XiAn Catering Co Ltd

SHE:000721 China Restaurants
Market Cap
$653.91 Million
CN¥4.80 Billion CNY
Market Cap Rank
#15733 Global
#4193 in China
Share Price
CN¥8.36
Change (1 day)
-0.36%
52-Week Range
CN¥8.24 - CN¥10.92
All Time High
CN¥20.41
About

Xi'an Catering Co., Ltd. engages in catering services and industrial food processing businesses. The company operates a chain of restaurants, hotels, dumpling restaurants, and roast duck restaurants. It is also involved in the hotel management, catering and accommodation, education, food processing, catering and information consulting services, spa and aquaculture, business information services, … Read more

XiAn Catering Co Ltd (000721) - Net Assets

Latest net assets as of September 2025: CN¥222.03 Million CNY

Based on the latest financial reports, XiAn Catering Co Ltd (000721) has net assets worth CN¥222.03 Million CNY as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.26 Billion) and total liabilities (CN¥1.04 Billion). 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.

Key Net Assets Metrics

Metric Value
Current Net Assets CN¥222.03 Million
% of Total Assets 17.58%
Annual Growth Rate 7.97%
5-Year Change -51.33%
10-Year Change -54.59%
Growth Volatility 60.58

XiAn Catering Co Ltd - Net Assets Trend (1993–2024)

This chart illustrates how XiAn Catering Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for XiAn Catering Co Ltd (1993–2024)

The table below shows the annual net assets of XiAn Catering Co Ltd from 1993 to 2024.

Year Net Assets Change
2024-12-31 CN¥306.44 Million -28.27%
2023-12-31 CN¥427.20 Million -21.26%
2022-12-31 CN¥542.54 Million +17.21%
2021-12-31 CN¥462.89 Million -26.47%
2020-12-31 CN¥629.57 Million +1.48%
2019-12-31 CN¥620.41 Million -7.46%
2018-12-31 CN¥670.41 Million +0.21%
2017-12-31 CN¥668.97 Million -2.37%
2016-12-31 CN¥685.24 Million +1.55%
2015-12-31 CN¥674.78 Million -4.55%
2014-12-31 CN¥706.92 Million -1.50%
2013-12-31 CN¥717.72 Million +54.12%
2012-12-31 CN¥465.70 Million +1.79%
2011-12-31 CN¥457.53 Million +8.55%
2010-12-31 CN¥421.51 Million +1.34%
2009-12-31 CN¥415.95 Million +12.88%
2008-12-31 CN¥368.49 Million +3.87%
2007-12-31 CN¥354.77 Million +1.30%
2006-12-31 CN¥350.23 Million -0.23%
2005-12-31 CN¥351.04 Million +5.60%
2004-12-31 CN¥332.42 Million +7.57%
2003-12-31 CN¥309.01 Million +12.24%
2002-12-31 CN¥275.30 Million +3.58%
2001-12-31 CN¥265.79 Million +3.42%
2000-12-31 CN¥257.00 Million +1.91%
1999-12-31 CN¥252.20 Million -13.63%
1998-12-31 CN¥291.99 Million +2.76%
1997-12-31 CN¥284.14 Million +92.76%
1996-12-31 CN¥147.40 Million +13.15%
1995-12-31 CN¥130.28 Million +7.49%
1994-12-31 CN¥121.20 Million +325.90%
1993-12-31 CN¥28.46 Million --

Equity Component Analysis

This analysis shows how different components contribute to XiAn Catering 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 62064966000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Common Stock CN¥573.91 Million 189.79%
Other Components CN¥349.14 Million 115.45%
Total Equity CN¥302.40 Million 100.00%

XiAn Catering Co Ltd Competitors by Market Cap

The table below lists competitors of XiAn Catering Co Ltd ranked by their market capitalization.

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 421,607,427 to 302,402,302, a change of -119,205,125 (-28.3%).
  • Net loss of 128,005,125 reduced equity.
  • Dividend payments of 20,242,969 reduced retained earnings.
  • Other comprehensive income decreased equity by 340,337,654.
  • Other factors increased equity by 369,380,623.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥-128.01 Million -42.33%
Dividends Paid CN¥20.24 Million -6.69%
Other Comprehensive Income CN¥-340.34 Million -112.54%
Other Changes CN¥369.38 Million +122.15%
Total Change CN¥- -28.27%

Book Value vs Market Value Analysis

This analysis compares XiAn Catering 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: 15.87x
  • 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 117.65x to 15.87x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1993-12-31 CN¥0.07 CN¥8.36 x
1994-12-31 CN¥0.30 CN¥8.36 x
1995-12-31 CN¥0.33 CN¥8.36 x
1996-12-31 CN¥0.37 CN¥8.36 x
1997-12-31 CN¥0.71 CN¥8.36 x
1998-12-31 CN¥0.72 CN¥8.36 x
1999-12-31 CN¥0.63 CN¥8.36 x
2000-12-31 CN¥0.64 CN¥8.36 x
2001-12-31 CN¥0.66 CN¥8.36 x
2002-12-31 CN¥0.46 CN¥8.36 x
2003-12-31 CN¥0.49 CN¥8.36 x
2004-12-31 CN¥0.53 CN¥8.36 x
2005-12-31 CN¥0.83 CN¥8.36 x
2006-12-31 CN¥0.84 CN¥8.36 x
2007-12-31 CN¥0.87 CN¥8.36 x
2008-12-31 CN¥0.91 CN¥8.36 x
2009-12-31 CN¥1.03 CN¥8.36 x
2010-12-31 CN¥1.04 CN¥8.36 x
2011-12-31 CN¥1.13 CN¥8.36 x
2012-12-31 CN¥1.15 CN¥8.36 x
2013-12-31 CN¥1.46 CN¥8.36 x
2014-12-31 CN¥1.39 CN¥8.36 x
2015-12-31 CN¥1.32 CN¥8.36 x
2016-12-31 CN¥1.35 CN¥8.36 x
2017-12-31 CN¥1.32 CN¥8.36 x
2018-12-31 CN¥1.33 CN¥8.36 x
2019-12-31 CN¥1.23 CN¥8.36 x
2020-12-31 CN¥1.26 CN¥8.36 x
2021-12-31 CN¥0.92 CN¥8.36 x
2022-12-31 CN¥0.95 CN¥8.36 x
2023-12-31 CN¥0.73 CN¥8.36 x
2024-12-31 CN¥0.53 CN¥8.36 x

Capital Efficiency Dashboard

This dashboard shows how efficiently XiAn Catering 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): -42.33%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -19.23%
  • • Asset Turnover: 0.48x
  • • Equity Multiplier: 4.62x
  • Recent ROE (-42.33%) is below the historical average (0.09%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1993 30.20% 8.01% 1.26x 2.99x CN¥5.73 Million
1994 10.55% 10.52% 0.66x 1.53x CN¥663.12K
1995 10.34% 10.58% 0.63x 1.55x CN¥446.76K
1996 11.56% 12.15% 0.59x 1.62x CN¥2.30 Million
1997 10.70% 17.57% 0.43x 1.41x CN¥2.00 Million
1998 7.67% 11.48% 0.48x 1.40x CN¥-6.70 Million
1999 0.55% 0.67% 0.45x 1.82x CN¥-23.79 Million
2000 1.29% 1.19% 0.57x 1.92x CN¥-22.21 Million
2001 7.85% 6.98% 0.56x 2.01x CN¥-5.69 Million
2002 6.29% 4.85% 0.48x 2.68x CN¥-10.07 Million
2003 7.03% 6.23% 0.36x 3.17x CN¥-8.69 Million
2004 6.46% 4.81% 0.46x 2.94x CN¥-11.05 Million
2005 6.19% 4.57% 0.49x 2.78x CN¥-12.68 Million
2006 3.16% 2.27% 0.51x 2.72x CN¥-22.79 Million
2007 3.36% 2.33% 0.57x 2.53x CN¥-23.13 Million
2008 3.79% 2.53% 0.61x 2.45x CN¥-22.50 Million
2009 11.48% 8.34% 0.77x 1.79x CN¥6.04 Million
2010 8.31% 5.81% 0.82x 1.75x CN¥-7.01 Million
2011 7.95% 5.32% 0.92x 1.63x CN¥-9.22 Million
2012 3.05% 2.12% 0.89x 1.62x CN¥-31.83 Million
2013 2.11% 2.52% 0.57x 1.45x CN¥-55.46 Million
2014 1.60% 2.03% 0.51x 1.54x CN¥-58.17 Million
2015 -4.79% -6.34% 0.46x 1.64x CN¥-97.74 Million
2016 1.83% 2.47% 0.48x 1.56x CN¥-54.98 Million
2017 -1.94% -2.60% 0.46x 1.63x CN¥-79.05 Million
2018 1.42% 1.91% 0.39x 1.92x CN¥-56.99 Million
2019 -7.80% -9.59% 0.45x 1.79x CN¥-109.53 Million
2020 1.44% 2.19% 0.33x 2.00x CN¥-53.73 Million
2021 -37.38% -33.02% 0.33x 3.40x CN¥-217.35 Million
2022 -41.17% -45.70% 0.30x 2.99x CN¥-275.34 Million
2023 -27.97% -15.11% 0.50x 3.68x CN¥-160.08 Million
2024 -42.33% -19.23% 0.48x 4.62x CN¥-158.25 Million

Industry Comparison

This section compares XiAn Catering Co Ltd's net assets metrics with peer companies in the Restaurants industry.

Industry Context

  • Industry: Restaurants
  • Average net assets among peers: $1,107,720,227
  • Average return on equity (ROE) among peers: 15.65%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
XiAn Catering Co Ltd (000721) CN¥222.03 Million 30.20% 4.69x $174.55 Million
China Quanjude Group Co Ltd (002186) $825.72 Million 12.15% 0.53x $253.26 Million
Cloud Live Technology Group Co Ltd (002306) $-57.75 Million 0.00% 0.00x $195.55 Million
Xinjiang Baihuacun Co Ltd (600721) $28.91 Million 24.20% 2.57x $324.62 Million
Guangzhou Restaurants Group Co (603043) $3.53 Billion 14.81% 0.66x $397.15 Million
Shanghai Ziyan Foods Co Ltd (603057) $1.21 Billion 27.09% 0.66x $398.25 Million