WiseChip Semiconductor (5245) - Net Assets

Latest as of December 2025: NT$689.90 Million TWD ≈ $21.74 Million USD

Based on the latest financial reports, WiseChip Semiconductor (5245) has net assets worth NT$689.90 Million TWD (≈ $21.74 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$1.70 Billion ≈ $53.72 Million USD) and total liabilities (NT$1.02 Billion ≈ $31.98 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 5245 asset resilience ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	NT$689.90 Million
% of Total Assets	40.46%
Annual Growth Rate	3.39%
5-Year Change	-41.59%
10-Year Change	-20.72%
Growth Volatility	19.05

WiseChip Semiconductor - Net Assets Trend (2010–2025)

This chart illustrates how WiseChip Semiconductor's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of WiseChip Semiconductor for the complete picture of this company's asset base.

Annual Net Assets for WiseChip Semiconductor (2010–2025)

The table below shows the annual net assets of WiseChip Semiconductor from 2010 to 2025. For live valuation and market cap data, see 5245 stock market capitalisation.

Year	Net Assets	Change
2025-12-31	NT$689.90 Million ≈ $21.74 Million	-24.49%
2024-12-31	NT$913.70 Million ≈ $28.79 Million	-9.87%
2023-12-31	NT$1.01 Billion ≈ $31.94 Million	-16.58%
2022-12-31	NT$1.22 Billion ≈ $38.29 Million	+2.89%
2021-12-31	NT$1.18 Billion ≈ $37.21 Million	+5.38%
2020-12-31	NT$1.12 Billion ≈ $35.31 Million	+6.68%
2019-12-31	NT$1.05 Billion ≈ $33.10 Million	-5.44%
2018-12-31	NT$1.11 Billion ≈ $35.01 Million	-9.48%
2017-12-31	NT$1.23 Billion ≈ $38.67 Million	+41.06%
2016-12-31	NT$870.19 Million ≈ $27.42 Million	+23.31%
2015-12-31	NT$705.71 Million ≈ $22.23 Million	+46.14%
2014-12-31	NT$482.91 Million ≈ $15.21 Million	+6.53%
2013-12-31	NT$453.32 Million ≈ $14.28 Million	+5.15%
2012-12-31	NT$431.10 Million ≈ $13.58 Million	-8.27%
2011-12-31	NT$469.98 Million ≈ $14.81 Million	+12.39%
2010-12-31	NT$418.18 Million ≈ $13.17 Million	--

Equity Component Analysis

This analysis shows how different components contribute to WiseChip Semiconductor'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 644.8% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	NT$1.04 Billion	155.04%
Total Equity	NT$669.17 Million	100.00%

WiseChip Semiconductor Competitors by Market Cap

The table below lists competitors of WiseChip Semiconductor ranked by their market capitalization.

Company	Market Cap
TPC CONSOLIDATED LTD. F:T7P	$33.15 Million
Symphony Life Bhd KLSE:1538	$33.15 Million
Theradiag SA PA:ALTHE	$33.15 Million
Wayi International Digital Entertainment Co TWO:3086	$33.16 Million
TOP Engineering Co. Ltd KQ:065130	$33.15 Million
Sekuro Plastik Ambalaj Sanayi AS IS:SEKUR	$33.12 Million
Dongil Metal Co. Ltd KQ:109860	$33.10 Million
Wijaya Karya Bangunan Gedung Tbk PT JK:WEGE	$33.09 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 876,590,000 to 669,173,000, a change of -207,417,000 (-23.7%).
Net loss of 211,904,000 reduced equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	NT$-211.90 Million	-31.67%
Other Changes	NT$4.49 Million	+0.67%
Total Change	NT$-	-23.66%

Book Value vs Market Value Analysis

This analysis compares WiseChip Semiconductor'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: 1.57x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has increased from 0.90x to 1.57x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	NT$26.96	NT$24.30	x
2018-12-31	NT$24.70	NT$24.30	x
2019-12-31	NT$23.35	NT$24.30	x
2020-12-31	NT$24.75	NT$24.30	x
2021-12-31	NT$26.43	NT$24.30	x
2022-12-31	NT$27.51	NT$24.30	x
2023-12-31	NT$22.60	NT$24.30	x
2024-12-31	NT$20.31	NT$24.30	x
2025-12-31	NT$15.50	NT$24.30	x

Capital Efficiency Dashboard

This dashboard shows how efficiently WiseChip Semiconductor 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): -31.67%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -27.31%
• Asset Turnover: 0.46x
• Equity Multiplier: 2.55x
Recent ROE (-31.67%) is below the historical average (7.57%), 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	15.93%	7.16%	1.39x	1.61x	NT$24.82 Million
2013	5.29%	2.75%	1.33x	1.44x	NT$-21.37 Million
2014	20.18%	10.15%	1.38x	1.44x	NT$49.17 Million
2015	20.51%	11.27%	1.17x	1.55x	NT$74.16 Million
2016	29.43%	15.32%	1.00x	1.93x	NT$169.08 Million
2017	22.62%	13.85%	1.07x	1.53x	NT$154.89 Million
2018	12.55%	8.25%	0.87x	1.75x	NT$28.37 Million
2019	1.51%	1.17%	0.75x	1.71x	NT$-89.25 Million
2020	7.99%	6.64%	0.82x	1.47x	NT$-22.55 Million
2021	16.75%	13.61%	0.85x	1.45x	NT$79.74 Million
2022	14.53%	12.43%	0.74x	1.59x	NT$55.04 Million
2023	-14.23%	-15.50%	0.50x	1.84x	NT$-236.40 Million
2024	-15.39%	-15.00%	0.50x	2.05x	NT$-222.56 Million
2025	-31.67%	-27.31%	0.46x	2.55x	NT$-278.82 Million

Industry Comparison

This section compares WiseChip Semiconductor'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
WiseChip Semiconductor (5245)	NT$689.90 Million	15.93%	1.47x	$33.15 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 WiseChip Semiconductor

TWO:5245 Taiwan Semiconductors

Market Cap

$33.15 Million

NT$1.05 Billion TWD

Market Cap Rank

#23384 Global

#1477 in Taiwan

Share Price

NT$24.30

Change (1 day)

-1.02%

52-Week Range

NT$19.90 - NT$33.90

All Time High

NT$124.21