XiAn Catering Co Ltd (000721) - Net Assets
Based on the latest financial reports, XiAn Catering Co Ltd (000721) has net assets worth CN¥222.03 Million CNY (≈ $32.49 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¥1.26 Billion ≈ $184.82 Million USD) and total liabilities (CN¥1.04 Billion ≈ $152.33 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 financial resilience of XiAn Catering Co Ltd to evaluate the company's liquid asset resilience ratio.
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. Also explore XiAn Catering Co Ltd assets under control for the complete picture of this company's asset base.
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. For live valuation and market cap data, see XiAn Catering Co Ltd (000721) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥306.44 Million ≈ $44.84 Million |
-28.27% |
| 2023-12-31 | CN¥427.20 Million ≈ $62.51 Million |
-21.26% |
| 2022-12-31 | CN¥542.54 Million ≈ $79.39 Million |
+17.21% |
| 2021-12-31 | CN¥462.89 Million ≈ $67.74 Million |
-26.47% |
| 2020-12-31 | CN¥629.57 Million ≈ $92.13 Million |
+1.48% |
| 2019-12-31 | CN¥620.41 Million ≈ $90.78 Million |
-7.46% |
| 2018-12-31 | CN¥670.41 Million ≈ $98.10 Million |
+0.21% |
| 2017-12-31 | CN¥668.97 Million ≈ $97.89 Million |
-2.37% |
| 2016-12-31 | CN¥685.24 Million ≈ $100.27 Million |
+1.55% |
| 2015-12-31 | CN¥674.78 Million ≈ $98.74 Million |
-4.55% |
| 2014-12-31 | CN¥706.92 Million ≈ $103.45 Million |
-1.50% |
| 2013-12-31 | CN¥717.72 Million ≈ $105.02 Million |
+54.12% |
| 2012-12-31 | CN¥465.70 Million ≈ $68.15 Million |
+1.79% |
| 2011-12-31 | CN¥457.53 Million ≈ $66.95 Million |
+8.55% |
| 2010-12-31 | CN¥421.51 Million ≈ $61.68 Million |
+1.34% |
| 2009-12-31 | CN¥415.95 Million ≈ $60.87 Million |
+12.88% |
| 2008-12-31 | CN¥368.49 Million ≈ $53.92 Million |
+3.87% |
| 2007-12-31 | CN¥354.77 Million ≈ $51.91 Million |
+1.30% |
| 2006-12-31 | CN¥350.23 Million ≈ $51.25 Million |
-0.23% |
| 2005-12-31 | CN¥351.04 Million ≈ $51.37 Million |
+5.60% |
| 2004-12-31 | CN¥332.42 Million ≈ $48.64 Million |
+7.57% |
| 2003-12-31 | CN¥309.01 Million ≈ $45.22 Million |
+12.24% |
| 2002-12-31 | CN¥275.30 Million ≈ $40.29 Million |
+3.58% |
| 2001-12-31 | CN¥265.79 Million ≈ $38.89 Million |
+3.42% |
| 2000-12-31 | CN¥257.00 Million ≈ $37.61 Million |
+1.91% |
| 1999-12-31 | CN¥252.20 Million ≈ $36.90 Million |
-13.63% |
| 1998-12-31 | CN¥291.99 Million ≈ $42.73 Million |
+2.76% |
| 1997-12-31 | CN¥284.14 Million ≈ $41.58 Million |
+92.76% |
| 1996-12-31 | CN¥147.40 Million ≈ $21.57 Million |
+13.15% |
| 1995-12-31 | CN¥130.28 Million ≈ $19.06 Million |
+7.49% |
| 1994-12-31 | CN¥121.20 Million ≈ $17.74 Million |
+325.90% |
| 1993-12-31 | CN¥28.46 Million ≈ $4.16 Million |
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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.
| Company | Market Cap |
|---|---|
|
Arteris Inc
NASDAQ:AIP
|
$637.45 Million |
|
Hinova Pharmaceuticals Inc. A
SHG:688302
|
$637.52 Million |
|
Ceigall India
NSE:CEIGALL
|
$637.91 Million |
|
Hangzhou Century Co Ltd
SHE:300078
|
$637.96 Million |
|
Warteck Invest Ltd
SW:WARN
|
$637.31 Million |
|
Jiangxi Tianli Technology INC
SHE:300399
|
$637.00 Million |
|
Guangdong Shirongzhaoye Co Ltd
SHE:002016
|
$636.97 Million |
|
Hindustan Foods Limited
NSE:HNDFDS
|
$636.97 Million |
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: 14.41x
- 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 106.81x to 14.41x 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¥7.59 | x |
| 1994-12-31 | CN¥0.30 | CN¥7.59 | x |
| 1995-12-31 | CN¥0.33 | CN¥7.59 | x |
| 1996-12-31 | CN¥0.37 | CN¥7.59 | x |
| 1997-12-31 | CN¥0.71 | CN¥7.59 | x |
| 1998-12-31 | CN¥0.72 | CN¥7.59 | x |
| 1999-12-31 | CN¥0.63 | CN¥7.59 | x |
| 2000-12-31 | CN¥0.64 | CN¥7.59 | x |
| 2001-12-31 | CN¥0.66 | CN¥7.59 | x |
| 2002-12-31 | CN¥0.46 | CN¥7.59 | x |
| 2003-12-31 | CN¥0.49 | CN¥7.59 | x |
| 2004-12-31 | CN¥0.53 | CN¥7.59 | x |
| 2005-12-31 | CN¥0.83 | CN¥7.59 | x |
| 2006-12-31 | CN¥0.84 | CN¥7.59 | x |
| 2007-12-31 | CN¥0.87 | CN¥7.59 | x |
| 2008-12-31 | CN¥0.91 | CN¥7.59 | x |
| 2009-12-31 | CN¥1.03 | CN¥7.59 | x |
| 2010-12-31 | CN¥1.04 | CN¥7.59 | x |
| 2011-12-31 | CN¥1.13 | CN¥7.59 | x |
| 2012-12-31 | CN¥1.15 | CN¥7.59 | x |
| 2013-12-31 | CN¥1.46 | CN¥7.59 | x |
| 2014-12-31 | CN¥1.39 | CN¥7.59 | x |
| 2015-12-31 | CN¥1.32 | CN¥7.59 | x |
| 2016-12-31 | CN¥1.35 | CN¥7.59 | x |
| 2017-12-31 | CN¥1.32 | CN¥7.59 | x |
| 2018-12-31 | CN¥1.33 | CN¥7.59 | x |
| 2019-12-31 | CN¥1.23 | CN¥7.59 | x |
| 2020-12-31 | CN¥1.26 | CN¥7.59 | x |
| 2021-12-31 | CN¥0.92 | CN¥7.59 | x |
| 2022-12-31 | CN¥0.95 | CN¥7.59 | x |
| 2023-12-31 | CN¥0.73 | CN¥7.59 | x |
| 2024-12-31 | CN¥0.53 | CN¥7.59 | 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: $1,641,249,165
- Average return on equity (ROE) among peers: -15.45%
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 | $637.42 Million |
| China Quanjude Group Co Ltd (002186) | $1.39 Billion | 9.04% | 0.24x | $480.11 Million |
| Cloud Live Technology Group Co Ltd (002306) | $602.19 Million | -93.72% | 1.79x | $304.18 Million |
| Xinjiang Baihuacun Co Ltd (600721) | $686.25 Million | 8.72% | 0.43x | $474.37 Million |
| Guangzhou Restaurants Group Co (603043) | $3.89 Billion | 14.16% | 0.69x | $1.29 Billion |
About XiAn Catering Co Ltd
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