Brighton-Best International Taiwan

TWO:8415 Taiwan Tools & Accessories
Market Cap
$1.03 Billion
NT$34.02 Billion TWD
Market Cap Rank
#12627 Global
#383 in Taiwan
Share Price
NT$33.70
Change (1 day)
-0.44%
52-Week Range
NT$31.90 - NT$38.65
All Time High
NT$39.40
About

Brighton-Best International (Taiwan) Inc. sells screws and nuts in Taiwan, North America, Oceania, and internationally. It also engages in the import, export, and sale of aluminium and protective products; provision of energy technical services; production of pistons for motorcycles, commercial vehicles, and automobiles; investment activities; trading of automobiles engine parts; production of co… Read more

Brighton-Best International Taiwan (8415) - Net Assets

Latest net assets as of September 2025: NT$28.91 Billion TWD

Based on the latest financial reports, Brighton-Best International Taiwan (8415) has net assets worth NT$28.91 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$46.03 Billion) and total liabilities (NT$17.12 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$28.91 Billion
% of Total Assets 62.81%
Annual Growth Rate 13.49%
5-Year Change 69.34%
10-Year Change 273.26%
Growth Volatility 47.03

Brighton-Best International Taiwan - Net Assets Trend (2009–2024)

This chart illustrates how Brighton-Best International Taiwan's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Brighton-Best International Taiwan (2009–2024)

The table below shows the annual net assets of Brighton-Best International Taiwan from 2009 to 2024.

Year Net Assets Change
2024-12-31 NT$27.37 Billion -4.13%
2023-12-31 NT$28.56 Billion +10.15%
2022-12-31 NT$25.92 Billion +32.24%
2021-12-31 NT$19.60 Billion +21.27%
2020-12-31 NT$16.17 Billion -5.88%
2019-12-31 NT$17.18 Billion -12.41%
2018-12-31 NT$19.61 Billion +175.43%
2017-12-31 NT$7.12 Billion +4.14%
2016-12-31 NT$6.84 Billion -6.78%
2015-12-31 NT$7.33 Billion +1.34%
2014-12-31 NT$7.24 Billion +5.78%
2013-12-31 NT$6.84 Billion +77.98%
2012-12-31 NT$3.84 Billion -7.09%
2011-12-31 NT$4.14 Billion +8.20%
2010-12-31 NT$3.82 Billion -6.83%
2009-12-31 NT$4.10 Billion --

Equity Component Analysis

This analysis shows how different components contribute to Brighton-Best International Taiwan'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 7000.6% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$8.97 Billion 37.26%
Other Components NT$15.10 Billion 62.74%
Total Equity NT$24.07 Billion 100.00%

Brighton-Best International Taiwan Competitors by Market Cap

The table below lists competitors of Brighton-Best International Taiwan ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Brighton-Best International Taiwan's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 25,173,438,000 to 24,073,618,000, a change of -1,099,820,000 (-4.4%).
  • Net income of 2,280,218,000 contributed positively to equity growth.
  • Dividend payments of 1,527,694,000 reduced retained earnings.
  • Share repurchases of 113,816,000 reduced equity.
  • Other comprehensive income decreased equity by 2,593,189,999.
  • Other factors increased equity by 854,661,999.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$2.28 Billion +9.47%
Dividends Paid NT$1.53 Billion -6.35%
Share Repurchases NT$113.82 Million -0.47%
Other Comprehensive Income NT$-2.59 Billion -10.77%
Other Changes NT$854.66 Million +3.55%
Total Change NT$- -4.37%

Book Value vs Market Value Analysis

This analysis compares Brighton-Best International Taiwan'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: 1.42x
  • 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 3.13x to 1.42x 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$10.77 NT$33.70 x
2010-12-31 NT$8.55 NT$33.70 x
2011-12-31 NT$9.25 NT$33.70 x
2012-12-31 NT$8.60 NT$33.70 x
2013-12-31 NT$12.63 NT$33.70 x
2014-12-31 NT$11.01 NT$33.70 x
2015-12-31 NT$11.17 NT$33.70 x
2016-12-31 NT$10.43 NT$33.70 x
2017-12-31 NT$12.37 NT$33.70 x
2018-12-31 NT$27.07 NT$33.70 x
2019-12-31 NT$16.65 NT$33.70 x
2020-12-31 NT$15.75 NT$33.70 x
2021-12-31 NT$19.10 NT$33.70 x
2022-12-31 NT$22.02 NT$33.70 x
2023-12-31 NT$24.45 NT$33.70 x
2024-12-31 NT$23.71 NT$33.70 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Brighton-Best International Taiwan 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): 9.47%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 10.04%
  • • Asset Turnover: 0.52x
  • • Equity Multiplier: 1.82x
  • Recent ROE (9.47%) is above the historical average (6.99%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2009 1.71% 2.39% 0.46x 1.57x NT$-340.35 Million
2010 0.48% 0.40% 0.70x 1.72x NT$-364.03 Million
2011 3.75% 2.48% 0.71x 2.14x NT$-258.59 Million
2012 3.13% 1.60% 0.84x 2.35x NT$-263.90 Million
2013 2.34% 1.95% 0.65x 1.84x NT$-524.08 Million
2014 5.94% 3.79% 0.89x 1.76x NT$-293.79 Million
2015 2.90% 1.94% 0.79x 1.89x NT$-520.83 Million
2016 4.93% 3.34% 0.75x 1.97x NT$-346.28 Million
2017 9.80% 6.18% 0.76x 2.09x NT$-14.35 Million
2018 6.06% 7.11% 0.58x 1.47x NT$-772.37 Million
2019 4.89% 4.32% 0.64x 1.78x NT$-878.10 Million
2020 5.83% 6.20% 0.53x 1.78x NT$-674.27 Million
2021 18.32% 16.68% 0.61x 1.80x NT$1.63 Billion
2022 19.93% 17.26% 0.54x 2.13x NT$2.26 Billion
2023 12.41% 12.69% 0.52x 1.89x NT$607.61 Million
2024 9.47% 10.04% 0.52x 1.82x NT$-127.14 Million

Industry Comparison

This section compares Brighton-Best International Taiwan's net assets metrics with peer companies in the Tools & Accessories industry.

Industry Context

  • Industry: Tools & Accessories
  • Average net assets among peers: $3,425,314,700
  • Average return on equity (ROE) among peers: 7.53%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Brighton-Best International Taiwan (8415) NT$28.91 Billion 1.71% 0.59x $312.19 Million
Basso Industry Corp (1527) $4.69 Billion 15.81% 0.15x $112.50 Million
Jenn Feng New Energy Co Ltd (1538) $314.60 Million -31.60% 2.89x $5.14 Million
Chang Type Industrial Co Ltd (1541) $876.37 Million -2.60% 1.04x $24.94 Million
Kinik Co (1560) $6.09 Billion 20.48% 0.57x $1.40 Billion
De Poan Pneumatic (1570) $693.89 Million 11.00% 0.29x $31.32 Million
Inmax Holding Co Ltd (1591) $393.55 Million 2.06% 0.58x $42.14 Million
Tycoons Group Enterprise Co Ltd (2022) $7.12 Billion 4.66% 0.86x $64.34 Million
Hiwin Technologies Corp (2049) $11.80 Billion 17.14% 1.34x $1.96 Billion
Sheh Kai Precision Co Ltd (2063) $566.73 Million 22.21% 0.62x $22.55 Million
Sheh Fung Screws Co Ltd (2065) $1.71 Billion 16.18% 0.72x $39.62 Million