Aurona Industries
Aurona Industries, Inc. engages in the manufacturing, processing, and trading of printed circuit boards, insulation materials, and decorative laminates in Taiwan and China. Its products include fireproof decorative panels for construction and other wood products. In addition, it manufactures and sale resins and plastics, as well as fiberglass and resin laminates. Further, it imports and exports i… Read more
Aurona Industries (8074) - Net Assets
Latest net assets as of September 2025: NT$1.59 Billion TWD
Based on the latest financial reports, Aurona Industries (8074) has net assets worth NT$1.59 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$3.33 Billion) and total liabilities (NT$1.74 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$1.59 Billion |
| % of Total Assets | 47.72% |
| Annual Growth Rate | 0.83% |
| 5-Year Change | 13.9% |
| 10-Year Change | N/A |
| Growth Volatility | 32.99 |
Aurona Industries - Net Assets Trend (2017–2024)
This chart illustrates how Aurona Industries's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Aurona Industries (2017–2024)
The table below shows the annual net assets of Aurona Industries from 2017 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | NT$1.59 Billion | +2.79% |
| 2023-12-31 | NT$1.54 Billion | -3.64% |
| 2022-12-31 | NT$1.60 Billion | +13.98% |
| 2021-12-31 | NT$1.41 Billion | +0.89% |
| 2020-12-31 | NT$1.39 Billion | -45.11% |
| 2019-12-31 | NT$2.54 Billion | +74.79% |
| 2018-12-31 | NT$1.45 Billion | -3.05% |
| 2017-12-31 | NT$1.50 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Aurona Industries'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 39.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$218.07 Million | 14.18% |
| Other Components | NT$1.32 Billion | 85.82% |
| Total Equity | NT$1.54 Billion | 100.00% |
Aurona Industries Competitors by Market Cap
The table below lists competitors of Aurona Industries ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
MMTEC Inc
NASDAQ:MTC
|
$110.07 Million |
|
Humana AB (publ)
ST:HUM
|
$110.09 Million |
|
Humana AB
LSE:0RF7
|
$110.09 Million |
|
Toyo Kanetsu K.K
F:TQ2
|
$110.14 Million |
|
Lim Seong Hai Capital Berhad
KLSE:0351
|
$110.05 Million |
|
Bank Danamon Indonesia Tbk
JK:BDMN
|
$110.04 Million |
|
Wheels India Limited
NSE:WHEELS
|
$110.00 Million |
|
Value Added Technology Co. Ltd
KQ:043150
|
$109.99 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Aurona Industries's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,499,342,000 to 1,537,379,000, a change of 38,037,000 (2.5%).
- Net income of 94,944,000 contributed positively to equity growth.
- Dividend payments of 80,974,000 reduced retained earnings.
- Other factors increased equity by 24,067,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$94.94 Million | +6.18% |
| Dividends Paid | NT$80.97 Million | -5.27% |
| Other Changes | NT$24.07 Million | +1.57% |
| Total Change | NT$- | 2.54% |
Book Value vs Market Value Analysis
This analysis compares Aurona Industries'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: 3.26x
- 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 3.43x to 3.26x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | NT$18.05 | NT$61.90 | x |
| 2018-12-31 | NT$17.64 | NT$61.90 | x |
| 2019-12-31 | NT$16.84 | NT$61.90 | x |
| 2020-12-31 | NT$16.76 | NT$61.90 | x |
| 2021-12-31 | NT$16.88 | NT$61.90 | x |
| 2022-12-31 | NT$19.24 | NT$61.90 | x |
| 2023-12-31 | NT$18.41 | NT$61.90 | x |
| 2024-12-31 | NT$18.99 | NT$61.90 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Aurona Industries 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): 6.18%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.55%
- • Asset Turnover: 0.44x
- • Equity Multiplier: 1.84x
- Recent ROE (6.18%) is below the historical average (7.51%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 10.07% | 11.60% | 0.48x | 1.81x | NT$1.01 Million |
| 2018 | 7.44% | 7.52% | 0.53x | 1.88x | NT$-36.42 Million |
| 2019 | 3.67% | 4.03% | 0.48x | 1.88x | NT$-85.60 Million |
| 2020 | 5.40% | 5.98% | 0.53x | 1.71x | NT$-62.90 Million |
| 2021 | 5.56% | 5.50% | 0.53x | 1.92x | NT$-60.96 Million |
| 2022 | 17.97% | 20.47% | 0.46x | 1.90x | NT$124.72 Million |
| 2023 | 3.77% | 4.97% | 0.46x | 1.66x | NT$-93.46 Million |
| 2024 | 6.18% | 7.55% | 0.44x | 1.84x | NT$-58.79 Million |
Industry Comparison
This section compares Aurona Industries'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 |
|---|---|---|---|---|
| Aurona Industries (8074) | NT$1.59 Billion | 10.07% | 1.10x | $110.06 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 |