Advanced Connection Technology

TWO:3492 Taiwan Electronic Components
Market Cap
$26.69 Million
NT$882.96 Million TWD
Market Cap Rank
#27085 Global
#1709 in Taiwan
Share Price
NT$24.85
Change (1 day)
-0.60%
52-Week Range
NT$18.55 - NT$28.40
All Time High
NT$38.79
About

Advanced Connection Technology Inc. engages in the design, manufacture, and sale of connectors and cable assemblies in Taiwan. Its connector products include USB type C, USB, HDMI, USCAR, and OBD connectors; and cable products comprise USB type C, USB, HDMI, USCAR, OBD, vehicle, din, power, RCA, and coaxial cables, as well as USB chargers. The company also provides modules; antennas; and WATERPRO… Read more

Advanced Connection Technology (3492) - Net Assets

Latest net assets as of September 2025: NT$627.89 Million TWD

Based on the latest financial reports, Advanced Connection Technology (3492) has net assets worth NT$627.89 Million 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$917.73 Million) and total liabilities (NT$289.83 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$627.89 Million
% of Total Assets 68.42%
Annual Growth Rate 2.23%
5-Year Change 19.01%
10-Year Change N/A
Growth Volatility 5.22

Advanced Connection Technology - Net Assets Trend (2017–2024)

This chart illustrates how Advanced Connection Technology's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Advanced Connection Technology (2017–2024)

The table below shows the annual net assets of Advanced Connection Technology from 2017 to 2024.

Year Net Assets Change
2024-12-31 NT$626.82 Million +10.62%
2023-12-31 NT$566.64 Million -3.66%
2022-12-31 NT$588.18 Million +9.32%
2021-12-31 NT$538.03 Million +2.15%
2020-12-31 NT$526.70 Million -3.10%
2019-12-31 NT$543.52 Million -0.31%
2018-12-31 NT$545.24 Million +1.50%
2017-12-31 NT$537.18 Million --

Equity Component Analysis

This analysis shows how different components contribute to Advanced Connection Technology'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 12.8% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$185.24 Million 29.55%
Other Components NT$441.58 Million 70.45%
Total Equity NT$626.82 Million 100.00%

Advanced Connection Technology Competitors by Market Cap

The table below lists competitors of Advanced Connection Technology ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Advanced Connection Technology's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 566,637,000 to 626,817,000, a change of 60,180,000 (10.6%).
  • Net income of 57,654,000 contributed positively to equity growth.
  • Dividend payments of 11,726,000 reduced retained earnings.
  • Other factors increased equity by 14,252,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$57.65 Million +9.2%
Dividends Paid NT$11.73 Million -1.87%
Other Changes NT$14.25 Million +2.27%
Total Change NT$- 10.62%

Book Value vs Market Value Analysis

This analysis compares Advanced Connection Technology'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: 1.41x
  • The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
  • The price-to-book ratio has decreased from 1.64x to 1.41x 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$15.12 NT$24.85 x
2018-12-31 NT$15.34 NT$24.85 x
2019-12-31 NT$15.23 NT$24.85 x
2020-12-31 NT$14.78 NT$24.85 x
2021-12-31 NT$15.10 NT$24.85 x
2022-12-31 NT$16.40 NT$24.85 x
2023-12-31 NT$15.87 NT$24.85 x
2024-12-31 NT$17.64 NT$24.85 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Advanced Connection Technology 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): 9.20%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 7.09%
  • • Asset Turnover: 0.83x
  • • Equity Multiplier: 1.57x
  • Recent ROE (9.20%) is above the historical average (7.69%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2017 13.74% 7.38% 1.03x 1.80x NT$20.09 Million
2018 11.92% 8.04% 0.94x 1.57x NT$10.48 Million
2019 7.83% 5.63% 0.86x 1.61x NT$-11.78 Million
2020 2.84% 2.22% 0.79x 1.63x NT$-37.69 Million
2021 3.31% 2.38% 0.87x 1.59x NT$-36.00 Million
2022 8.74% 6.85% 0.82x 1.56x NT$-7.42 Million
2023 3.94% 3.09% 0.77x 1.65x NT$-34.34 Million
2024 9.20% 7.09% 0.83x 1.57x NT$-5.03 Million

Industry Comparison

This section compares Advanced Connection Technology's net assets metrics with peer companies in the Electronic Components industry.

Industry Context

  • Industry: Electronic Components
  • Average net assets among peers: $187,867,240,100
  • Average return on equity (ROE) among peers: 6.43%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Advanced Connection Technology (3492) NT$627.89 Million 13.74% 0.46x $13.93 Million
Syncmold Enterprise Corp (1582) $4.29 Billion 16.99% 0.69x $298.69 Million
Fulltech Fiber Glass (1815) $6.39 Billion 0.00% 0.90x $1.40 Billion
Delta Electronics Inc (2308) $325.39 Billion 20.88% 0.97x $80.57 Billion
Compeq Manufacturing Co Ltd (2313) $14.23 Billion 2.16% 1.01x $6.72 Billion
Hon Hai Precision Industry Co Ltd (2317) $1.48 Trillion 6.88% 1.48x $76.45 Billion
Pan-International Industrial Corp (2328) $18.48 Billion 5.79% 0.37x $561.22 Million
Chin-Poon Industrial Co Ltd (2355) $10.35 Billion 9.66% 0.67x $460.73 Million
Solomon Technology Corp (2359) $5.33 Billion 8.60% 0.59x $417.90 Million
Unitech Printed Circuit Board Corp (2367) $8.30 Billion -8.42% 1.39x $1.40 Billion
Gold Circuit Electronics Ltd (2368) $7.17 Billion 1.81% 1.92x $8.82 Billion