Lung Pien Vacuum Industry Co., Ltd.
Lung Pien Vacuum Industry Co., Ltd. manufactures and sells optical vacuum coaters in Taiwan and internationally. The company provides optical vacuum coaters for metal coatings, sunglass coatings, and plastic and glass coatings. It provides in-line sputtering coating systems, plasma tech, and olympus optical measurement devices. In addition, the company offers turn-key system solutions and technic… Read more
Lung Pien Vacuum Industry Co., Ltd. (5267) - Net Assets
Latest net assets as of June 2025: NT$525.39 Million TWD
Based on the latest financial reports, Lung Pien Vacuum Industry Co., Ltd. (5267) has net assets worth NT$525.39 Million TWD as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$820.63 Million) and total liabilities (NT$295.24 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$525.39 Million |
| % of Total Assets | 64.02% |
| Annual Growth Rate | -0.01% |
| 5-Year Change | 2.69% |
| 10-Year Change | N/A |
| Growth Volatility | 4.39 |
Lung Pien Vacuum Industry Co., Ltd. - Net Assets Trend (2019–2024)
This chart illustrates how Lung Pien Vacuum Industry Co., Ltd.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lung Pien Vacuum Industry Co., Ltd. (2019–2024)
The table below shows the annual net assets of Lung Pien Vacuum Industry Co., Ltd. from 2019 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$609.99 Million | +6.40% |
| 2023-12-31 | NT$573.31 Million | -5.66% |
| 2022-12-31 | NT$607.72 Million | +3.80% |
| 2021-12-31 | NT$585.47 Million | -1.44% |
| 2020-12-31 | NT$593.99 Million | -2.66% |
| 2019-12-31 | NT$610.20 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lung Pien Vacuum Industry Co., Ltd.'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 11.3% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$192.73 Million | 31.60% |
| Common Stock | NT$253.00 Million | 41.48% |
| Other Comprehensive Income | NT$144.41 Million | 23.68% |
| Other Components | NT$19.84 Million | 3.25% |
| Total Equity | NT$609.99 Million | 100.00% |
Lung Pien Vacuum Industry Co., Ltd. Competitors by Market Cap
The table below lists competitors of Lung Pien Vacuum Industry Co., Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
NOMURA REAL EST.MAS.FD
F:8BQ
|
$9.02 Million |
|
Leo Global Logistics Public Company Limited
BK:LEO
|
$9.02 Million |
|
Royalties Inc.
F:P8T
|
$9.02 Million |
|
Oi S.A
SA:OIBR3
|
$9.03 Million |
|
Chin Well Holdings Bhd
KLSE:5007
|
$9.01 Million |
|
NUEPF
PINK:NUEPF
|
$9.01 Million |
|
Primo Service Solutions PCL
BK:PRI
|
$9.01 Million |
|
Sikko Industries Limited
NSE:SIKKO
|
$9.00 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lung Pien Vacuum Industry Co., Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 573,314,000 to 609,989,000, a change of 36,675,000 (6.4%).
- Net income of 72,567,000 contributed positively to equity growth.
- Dividend payments of 37,950,000 reduced retained earnings.
- Other comprehensive income increased equity by 147,553,000.
- Other factors decreased equity by 145,495,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$72.57 Million | +11.9% |
| Dividends Paid | NT$37.95 Million | -6.22% |
| Other Comprehensive Income | NT$147.55 Million | +24.19% |
| Other Changes | NT$-145.50 Million | -23.85% |
| Total Change | NT$- | 6.40% |
Book Value vs Market Value Analysis
This analysis compares Lung Pien Vacuum Industry Co., Ltd.'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: 1.08x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | NT$23.88 | NT$25.95 | x |
| 2020-12-31 | NT$23.34 | NT$25.95 | x |
| 2021-12-31 | NT$23.10 | NT$25.95 | x |
| 2022-12-31 | NT$23.89 | NT$25.95 | x |
| 2023-12-31 | NT$22.61 | NT$25.95 | x |
| 2024-12-31 | NT$24.02 | NT$25.95 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lung Pien Vacuum Industry Co., Ltd. utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 11.90%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 16.15%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.33x
- Recent ROE (11.90%) is above the historical average (8.68%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 8.34% | 13.04% | 0.51x | 1.25x | NT$-10.13 Million |
| 2020 | 7.16% | 12.15% | 0.43x | 1.36x | NT$-16.89 Million |
| 2021 | 7.15% | 10.54% | 0.51x | 1.32x | NT$-16.71 Million |
| 2022 | 11.88% | 16.29% | 0.56x | 1.31x | NT$11.43 Million |
| 2023 | 5.66% | 8.95% | 0.44x | 1.45x | NT$-24.88 Million |
| 2024 | 11.90% | 16.15% | 0.55x | 1.33x | NT$11.57 Million |
Industry Comparison
This section compares Lung Pien Vacuum Industry Co., Ltd.'s net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $13,532,689,500
- Average return on equity (ROE) among peers: 12.35%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lung Pien Vacuum Industry Co., Ltd. (5267) | NT$525.39 Million | 8.34% | 0.56x | $9.02 Million |
| TECO Electric & Machinery Co Ltd (1504) | $61.70 Billion | 5.22% | 0.61x | $3.79 Billion |
| Chung-Hsin Electric & Machinery Mfg Corp (1513) | $19.24 Billion | 18.82% | 1.56x | $1.96 Billion |
| Anderson Industrial Corp (1528) | $2.30 Billion | -6.77% | 1.31x | $87.63 Million |
| Awea Mechantronic Co Ltd (1530) | $3.16 Billion | 4.15% | 0.97x | $20.63 Million |
| Kaulin Mfg (1531) | $4.60 Billion | 7.11% | 0.29x | $39.04 Million |
| Chiu Ting Machinery Co Ltd (1539) | $990.48 Million | 22.54% | 1.99x | $14.13 Million |
| Roundtop Machinery Industries Co Ltd (1540) | $1.20 Billion | 23.81% | 0.57x | $45.90 Million |
| Sinmag Equipment (1580) | $2.98 Billion | 20.23% | 0.34x | $131.61 Million |
| Goodway Machine Corp (1583) | $4.00 Billion | 10.09% | 1.15x | $28.04 Million |
| Airtac International Group (1590) | $35.15 Billion | 18.33% | 0.36x | $3.89 Billion |