AViTA Corporation (4735) - Net Assets
Based on the latest financial reports, AViTA Corporation (4735) has net assets worth NT$1.13 Billion TWD (≈ $35.62 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$1.80 Billion ≈ $56.84 Million USD) and total liabilities (NT$673.53 Million ≈ $21.22 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 AViTA Corporation (4735) strategic asset index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$1.13 Billion |
| % of Total Assets | 62.67% |
| Annual Growth Rate | 10.59% |
| 5-Year Change | 4.62% |
| 10-Year Change | N/A |
| Growth Volatility | 25.12 |
AViTA Corporation - Net Assets Trend (2017–2025)
This chart illustrates how AViTA Corporation's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see market value of AViTA Corporation.
Annual Net Assets for AViTA Corporation (2017–2025)
The table below shows the annual net assets of AViTA Corporation from 2017 to 2025. Also explore AViTA Corporation (4735) net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$996.01 Million ≈ $31.38 Million |
+18.84% |
| 2024-12-31 | NT$838.11 Million ≈ $26.41 Million |
-5.65% |
| 2023-12-31 | NT$888.28 Million ≈ $27.99 Million |
-2.51% |
| 2022-12-31 | NT$911.18 Million ≈ $28.71 Million |
-4.29% |
| 2021-12-31 | NT$952.03 Million ≈ $29.99 Million |
+4.69% |
| 2020-12-31 | NT$909.43 Million ≈ $28.65 Million |
+73.06% |
| 2019-12-31 | NT$525.49 Million ≈ $16.56 Million |
+24.27% |
| 2018-12-31 | NT$422.85 Million ≈ $13.32 Million |
-5.00% |
| 2017-12-31 | NT$445.11 Million ≈ $14.02 Million |
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Equity Component Analysis
This analysis shows how different components contribute to AViTA Corporation'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 17.3% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$187.02 Million | 18.78% |
| Other Components | NT$808.99 Million | 81.22% |
| Total Equity | NT$996.01 Million | 100.00% |
AViTA Corporation Competitors by Market Cap
The table below lists competitors of AViTA Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Lake Victoria Gold Ltd.
V:LVG
|
$43.29 Million |
|
Breeze Holdings Acquisition Corp
NASDAQ:BREZ
|
$43.29 Million |
|
Coventry Group Ltd
AU:CYG
|
$43.30 Million |
|
Imas Makina Sanayi AS
IS:IMASM
|
$43.30 Million |
|
Xander International
TWO:6118
|
$43.24 Million |
|
Mineralbrunnen Überkingen-Teinach GmbH & Co. KGaA
F:MUT3
|
$43.22 Million |
|
Metal Sky Star Acquisition Corporation Ordinary shares
NASDAQ:MSSA
|
$43.21 Million |
|
Neofect Co.Ltd
KQ:290660
|
$43.20 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in AViTA Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 838,111,000 to 996,006,000, a change of 157,895,000 (18.8%).
- Net income of 93,189,000 contributed positively to equity growth.
- Dividend payments of 89,640,000 reduced retained earnings.
- Share repurchases of 31,770,000 reduced equity.
- New share issuances of 178,080,000 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$93.19 Million | +9.36% |
| Dividends Paid | NT$89.64 Million | -9.0% |
| Share Repurchases | NT$31.77 Million | -3.19% |
| Share Issuances | NT$178.08 Million | +17.88% |
| Other Changes | NT$8.04 Million | +0.81% |
| Total Change | NT$- | 18.84% |
Book Value vs Market Value Analysis
This analysis compares AViTA Corporation'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: 1.38x
- 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 2.60x to 1.38x 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$13.73 | NT$35.65 | x |
| 2018-12-31 | NT$13.54 | NT$35.65 | x |
| 2019-12-31 | NT$15.72 | NT$35.65 | x |
| 2020-12-31 | NT$25.64 | NT$35.65 | x |
| 2021-12-31 | NT$26.10 | NT$35.65 | x |
| 2022-12-31 | NT$24.78 | NT$35.65 | x |
| 2023-12-31 | NT$24.27 | NT$35.65 | x |
| 2024-12-31 | NT$24.12 | NT$35.65 | x |
| 2025-12-31 | NT$25.87 | NT$35.65 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently AViTA Corporation 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): 9.36%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 9.95%
- • Asset Turnover: 0.69x
- • Equity Multiplier: 1.36x
- Recent ROE (9.36%) is below the historical average (21.55%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 23.18% | 9.10% | 1.15x | 2.21x | NT$58.67 Million |
| 2018 | 23.37% | 7.45% | 1.23x | 2.55x | NT$56.54 Million |
| 2019 | 24.92% | 10.50% | 1.20x | 1.98x | NT$78.40 Million |
| 2020 | 57.19% | 20.00% | 1.03x | 2.79x | NT$429.13 Million |
| 2021 | 33.14% | 13.57% | 1.37x | 1.78x | NT$220.27 Million |
| 2022 | 11.10% | 8.42% | 0.90x | 1.47x | NT$10.01 Million |
| 2023 | 4.81% | 4.86% | 0.71x | 1.39x | NT$-46.11 Million |
| 2024 | 6.91% | 6.24% | 0.78x | 1.42x | NT$-25.94 Million |
| 2025 | 9.36% | 9.95% | 0.69x | 1.36x | NT$-6.41 Million |
Industry Comparison
This section compares AViTA Corporation's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $1,882,160,111
- Average return on equity (ROE) among peers: 4.82%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| AViTA Corporation (4735) | NT$1.13 Billion | 23.18% | 0.60x | $43.25 Million |
| Hi-Clearance (1788) | $3.00 Billion | 11.98% | 0.65x | $179.54 Million |
| Radiant Innovation (3373) | $793.80 Million | -7.61% | 0.09x | $23.93 Million |
| Wellell Inc (4106) | $2.06 Billion | 4.95% | 0.52x | $77.57 Million |
| Rossmax International Ltd (4121) | $1.34 Billion | 1.24% | 0.71x | $32.72 Million |
| United Orthopedic (4129) | $3.59 Billion | 10.69% | 0.79x | $250.36 Million |
| Dynamic Medical Technologies (4138) | $1.46 Billion | 7.93% | 0.46x | $67.81 Million |
| Ok Biotech Co Ltd (4155) | $1.74 Billion | 7.46% | 0.46x | $66.03 Million |
| Bioptik Technology (4161) | $887.42 Million | -3.80% | 0.76x | $41.93 Million |
| TAIDOC TECHNOLOGY CORP (4736) | $2.05 Billion | 10.57% | 0.48x | $385.16 Million |
About AViTA Corporation
AViTA Corporation engages in the research, development, manufacturing, and sales of home healthcare products. Its products include non-contact thermometer, infrared ear/forehead thermometer, infrared ear thermometer, wrist type blood pressure monitor, arm type blood pressure monitor, nasal aspirator, nebulizer, electronic breast pump, pulse oximeter, and electronic lice comb. AViTA Corporation wa… Read more