China Railway Materials Co Ltd

SHE:000927 China Railroads
Market Cap
$2.50 Billion
CN¥18.33 Billion CNY
Market Cap Rank
#8318 Global
#1558 in China
Share Price
CN¥3.03
Change (1 day)
-3.50%
52-Week Range
CN¥2.30 - CN¥3.14
All Time High
CN¥8.58
Categories
Companies in China Railroads
About

China Railway Materials Company Limited provides material supply chain management services for rail transit industry in China. It offers supply chain integration services for railway diesel and lubricating oils; rail operation and maintenance services, such as procurement and supply, quality supervision, transportation organization, operation and maintenance, intelligent manufacturing, digital se… Read more

China Railway Materials Co Ltd (000927) - Net Assets

Latest net assets as of September 2025: CN¥10.60 Billion CNY

Based on the latest financial reports, China Railway Materials Co Ltd (000927) has net assets worth CN¥10.60 Billion 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¥20.25 Billion) and total liabilities (CN¥9.64 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¥10.60 Billion
% of Total Assets 52.37%
Annual Growth Rate 11.8%
5-Year Change 39.37%
10-Year Change 565.18%
Growth Volatility 241.65

China Railway Materials Co Ltd - Net Assets Trend (1996–2024)

This chart illustrates how China Railway Materials 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 China Railway Materials Co Ltd (1996–2024)

The table below shows the annual net assets of China Railway Materials Co Ltd from 1996 to 2024.

Year Net Assets Change
2024-12-31 CN¥10.42 Billion +4.49%
2023-12-31 CN¥9.97 Billion +5.41%
2022-12-31 CN¥9.46 Billion +8.05%
2021-12-31 CN¥8.76 Billion +17.10%
2020-12-31 CN¥7.48 Billion +650.29%
2019-12-31 CN¥-1.36 Billion -1230.94%
2018-12-31 CN¥120.16 Million +36.06%
2017-12-31 CN¥88.31 Million -94.89%
2016-12-31 CN¥1.73 Billion +10.28%
2015-12-31 CN¥1.57 Billion +1.11%
2014-12-31 CN¥1.55 Billion -51.72%
2013-12-31 CN¥3.21 Billion -13.30%
2012-12-31 CN¥3.70 Billion +0.13%
2011-12-31 CN¥3.70 Billion +1.79%
2010-12-31 CN¥3.63 Billion +4.48%
2009-12-31 CN¥3.48 Billion +4.83%
2008-12-31 CN¥3.32 Billion -2.50%
2007-12-31 CN¥3.40 Billion +3.20%
2006-12-31 CN¥3.30 Billion +11.32%
2005-12-31 CN¥2.96 Billion +9.41%
2004-12-31 CN¥2.71 Billion +1.21%
2003-12-31 CN¥2.67 Billion +15.11%
2002-12-31 CN¥2.32 Billion -27.21%
2001-12-31 CN¥3.19 Billion -13.39%
2000-12-31 CN¥3.68 Billion +7.49%
1999-12-31 CN¥3.43 Billion +99.84%
1998-12-31 CN¥1.72 Billion +3.64%
1997-12-31 CN¥1.66 Billion +261.15%
1996-12-31 CN¥458.30 Million --

Equity Component Analysis

This analysis shows how different components contribute to China Railway Materials 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 grown by 257783522500.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥2.58 Billion 27.68%
Common Stock CN¥6.05 Billion 64.97%
Other Comprehensive Income CN¥676.49 Million 7.26%
Other Components CN¥7.66 Million 0.08%
Total Equity CN¥9.31 Billion 100.00%

China Railway Materials Co Ltd Competitors by Market Cap

The table below lists competitors of China Railway Materials Co Ltd ranked by their market capitalization.

Company Market Cap
Xinke Material
SHG:600255
 		$783.04 Million
Shenzhen Gongjin Electn
SHG:603118
 		$783.32 Million
FIRST RESOURCES LTD O.N.
F:5F1
 		$783.35 Million
Suzhou Sushi Testing Instrument Co Ltd
SHE:300416
 		$783.37 Million
Schiehallion Fund Ltd
LSE:MNTN
 		$782.78 Million
Hainan Strait Shipping Co Ltd
SHE:002320
 		$782.78 Million
Guangdong Goworld Co Ltd
SHE:000823
 		$782.76 Million
Gansu Shangfeng Cement Co Ltd
SHE:000672
 		$782.48 Million

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 8,908,331,397 to 9,312,341,101, a change of 404,009,704 (4.5%).
  • Net income of 459,088,967 contributed positively to equity growth.
  • Dividend payments of 114,819,761 reduced retained earnings.
  • Other comprehensive income increased equity by 21,950,699.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥459.09 Million +4.93%
Dividends Paid CN¥114.82 Million -1.23%
Other Comprehensive Income CN¥21.95 Million +0.24%
Other Changes CN¥37.79 Million +0.41%
Total Change CN¥- 4.54%

Book Value vs Market Value Analysis

This analysis compares China Railway Materials 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: 1.97x
  • 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 10.55x to 1.97x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1996-12-31 CN¥0.29 CN¥3.03 x
1997-12-31 CN¥1.04 CN¥3.03 x
1998-12-31 CN¥1.08 CN¥3.03 x
1999-12-31 CN¥2.15 CN¥3.03 x
2000-12-31 CN¥2.31 CN¥3.03 x
2001-12-31 CN¥2.00 CN¥3.03 x
2002-12-31 CN¥1.46 CN¥3.03 x
2003-12-31 CN¥1.68 CN¥3.03 x
2004-12-31 CN¥1.70 CN¥3.03 x
2005-12-31 CN¥1.86 CN¥3.03 x
2006-12-31 CN¥2.06 CN¥3.03 x
2007-12-31 CN¥2.12 CN¥3.03 x
2008-12-31 CN¥2.06 CN¥3.03 x
2009-12-31 CN¥2.16 CN¥3.03 x
2010-12-31 CN¥2.26 CN¥3.03 x
2011-12-31 CN¥2.30 CN¥3.03 x
2012-12-31 CN¥2.30 CN¥3.03 x
2013-12-31 CN¥1.99 CN¥3.03 x
2014-12-31 CN¥0.95 CN¥3.03 x
2015-12-31 CN¥0.96 CN¥3.03 x
2016-12-31 CN¥1.05 CN¥3.03 x
2017-12-31 CN¥0.04 CN¥3.03 x
2018-12-31 CN¥0.06 CN¥3.03 x
2019-12-31 CN¥-0.35 CN¥3.03 x
2020-12-31 CN¥4.54 CN¥3.03 x
2021-12-31 CN¥1.28 CN¥3.03 x
2022-12-31 CN¥1.39 CN¥3.03 x
2023-12-31 CN¥1.47 CN¥3.03 x
2024-12-31 CN¥1.54 CN¥3.03 x

Capital Efficiency Dashboard

This dashboard shows how efficiently China Railway Materials 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): 4.93%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 1.20%
  • • Asset Turnover: 1.77x
  • • Equity Multiplier: 2.31x
  • Recent ROE (4.93%) is above the historical average (-91.38%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1996 111.92% 10.46% 1.17x 9.17x CN¥467.11 Million
1997 30.22% 8.63% 1.05x 3.33x CN¥334.69 Million
1998 23.01% 6.94% 1.00x 3.30x CN¥223.14 Million
1999 13.02% 7.36% 0.91x 1.95x CN¥103.48 Million
2000 4.81% 3.88% 0.63x 1.96x CN¥-191.22 Million
2001 -2.99% -2.80% 0.46x 2.30x CN¥-414.80 Million
2002 -34.07% -19.03% 0.55x 3.25x CN¥-1.02 Billion
2003 13.04% 6.49% 0.72x 2.79x CN¥81.21 Million
2004 1.08% 0.52% 0.70x 2.95x CN¥-241.53 Million
2005 8.79% 3.66% 0.96x 2.49x CN¥-35.95 Million
2006 10.04% 4.19% 1.11x 2.16x CN¥1.38 Million
2007 7.31% 3.17% 1.13x 2.05x CN¥-91.01 Million
2008 3.04% 1.37% 0.99x 2.23x CN¥-229.21 Million
2009 4.94% 1.99% 1.06x 2.34x CN¥-174.53 Million
2010 8.31% 3.03% 1.09x 2.52x CN¥-60.83 Million
2011 2.98% 1.12% 1.06x 2.51x CN¥-257.29 Million
2012 0.93% 0.46% 0.82x 2.45x CN¥-332.75 Million
2013 -15.11% -8.72% 0.67x 2.58x CN¥-797.52 Million
2014 -109.34% -52.60% 0.46x 4.48x CN¥-1.81 Billion
2015 1.18% 0.53% 0.58x 3.84x CN¥-135.51 Million
2016 9.56% 8.01% 0.43x 2.77x CN¥-7.48 Million
2017 -2829.22% -113.03% 0.30x 84.51x CN¥-1.65 Billion
2018 39.97% 3.32% 0.25x 48.37x CN¥27.97 Million
2019 0.00% 2.21% 24.54x 0.00x CN¥1.20 Billion
2020 14.07% 2.11% 1.83x 3.64x CN¥271.47 Million
2021 12.66% 1.65% 1.99x 3.85x CN¥205.14 Million
2022 8.42% 1.28% 2.00x 3.29x CN¥-132.58 Million
2023 6.41% 1.27% 1.80x 2.80x CN¥-319.74 Million
2024 4.93% 1.20% 1.77x 2.31x CN¥-472.15 Million

Industry Comparison

This section compares China Railway Materials Co Ltd's net assets metrics with peer companies in the Railroads industry.

Industry Context

  • Industry: Railroads
  • Average net assets among peers: $2,618,310,855
  • Average return on equity (ROE) among peers: 9.83%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
China Railway Materials Co Ltd (000927) CN¥10.60 Billion 111.92% 0.91x $782.90 Million
China High-Speed Railway Technology (000008) $540.83 Million 7.24% 0.13x $619.07 Million
Nanjing Zhongbei Group Co Ltd (000421) $545.89 Million 18.19% 3.34x $269.49 Million
Ningxia Western Venture Industrial Co Ltd (000557) $-280.00 Million 0.00% 0.00x $573.05 Million
Vontron Technology Co Ltd (000920) $120.66 Million 30.91% 1.29x $402.70 Million
China Railway Special Cargo Logistics Co. Ltd. (001213) $17.98 Billion 2.17% 0.09x $419.62 Million
Changzhou Evergreen Technology Co. Ltd. A (001324) $1.09 Billion 6.59% 0.24x $169.48 Million
HeNan Splendor Science & Technology Co Ltd (002296) $723.83 Million 13.20% 0.36x $539.03 Million
Sichuan Fulin Transportation Group Co Ltd (002357) $1.39 Billion 4.26% 0.96x $441.62 Million
Tianjin Keyvia Electric Co Ltd (300407) $1.45 Billion 5.88% 0.85x $387.27 Million