GEM Co Ltd

SHE:002340 China Waste Management
Market Cap
$5.73 Billion
CN¥42.05 Billion CNY
Market Cap Rank
#2690 Global
#191 in China
Share Price
CN¥8.24
Change (1 day)
-1.32%
52-Week Range
CN¥5.85 - CN¥9.93
All Time High
CN¥13.46
About

GEM Co., Ltd. operates in the waste resource comprehensive utilization industry in China and internationally. It offers ternary precursor and cathode materials; cobalt oxide; cobalt products, including powder, flakes, and carbonate; lithium cobaltate; tungsten products, such as ammonium paratungstate, recycled tungsten carbide, tungsten carbide, and tungsten powder; and nickel sulfate. The compan… Read more

GEM Co Ltd (002340) - Net Assets

Latest net assets as of September 2025: CN¥25.32 Billion CNY

Based on the latest financial reports, GEM Co Ltd (002340) has net assets worth CN¥25.32 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¥72.26 Billion) and total liabilities (CN¥46.94 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¥25.32 Billion
% of Total Assets 35.04%
Annual Growth Rate 37.64%
5-Year Change 66.83%
10-Year Change 246.43%
Growth Volatility 62.69

GEM Co Ltd - Net Assets Trend (2006–2024)

This chart illustrates how GEM 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 GEM Co Ltd (2006–2024)

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

Year Net Assets Change
2024-12-31 CN¥23.50 Billion +8.28%
2023-12-31 CN¥21.70 Billion +3.98%
2022-12-31 CN¥20.87 Billion +31.99%
2021-12-31 CN¥15.81 Billion +12.26%
2020-12-31 CN¥14.09 Billion +27.25%
2019-12-31 CN¥11.07 Billion +8.27%
2018-12-31 CN¥10.22 Billion +29.47%
2017-12-31 CN¥7.90 Billion +9.64%
2016-12-31 CN¥7.20 Billion +6.18%
2015-12-31 CN¥6.78 Billion +43.19%
2014-12-31 CN¥4.74 Billion +78.60%
2013-12-31 CN¥2.65 Billion +6.54%
2012-12-31 CN¥2.49 Billion +13.31%
2011-12-31 CN¥2.20 Billion +108.35%
2010-12-31 CN¥1.05 Billion +272.41%
2009-12-31 CN¥283.19 Million +23.01%
2008-12-31 CN¥230.21 Million +83.29%
2007-12-31 CN¥125.60 Million +68.08%
2006-12-31 CN¥74.72 Million --

Equity Component Analysis

This analysis shows how different components contribute to GEM 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 168168.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥5.95 Billion 30.63%
Common Stock CN¥5.13 Billion 26.39%
Other Comprehensive Income CN¥-332.00K 0.00%
Other Components CN¥8.35 Billion 42.99%
Total Equity CN¥19.43 Billion 100.00%

GEM Co Ltd Competitors by Market Cap

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

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 18,761,531,776 to 19,426,197,000, a change of 664,665,224 (3.5%).
  • Net income of 1,020,406,000 contributed positively to equity growth.
  • Dividend payments of 1,222,981,734 reduced retained earnings.
  • Share repurchases of 18,227,531 reduced equity.
  • Other comprehensive income increased equity by 95,638,087.
  • Other factors increased equity by 789,830,402.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥1.02 Billion +5.25%
Dividends Paid CN¥1.22 Billion -6.3%
Share Repurchases CN¥18.23 Million -0.09%
Other Comprehensive Income CN¥95.64 Million +0.49%
Other Changes CN¥789.83 Million +4.07%
Total Change CN¥- 3.54%

Book Value vs Market Value Analysis

This analysis compares GEM 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: 2.16x
  • 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 103.33x to 2.16x 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¥0.08 CN¥8.24 x
2007-12-31 CN¥0.10 CN¥8.24 x
2008-12-31 CN¥0.15 CN¥8.24 x
2009-12-31 CN¥0.18 CN¥8.24 x
2010-12-31 CN¥0.50 CN¥8.24 x
2011-12-31 CN¥0.98 CN¥8.24 x
2012-12-31 CN¥0.88 CN¥8.24 x
2013-12-31 CN¥0.91 CN¥8.24 x
2014-12-31 CN¥1.49 CN¥8.24 x
2015-12-31 CN¥1.96 CN¥8.24 x
2016-12-31 CN¥1.83 CN¥8.24 x
2017-12-31 CN¥1.97 CN¥8.24 x
2018-12-31 CN¥2.57 CN¥8.24 x
2019-12-31 CN¥2.57 CN¥8.24 x
2020-12-31 CN¥2.78 CN¥8.24 x
2021-12-31 CN¥2.97 CN¥8.24 x
2022-12-31 CN¥3.71 CN¥8.24 x
2023-12-31 CN¥3.61 CN¥8.24 x
2024-12-31 CN¥3.81 CN¥8.24 x

Capital Efficiency Dashboard

This dashboard shows how efficiently GEM 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): 5.25%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 3.07%
  • • Asset Turnover: 0.50x
  • • Equity Multiplier: 3.44x
  • Recent ROE (5.25%) is below the historical average (9.02%), 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 18.11% 11.57% 0.73x 2.15x CN¥5.37 Million
2007 28.79% 16.47% 0.75x 2.34x CN¥23.60 Million
2008 17.96% 13.58% 0.63x 2.10x CN¥18.32 Million
2009 20.12% 15.49% 0.47x 2.76x CN¥28.66 Million
2010 8.12% 15.03% 0.30x 1.83x CN¥-19.78 Million
2011 5.57% 13.12% 0.23x 1.82x CN¥-95.76 Million
2012 6.05% 9.49% 0.22x 2.86x CN¥-87.75 Million
2013 6.16% 4.13% 0.45x 3.31x CN¥-89.73 Million
2014 4.92% 5.40% 0.34x 2.70x CN¥-217.87 Million
2015 2.35% 3.01% 0.32x 2.43x CN¥-501.96 Million
2016 3.83% 3.37% 0.41x 2.77x CN¥-424.50 Million
2017 8.11% 5.68% 0.48x 2.96x CN¥-141.89 Million
2018 7.39% 5.26% 0.56x 2.53x CN¥-257.45 Million
2019 7.01% 5.12% 0.53x 2.56x CN¥-313.18 Million
2020 3.10% 3.31% 0.42x 2.23x CN¥-918.46 Million
2021 6.49% 4.78% 0.56x 2.42x CN¥-499.57 Million
2022 7.01% 4.41% 0.67x 2.39x CN¥-552.50 Million
2023 4.98% 3.06% 0.58x 2.81x CN¥-941.67 Million
2024 5.25% 3.07% 0.50x 3.44x CN¥-922.21 Million

Industry Comparison

This section compares GEM Co Ltd's net assets metrics with peer companies in the Waste Management industry.

Industry Context

  • Industry: Waste Management
  • Average net assets among peers: $6,034,830,318
  • Average return on equity (ROE) among peers: 6.18%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
GEM Co Ltd (002340) CN¥25.32 Billion 18.11% 1.85x $5.21 Billion
China Tianying Inc (000035) $256.76 Million 7.85% 1.11x $1.57 Billion
HeiLongJiang Kingland Technology Co Ltd (000711) $359.37 Million 5.18% 1.26x $1.02 Billion
BECE Legend Group Co Ltd (000803) $113.32 Million -15.77% 0.88x $431.73 Million
Tus-Sound Environmental Resources Co Ltd (000826) $15.03 Billion -10.37% 1.73x $395.62 Million
Wangneng Environment Co Ltd (002034) $6.77 Billion 8.29% 1.14x $474.53 Million
Beijing Orient Landscape Co Ltd (002310) $1.89 Billion 23.80% 1.10x $1.97 Billion
Qiaoyin Environmental Tech Co Ltd (002973) $220.39 Million 24.55% 0.64x $276.45 Million
Tongxing Environmental Protection (003027) $1.54 Billion 9.98% 0.33x $173.25 Million
Beijing Originwater Technology (300070) $28.13 Billion 2.08% 1.52x $1.14 Billion