LINE Pay Taiwan (TPE:7722) Equity-to-Asset: 0.43 (As of Jun. 2026) — 14% Below Median

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Director of Data and Quant Analytics at GuruFocus
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TPE:7722 LINE Pay Taiwan Ltd TPE:7722
63 GF Score
Price NT$262.00
GF Value NT$737.88
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is LINE Pay Taiwan Equity-to-Asset?

LINE Pay Taiwan TPE:7722 -1.13% 63 Equity-to-Asset is 0.43 as of Jun. 2026, which is 14% below its 10-year median of 0.50. GuruFocus rates TPE:7722 with a GF Score™ of 63/100 and a GF Value™ of NT$737.88 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,894 Software companies, LINE Pay Taiwan ranks worse than 64.62% on this metric.

Equity to Asset ratio is calculated as total stockholders equity divided by total asset. LINE Pay Taiwan's Total Stockholders Equity for the quarter that ended in Jun. 2026 was NT$11,006 Mil. LINE Pay Taiwan's Total Assets for the quarter that ended in Jun. 2026 was NT$25,343 Mil. Therefore, LINE Pay Taiwan's Equity to Asset Ratio for the quarter that ended in Jun. 2026 was 0.43.

The historical rank and industry rank for LINE Pay Taiwan's Equity-to-Asset or its related term are showing as below:

TPE:7722' s Equity-to-Asset Range Over the Past 10 Years
Min: 0.43   Med: 0.5   Max: 0.65
Current: 0.43

During the past 6 years, the highest Equity to Asset Ratio of LINE Pay Taiwan was 0.65. The lowest was 0.43. And the median was 0.50.

TPE:7722's Equity-to-Asset is ranked worse than
64.62% of 2894 companies
in the Software industry
Industry Median: 0.55 vs TPE:7722: 0.43

LINE Pay Taiwan  (TPE:7722) Equity-to-Asset Explanation

Equity to Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity to Asset ratio (more leveraged) may have higher ROE % because of the leverage.

For banks, the required minimum Equity to Asset ratio by regulation is 5%. Some stronger banks may have Equity to Asset Ratio of more than 10%.


LINE Pay Taiwan Equity-to-Asset Related Terms


LINE Pay Taiwan Equity-to-Asset Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan's Equity-to-Asset can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

LINE Pay Taiwan Equity-to-Asset Chart

LINE Pay Taiwan Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Equity-to-Asset
Get a 7-Day Free Trial 0.50 0.44 0.43 0.62 0.53

LINE Pay Taiwan Quarterly Data
Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Equity-to-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.54 0.54 0.53 0.45 0.43

TPE:7722 vs MSFT, PLTR, ORCL: Equity-to-Asset Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan's Equity-to-Asset, along with its competitors' market caps and Equity-to-Asset data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


LINE Pay Taiwan Equity-to-Asset vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's Equity-to-Asset distribution charts can be found below:

* The bar in red indicates where LINE Pay Taiwan's Equity-to-Asset falls into.


TPE:7722
63GF Score
LINE Pay Taiwan Ltd TPE:7722
Equity-to-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LINE Pay Taiwan Equity-to-Asset Calculation

Equity to Asset ratio measures the ratios of the portion of the asset owned by shareholders out of the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Equity to Asset ratio is calculated by dividing total stockholders equity by total asset.

LINE Pay Taiwan's Equity to Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Equity to Asset (A: Dec. 2025 )=Total Stockholders Equity/Total Assets
=10799.567/20508.653
=0.53

LINE Pay Taiwan's Equity to Asset Ratio for the quarter that ended in Jun. 2026 is calculated as

Equity to Asset (Q: Jun. 2026 )=Total Stockholders Equity/Total Assets
=11005.594/25342.99
=0.43

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Equity-to-Asset →
What does a Equity-to-Asset of 0.43 mean?
LINE Pay Taiwan (TPE:7722) has a Equity-to-Asset of 0.43 as of Jun. 2026. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on LINE Pay Taiwan and its competitors. This is 14% below median its historical median of 0.50. Over the past decade, LINE Pay Taiwan's Equity-to-Asset has ranged from 0.43 to 0.65. According to the industry distribution chart, LINE Pay Taiwan ranks #1870 out of 2894 companies in the Software industry, placing it in the top 64.6%.
Is LINE Pay Taiwan's Equity-to-Asset too high?
LINE Pay Taiwan's current Equity-to-Asset of 0.43 is 14% below median its 10-year median of 0.50. Over the past 10 years, this metric has ranged from a low of 0.43 to a high of 0.65. The Software industry median Equity-to-Asset is 0.55. LINE Pay Taiwan's value of 0.43 is 21.8% below this industry median. Based on the distribution chart, LINE Pay Taiwan ranks #1870 out of 2894 companies in the Software industry, which is below the industry midpoint. Overall, LINE Pay Taiwan has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's Equity-to-Asset compare to MSFT and PLTR?
According to the Software industry distribution chart, LINE Pay Taiwan ranks #1870 out of 2894 companies for Equity-to-Asset. This places LINE Pay Taiwan in the lower half of its industry. The industry median Equity-to-Asset is 0.55. LINE Pay Taiwan's value of 0.43 is 21.8% below this benchmark. Historically, LINE Pay Taiwan's own Equity-to-Asset has ranged from 0.43 to 0.65 over the past decade. While the company's 10-year median is 0.50 vs. the industry median of 0.55, LINE Pay Taiwan has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Equity-to-Asset for a Software company?
The median Equity-to-Asset among Software companies is 0.55, based on 2,894 companies in the industry. Companies in the top quartile (top 25%) have a Equity-to-Asset significantly above this median, while those in the bottom quartile fall well below. However, Equity-to-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. LINE Pay Taiwan's current Equity-to-Asset of 0.43 is 21.8% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Equity-to-Asset mean?
A high Equity-to-Asset can signal that a stock is expensive relative to its fundamentals. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on LINE Pay Taiwan and its competitors. For the Software industry, the median Equity-to-Asset is 0.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINE Pay Taiwan's current Equity-to-Asset is 0.43, which is 14% below median its own 10-year median of 0.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
Based on GuruFocus' analysis, LINE Pay Taiwan (TPE:7722) is currently considered Possible Value Trap. The stock's GF Value™ is NT$737.88, compared to a current price of NT$262.00 — trading 64.5% below its estimated fair value. The current Equity-to-Asset is 0.43, which is 14% below median its 10-year median of 0.50 and 21.8% below the Software industry median of 0.55. LINE Pay Taiwan's overall GF Score™ is 63/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Equity-to-Asset calculated?
Equity-to-Asset is calculated from a company's financial statements. For LINE Pay Taiwan (TPE:7722), the current Equity-to-Asset is 0.43 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is LINE Pay Taiwan (TPE:7722) Overvalued in 2026?

Based on GuruFocus' analysis, LINE Pay Taiwan stock appears to be undervalued. The current stock price of NT$262.00 is trading 64.5% below its estimated GF Value™ of NT$737.88. GuruFocus considers LINE Pay Taiwan to be Possible Value Trap.

Key valuation signals for TPE:7722:

  • Equity-to-Asset: 0.43 (14% below median its 10-year median of 0.50)
  • GF Value™: NT$737.88 vs. price of NT$262.00 (64.5% below fair value)
  • GF Score™: 63/100 with 4 warning signs
  • Industry Position: 21.8% below the Software median (#1870 of 2894)

No single metric tells the full story. See the TPE:7722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
63GF Score

Get the complete analysis for TPE:7722

Equity-to-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$262.00
Price
NT$737.88
GF Value