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Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Largan Precision Co's intangible assets for the quarter that ended in Jun. 2026 was NT$493 Mil.
Largan Precision Co (TPE:3008) Intangible Assets Explanation
If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.
The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.
Some intangibles are amortized. Amortization is the depreciation of intangible assets.
Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.
Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.
If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.
Intangibles acquired are on balance sheet at fair value.
Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.
One of the reasons competitive advantage power can remain hidden for so long.
Be Aware
Companies may change the way intangible assets are amortized, and this will affect their reported earnings.
Largan Precision Co Intangible Assets Related Terms
Largan Precision Co Intangible Assets Historical Data
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The historical data trend for Largan Precision Co's Intangible Assets 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.
Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.
Largan Precision Co (TPE:3008) has a Intangible Assets of NT$493 Mil as of Jun. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on Largan Precision Co and its competitors.
Is Largan Precision Co's Intangible Assets too high?
Largan Precision Co's current Intangible Assets is NT$493 Mil. Overall, Largan Precision Co has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Largan Precision Co's Intangible Assets compare to APH and GLW?
Largan Precision Co's Intangible Assets of NT$493 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Intangible Assets for a Hardware company?
A good Intangible Assets depends on the Hardware industry context. However, Intangible Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Largan Precision Co and its competitors. Largan Precision Co's current Intangible Assets is NT$493 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Largan Precision Co stock overvalued right now?
Based on GuruFocus' analysis, Largan Precision Co (TPE:3008) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$2,962.95, compared to a current price of NT$6,405.00 — trading 116.2% above its estimated fair value. The current Intangible Assets is NT$493 Mil. Largan Precision Co's overall GF Score™ is 74/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Largan Precision Co (TPE:3008), the current Intangible Assets is NT$493 Mil 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 Largan Precision Co (TPE:3008) Overvalued in 2026?
Based on GuruFocus' analysis, Largan Precision Co stock appears to be overvalued.
The current stock price of NT$6,405.00 is trading 116.2% above its estimated GF Value™ of NT$2,962.95.
GuruFocus considers Largan Precision Co to be Significantly Overvalued.
Key valuation signals for TPE:3008:
Intangible Assets: NT$493 Mil
GF Value™: NT$2,962.95 vs. price of NT$6,405.00 (116.2% above fair value)
No single metric tells the full story. See the TPE:3008 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Largan Precision is the leader in optical lens technology and the world's largest handset lensmaker by value. The company boasts almost three decades of experience in the production of optical lenses, namely plastic aspherical lenses, which are widely used to manufacture smartphone cameras. It is a major supplier of high-end handset camera lenses to global smartphone brands such as Apple and Samsung. The firm also produces optical lenses for various applications, such as for automobiles, digital cameras, and extended reality headsets. Largan was co-founded in 1987 by Scott Lin, whose son Adam Lin serves as the current CEO and chair. Largan is headquartered and mainly operates in Taichung City, Taiwan, and employs around 8,000 people.
74GF Score
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Intangible Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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