Genius Electronic Optical Co (TPE:3406) Property, Plant and Equipment: NT$19,676 Mil (As of Dec. 2025)


TPE:3406 Genius Electronic Optical Co Ltd TPE:3406
91 GF Score
Price NT$616.00
GF Value NT$496.50
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Genius Electronic Optical Co Property, Plant and Equipment?

Genius Electronic Optical Co TPE:3406 91 Property, Plant and Equipment is NT$19,676 Mil as of Dec. 2025. GuruFocus rates TPE:3406 with a GF Score™ of 91/100 and a GF Value™ of NT$496.50 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Genius Electronic Optical Co's quarterly net PPE increased from Jun. 2025 (NT$18,861 Mil) to Sep. 2025 (NT$19,256 Mil) and increased from Sep. 2025 (NT$19,256 Mil) to Dec. 2025 (NT$19,676 Mil).

Genius Electronic Optical Co's annual net PPE declined from Dec. 2023 (NT$22,026 Mil) to Dec. 2024 (NT$21,485 Mil) and declined from Dec. 2024 (NT$21,485 Mil) to Dec. 2025 (NT$19,676 Mil).


Genius Electronic Optical Co  (TPE:3406) Property, Plant and Equipment Explanation

A company with durable competitive advantage doesn't need to constantly upgrade its equipment to stay competitive. The company replaces when it wears out. On the other hand, a company without any advantages must replace to keep pace.

Difference between a company with a moat and one without is that the company with the competitive advantage finances new equipment through internal cash flows, whereas the no advantage company requires debt to finance.

Producing a consistent product that doesn't change equates to consistent profits. There is no need to upgrade plants which frees up cash for other ventures. Think Coca Cola, Johnson & Johnson etc.


Genius Electronic Optical Co Property, Plant and Equipment Related Terms


Genius Electronic Optical Co Property, Plant and Equipment Historical Data

* Premium members only.

The historical data trend for Genius Electronic Optical Co's Property, Plant and Equipment 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.

Genius Electronic Optical Co Property, Plant and Equipment Chart

Genius Electronic Optical Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Property, Plant and Equipment
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15,917.33 20,047.39 22,026.22 21,484.78 19,676.06

Genius Electronic Optical Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Property, Plant and Equipment Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 21,484.78 21,066.17 18,860.90 19,255.98 19,676.06
TPE:3406
91GF Score
Genius Electronic Optical Co Ltd TPE:3406
Property, Plant and Equipment is just one metric. See GF Score™, valuation, warning signs, and more.
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Genius Electronic Optical Co Property, Plant and Equipment Calculation

Property, Plant and Equipment (PPE) are the fixed assets of the companyFixed assets are also known as non-current assets.

Property, plant, and equipment includes assets that will - in the normal course of business - neither be used up in the next year nor will become a part of any product sold to customers.

Some of the most common parts of property, plant, and equipment are:


Land
Buildings (and leasehold improvements)
Transportation equipment
Manufacturing equipment
Office equipment
Office furniture

Companies with lots of property, plant, and equipment often have special categories. For example, railroad property includes:


Track
Ties
Ballast
Bridges
Tunnels
Signals
Locomotives
Freight Cars

There is often a note in the financial statements - found in a company's 10-K - that will explain the different categories of property a company owns.

The market value of property, plant, and equipment can differ tremendously from the book value of property, plant, and equipment.

For example, when Berkshire Hathaway liquidated its textile mills, it had to pay the buyers of the company's manufacturing equipment to haul the equipment away. That property, plant, and equipment was literally worth less than zero. On the other hand, some companies own thousands of acres of land.

All property, plant, and equipment other than land is depreciated. Land is never depreciated. However, land is not marked up to market value either. Under Generally Accepted Accounting Principles (GAAP), land is shown on the balance sheet at cost.

The property, plant, and equipment line shown on the balance sheet is usually net property, plant, and equipment. This means it is the cost of the property, plant, and equipment less accumulated depreciation.

What does a Property, Plant and Equipment of NT$19,676 Mil mean?
Genius Electronic Optical Co (TPE:3406) has a Property, Plant and Equipment of NT$19,676 Mil as of Dec. 2025. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on Genius Electronic Optical Co and its competitors.
Is Genius Electronic Optical Co's Property, Plant and Equipment too high?
Genius Electronic Optical Co's current Property, Plant and Equipment is NT$19,676 Mil. Overall, Genius Electronic Optical Co has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Genius Electronic Optical Co's Property, Plant and Equipment compare to SNDK and DELL?
Genius Electronic Optical Co's Property, Plant and Equipment of NT$19,676 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 Property, Plant and Equipment for a Hardware company?
A good Property, Plant and Equipment depends on the Hardware industry context. However, Property, Plant and Equipment 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 Property, Plant and Equipment mean?
A high Property, Plant and Equipment can signal that a stock is expensive relative to its fundamentals. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on Genius Electronic Optical Co and its competitors. Genius Electronic Optical Co's current Property, Plant and Equipment is NT$19,676 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Genius Electronic Optical Co stock overvalued right now?
Based on GuruFocus' analysis, Genius Electronic Optical Co (TPE:3406) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$496.50, compared to a current price of NT$616.00 — trading 24.1% above its estimated fair value. The current Property, Plant and Equipment is NT$19,676 Mil. Genius Electronic Optical Co's overall GF Score™ is 91/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Property, Plant and Equipment calculated?
Property, Plant and Equipment is calculated from a company's financial statements. For Genius Electronic Optical Co (TPE:3406), the current Property, Plant and Equipment is NT$19,676 Mil as of Dec. 2025. 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 Genius Electronic Optical Co (TPE:3406) Overvalued in 2026?

Based on GuruFocus' analysis, Genius Electronic Optical Co stock appears to be overvalued. The current stock price of NT$616.00 is trading 24.1% above its estimated GF Value™ of NT$496.50. GuruFocus considers Genius Electronic Optical Co to be Modestly Overvalued.

Key valuation signals for TPE:3406:

  • Property, Plant and Equipment: NT$19,676 Mil
  • GF Value™: NT$496.50 vs. price of NT$616.00 (24.1% above fair value)
  • GF Score™: 91/100 with 2 warning signs

No single metric tells the full story. See the TPE:3406 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Genius Electronic Optical Co Business Description

Address Number 1, Keya East Road, Central Taiwan Science Park, Daya Distirct, Taichung, TWN
Genius Electronic Optical Co Ltd manufactures and sells optical instruments, molds, lighting equipment, and their spare parts, and acts as an agent of related export and import trade. Its segments include the Taiwan segment, responsible for the manufacturing and selling optical instrument, mold, and agent import and export; China segment responsible for the manufacturing and selling of optical lenses, lenses, optical components and other optoelectronic products and accessories pieces; Other segment engaged in selling, import and export, designing, manufacturing and the related business. It derives revenue from the Taiwan segment.
91GF Score

Get the complete analysis for TPE:3406

Property, Plant and Equipment is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$616.00
Price
NT$496.50
GF Value