Eclat Forever Machinery Co., Ltd.

TWO:3485 Taiwan Specialty Industrial Machinery
Market Cap
$183.95 Million
NT$6.09 Billion TWD
Market Cap Rank
#17867 Global
#771 in Taiwan
Share Price
NT$178.00
Change (1 day)
-1.11%
52-Week Range
NT$124.50 - NT$195.50
All Time High
NT$195.50
About

Eclat Forever Machinery Co., Ltd. engages in the manufacture and sale of printed circuit board process machinery and equipment, liquid crystal displays, IC flip chip substrate FCBGA peripheral equipment and automation machinery, and equipment in Taiwan and internationally. The company offers wet process production equipment, such as display manufacturing wet process equipment, horizontal wet proc… Read more

Eclat Forever Machinery Co., Ltd. (3485) - Net Assets

Latest net assets as of September 2025: NT$1.26 Billion TWD

Based on the latest financial reports, Eclat Forever Machinery Co., Ltd. (3485) has net assets worth NT$1.26 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$1.45 Billion) and total liabilities (NT$196.49 Million). 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$1.26 Billion
% of Total Assets 86.49%
Annual Growth Rate 9.12%
5-Year Change N/A
10-Year Change N/A
Growth Volatility 4.26

Eclat Forever Machinery Co., Ltd. - Net Assets Trend (2020–2024)

This chart illustrates how Eclat Forever Machinery Co., 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 Eclat Forever Machinery Co., Ltd. (2020–2024)

The table below shows the annual net assets of Eclat Forever Machinery Co., Ltd. from 2020 to 2024.

Year Net Assets Change
2024-12-31 NT$1.31 Billion +8.89%
2023-12-31 NT$1.20 Billion +8.20%
2022-12-31 NT$1.11 Billion +15.80%
2021-12-31 NT$959.88 Million +3.92%
2020-12-31 NT$923.66 Million --

Equity Component Analysis

This analysis shows how different components contribute to Eclat Forever Machinery 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 66.9% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$724.90 Million 55.35%
Common Stock NT$341.92 Million 26.11%
Other Components NT$242.84 Million 18.54%
Total Equity NT$1.31 Billion 100.00%

Eclat Forever Machinery Co., Ltd. Competitors by Market Cap

The table below lists competitors of Eclat Forever Machinery Co., Ltd. ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Eclat Forever Machinery Co., Ltd.'s equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 1,202,731,000 to 1,309,661,000, a change of 106,930,000 (8.9%).
  • Net income of 244,231,000 contributed positively to equity growth.
  • Dividend payments of 143,798,000 reduced retained earnings.
  • Other comprehensive income increased equity by 17,002,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$244.23 Million +18.65%
Dividends Paid NT$143.80 Million -10.98%
Other Comprehensive Income NT$17.00 Million +1.3%
Other Changes NT$-10.51 Million -0.8%
Total Change NT$- 8.89%

Book Value vs Market Value Analysis

This analysis compares Eclat Forever Machinery 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: 4.71x
  • 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 6.09x to 4.71x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2020-12-31 NT$29.23 NT$178.00 x
2021-12-31 NT$30.13 NT$178.00 x
2022-12-31 NT$34.84 NT$178.00 x
2023-12-31 NT$34.92 NT$178.00 x
2024-12-31 NT$37.75 NT$178.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Eclat Forever Machinery 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): 18.65%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 40.01%
  • • Asset Turnover: 0.35x
  • • Equity Multiplier: 1.35x
  • Recent ROE (18.65%) is above the historical average (15.53%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2020 6.25% 16.41% 0.27x 1.42x NT$-34.65 Million
2021 12.42% 20.63% 0.44x 1.38x NT$23.27 Million
2022 21.69% 31.63% 0.41x 1.66x NT$129.97 Million
2023 18.63% 36.82% 0.34x 1.51x NT$103.82 Million
2024 18.65% 40.01% 0.35x 1.35x NT$113.26 Million

Industry Comparison

This section compares Eclat Forever Machinery Co., 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
Eclat Forever Machinery Co., Ltd. (3485) NT$1.26 Billion 6.25% 0.16x $109.71 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