical Industrial 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: 4.45x
- 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 increased from 3.92x to 4.45x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | NT$22.71 | NT$89.10 | x |
| 2018-12-31 | NT$20.76 | NT$89.10 | x |
| 2019-12-31 | NT$19.57 | NT$89.10 | x |
| 2020-12-31 | NT$16.73 | NT$89.10 | x |
| 2021-12-31 | NT$16.58 | NT$89.10 | x |
| 2022-12-31 | NT$19.46 | NT$89.10 | x |
| 2023-12-31 | NT$18.38 | NT$89.10 | x |
| 2024-12-31 | NT$20.10 | NT$89.10 | x |
| 2025-12-31 | NT$20.00 | NT$89.10 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Unique Optical Industrial Co Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 5.32%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.00%
- • Asset Turnover: 0.40x
- • Equity Multiplier: 1.33x
- Recent ROE (5.32%) is above the historical average (3.31%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | -0.17% | -0.26% | 0.57x | 1.14x | NT$-92.48 Million |
| 2018 | -2.85% | -5.01% | 0.47x | 1.21x | NT$-106.78 Million |
| 2019 | 3.41% | 7.50% | 0.36x | 1.27x | NT$-51.65 Million |
| 2020 | -2.37% | -5.74% | 0.29x | 1.42x | NT$-82.85 Million |
| 2021 | 3.82% | 5.53% | 0.45x | 1.55x | NT$-41.03 Million |
| 2022 | 12.91% | 23.32% | 0.41x | 1.37x | NT$22.71 Million |
| 2023 | 2.77% | 6.90% | 0.31x | 1.30x | NT$-53.22 Million |
| 2024 | 6.96% | 16.91% | 0.32x | 1.29x | NT$-24.48 Million |
| 2025 | 5.32% | 10.00% | 0.40x | 1.33x | NT$-37.52 Million |
Industry Comparison
This section compares Unique Optical Industrial 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 |
|---|---|---|---|---|
| Unique Optical Industrial Co Ltd (3441) | NT$813.99 Million | -0.17% | 0.31x | $112.40 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 Unique Optical Industrial Co Ltd
Unique Opto-Electronics Co.,Ltd. develops, manufactures, processes, and trades in various optical glasses, optical lenses, lens blank, and lens blanks in Taiwan, China, Malayasia, Singapore, and internationally. Unique Opto-Electronics Co.,Ltd. was founded in 1984 and is based in Nantou City, Taiwan.