Superior Plating Technology Co Ltd

TWO:8431 Taiwan Specialty Chemicals
Market Cap
$88.10 Million
NT$2.92 Billion TWD
Market Cap Rank
#21313 Global
#1163 in Taiwan
Share Price
NT$68.00
Change (1 day)
-3.41%
52-Week Range
NT$38.00 - NT$78.80
All Time High
NT$102.56
About

Superior Plating Technology Co., Ltd. operates as a surface treatment service provider and planting management company in Taiwan. The company offers surface treatment services for metal or plastic products, as well as related management consulting services, such as environmental, automation, and production services; and is involved in the wholesale of electrical appliances and industrial additive… Read more

Superior Plating Technology Co Ltd (8431) - Net Assets

Latest net assets as of June 2025: NT$970.50 Million TWD

Based on the latest financial reports, Superior Plating Technology Co Ltd (8431) has net assets worth NT$970.50 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$1.43 Billion) and total liabilities (NT$455.57 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$970.50 Million
% of Total Assets 68.05%
Annual Growth Rate 2.17%
5-Year Change 22.7%
10-Year Change N/A
Growth Volatility 10.16

Superior Plating Technology Co Ltd - Net Assets Trend (2017–2024)

This chart illustrates how Superior Plating Technology 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 Superior Plating Technology Co Ltd (2017–2024)

The table below shows the annual net assets of Superior Plating Technology Co Ltd from 2017 to 2024.

Year Net Assets Change
2024-12-31 NT$1.14 Billion +7.90%
2023-12-31 NT$1.06 Billion +1.22%
2022-12-31 NT$1.05 Billion -3.53%
2021-12-31 NT$1.09 Billion +16.45%
2020-12-31 NT$932.50 Million +15.47%
2019-12-31 NT$807.58 Million -11.52%
2018-12-31 NT$912.76 Million -7.30%
2017-12-31 NT$984.67 Million --

Equity Component Analysis

This analysis shows how different components contribute to Superior Plating Technology 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 grown by 31012700000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings NT$210.88 Million 21.11%
Other Components NT$787.86 Million 78.89%
Total Equity NT$998.74 Million 100.00%

Superior Plating Technology Co Ltd Competitors by Market Cap

The table below lists competitors of Superior Plating Technology Co Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Superior Plating Technology Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 903,448,000 to 998,740,000, a change of 95,292,000 (10.5%).
  • Net income of 54,875,000 contributed positively to equity growth.
  • Dividend payments of 13,050,000 reduced retained earnings.
  • Share repurchases of 19,047,000 reduced equity.
  • Other factors increased equity by 72,514,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$54.88 Million +5.49%
Dividends Paid NT$13.05 Million -1.31%
Share Repurchases NT$19.05 Million -1.91%
Other Changes NT$72.51 Million +7.26%
Total Change NT$- 10.55%

Book Value vs Market Value Analysis

This analysis compares Superior Plating Technology 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: 2.99x
  • 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 3.41x to 2.99x 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$19.96 NT$68.00 x
2018-12-31 NT$18.59 NT$68.00 x
2019-12-31 NT$16.47 NT$68.00 x
2020-12-31 NT$18.74 NT$68.00 x
2021-12-31 NT$21.27 NT$68.00 x
2022-12-31 NT$20.07 NT$68.00 x
2023-12-31 NT$20.74 NT$68.00 x
2024-12-31 NT$22.77 NT$68.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Superior Plating Technology 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): 5.49%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 5.33%
  • • Asset Turnover: 0.62x
  • • Equity Multiplier: 1.66x
  • Recent ROE (5.49%) is above the historical average (1.47%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2017 -11.24% -12.82% 0.53x 1.67x NT$-187.56 Million
2018 -9.75% -7.99% 0.72x 1.70x NT$-163.89 Million
2019 -11.23% -10.47% 0.59x 1.83x NT$-155.41 Million
2020 12.78% 10.25% 0.70x 1.77x NT$23.18 Million
2021 19.85% 13.86% 0.74x 1.93x NT$93.31 Million
2022 2.95% 2.30% 0.68x 1.88x NT$-62.10 Million
2023 2.86% 2.80% 0.59x 1.72x NT$-64.53 Million
2024 5.49% 5.33% 0.62x 1.66x NT$-45.00 Million

Industry Comparison

This section compares Superior Plating Technology Co Ltd's net assets metrics with peer companies in the Specialty Chemicals industry.

Industry Context

  • Industry: Specialty Chemicals
  • Average net assets among peers: $44,934,559,200
  • Average return on equity (ROE) among peers: 11.62%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Superior Plating Technology Co Ltd (8431) NT$970.50 Million -11.24% 0.47x $49.29 Million
Formosa Plastics Corp (1301) $225.33 Billion 12.22% 0.47x $5.82 Billion
Nan Ya Plastics Corp (1303) $142.47 Billion 14.77% 1.15x $13.36 Billion
USI Corp (1304) $29.40 Billion 10.91% 0.90x $220.86 Million
China General Plastics Corp (1305) $4.97 Billion 0.94% 1.40x $160.91 Million
Asia Polymer Corp (1308) $9.82 Billion 5.76% 0.52x $156.91 Million
Taita Chemical Co Ltd (1309) $3.69 Billion 0.65% 0.67x $113.99 Million
China Petrochemical Development Corp (1314) $22.05 Billion 8.06% 1.26x $902.62 Million
Ocean Plastics Co Ltd (1321) $2.93 Billion 13.39% 0.47x $168.69 Million
Asia Plastic Recycling Holding Ltd (1337) $2.63 Billion 37.56% 0.24x $42.00 Million
Everlight Chemical Industrial Corp (1711) $6.07 Billion 11.90% 0.51x $317.86 Million