GCS Holdings

TWO:4991 Taiwan Semiconductor Equipment & Materials
Market Cap
$1.14 Billion
NT$37.72 Billion TWD
Market Cap Rank
#9391 Global
#251 in Taiwan
Share Price
NT$331.50
Change (1 day)
+1.38%
52-Week Range
NT$74.10 - NT$372.00
All Time High
NT$372.00
About

GCS Holdings, Inc., together with its subsidiaries, manufactures and sells compound semiconductor wafer and foundry related services in China, the United States, Taiwan, and internationally. It also researches, develops, manufactures, and sells optoelectronics technology products and optical chips, as well as grants royalty rights for intellectual property. The company engages in the wholesaling … Read more

GCS Holdings (4991) - Net Assets

Latest net assets as of September 2025: NT$2.98 Billion TWD

Based on the latest financial reports, GCS Holdings (4991) has net assets worth NT$2.98 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$3.50 Billion) and total liabilities (NT$521.28 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$2.98 Billion
% of Total Assets 85.12%
Annual Growth Rate 16.82%
5-Year Change -14.34%
10-Year Change 83.83%
Growth Volatility 27.98

GCS Holdings - Net Assets Trend (2010–2024)

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

Annual Net Assets for GCS Holdings (2010–2024)

The table below shows the annual net assets of GCS Holdings from 2010 to 2024.

Year Net Assets Change
2024-12-31 NT$3.02 Billion +1.23%
2023-12-31 NT$2.98 Billion -19.35%
2022-12-31 NT$3.70 Billion -17.75%
2021-12-31 NT$4.50 Billion +27.56%
2020-12-31 NT$3.53 Billion 0.00%
2019-12-31 NT$3.53 Billion +17.07%
2018-12-31 NT$3.01 Billion +18.73%
2017-12-31 NT$2.54 Billion +22.64%
2016-12-31 NT$2.07 Billion +25.89%
2015-12-31 NT$1.64 Billion +35.40%
2014-12-31 NT$1.21 Billion +58.23%
2013-12-31 NT$767.15 Million +21.21%
2012-12-31 NT$632.89 Million -2.79%
2011-12-31 NT$651.08 Million +90.06%
2010-12-31 NT$342.57 Million --

Equity Component Analysis

This analysis shows how different components contribute to GCS Holdings'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 2156.8% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Other Components NT$3.26 Billion 107.84%
Total Equity NT$3.02 Billion 100.00%

GCS Holdings Competitors by Market Cap

The table below lists competitors of GCS Holdings ranked by their market capitalization.

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 2,984,610,000 to 3,021,396,000, a change of 36,786,000 (1.2%).
  • Net loss of 236,986,000 reduced equity.
  • New share issuances of 29,229,000 increased equity.
  • Other comprehensive income decreased equity by 136,498,000.
  • Other factors increased equity by 381,041,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$-236.99 Million -7.84%
Share Issuances NT$29.23 Million +0.97%
Other Comprehensive Income NT$-136.50 Million -4.52%
Other Changes NT$381.04 Million +12.61%
Total Change NT$- 1.23%

Book Value vs Market Value Analysis

This analysis compares GCS Holdings'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: 12.33x
  • 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 47.37x to 12.33x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2010-12-31 NT$7.00 NT$331.50 x
2011-12-31 NT$11.87 NT$331.50 x
2012-12-31 NT$10.87 NT$331.50 x
2013-12-31 NT$14.15 NT$331.50 x
2014-12-31 NT$19.16 NT$331.50 x
2015-12-31 NT$21.78 NT$331.50 x
2016-12-31 NT$25.86 NT$331.50 x
2017-12-31 NT$33.65 NT$331.50 x
2018-12-31 NT$37.09 NT$331.50 x
2019-12-31 NT$39.42 NT$331.50 x
2020-12-31 NT$39.59 NT$331.50 x
2021-12-31 NT$49.98 NT$331.50 x
2022-12-31 NT$33.60 NT$331.50 x
2023-12-31 NT$27.04 NT$331.50 x
2024-12-31 NT$26.90 NT$331.50 x

Capital Efficiency Dashboard

This dashboard shows how efficiently GCS Holdings 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): -7.84%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -13.54%
  • • Asset Turnover: 0.50x
  • • Equity Multiplier: 1.16x
  • Recent ROE (-7.84%) is below the historical average (2.35%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2010 3.36% 49.25% 0.06x 1.19x NT$-22.74 Million
2011 10.41% 7.38% 1.22x 1.15x NT$2.64 Million
2012 1.39% 1.08% 1.16x 1.11x NT$-54.49 Million
2013 14.54% 10.64% 1.09x 1.26x NT$34.80 Million
2014 13.75% 12.33% 0.94x 1.19x NT$45.47 Million
2015 16.81% 16.64% 0.63x 1.61x NT$111.90 Million
2016 14.01% 15.93% 0.63x 1.40x NT$82.96 Million
2017 14.07% 18.54% 0.65x 1.17x NT$103.29 Million
2018 10.67% 16.41% 0.57x 1.13x NT$20.10 Million
2019 7.60% 14.98% 0.46x 1.11x NT$-84.55 Million
2020 -3.23% -7.69% 0.38x 1.11x NT$-466.63 Million
2021 -8.41% -30.63% 0.25x 1.09x NT$-828.42 Million
2022 -25.39% -70.45% 0.30x 1.22x NT$-1.31 Billion
2023 -26.54% -58.66% 0.38x 1.20x NT$-1.09 Billion
2024 -7.84% -13.54% 0.50x 1.16x NT$-539.13 Million

Industry Comparison

This section compares GCS Holdings's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.

Industry Context

  • Industry: Semiconductor Equipment & Materials
  • Average net assets among peers: $3,963,876,800
  • Average return on equity (ROE) among peers: 4.82%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
GCS Holdings (4991) NT$2.98 Billion 3.36% 0.17x $601.84 Million
Rectron Ltd (2302) $1.74 Billion 6.07% 0.23x $39.77 Million
Taiwan Mask Corp (2338) $3.62 Billion -1.02% 0.09x $217.60 Million
Lingsen Precision Industries Ltd (2369) $5.31 Billion -10.40% 0.55x $285.76 Million
Greatek Electronics Inc (2441) $9.68 Billion 16.62% 0.10x $727.39 Million
Visual Photonics Epitaxy Co Ltd (2455) $919.04 Million 0.00% 0.65x $1.13 Billion
Pan Jit International Inc (2481) $7.85 Billion 5.85% 1.65x $824.61 Million
Ampoc Far-East Co Ltd (2493) $2.16 Billion 18.34% 0.50x $265.52 Million
Episil-Precision Inc (3016) $1.06 Billion 1.57% 0.14x $187.04 Million
Zenitron Corp (3028) $4.03 Billion 10.78% 1.64x $312.17 Million
ALi Corp (3041) $3.27 Billion 0.43% 0.15x $98.65 Million