Xiamen Insight Investment Co Ltd (000526) - Net Assets

Latest as of September 2025: CN¥969.61 Million CNY ≈ $141.88 Million USD

Based on the latest financial reports, Xiamen Insight Investment Co Ltd (000526) has net assets worth CN¥969.61 Million CNY (≈ $141.88 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥4.23 Billion ≈ $619.32 Million USD) and total liabilities (CN¥3.26 Billion ≈ $477.43 Million USD). 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. Check Xiamen Insight Investment Co Ltd (000526) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥969.61 Million
% of Total Assets	22.91%
Annual Growth Rate	9.92%
5-Year Change	507.78%
10-Year Change	456.6%
Growth Volatility	49.86

Xiamen Insight Investment Co Ltd - Net Assets Trend (1992–2024)

This chart illustrates how Xiamen Insight Investment Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore total assets of Xiamen Insight Investment Co Ltd for the complete picture of this company's asset base.

Annual Net Assets for Xiamen Insight Investment Co Ltd (1992–2024)

The table below shows the annual net assets of Xiamen Insight Investment Co Ltd from 1992 to 2024. For live valuation and market cap data, see Xiamen Insight Investment Co Ltd stock valuation.

Year	Net Assets	Change
2024-12-31	CN¥802.35 Million ≈ $117.41 Million	+36.04%
2023-12-31	CN¥589.78 Million ≈ $86.30 Million	+39.34%
2022-12-31	CN¥423.26 Million ≈ $61.94 Million	+1.87%
2021-12-31	CN¥415.48 Million ≈ $60.80 Million	+214.73%
2020-12-31	CN¥132.01 Million ≈ $19.32 Million	+45.00%
2019-12-31	CN¥91.05 Million ≈ $13.32 Million	+19.98%
2018-12-31	CN¥75.88 Million ≈ $11.10 Million	+15.84%
2017-12-31	CN¥65.51 Million ≈ $9.59 Million	+46.47%
2016-12-31	CN¥44.73 Million ≈ $6.54 Million	-68.97%
2015-12-31	CN¥144.15 Million ≈ $21.09 Million	-8.55%
2014-12-31	CN¥157.63 Million ≈ $23.07 Million	+1.31%
2013-12-31	CN¥155.58 Million ≈ $22.77 Million	-4.10%
2012-12-31	CN¥162.24 Million ≈ $23.74 Million	+2.99%
2011-12-31	CN¥157.52 Million ≈ $23.05 Million	+0.38%
2010-12-31	CN¥156.93 Million ≈ $22.96 Million	+5.01%
2009-12-31	CN¥149.44 Million ≈ $21.87 Million	+3.60%
2008-12-31	CN¥144.25 Million ≈ $21.11 Million	-7.62%
2007-12-31	CN¥156.15 Million ≈ $22.85 Million	+1.60%
2006-12-31	CN¥153.68 Million ≈ $22.49 Million	+6.35%
2005-12-31	CN¥144.51 Million ≈ $21.15 Million	-8.47%
2004-12-31	CN¥157.89 Million ≈ $23.10 Million	-5.59%
2003-12-31	CN¥167.24 Million ≈ $24.47 Million	+0.24%
2002-12-31	CN¥166.83 Million ≈ $24.41 Million	-6.25%
2001-12-31	CN¥177.96 Million ≈ $26.04 Million	+9.16%
2000-12-31	CN¥163.02 Million ≈ $23.85 Million	+12.33%
1999-12-31	CN¥145.13 Million ≈ $21.24 Million	+17.41%
1998-12-31	CN¥123.60 Million ≈ $18.09 Million	-21.35%
1997-12-31	CN¥157.16 Million ≈ $23.00 Million	-2.91%
1996-12-31	CN¥161.87 Million ≈ $23.69 Million	+26.17%
1995-12-31	CN¥128.30 Million ≈ $18.77 Million	+16.80%
1994-12-31	CN¥109.84 Million ≈ $16.07 Million	+4.92%
1993-12-31	CN¥104.69 Million ≈ $15.32 Million	+168.83%
1992-12-31	CN¥38.94 Million ≈ $5.70 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Xiamen Insight Investment 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 decreased by 110772.5% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	CN¥123.07 Million	14.91%
Other Comprehensive Income	CN¥-2.76 Million	-0.33%
Other Components	CN¥914.36 Million	110.77%
Total Equity	CN¥825.49 Million	100.00%

Xiamen Insight Investment Co Ltd Competitors by Market Cap

The table below lists competitors of Xiamen Insight Investment Co Ltd ranked by their market capitalization.

Company	Market Cap
Kunming Yunnei Power Co Ltd SHE:000903	$620.05 Million
Cuckoo Electronics Co Ltd KO:192400	$620.26 Million
General Oceans ASA OL:GENO	$620.35 Million
Metallurgical Corporation of China Ltd F:6MT	$620.95 Million
Shenzhen Kiwi Instruments Co. Ltd. A SHG:688045	$619.81 Million
Penyao Environmental Protection Co Ltd Class A SHE:300664	$619.72 Million
AECI Ltd JSE:AFE	$619.65 Million
Cimentas Izmir Cimento Fabrikasi TAS IS:CMENT	$619.65 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Xiamen Insight Investment Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 604,136,673 to 825,492,942, a change of 221,356,269 (36.6%).
Net income of 179,685,304 contributed positively to equity growth.
Dividend payments of 58,818,477 reduced retained earnings.
Share repurchases of 2,194,398 reduced equity.
Other comprehensive income decreased equity by 344,197.
Other factors increased equity by 103,028,037.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥179.69 Million	+21.77%
Dividends Paid	CN¥58.82 Million	-7.13%
Share Repurchases	CN¥2.19 Million	-0.27%
Other Comprehensive Income	CN¥-344.20K	-0.04%
Other Changes	CN¥103.03 Million	+12.48%
Total Change	CN¥-	36.64%

Book Value vs Market Value Analysis

This analysis compares Xiamen Insight Investment 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: 5.06x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has decreased from 85.98x to 5.06x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
1992-12-31	CN¥0.40	CN¥34.76	x
1993-12-31	CN¥1.09	CN¥34.76	x
1994-12-31	CN¥1.14	CN¥34.76	x
1995-12-31	CN¥1.33	CN¥34.76	x
1996-12-31	CN¥1.68	CN¥34.76	x
1997-12-31	CN¥1.62	CN¥34.76	x
1998-12-31	CN¥1.28	CN¥34.76	x
1999-12-31	CN¥1.33	CN¥34.76	x
2000-12-31	CN¥1.48	CN¥34.76	x
2001-12-31	CN¥1.63	CN¥34.76	x
2002-12-31	CN¥1.70	CN¥34.76	x
2003-12-31	CN¥1.71	CN¥34.76	x
2004-12-31	CN¥1.64	CN¥34.76	x
2005-12-31	CN¥1.59	CN¥34.76	x
2006-12-31	CN¥1.59	CN¥34.76	x
2007-12-31	CN¥1.62	CN¥34.76	x
2008-12-31	CN¥1.50	CN¥34.76	x
2009-12-31	CN¥1.54	CN¥34.76	x
2010-12-31	CN¥1.63	CN¥34.76	x
2011-12-31	CN¥1.64	CN¥34.76	x
2012-12-31	CN¥1.67	CN¥34.76	x
2013-12-31	CN¥1.61	CN¥34.76	x
2014-12-31	CN¥1.62	CN¥34.76	x
2015-12-31	CN¥1.49	CN¥34.76	x
2016-12-31	CN¥0.50	CN¥34.76	x
2017-12-31	CN¥0.73	CN¥34.76	x
2018-12-31	CN¥0.87	CN¥34.76	x
2019-12-31	CN¥1.03	CN¥34.76	x
2020-12-31	CN¥1.46	CN¥34.76	x
2021-12-31	CN¥3.74	CN¥34.76	x
2022-12-31	CN¥3.70	CN¥34.76	x
2023-12-31	CN¥5.13	CN¥34.76	x
2024-12-31	CN¥6.88	CN¥34.76	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Xiamen Insight Investment 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): 21.77%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 6.45%
• Asset Turnover: 0.73x
• Equity Multiplier: 4.64x
Recent ROE (21.77%) is above the historical average (-5.10%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
1992	5.67%	4.82%	0.65x	1.82x	CN¥-1.69 Million
1993	9.49%	19.65%	0.36x	1.33x	CN¥-536.81K
1994	5.17%	13.55%	0.28x	1.37x	CN¥-5.31 Million
1995	5.31%	50.23%	0.09x	1.23x	CN¥-6.02 Million
1996	0.18%	3.30%	0.05x	1.05x	CN¥-15.90 Million
1997	-3.50%	-48.86%	0.06x	1.23x	CN¥-21.09 Million
1998	-24.88%	-408.56%	0.04x	1.53x	CN¥-43.04 Million
1999	6.89%	162.52%	0.03x	1.61x	CN¥-4.00 Million
2000	9.63%	15.80%	0.38x	1.60x	CN¥-520.88K
2001	9.72%	9.33%	0.36x	2.92x	CN¥-440.02K
2002	4.14%	74.25%	0.04x	1.40x	CN¥-9.63 Million
2003	0.31%	8.64%	0.03x	1.26x	CN¥-15.96 Million
2004	-4.34%	-50.03%	0.07x	1.28x	CN¥-22.65 Million
2005	3.25%	45.29%	0.05x	1.34x	CN¥-10.37 Million
2006	0.81%	21.38%	0.02x	1.55x	CN¥-14.10 Million
2007	1.86%	76.52%	0.02x	1.29x	CN¥-12.67 Million
2008	-8.24%	-245.96%	0.03x	1.27x	CN¥-26.24 Million
2009	0.70%	8.76%	0.06x	1.29x	CN¥-13.87 Million
2010	4.48%	15.83%	0.23x	1.23x	CN¥-8.66 Million
2011	2.83%	49.57%	0.05x	1.26x	CN¥-11.30 Million
2012	2.29%	5.66%	0.32x	1.26x	CN¥-12.43 Million
2013	-4.32%	-65.63%	0.05x	1.28x	CN¥-22.12 Million
2014	1.26%	10.46%	0.09x	1.28x	CN¥-13.67 Million
2015	-9.49%	-54.11%	0.07x	2.35x	CN¥-27.85 Million
2016	-205.51%	-7.55%	0.38x	71.67x	CN¥-103.49 Million
2017	34.53%	0.87%	0.78x	50.78x	CN¥17.32 Million
2018	15.43%	0.45%	0.79x	43.51x	CN¥4.56 Million
2019	13.98%	0.46%	0.83x	36.26x	CN¥3.95 Million
2020	31.11%	1.80%	0.69x	25.03x	CN¥29.64 Million
2021	-126.27%	-21.30%	0.73x	8.12x	CN¥-581.48 Million
2022	1.91%	0.46%	0.57x	7.30x	CN¥-35.26 Million
2023	25.46%	6.95%	0.70x	5.22x	CN¥93.37 Million
2024	21.77%	6.45%	0.73x	4.64x	CN¥97.14 Million

Industry Comparison

This section compares Xiamen Insight Investment Co Ltd's net assets metrics with peer companies in the Education & Training Services industry.

Industry Context

Industry: Education & Training Services
Average net assets among peers: $639,796,550
Average return on equity (ROE) among peers: 6.96%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Xiamen Insight Investment Co Ltd (000526)	CN¥969.61 Million	5.67%	3.36x	$619.84 Million
Offcn Education Technology Co Ltd (002607)	$208.39 Million	19.18%	2.52x	$2.39 Billion
Qtone Education Group Guangdong Ltd (300359)	$2.22 Billion	2.98%	0.29x	$463.38 Million
COL Digital Publishing Group Co Ltd (300364)	$264.11 Million	16.99%	0.21x	$3.07 Billion
Chengdu Jafaantai Technology Co Ltd (300559)	$239.90 Million	24.00%	0.24x	$816.71 Million
Shandong Astro-century Education&Technology Co Ltd (300654)	$215.99 Million	15.71%	1.01x	$587.19 Million
Nanjing University Environmental (300864)	$90.66 Million	49.22%	1.20x	$514.60 Million
Shanghai Xin Nanyang Co Ltd (600661)	$931.16 Million	6.77%	0.85x	$427.70 Million
China Hi-Tech Group Co Ltd (600730)	$446.81 Million	7.12%	1.86x	$770.04 Million
Eastern Pioneer Auto Driving S (603377)	$1.14 Billion	-79.36%	2.52x	$383.94 Million

About Xiamen Insight Investment Co Ltd

SHE:000526 China Education & Training Services

Market Cap

$619.84 Million

CN¥4.24 Billion CNY

Market Cap Rank

#11439 Global

#3462 in China

Share Price

CN¥34.76

Change (1 day)

+4.76%

52-Week Range

CN¥30.19 - CN¥56.36

All Time High

CN¥89.00