PKU HealthCare Corp Ltd (000788) - Net Assets

Latest as of March 2026: CN¥1.49 Billion CNY ≈ $217.76 Million USD

Based on the latest financial reports, PKU HealthCare Corp Ltd (000788) has net assets worth CN¥1.49 Billion CNY (≈ $217.76 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.89 Billion ≈ $275.95 Million USD) and total liabilities (CN¥397.66 Million ≈ $58.19 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 tangible net worth ratio of PKU HealthCare Corp Ltd to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥1.49 Billion
% of Total Assets	78.91%
Annual Growth Rate	7.33%
5-Year Change	16.98%
10-Year Change	37.15%
Growth Volatility	30.33

PKU HealthCare Corp Ltd - Net Assets Trend (1994–2025)

This chart illustrates how PKU HealthCare Corp Ltd's net assets have evolved over time, based on quarterly financial data. See 000788 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for PKU HealthCare Corp Ltd (1994–2025)

The table below shows the annual net assets of PKU HealthCare Corp Ltd from 1994 to 2025. For live valuation and market cap data, see PKU HealthCare Corp Ltd (000788) market capitalisation.

Year	Net Assets	Change
2025-12-31	CN¥1.56 Billion ≈ $228.46 Million	+3.11%
2024-12-31	CN¥1.51 Billion ≈ $221.56 Million	+6.52%
2023-12-31	CN¥1.42 Billion ≈ $208.00 Million	+3.25%
2022-12-31	CN¥1.38 Billion ≈ $201.46 Million	+3.15%
2021-12-31	CN¥1.33 Billion ≈ $195.30 Million	+3.34%
2020-12-31	CN¥1.29 Billion ≈ $188.98 Million	+3.62%
2019-12-31	CN¥1.25 Billion ≈ $182.38 Million	+3.11%
2018-12-31	CN¥1.21 Billion ≈ $176.88 Million	+3.20%
2017-12-31	CN¥1.17 Billion ≈ $171.39 Million	+2.89%
2016-12-31	CN¥1.14 Billion ≈ $166.57 Million	+0.70%
2015-12-31	CN¥1.13 Billion ≈ $165.41 Million	-0.26%
2014-12-31	CN¥1.13 Billion ≈ $165.83 Million	-3.78%
2013-12-31	CN¥1.18 Billion ≈ $172.35 Million	+7.03%
2012-12-31	CN¥1.10 Billion ≈ $161.04 Million	+5.81%
2011-12-31	CN¥1.04 Billion ≈ $152.20 Million	+22.42%
2010-12-31	CN¥849.59 Million ≈ $124.32 Million	+47.11%
2009-12-31	CN¥577.50 Million ≈ $84.51 Million	+82.62%
2008-12-31	CN¥316.23 Million ≈ $46.27 Million	+4.02%
2007-12-31	CN¥304.01 Million ≈ $44.49 Million	+13.28%
2006-12-31	CN¥268.36 Million ≈ $39.27 Million	+21.80%
2005-12-31	CN¥220.32 Million ≈ $32.24 Million	+6.29%
2004-12-31	CN¥207.30 Million ≈ $30.33 Million	+21.11%
2003-12-31	CN¥171.16 Million ≈ $25.05 Million	+37.36%
2002-12-31	CN¥124.61 Million ≈ $18.23 Million	-56.77%
2001-12-31	CN¥288.21 Million ≈ $42.17 Million	-21.54%
2000-12-31	CN¥367.32 Million ≈ $53.75 Million	-20.09%
1999-12-31	CN¥459.68 Million ≈ $67.27 Million	-20.79%
1998-12-31	CN¥580.32 Million ≈ $84.92 Million	+3.89%
1997-12-31	CN¥558.57 Million ≈ $81.74 Million	+120.76%
1996-12-31	CN¥253.02 Million ≈ $37.03 Million	+25.73%
1995-12-31	CN¥201.24 Million ≈ $29.45 Million	+15.56%
1994-12-31	CN¥174.14 Million ≈ $25.48 Million	--

Equity Component Analysis

This analysis shows how different components contribute to PKU HealthCare Corp 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 grown by 67977566059.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CN¥679.78 Million	43.52%
Other Components	CN¥882.10 Million	56.48%
Total Equity	CN¥1.56 Billion	100.00%

PKU HealthCare Corp Ltd Competitors by Market Cap

The table below lists competitors of PKU HealthCare Corp Ltd ranked by their market capitalization.

Company	Market Cap
Schoeller-Bleckmann Oilfield Equipment Aktiengesellschaft VI:SBO	$457.02 Million
Guang Dong Sitong Group Co Ltd SHG:603838	$457.05 Million
Syntec Optics Holdings Inc. NASDAQ:OPTX	$457.18 Million
Binh Minh Plastics JSC VN:BMP	$457.20 Million
Hunan Lead Power Dazhi Technology Inc Co SHE:300530	$456.94 Million
Jinfa Labi Maternity & Baby Articles Co Ltd SHE:002762	$456.92 Million
Harbin Medisan Pharmaceutical Co Ltd SHE:002900	$456.91 Million
TWC Enterprises Ltd TO:TWC	$456.68 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in PKU HealthCare Corp Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,514,755,082 to 1,561,878,795, a change of 47,123,713 (3.1%).
Net income of 82,882,958 contributed positively to equity growth.
Dividend payments of 36,565,246 reduced retained earnings.
Other comprehensive income decreased equity by 180,362,987.
Other factors increased equity by 181,168,988.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥82.88 Million	+5.31%
Dividends Paid	CN¥36.57 Million	-2.34%
Other Comprehensive Income	CN¥-180.36 Million	-11.55%
Other Changes	CN¥181.17 Million	+11.6%
Total Change	CN¥-	3.11%

Book Value vs Market Value Analysis

This analysis compares PKU HealthCare Corp 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: 2.00x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has decreased from 16.40x to 2.00x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
1994-12-31	CN¥0.32	CN¥5.24	x
1995-12-31	CN¥0.37	CN¥5.24	x
1996-12-31	CN¥0.46	CN¥5.24	x
1997-12-31	CN¥1.03	CN¥5.24	x
1998-12-31	CN¥1.06	CN¥5.24	x
1999-12-31	CN¥0.84	CN¥5.24	x
2000-12-31	CN¥0.67	CN¥5.24	x
2001-12-31	CN¥0.53	CN¥5.24	x
2002-12-31	CN¥0.39	CN¥5.24	x
2003-12-31	CN¥0.53	CN¥5.24	x
2004-12-31	CN¥0.64	CN¥5.24	x
2005-12-31	CN¥0.68	CN¥5.24	x
2006-12-31	CN¥0.54	CN¥5.24	x
2007-12-31	CN¥0.54	CN¥5.24	x
2008-12-31	CN¥0.49	CN¥5.24	x
2009-12-31	CN¥0.94	CN¥5.24	x
2010-12-31	CN¥1.35	CN¥5.24	x
2011-12-31	CN¥1.65	CN¥5.24	x
2012-12-31	CN¥1.81	CN¥5.24	x
2013-12-31	CN¥1.91	CN¥5.24	x
2014-12-31	CN¥2.05	CN¥5.24	x
2015-12-31	CN¥1.81	CN¥5.24	x
2016-12-31	CN¥1.82	CN¥5.24	x
2017-12-31	CN¥2.06	CN¥5.24	x
2018-12-31	CN¥2.04	CN¥5.24	x
2019-12-31	CN¥2.10	CN¥5.24	x
2020-12-31	CN¥2.32	CN¥5.24	x
2021-12-31	CN¥2.25	CN¥5.24	x
2022-12-31	CN¥2.32	CN¥5.24	x
2023-12-31	CN¥2.39	CN¥5.24	x
2024-12-31	CN¥2.54	CN¥5.24	x
2025-12-31	CN¥2.62	CN¥5.24	x

Capital Efficiency Dashboard

This dashboard shows how efficiently PKU HealthCare Corp 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): 5.31%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 5.59%
• Asset Turnover: 0.74x
• Equity Multiplier: 1.28x
Recent ROE (5.31%) is above the historical average (2.34%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
1994	31.55%	17.24%	0.74x	2.46x	CN¥37.52 Million
1995	26.39%	16.95%	0.56x	2.80x	CN¥32.98 Million
1996	20.47%	16.27%	0.51x	2.49x	CN¥26.48 Million
1997	10.05%	15.04%	0.40x	1.65x	CN¥280.76K
1998	3.75%	7.65%	0.28x	1.77x	CN¥-36.29 Million
1999	-10.82%	-21.67%	0.24x	2.11x	CN¥-95.72 Million
2000	-25.14%	-32.89%	0.29x	2.60x	CN¥-129.09 Million
2001	1.64%	1.75%	0.30x	3.13x	CN¥-24.09 Million
2002	-122.52%	-57.71%	0.34x	6.31x	CN¥-165.13 Million
2003	2.95%	1.55%	0.50x	3.80x	CN¥-12.07 Million
2004	5.84%	2.83%	0.56x	3.72x	CN¥-8.62 Million
2005	5.90%	2.76%	0.66x	3.24x	CN¥-9.03 Million
2006	4.95%	2.65%	0.68x	2.75x	CN¥-13.56 Million
2007	4.94%	2.57%	0.72x	2.67x	CN¥-14.43 Million
2008	4.82%	2.60%	0.69x	2.69x	CN¥-15.44 Million
2009	12.14%	7.43%	0.67x	2.45x	CN¥11.52 Million
2010	33.30%	20.79%	0.66x	2.44x	CN¥188.94 Million
2011	11.50%	5.89%	0.71x	2.74x	CN¥15.02 Million
2012	7.16%	3.91%	0.54x	3.42x	CN¥-30.16 Million
2013	6.82%	3.37%	0.55x	3.70x	CN¥-36.36 Million
2014	-2.44%	-1.20%	0.49x	4.15x	CN¥-138.11 Million
2015	2.21%	1.24%	0.64x	2.76x	CN¥-88.27 Million
2016	1.10%	0.61%	1.01x	1.79x	CN¥-101.67 Million
2017	2.91%	1.60%	1.03x	1.76x	CN¥-83.37 Million
2018	3.72%	1.95%	1.08x	1.76x	CN¥-76.22 Million
2019	4.01%	2.00%	1.02x	1.97x	CN¥-75.00 Million
2020	3.02%	1.98%	0.86x	1.78x	CN¥-90.52 Million
2021	3.22%	1.93%	0.88x	1.90x	CN¥-90.87 Million
2022	4.02%	2.68%	0.79x	1.91x	CN¥-82.64 Million
2023	3.12%	2.02%	0.90x	1.71x	CN¥-97.85 Million
2024	9.11%	6.70%	0.90x	1.51x	CN¥-13.48 Million
2025	5.31%	5.59%	0.74x	1.28x	CN¥-73.30 Million

Industry Comparison

This section compares PKU HealthCare Corp Ltd's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.

Industry Context

Industry: Drug Manufacturers - Specialty & Generic
Average net assets among peers: $3,632,988,841
Average return on equity (ROE) among peers: 4.16%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
PKU HealthCare Corp Ltd (000788)	CN¥1.49 Billion	31.55%	0.27x	$456.99 Million
Shenzhen Neptunus Bioengineering Co Ltd (000078)	$1.97 Billion	4.04%	0.54x	$565.97 Million
Anhui Fengyuan Pharmaceutical Co Ltd (000153)	$654.09 Million	2.17%	0.78x	$359.03 Million
Shan Dong Dong-E E-Jiao Co Ltd (000423)	$0.00	0.00%	0.00x	$4.30 Billion
Livzon Pharmaceutical Group Inc (000513)	$973.90 Million	0.17%	0.60x	$2.52 Billion
Wedge Industrial Co Ltd (000534)	$1.29 Billion	11.69%	1.47x	$2.41 Billion
Yunnan Baiyao Group Co Ltd (000538)	$3.19 Billion	14.61%	0.55x	$12.64 Billion
Hainan Haiyao Co Ltd (000566)	$353.98 Million	-9.58%	0.80x	$715.72 Million
Tus Pharmaceutical Group Co Ltd (000590)	$307.22 Million	6.68%	0.79x	$319.94 Million
Northeast Pharmaceutical Group Co Ltd (000597)	$2.55 Billion	4.67%	3.16x	$916.75 Million
Jilin Aodong Pharmaceutical Group Co Ltd (000623)	$25.04 Billion	7.11%	0.16x	$3.00 Billion

About PKU HealthCare Corp Ltd

SHE:000788 China Drug Manufacturers - Specialty & Generic

Market Cap

$456.99 Million

CN¥3.12 Billion CNY

Market Cap Rank

#12894 Global

#3830 in China

Share Price

CN¥5.24

Change (1 day)

-2.60%

52-Week Range

CN¥5.07 - CN¥7.52

All Time High

CN¥16.52