Eslite Spectrum

TWO:2926 Taiwan Department Stores
Market Cap
$53.28 Million
NT$1.76 Billion TWD
Market Cap Rank
#25206 Global
#1562 in Taiwan
Share Price
NT$37.20
Change (1 day)
-0.13%
52-Week Range
NT$37.00 - NT$52.00
All Time High
NT$167.22
About

Eslite Spectrum Corporation, together with its subsidiaries, operates department stores in Taiwan, Hong Kong, China, Japan, and Malaysia. It operates through Omni-Channel Development Business, Hospitality Business, Hotel Business, and Other segments. The company also provides management counseling, hotel management, logistics and warehousing, engineering, and cultural and creative industry agency… Read more

Eslite Spectrum (2926) - Total Assets

Latest total assets as of December 2025: NT$15.97 Billion TWD

Based on the latest financial reports, Eslite Spectrum (2926) holds total assets worth NT$15.97 Billion TWD as of December 2025.

Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments.

Eslite Spectrum - Total Assets Trend (2015–2025)

This chart illustrates how Eslite Spectrum’s total assets have evolved over time, based on quarterly financial data. Explore and compare other companies by total assets.

Eslite Spectrum - Asset Composition Analysis

Current Asset Composition (December 2025)

Eslite Spectrum's total assets of NT$15.97 Billion consist of 29.2% current assets and 70.9% non-current assets.

Asset Category Amount (TWD) % of Total Assets
Cash & Equivalents NT$0.00 8.2%
Accounts Receivable NT$876.63 Million 5.5%
Inventory NT$1.40 Billion 8.7%
Property, Plant & Equipment NT$0.00 0.0%
Intangible Assets NT$0.00 0.0%
Goodwill NT$0.00 0.0%

Asset Composition Trend (2015–2025)

This chart illustrates how Eslite Spectrum's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution.

Key Asset Composition Facts

  • Current vs. Non-Current Assets: Eslite Spectrum's current assets represent 29.2% of total assets in 2025, a decrease from 61.8% in 2015.
  • Cash Position: Cash and equivalents constituted 8.2% of total assets in 2025, down from 34.0% in 2015.
  • Tangible vs. Intangible: Intangible assets (including goodwill) make up 0.0% of total assets, unchanged from 0.0% in 2015.
  • Asset Diversification: The largest asset category is inventory at 8.7% of total assets.

Eslite Spectrum Competitors by Total Assets

Key competitors of Eslite Spectrum based on total assets are shown below.

Eslite Spectrum - Asset Efficiency Metrics

Asset efficiency metrics measure how effectively a company uses its assets to generate revenue and profits. These indicators help investors evaluate management's ability to deploy capital efficiently.

Asset Turnover Ratio

Measures how efficiently a company uses its assets to generate sales

Historical Range: 0.31 - 0.88

Moderate asset utilization - Eslite Spectrum generates 0.44x its asset value in annual revenue.

Return on Assets (ROA)

Measures how efficiently a company uses its assets to generate profits

Historical Range: -1.66% - 8.71%

Moderate ROA - For every $100 in assets, Eslite Spectrum generates $ 0.16 in net profit.

Eslite Spectrum - Liquidity and Working Capital Analysis

Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.

Key Liquidity Metrics

Metric Current 1 Year Ago 5 Years Ago
Current Ratio 0.86 0.88 0.65
Quick Ratio 0.60 0.61 0.48
Cash Ratio 0.00 0.00 0.00
Working Capital NT$-735.74 Million NT$ -609.75 Million NT$ -1.44 Billion

Eslite Spectrum - Advanced Valuation Insights

This section examines the relationship between Eslite Spectrum's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.

Key Valuation Metrics

Current Price-to-Book Ratio 2.91
Latest Market Cap to Assets Ratio 0.00
Asset Growth Rate (YoY) -1.6%
Total Assets NT$15.97 Billion
Market Capitalization $21.20 Million USD

Valuation Analysis

Below Book Valuation: The market values Eslite Spectrum's assets below their book value (0.00 x), which may indicate investor concerns about asset quality or future growth.

Slight Asset Contraction: Eslite Spectrum's assets decreased by 1.6% over the past year, which may reflect streamlining or optimization of resources.

Annual Total Assets for Eslite Spectrum (2015–2025)

The table below shows the annual total assets of Eslite Spectrum from 2015 to 2025.

Year Total Assets Change
2025-12-31 NT$15.97 Billion -1.56%
2024-12-31 NT$16.23 Billion -6.88%
2023-12-31 NT$17.43 Billion +28.52%
2022-12-31 NT$13.56 Billion -1.73%
2021-12-31 NT$13.80 Billion -4.82%
2020-12-31 NT$14.50 Billion -9.36%
2019-12-31 NT$15.99 Billion +181.70%
2018-12-31 NT$5.68 Billion +13.44%
2017-12-31 NT$5.00 Billion +3.58%
2016-12-31 NT$4.83 Billion +5.51%
2015-12-31 NT$4.58 Billion --