Bosun Tools Co Ltd

SHE:002282 China Tools & Accessories
Market Cap
$527.04 Million
CN¥3.87 Billion CNY
Market Cap Rank
#14637 Global
#3869 in China
Share Price
CN¥7.34
Change (1 day)
-5.17%
52-Week Range
CN¥6.82 - CN¥8.38
All Time High
CN¥24.45
About

Bosun Co., Ltd. research, develops, produces, and sells diamond tools in China and internationally. It provides small construction machinery and tools for drilling, cutting and grinding, and carbide tools, as well as rail transit equipment parts. The company was formerly known as Bosun Tools Co., Ltd. and changed its name to Bosun Co., Ltd. in June 2019. Bosun Co., Ltd. was founded in 1998 and is… Read more

Bosun Tools Co Ltd (002282) - Net Assets

Latest net assets as of September 2025: CN¥3.62 Billion CNY

Based on the latest financial reports, Bosun Tools Co Ltd (002282) has net assets worth CN¥3.62 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¥4.00 Billion) and total liabilities (CN¥382.65 Million). 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¥3.62 Billion
% of Total Assets 90.44%
Annual Growth Rate 18.78%
5-Year Change 29.73%
10-Year Change 355.23%
Growth Volatility 50.7

Bosun Tools Co Ltd - Net Assets Trend (2006–2024)

This chart illustrates how Bosun Tools 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 Bosun Tools Co Ltd (2006–2024)

The table below shows the annual net assets of Bosun Tools Co Ltd from 2006 to 2024.

Year Net Assets Change
2024-12-31 CN¥3.56 Billion +2.48%
2023-12-31 CN¥3.47 Billion -0.33%
2022-12-31 CN¥3.48 Billion +2.37%
2021-12-31 CN¥3.40 Billion +24.07%
2020-12-31 CN¥2.74 Billion +22.44%
2019-12-31 CN¥2.24 Billion +5.10%
2018-12-31 CN¥2.13 Billion +21.32%
2017-12-31 CN¥1.76 Billion +119.22%
2016-12-31 CN¥801.62 Million +2.53%
2015-12-31 CN¥781.83 Million -2.03%
2014-12-31 CN¥798.00 Million +2.32%
2013-12-31 CN¥779.87 Million -0.48%
2012-12-31 CN¥783.61 Million -3.21%
2011-12-31 CN¥809.57 Million +2.55%
2010-12-31 CN¥789.43 Million +2.11%
2009-12-31 CN¥773.10 Million +201.06%
2008-12-31 CN¥256.80 Million +20.19%
2007-12-31 CN¥213.66 Million +33.08%
2006-12-31 CN¥160.55 Million --

Equity Component Analysis

This analysis shows how different components contribute to Bosun Tools 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 1109.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥869.66 Million 24.43%
Common Stock CN¥526.84 Million 14.80%
Other Comprehensive Income CN¥116.93 Million 3.29%
Other Components CN¥2.05 Billion 57.48%
Total Equity CN¥3.56 Billion 100.00%

Bosun Tools Co Ltd Competitors by Market Cap

The table below lists competitors of Bosun Tools Co Ltd ranked by their market capitalization.

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 3,439,000,949 to 3,559,090,095, a change of 120,089,146 (3.5%).
  • Net income of 191,745,949 contributed positively to equity growth.
  • Dividend payments of 81,591,498 reduced retained earnings.
  • Other comprehensive income increased equity by 162,702,450.
  • Other factors decreased equity by 152,767,755.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥191.75 Million +5.39%
Dividends Paid CN¥81.59 Million -2.29%
Other Comprehensive Income CN¥162.70 Million +4.57%
Other Changes CN¥-152.77 Million -4.29%
Total Change CN¥- 3.49%

Book Value vs Market Value Analysis

This analysis compares Bosun Tools 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: 1.09x
  • 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 11.48x to 1.09x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2006-12-31 CN¥0.64 CN¥7.34 x
2007-12-31 CN¥0.85 CN¥7.34 x
2008-12-31 CN¥1.02 CN¥7.34 x
2009-12-31 CN¥2.73 CN¥7.34 x
2010-12-31 CN¥2.34 CN¥7.34 x
2011-12-31 CN¥2.35 CN¥7.34 x
2012-12-31 CN¥2.04 CN¥7.34 x
2013-12-31 CN¥2.26 CN¥7.34 x
2014-12-31 CN¥2.35 CN¥7.34 x
2015-12-31 CN¥2.37 CN¥7.34 x
2016-12-31 CN¥2.57 CN¥7.34 x
2017-12-31 CN¥5.16 CN¥7.34 x
2018-12-31 CN¥4.95 CN¥7.34 x
2019-12-31 CN¥5.06 CN¥7.34 x
2020-12-31 CN¥5.53 CN¥7.34 x
2021-12-31 CN¥6.41 CN¥7.34 x
2022-12-31 CN¥6.35 CN¥7.34 x
2023-12-31 CN¥6.41 CN¥7.34 x
2024-12-31 CN¥6.76 CN¥7.34 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Bosun Tools 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): 5.39%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 11.40%
  • • Asset Turnover: 0.42x
  • • Equity Multiplier: 1.12x
  • Recent ROE (5.39%) is below the historical average (7.31%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2006 23.42% 13.26% 0.97x 1.83x CN¥21.55 Million
2007 25.32% 14.57% 0.99x 1.75x CN¥32.74 Million
2008 21.54% 14.22% 0.92x 1.65x CN¥29.63 Million
2009 7.33% 16.16% 0.41x 1.10x CN¥-20.66 Million
2010 8.53% 16.36% 0.47x 1.10x CN¥-11.55 Million
2011 8.37% 12.04% 0.52x 1.35x CN¥-13.16 Million
2012 0.98% 1.42% 0.45x 1.53x CN¥-70.69 Million
2013 2.07% 2.85% 0.52x 1.38x CN¥-61.85 Million
2014 3.83% 5.58% 0.54x 1.27x CN¥-49.21 Million
2015 0.84% 1.52% 0.42x 1.33x CN¥-71.59 Million
2016 1.56% 2.90% 0.42x 1.28x CN¥-67.68 Million
2017 2.91% 8.63% 0.25x 1.34x CN¥-124.65 Million
2018 4.04% 8.18% 0.40x 1.24x CN¥-127.03 Million
2019 3.26% 6.18% 0.43x 1.24x CN¥-149.16 Million
2020 4.90% 10.29% 0.37x 1.29x CN¥-138.60 Million
2021 6.71% 14.30% 0.41x 1.15x CN¥-110.91 Million
2022 4.09% 9.71% 0.38x 1.12x CN¥-204.10 Million
2023 3.74% 8.01% 0.41x 1.14x CN¥-215.13 Million
2024 5.39% 11.40% 0.42x 1.12x CN¥-164.16 Million

Industry Comparison

This section compares Bosun Tools Co Ltd's net assets metrics with peer companies in the Tools & Accessories industry.

Industry Context

  • Industry: Tools & Accessories
  • Average net assets among peers: $1,807,196,466
  • Average return on equity (ROE) among peers: 10.82%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Bosun Tools Co Ltd (002282) CN¥3.62 Billion 23.42% 0.11x $216.27 Million
Shandong Tengda Fasten Tech (001379) $1.46 Billion 5.24% 0.48x $185.77 Million
Ningbo Ligong Online Monitoring Technology Co Ltd (002322) $856.94 Million 8.88% 0.04x $386.64 Million
Tianjin Saixiang Technology Co Ltd (002337) $1.31 Billion 0.60% 0.21x $318.26 Million
Hangzhou Great Star Industrial Co Ltd (002444) $3.97 Billion 12.23% 0.37x $2.93 Billion
Guangdong Kinlong Hardware Products Co Ltd (002791) $5.03 Billion 17.69% 0.98x $427.79 Million
Shenzhen Kaizhong Precision Technology Co Ltd (002823) $142.16 Million 30.39% 1.69x $357.28 Million
Bichamp Cutting Technology Hunan Co Ltd (002843) $610.40 Million 8.30% 0.14x $432.29 Million
Wafangdian Bearing Co Ltd (200706) $931.76 Million 11.83% 0.98x $24.70 Million
Beijing Dinghan Tech Co (300011) $1.96 Billion 2.18% 0.85x $428.69 Million