Episil Holding (3707) - Net Assets
Based on the latest financial reports, Episil Holding (3707) has net assets worth NT$9.07 Billion TWD (≈ $285.85 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$12.73 Billion ≈ $401.19 Million USD) and total liabilities (NT$3.66 Billion ≈ $115.34 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 3707 financial resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$9.07 Billion |
| % of Total Assets | 71.25% |
| Annual Growth Rate | 8.54% |
| 5-Year Change | 102.32% |
| 10-Year Change | 320.75% |
| Growth Volatility | 18.9 |
Episil Holding - Net Assets Trend (2009–2024)
This chart illustrates how Episil Holding's net assets have evolved over time, based on quarterly financial data. Also explore 3707 total asset value for the complete picture of this company's asset base.
Annual Net Assets for Episil Holding (2009–2024)
The table below shows the annual net assets of Episil Holding from 2009 to 2024. For live valuation and market cap data, see Episil Holding stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$9.63 Billion ≈ $303.27 Million |
+27.17% |
| 2023-12-31 | NT$7.57 Billion ≈ $238.48 Million |
-5.25% |
| 2022-12-31 | NT$7.99 Billion ≈ $251.69 Million |
+25.42% |
| 2021-12-31 | NT$6.37 Billion ≈ $200.67 Million |
+33.87% |
| 2020-12-31 | NT$4.76 Billion ≈ $149.90 Million |
+2.62% |
| 2019-12-31 | NT$4.64 Billion ≈ $146.07 Million |
-10.02% |
| 2018-12-31 | NT$5.15 Billion ≈ $162.32 Million |
+25.38% |
| 2017-12-31 | NT$4.11 Billion ≈ $129.47 Million |
+25.89% |
| 2016-12-31 | NT$3.26 Billion ≈ $102.84 Million |
+42.68% |
| 2015-12-31 | NT$2.29 Billion ≈ $72.08 Million |
-19.89% |
| 2014-12-31 | NT$2.86 Billion ≈ $89.97 Million |
-9.22% |
| 2013-12-31 | NT$3.15 Billion ≈ $99.11 Million |
-7.02% |
| 2012-12-31 | NT$3.38 Billion ≈ $106.59 Million |
-8.12% |
| 2011-12-31 | NT$3.68 Billion ≈ $116.01 Million |
+7.90% |
| 2010-12-31 | NT$3.41 Billion ≈ $107.51 Million |
+21.20% |
| 2009-12-31 | NT$2.82 Billion ≈ $88.71 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Episil Holding'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 67139200000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$26.82 Million | 0.36% |
| Other Components | NT$7.49 Billion | 99.64% |
| Total Equity | NT$7.52 Billion | 100.00% |
Episil Holding Competitors by Market Cap
The table below lists competitors of Episil Holding ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
CHINA VANKE CO.LTD H YC 1
F:18V
|
$799.69 Million |
|
WA1 Resources Ltd
AU:WA1
|
$799.98 Million |
|
Jess-Link Products Co Ltd
TW:6197
|
$800.05 Million |
|
Phenix Optical Co Ltd
SHG:600071
|
$800.16 Million |
|
Ningxia Xinri Hengli Steel Wire Rope Co Ltd
SHG:600165
|
$799.22 Million |
|
Schrodinger Inc
NASDAQ:SDGR
|
$799.16 Million |
|
Shanghai Bolex Food Technology Co. Ltd.
SHG:603170
|
$798.99 Million |
|
First Watch Restaurant Group Inc
NASDAQ:FWRG
|
$798.91 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Episil Holding's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 5,526,162,000 to 7,515,061,000, a change of 1,988,899,000 (36.0%).
- Net loss of 525,290,000 reduced equity.
- New share issuances of 2,480,000,000 increased equity.
- Other comprehensive income decreased equity by 414,253,999.
- Other factors increased equity by 448,442,999.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-525.29 Million | -6.99% |
| Share Issuances | NT$2.48 Billion | +33.0% |
| Other Comprehensive Income | NT$-414.25 Million | -5.51% |
| Other Changes | NT$448.44 Million | +5.97% |
| Total Change | NT$- | 35.99% |
Book Value vs Market Value Analysis
This analysis compares Episil Holding'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: 3.38x
- 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 8.00x to 3.38x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | NT$8.28 | NT$66.20 | x |
| 2010-12-31 | NT$10.02 | NT$66.20 | x |
| 2011-12-31 | NT$10.80 | NT$66.20 | x |
| 2012-12-31 | NT$9.95 | NT$66.20 | x |
| 2013-12-31 | NT$9.40 | NT$66.20 | x |
| 2014-12-31 | NT$16.96 | NT$66.20 | x |
| 2015-12-31 | NT$13.59 | NT$66.20 | x |
| 2016-12-31 | NT$13.17 | NT$66.20 | x |
| 2017-12-31 | NT$14.26 | NT$66.20 | x |
| 2018-12-31 | NT$13.09 | NT$66.20 | x |
| 2019-12-31 | NT$11.01 | NT$66.20 | x |
| 2020-12-31 | NT$10.37 | NT$66.20 | x |
| 2021-12-31 | NT$14.04 | NT$66.20 | x |
| 2022-12-31 | NT$17.06 | NT$66.20 | x |
| 2023-12-31 | NT$16.57 | NT$66.20 | x |
| 2024-12-31 | NT$19.61 | NT$66.20 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Episil Holding utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -6.99%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -9.03%
- • Asset Turnover: 0.42x
- • Equity Multiplier: 1.85x
- Recent ROE (-6.99%) is below the historical average (-4.00%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | -22.89% | -21.41% | 0.61x | 1.76x | NT$-926.14 Million |
| 2010 | 17.32% | 11.07% | 1.03x | 1.52x | NT$249.41 Million |
| 2011 | 7.36% | 5.72% | 0.93x | 1.39x | NT$-97.11 Million |
| 2012 | -2.95% | -2.73% | 0.81x | 1.33x | NT$-437.74 Million |
| 2013 | -1.86% | -1.58% | 0.84x | 1.40x | NT$-373.02 Million |
| 2014 | -4.46% | -16.97% | 0.18x | 1.48x | NT$-412.86 Million |
| 2015 | -23.98% | -17.19% | 0.75x | 1.86x | NT$-777.34 Million |
| 2016 | -17.81% | -9.09% | 0.76x | 2.58x | NT$-621.14 Million |
| 2017 | -4.10% | -2.19% | 0.75x | 2.51x | NT$-395.96 Million |
| 2018 | 1.99% | 1.11% | 0.68x | 2.64x | NT$-285.85 Million |
| 2019 | -19.16% | -11.12% | 0.59x | 2.90x | NT$-917.36 Million |
| 2020 | -15.48% | -8.44% | 0.67x | 2.74x | NT$-798.05 Million |
| 2021 | 8.66% | 5.33% | 0.74x | 2.21x | NT$-59.87 Million |
| 2022 | 19.16% | 12.46% | 0.69x | 2.23x | NT$528.68 Million |
| 2023 | 1.21% | 0.95% | 0.60x | 2.13x | NT$-485.54 Million |
| 2024 | -6.99% | -9.03% | 0.42x | 1.85x | NT$-1.28 Billion |
Industry Comparison
This section compares Episil Holding's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $202,930,058,900
- Average return on equity (ROE) among peers: 7.76%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Episil Holding (3707) | NT$9.07 Billion | -22.89% | 0.40x | $799.27 Million |
| Polylite Taiwan Co Ltd (1813) | $883.80 Million | -0.02% | 0.44x | $18.07 Million |
| United Microelectronics Corporation (2303) | $281.20 Billion | 18.22% | 0.65x | $30.66 Billion |
| Orient Semiconductor Electronics Ltd (2329) | $4.44 Billion | -3.97% | 3.02x | $1.14 Billion |
| Taiwan Semiconductor Manufacturing Co. Ltd. (2330) | $1.61 Trillion | 21.92% | 0.40x | $1.74 Trillion |
| Macronix International Co Ltd (2337) | $24.66 Billion | 22.38% | 0.79x | $8.99 Billion |
| Optotech Corp (2340) | $7.08 Billion | 9.72% | 0.77x | $524.91 Million |
| Mosel Vitelic Inc (2342) | $6.57 Billion | -10.87% | 0.51x | $166.75 Million |
| Winbond Electronics Corp (2344) | $60.28 Billion | 5.50% | 0.10x | $12.73 Billion |
| Silicon Integrated Systems Corp (2363) | $7.70 Billion | -2.92% | 0.01x | $843.70 Million |
| Realtek Semiconductor Corp (2379) | $22.11 Billion | 17.61% | 0.86x | $8.72 Billion |
About Episil Holding
Episil Technologies Inc. provides foundry for linear bipolar IC, and foundry with compound GaN and SiC in Taiwan. It also offers High Power MOSFET, Mix-mode integrated circuit, high voltage CMOS, FRD, TVS, SiC, and GaN discrete device manufacturing services. The company was formerly known as Episil Holding Inc. Episil Technologies Inc. was founded in 1985 and is headquartered in Hsinchu City, Tai… Read more