AVY Precision Technology
Abico AVY Co., Ltd. designs, produces, and sells camera parts in Taiwan. It offers metal parts for cameras and mobile phones; inner structure parts, including LCD frames and laser welding assemblies; and nameplate and appearance parts, such as decorative parts, stamping plates, and flash reflector covers. The also offers multi-function printers and mechanical parts of medical equipment; electroni… Read more
AVY Precision Technology (5392) - Net Assets
Latest net assets as of September 2025: NT$7.87 Billion TWD
Based on the latest financial reports, AVY Precision Technology (5392) has net assets worth NT$7.87 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$14.66 Billion) and total liabilities (NT$6.79 Billion). 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$7.87 Billion |
| % of Total Assets | 53.66% |
| Annual Growth Rate | 6.48% |
| 5-Year Change | 16.31% |
| 10-Year Change | 34.33% |
| Growth Volatility | 8.9 |
AVY Precision Technology - Net Assets Trend (2009–2024)
This chart illustrates how AVY Precision Technology's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for AVY Precision Technology (2009–2024)
The table below shows the annual net assets of AVY Precision Technology from 2009 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$8.06 Billion | +7.84% |
| 2023-12-31 | NT$7.48 Billion | +0.27% |
| 2022-12-31 | NT$7.46 Billion | +0.77% |
| 2021-12-31 | NT$7.40 Billion | +6.74% |
| 2020-12-31 | NT$6.93 Billion | -0.13% |
| 2019-12-31 | NT$6.94 Billion | +1.89% |
| 2018-12-31 | NT$6.81 Billion | +0.96% |
| 2017-12-31 | NT$6.75 Billion | +17.31% |
| 2016-12-31 | NT$5.75 Billion | -4.17% |
| 2015-12-31 | NT$6.00 Billion | +6.17% |
| 2014-12-31 | NT$5.65 Billion | +18.95% |
| 2013-12-31 | NT$4.75 Billion | +30.82% |
| 2012-12-31 | NT$3.63 Billion | +9.72% |
| 2011-12-31 | NT$3.31 Billion | +1.30% |
| 2010-12-31 | NT$3.27 Billion | +3.98% |
| 2009-12-31 | NT$3.14 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to AVY Precision Technology'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 22.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$817.27 Million | 13.95% |
| Other Components | NT$5.04 Billion | 86.05% |
| Total Equity | NT$5.86 Billion | 100.00% |
AVY Precision Technology Competitors by Market Cap
The table below lists competitors of AVY Precision Technology ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Dogu Aras Enerji Yatirimlari AS
IS:ARASE
|
$147.06 Million |
|
APAC Opto Electronics
TWO:4908
|
$147.09 Million |
|
Cardinal Ethanol LLC
OTCGREY:CRDE
|
$147.10 Million |
|
St.Shine Optical Co Ltd
TWO:1565
|
$147.19 Million |
|
Suzhou Longjie Special Fiber Co Ltd
SHG:603332
|
$146.89 Million |
|
FIRST SAVINGS FINL DL-01
F:8N4
|
$146.85 Million |
|
C6K0
F:C6K0
|
$146.82 Million |
|
Owens & Minor Inc
NYSE:OMI
|
$146.82 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in AVY Precision Technology's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 5,571,748,000 to 5,856,511,000, a change of 284,763,000 (5.1%).
- Net income of 29,690,000 contributed positively to equity growth.
- Dividend payments of 50,688,000 reduced retained earnings.
- Other comprehensive income decreased equity by 357,851,999.
- Other factors increased equity by 663,612,999.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$29.69 Million | +0.51% |
| Dividends Paid | NT$50.69 Million | -0.87% |
| Other Comprehensive Income | NT$-357.85 Million | -6.11% |
| Other Changes | NT$663.61 Million | +11.33% |
| Total Change | NT$- | 5.11% |
Book Value vs Market Value Analysis
This analysis compares AVY Precision Technology'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: 1.18x
- 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 1.32x to 1.18x 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$29.93 | NT$39.45 | x |
| 2010-12-31 | NT$29.32 | NT$39.45 | x |
| 2011-12-31 | NT$31.19 | NT$39.45 | x |
| 2012-12-31 | NT$30.15 | NT$39.45 | x |
| 2013-12-31 | NT$34.78 | NT$39.45 | x |
| 2014-12-31 | NT$37.76 | NT$39.45 | x |
| 2015-12-31 | NT$34.84 | NT$39.45 | x |
| 2016-12-31 | NT$35.03 | NT$39.45 | x |
| 2017-12-31 | NT$28.59 | NT$39.45 | x |
| 2018-12-31 | NT$31.30 | NT$39.45 | x |
| 2019-12-31 | NT$30.68 | NT$39.45 | x |
| 2020-12-31 | NT$30.66 | NT$39.45 | x |
| 2021-12-31 | NT$30.79 | NT$39.45 | x |
| 2022-12-31 | NT$32.09 | NT$39.45 | x |
| 2023-12-31 | NT$33.13 | NT$39.45 | x |
| 2024-12-31 | NT$33.36 | NT$39.45 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently AVY Precision Technology 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): 0.51%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.31%
- • Asset Turnover: 0.60x
- • Equity Multiplier: 2.69x
- Recent ROE (0.51%) is below the historical average (5.31%), 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 | 20.04% | 16.56% | 0.74x | 1.65x | NT$298.47 Million |
| 2010 | 23.37% | 15.40% | 0.87x | 1.74x | NT$418.83 Million |
| 2011 | 8.90% | 19.33% | 0.32x | 1.44x | NT$-36.47 Million |
| 2012 | 3.81% | 2.75% | 0.69x | 2.01x | NT$-197.21 Million |
| 2013 | 4.25% | 4.44% | 0.55x | 1.73x | NT$-232.10 Million |
| 2014 | 2.89% | 3.42% | 0.47x | 1.78x | NT$-314.09 Million |
| 2015 | 0.17% | 0.13% | 0.52x | 2.64x | NT$-423.84 Million |
| 2016 | 1.72% | 0.91% | 0.69x | 2.71x | NT$-343.74 Million |
| 2017 | 5.22% | 1.83% | 0.88x | 3.24x | NT$-206.66 Million |
| 2018 | 0.84% | 0.29% | 0.87x | 3.31x | NT$-385.98 Million |
| 2019 | 7.85% | 3.49% | 0.81x | 2.78x | NT$-115.77 Million |
| 2020 | -1.60% | -0.76% | 0.70x | 3.01x | NT$-598.82 Million |
| 2021 | 4.40% | 1.92% | 0.74x | 3.07x | NT$-290.14 Million |
| 2022 | 0.49% | 0.25% | 0.68x | 2.85x | NT$-512.50 Million |
| 2023 | 2.11% | 1.25% | 0.61x | 2.75x | NT$-439.39 Million |
| 2024 | 0.51% | 0.31% | 0.60x | 2.69x | NT$-555.96 Million |
Industry Comparison
This section compares AVY Precision Technology's net assets metrics with peer companies in the Electronic Components industry.
Industry Context
- Industry: Electronic Components
- Average net assets among peers: $27,403,349,900
- Average return on equity (ROE) among peers: 9.39%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| AVY Precision Technology (5392) | NT$7.87 Billion | 20.04% | 0.86x | $146.98 Million |
| Syncmold Enterprise Corp (1582) | $3.54 Billion | 14.79% | 0.82x | $298.69 Million |
| Fulltech Fiber Glass (1815) | $6.73 Billion | 0.00% | 0.78x | $1.40 Billion |
| Delta Electronics Inc (2308) | $139.46 Billion | 13.05% | 0.88x | $79.20 Billion |
| Compeq Manufacturing Co Ltd (2313) | $12.76 Billion | 0.00% | 1.42x | $6.31 Billion |
| Hon Hai Precision Industry Co Ltd (2317) | $55.62 Billion | 23.52% | 0.79x | $77.18 Billion |
| Pan-International Industrial Corp (2328) | $14.42 Billion | 4.40% | 0.40x | $547.00 Million |
| Chin-Poon Industrial Co Ltd (2355) | $10.35 Billion | 9.66% | 0.67x | $428.70 Million |
| Solomon Technology Corp (2359) | $4.51 Billion | 1.92% | 0.20x | $419.65 Million |
| Unitech Printed Circuit Board Corp (2367) | $9.81 Billion | 5.57% | 0.97x | $1.34 Billion |
| Gold Circuit Electronics Ltd (2368) | $16.83 Billion | 20.96% | 0.97x | $8.99 Billion |