Up Young Cornerstone Corp.
Up Young Cornerstone Corp., together with its subsidiaries, engages in the sale of household appliances and air-conditioning equipment in Taiwan, Southeast Asia, and America. It operates through Air Conditioning & Home Appliances Business Group, Commercial Laundry Business Group, and Other Department segments. The company distributes home air conditioners, commercial laundry appliances, coin-push… Read more
Up Young Cornerstone Corp. (6728) - Net Assets
Latest net assets as of September 2025: NT$1.95 Billion TWD
Based on the latest financial reports, Up Young Cornerstone Corp. (6728) has net assets worth NT$1.95 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$4.53 Billion) and total liabilities (NT$2.58 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$1.95 Billion |
| % of Total Assets | 43.0% |
| Annual Growth Rate | 27.72% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 35.81 |
Up Young Cornerstone Corp. - Net Assets Trend (2020–2024)
This chart illustrates how Up Young Cornerstone Corp.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Up Young Cornerstone Corp. (2020–2024)
The table below shows the annual net assets of Up Young Cornerstone Corp. from 2020 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$1.95 Billion | +92.40% |
| 2023-12-31 | NT$1.01 Billion | +0.52% |
| 2022-12-31 | NT$1.01 Billion | +11.61% |
| 2021-12-31 | NT$903.68 Million | +23.29% |
| 2020-12-31 | NT$732.98 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Up Young Cornerstone Corp.'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 120.3% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$632.79 Million | 32.44% |
| Other Components | NT$1.32 Billion | 67.56% |
| Total Equity | NT$1.95 Billion | 100.00% |
Up Young Cornerstone Corp. Competitors by Market Cap
The table below lists competitors of Up Young Cornerstone Corp. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Thanh Cong Textile Garment Investment Trading JSC
VN:TCM
|
$44.92 Million |
|
Gemvaxlink Co. Ltd
KQ:064800
|
$44.93 Million |
|
Medexus Pharmaceuticals Inc
OTCQX:MEDXF
|
$44.95 Million |
|
GAMING INNOVATION DL 1
F:GI11
|
$44.96 Million |
|
Answer Technology Co Ltd
TW:3528
|
$44.91 Million |
|
Graha Andrasentra Propertindo Tbk PT
JK:JGLE
|
$44.90 Million |
|
Butler National Corp
OTCQX:BUKS
|
$44.89 Million |
|
Studentbostader I Sverige AB
ST:STUDBO
|
$44.88 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Up Young Cornerstone Corp.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,013,872,000 to 1,950,682,000, a change of 936,810,000 (92.4%).
- Net income of 303,930,000 contributed positively to equity growth.
- Dividend payments of 149,500,000 reduced retained earnings.
- New share issuances of 756,000,000 increased equity.
- Other comprehensive income decreased equity by 103,330,000.
- Other factors increased equity by 129,710,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$303.93 Million | +15.58% |
| Dividends Paid | NT$149.50 Million | -7.66% |
| Share Issuances | NT$756.00 Million | +38.76% |
| Other Comprehensive Income | NT$-103.33 Million | -5.3% |
| Other Changes | NT$129.71 Million | +6.65% |
| Total Change | NT$- | 92.40% |
Book Value vs Market Value Analysis
This analysis compares Up Young Cornerstone Corp.'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: 1.98x
- 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 3.54x to 1.98x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-12-31 | NT$36.33 | NT$128.50 | x |
| 2021-12-31 | NT$38.89 | NT$128.50 | x |
| 2022-12-31 | NT$43.37 | NT$128.50 | x |
| 2023-12-31 | NT$41.99 | NT$128.50 | x |
| 2024-12-31 | NT$64.79 | NT$128.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Up Young Cornerstone Corp. 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): 15.58%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.66%
- • Asset Turnover: 1.05x
- • Equity Multiplier: 1.71x
- Recent ROE (15.58%) is below the historical average (22.81%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 14.28% | 7.61% | 1.32x | 1.42x | NT$31.13 Million |
| 2021 | 29.89% | 13.89% | 1.58x | 1.36x | NT$179.73 Million |
| 2022 | 31.00% | 12.77% | 1.45x | 1.68x | NT$211.83 Million |
| 2023 | 23.31% | 8.65% | 1.40x | 1.93x | NT$134.98 Million |
| 2024 | 15.58% | 8.66% | 1.05x | 1.71x | NT$108.86 Million |
Industry Comparison
This section compares Up Young Cornerstone Corp.'s net assets metrics with peer companies in the Consumer Electronics industry.
Industry Context
- Industry: Consumer Electronics
- Average net assets among peers: $2,158,911,100
- Average return on equity (ROE) among peers: 8.44%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Up Young Cornerstone Corp. (6728) | NT$1.95 Billion | 14.28% | 1.33x | $44.91 Million |
| Lung Hwa Electronics Co Ltd (2424) | $317.59 Million | -9.51% | 0.16x | $12.91 Million |
| Merry Electronics Co Ltd (2439) | $2.17 Billion | 16.03% | 0.57x | $570.30 Million |
| Taiwan Line Tek Electronic Co Ltd (2462) | $2.55 Billion | 0.44% | 0.92x | $64.46 Million |
| Meiloon Industrial Co Ltd (2477) | $4.80 Billion | 22.79% | 0.42x | $54.24 Million |
| Hanpin Electron Co Ltd (2488) | $1.90 Billion | 9.99% | 0.94x | $79.48 Million |
| Action Electronics Co Ltd (3024) | $3.55 Billion | 18.90% | 1.15x | $69.35 Million |
| Global View Co Ltd (3040) | $1.93 Billion | 36.06% | 0.07x | $52.08 Million |
| U-Tech Media Corp (3050) | $2.71 Billion | 2.67% | 0.85x | $41.27 Million |
| Phonic Corporation (3067) | $158.28 Million | -14.71% | 0.12x | $5.31K |
| Powertech Industrial Co Ltd (3296) | $1.49 Billion | 1.74% | 0.47x | $37.37 Million |