Shenzhen Beauty Star Co Ltd
Shenzhen Leaguer Co., Ltd. engages in the design, manufacturing, and service provision of plastic packaging solutions for cosmetics, daily necessities, health products, and food in China and internationally. It provides services, such as transformation of results, investment incubation, industrial services, talent cultivation, innovative services, international cooperation, events, science and te… Read more
Shenzhen Beauty Star Co Ltd (002243) - Net Assets
Latest net assets as of September 2025: CN¥8.32 Billion CNY
Based on the latest financial reports, Shenzhen Beauty Star Co Ltd (002243) has net assets worth CN¥8.32 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¥16.63 Billion) and total liabilities (CN¥8.32 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¥8.32 Billion |
| % of Total Assets | 49.99% |
| Annual Growth Rate | 25.06% |
| 5-Year Change | 20.49% |
| 10-Year Change | 460.47% |
| Growth Volatility | 73.7 |
Shenzhen Beauty Star Co Ltd - Net Assets Trend (2005–2024)
This chart illustrates how Shenzhen Beauty Star 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 Shenzhen Beauty Star Co Ltd (2005–2024)
The table below shows the annual net assets of Shenzhen Beauty Star Co Ltd from 2005 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥8.37 Billion | +0.79% |
| 2023-12-31 | CN¥8.30 Billion | -0.57% |
| 2022-12-31 | CN¥8.35 Billion | +6.75% |
| 2021-12-31 | CN¥7.82 Billion | +12.63% |
| 2020-12-31 | CN¥6.95 Billion | +20.45% |
| 2019-12-31 | CN¥5.77 Billion | +254.97% |
| 2018-12-31 | CN¥1.62 Billion | +4.20% |
| 2017-12-31 | CN¥1.56 Billion | +2.19% |
| 2016-12-31 | CN¥1.53 Billion | +2.17% |
| 2015-12-31 | CN¥1.49 Billion | +0.90% |
| 2014-12-31 | CN¥1.48 Billion | -3.02% |
| 2013-12-31 | CN¥1.53 Billion | +96.59% |
| 2012-12-31 | CN¥776.35 Million | +9.17% |
| 2011-12-31 | CN¥711.12 Million | +20.51% |
| 2010-12-31 | CN¥590.09 Million | +12.54% |
| 2009-12-31 | CN¥524.36 Million | +9.44% |
| 2008-12-31 | CN¥479.11 Million | +230.30% |
| 2007-12-31 | CN¥145.05 Million | +13.09% |
| 2006-12-31 | CN¥128.26 Million | +7.30% |
| 2005-12-31 | CN¥119.53 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Shenzhen Beauty Star 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 13344.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥3.62 Billion | 49.67% |
| Common Stock | CN¥1.21 Billion | 16.63% |
| Other Comprehensive Income | CN¥468.50 Million | 6.43% |
| Other Components | CN¥1.99 Billion | 27.27% |
| Total Equity | CN¥7.28 Billion | 100.00% |
Shenzhen Beauty Star Co Ltd Competitors by Market Cap
The table below lists competitors of Shenzhen Beauty Star Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Jiangsu Pacific Precision
SHE:300258
|
$727.06 Million |
|
Suzhou Oriental Semiconductor Co. Ltd. A
SHG:688261
|
$727.07 Million |
|
Sichuan Yimikang Environmental Tech Co Ltd
SHE:300249
|
$727.27 Million |
|
Beijing Wandong Medical Technology Co Ltd
SHG:600055
|
$727.30 Million |
|
Beijing Enterprises Holdings Limited
PINK:BJINF
|
$727.03 Million |
|
Pavilion Real Estate Inv Trust
KLSE:5212
|
$726.65 Million |
|
Franklin BSP Realty Trust Inc
NYSE:FBRT
|
$726.39 Million |
|
Hyundai Department
KO:069960
|
$726.20 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Shenzhen Beauty Star Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 7,150,151,386 to 7,280,644,148, a change of 130,492,762 (1.8%).
- Net income of 245,461,825 contributed positively to equity growth.
- Dividend payments of 236,627,404 reduced retained earnings.
- Share repurchases of 50,000,000 reduced equity.
- Other comprehensive income increased equity by 465,509,573.
- Other factors decreased equity by 293,851,232.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥245.46 Million | +3.37% |
| Dividends Paid | CN¥236.63 Million | -3.25% |
| Share Repurchases | CN¥50.00 Million | -0.69% |
| Other Comprehensive Income | CN¥465.51 Million | +6.39% |
| Other Changes | CN¥-293.85 Million | -4.04% |
| Total Change | CN¥- | 1.83% |
Book Value vs Market Value Analysis
This analysis compares Shenzhen Beauty Star 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: 1.64x
- 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 15.89x to 1.64x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-12-31 | CN¥0.62 | CN¥9.85 | x |
| 2006-12-31 | CN¥0.66 | CN¥9.85 | x |
| 2007-12-31 | CN¥0.74 | CN¥9.85 | x |
| 2008-12-31 | CN¥2.02 | CN¥9.85 | x |
| 2009-12-31 | CN¥2.01 | CN¥9.85 | x |
| 2010-12-31 | CN¥2.28 | CN¥9.85 | x |
| 2011-12-31 | CN¥2.68 | CN¥9.85 | x |
| 2012-12-31 | CN¥2.88 | CN¥9.85 | x |
| 2013-12-31 | CN¥4.51 | CN¥9.85 | x |
| 2014-12-31 | CN¥3.94 | CN¥9.85 | x |
| 2015-12-31 | CN¥3.96 | CN¥9.85 | x |
| 2016-12-31 | CN¥4.03 | CN¥9.85 | x |
| 2017-12-31 | CN¥4.10 | CN¥9.85 | x |
| 2018-12-31 | CN¥1.33 | CN¥9.85 | x |
| 2019-12-31 | CN¥4.18 | CN¥9.85 | x |
| 2020-12-31 | CN¥4.92 | CN¥9.85 | x |
| 2021-12-31 | CN¥5.31 | CN¥9.85 | x |
| 2022-12-31 | CN¥5.67 | CN¥9.85 | x |
| 2023-12-31 | CN¥5.91 | CN¥9.85 | x |
| 2024-12-31 | CN¥6.01 | CN¥9.85 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Shenzhen Beauty Star 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): 3.37%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.58%
- • Asset Turnover: 0.14x
- • Equity Multiplier: 2.28x
- Recent ROE (3.37%) is below the historical average (10.88%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2005 | 23.19% | 8.93% | 1.42x | 1.83x | CN¥15.60 Million |
| 2006 | 25.74% | 8.82% | 1.18x | 2.48x | CN¥20.04 Million |
| 2007 | 30.56% | 9.28% | 1.09x | 3.02x | CN¥29.64 Million |
| 2008 | 9.89% | 8.25% | 0.82x | 1.46x | CN¥-547.51K |
| 2009 | 12.94% | 11.58% | 0.89x | 1.25x | CN¥15.40 Million |
| 2010 | 16.39% | 13.54% | 0.89x | 1.36x | CN¥37.70 Million |
| 2011 | 14.83% | 11.05% | 0.82x | 1.64x | CN¥33.48 Million |
| 2012 | 10.15% | 7.13% | 0.76x | 1.87x | CN¥1.09 Million |
| 2013 | 4.11% | 5.38% | 0.56x | 1.37x | CN¥-87.51 Million |
| 2014 | -2.53% | -3.42% | 0.54x | 1.36x | CN¥-180.21 Million |
| 2015 | 0.53% | 0.75% | 0.58x | 1.21x | CN¥-136.98 Million |
| 2016 | 1.78% | 2.49% | 0.58x | 1.23x | CN¥-120.97 Million |
| 2017 | 2.98% | 3.61% | 0.65x | 1.28x | CN¥-105.08 Million |
| 2018 | 22.20% | 15.13% | 1.15x | 1.28x | CN¥189.42 Million |
| 2019 | 10.96% | 24.78% | 0.25x | 1.77x | CN¥46.92 Million |
| 2020 | 10.06% | 26.94% | 0.21x | 1.81x | CN¥3.43 Million |
| 2021 | 9.82% | 20.97% | 0.22x | 2.12x | CN¥-11.78 Million |
| 2022 | 6.07% | 15.92% | 0.18x | 2.17x | CN¥-269.30 Million |
| 2023 | 4.60% | 13.08% | 0.16x | 2.18x | CN¥-385.92 Million |
| 2024 | 3.37% | 10.58% | 0.14x | 2.28x | CN¥-482.60 Million |
Industry Comparison
This section compares Shenzhen Beauty Star Co Ltd's net assets metrics with peer companies in the Packaging & Containers industry.
Industry Context
- Industry: Packaging & Containers
- Average net assets among peers: $1,652,469,059
- Average return on equity (ROE) among peers: 2.99%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Shenzhen Beauty Star Co Ltd (002243) | CN¥8.32 Billion | 23.19% | 1.00x | $727.03 Million |
| Zhuhai Zhongfu Enterprise Co Ltd (000659) | $243.75 Million | -28.82% | 6.53x | $570.17 Million |
| Huangshan Novel Co Ltd (002014) | $1.41 Billion | 12.64% | 0.29x | $324.87 Million |
| Shenzhen Jinjia Color Printing Group Co Ltd (002191) | $2.61 Billion | 11.62% | 0.43x | $501.74 Million |
| Xiamen Hexing Packaging Printing Co Ltd (002228) | $3.52 Billion | 2.93% | 1.34x | $305.31 Million |
| Zhejiang Great Southeast Co Ltd (002263) | $507.84 Million | 4.90% | 3.19x | $652.72 Million |
| Shenzhen MYS Environmental Protection & Technology Co Ltd (002303) | $277.22 Million | 36.79% | 0.68x | $465.12 Million |
| Shandong Lipeng Co Ltd (002374) | $2.16 Billion | -31.07% | 1.25x | $410.53 Million |
| Zhejiang Zhongcheng Packing Material Co Ltd (002522) | $2.07 Billion | 6.80% | 0.73x | $525.36 Million |
| Shanghai Luxin Packing Materials Science&Technology Co Ltd (002565) | $2.06 Billion | 11.10% | 0.50x | $1.10 Billion |