Jiangsu Yanghe Brewery Joint-Stock Co Ltd

SHE:002304 China Beverages - Wineries & Distilleries
Market Cap
$10.58 Billion
CN¥77.66 Billion CNY
Market Cap Rank
#3522 Global
#294 in China
Share Price
CN¥51.55
Change (1 day)
-0.41%
52-Week Range
CN¥50.31 - CN¥78.25
All Time High
CN¥235.18
About

Jiangsu Yanghe Distillery Co., Ltd. offers liquors and wines. It offers dream blue, sujiu, sky blue, zhenbaofang, ocean blue, yanghe daqu, shuanggou daqu, guijiu, and sidus wine. It offers its products primarily under the baijiu, Yanghe, and Shuanggou brands. The company was formerly known as Jiangsu Yanghe Brewery Joint-Stock Co., Ltd. and changed its name to Jiangsu Yanghe Distillery Co., Ltd. … Read more

Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) - Net Assets

Latest net assets as of September 2025: CN¥48.66 Billion CNY

Based on the latest financial reports, Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) has net assets worth CN¥48.66 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¥59.50 Billion) and total liabilities (CN¥10.84 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¥48.66 Billion
% of Total Assets 81.78%
Annual Growth Rate 31.4%
5-Year Change 34.37%
10-Year Change 125.33%
Growth Volatility 61.13

Jiangsu Yanghe Brewery Joint-Stock Co Ltd - Net Assets Trend (2006–2024)

This chart illustrates how Jiangsu Yanghe Brewery Joint-Stock 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 Jiangsu Yanghe Brewery Joint-Stock Co Ltd (2006–2024)

The table below shows the annual net assets of Jiangsu Yanghe Brewery Joint-Stock Co Ltd from 2006 to 2024.

Year Net Assets Change
2024-12-31 CN¥51.69 Billion -0.69%
2023-12-31 CN¥52.05 Billion +9.52%
2022-12-31 CN¥47.52 Billion +11.87%
2021-12-31 CN¥42.48 Billion +10.43%
2020-12-31 CN¥38.47 Billion +5.42%
2019-12-31 CN¥36.49 Billion +8.53%
2018-12-31 CN¥33.62 Billion +14.00%
2017-12-31 CN¥29.49 Billion +13.28%
2016-12-31 CN¥26.04 Billion +13.49%
2015-12-31 CN¥22.94 Billion +16.28%
2014-12-31 CN¥19.73 Billion +13.41%
2013-12-31 CN¥17.40 Billion +18.26%
2012-12-31 CN¥14.71 Billion +48.46%
2011-12-31 CN¥9.91 Billion +34.13%
2010-12-31 CN¥7.39 Billion +45.45%
2009-12-31 CN¥5.08 Billion +267.27%
2008-12-31 CN¥1.38 Billion +91.85%
2007-12-31 CN¥720.80 Million +90.31%
2006-12-31 CN¥378.76 Million --

Equity Component Analysis

This analysis shows how different components contribute to Jiangsu Yanghe Brewery Joint-Stock 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 23007.4% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥48.40 Billion 93.82%
Common Stock CN¥1.51 Billion 2.92%
Other Comprehensive Income CN¥752.30 Million 1.46%
Other Components CN¥930.12 Million 1.80%
Total Equity CN¥51.59 Billion 100.00%

Jiangsu Yanghe Brewery Joint-Stock Co Ltd Competitors by Market Cap

The table below lists competitors of Jiangsu Yanghe Brewery Joint-Stock Co Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Jiangsu Yanghe Brewery Joint-Stock Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 51,938,515,345 to 51,588,243,128, a change of -350,272,217 (-0.7%).
  • Net income of 6,673,388,604 contributed positively to equity growth.
  • Dividend payments of 7,020,034,044 reduced retained earnings.
  • Other comprehensive income decreased equity by 3,248,770.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥6.67 Billion +12.94%
Dividends Paid CN¥7.02 Billion -13.61%
Other Comprehensive Income CN¥-3.25 Million -0.01%
Other Changes CN¥-378.01K -0.0%
Total Change CN¥- -0.67%

Book Value vs Market Value Analysis

This analysis compares Jiangsu Yanghe Brewery Joint-Stock 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: 1.51x
  • 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 173.98x to 1.51x 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¥0.30 CN¥51.55 x
2007-12-31 CN¥0.53 CN¥51.55 x
2008-12-31 CN¥1.01 CN¥51.55 x
2009-12-31 CN¥3.66 CN¥51.55 x
2010-12-31 CN¥4.58 CN¥51.55 x
2011-12-31 CN¥6.54 CN¥51.55 x
2012-12-31 CN¥9.72 CN¥51.55 x
2013-12-31 CN¥11.50 CN¥51.55 x
2014-12-31 CN¥13.08 CN¥51.55 x
2015-12-31 CN¥15.22 CN¥51.55 x
2016-12-31 CN¥17.30 CN¥51.55 x
2017-12-31 CN¥19.59 CN¥51.55 x
2018-12-31 CN¥22.33 CN¥51.55 x
2019-12-31 CN¥24.23 CN¥51.55 x
2020-12-31 CN¥25.64 CN¥51.55 x
2021-12-31 CN¥28.20 CN¥51.55 x
2022-12-31 CN¥31.51 CN¥51.55 x
2023-12-31 CN¥34.48 CN¥51.55 x
2024-12-31 CN¥34.25 CN¥51.55 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Jiangsu Yanghe Brewery Joint-Stock 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): 12.94%
  • The company shows good efficiency in utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 23.11%
  • • Asset Turnover: 0.43x
  • • Equity Multiplier: 1.31x
  • Recent ROE (12.94%) is below the historical average (28.65%), 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 46.20% 16.33% 1.03x 2.74x CN¥137.11 Million
2007 51.99% 21.27% 1.20x 2.04x CN¥302.66 Million
2008 53.73% 28.01% 1.22x 1.58x CN¥604.77 Million
2009 24.70% 31.32% 0.62x 1.28x CN¥746.14 Million
2010 31.86% 28.94% 0.66x 1.66x CN¥1.51 Billion
2011 40.65% 32.01% 0.67x 1.91x CN¥3.03 Billion
2012 41.88% 35.63% 0.73x 1.61x CN¥4.68 Billion
2013 28.77% 33.29% 0.53x 1.62x CN¥3.26 Billion
2014 22.85% 30.72% 0.51x 1.46x CN¥2.54 Billion
2015 23.39% 33.42% 0.47x 1.48x CN¥3.07 Billion
2016 22.37% 33.91% 0.44x 1.49x CN¥3.22 Billion
2017 22.45% 33.27% 0.46x 1.47x CN¥3.68 Billion
2018 24.12% 33.59% 0.49x 1.47x CN¥4.75 Billion
2019 20.22% 31.92% 0.43x 1.46x CN¥3.73 Billion
2020 19.44% 35.46% 0.39x 1.40x CN¥3.63 Billion
2021 17.67% 29.62% 0.37x 1.60x CN¥3.26 Billion
2022 19.75% 31.15% 0.44x 1.43x CN¥4.63 Billion
2023 19.28% 30.24% 0.47x 1.34x CN¥4.82 Billion
2024 12.94% 23.11% 0.43x 1.31x CN¥1.51 Billion

Industry Comparison

This section compares Jiangsu Yanghe Brewery Joint-Stock Co Ltd's net assets metrics with peer companies in the Beverages - Wineries & Distilleries industry.

Industry Context

  • Industry: Beverages - Wineries & Distilleries
  • Average net assets among peers: $3,036,279,314
  • Average return on equity (ROE) among peers: 16.23%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) CN¥48.66 Billion 46.20% 0.22x $3.60 Billion
Luzhou Lao Jiao Co Ltd (000568) $235.40 Million 25.02% 1.14x $10.63 Billion
Jiugui Liquor Co Ltd (000799) $4.15 Billion 25.26% 0.41x $1.44 Billion
Wuliangye Yibin Co Ltd (000858) $3.19 Billion 24.07% 0.44x $24.90 Billion
Beijing Shunxin Agriculture Co Ltd (000860) $7.46 Billion 10.85% 1.95x $880.58 Million
Yantai Changyu Pioneer Wine Co Ltd (000869) $1.44 Billion 7.71% 0.27x $860.99 Million
Shanghai Bairun Flavor & Fragrance Co Ltd (002568) $4.70 Billion 15.31% 0.73x $1.25 Billion
Qinghai Huzhu Barley Wine Co Ltd (002646) $2.80 Billion 3.20% 0.19x $324.05 Million
Anhui Gujing Distillery Co Ltd (200596) $785.49 Million 22.16% 0.82x $2.43 Billion
Vats Liquor Chain Store Management Joint Stock Co Ltd (300755) $2.56 Billion 12.49% 0.62x $218.25 Million