Chongqing Sansheng Building Materials Co Ltd (002742) - Net Assets
Based on the latest financial reports, Chongqing Sansheng Building Materials Co Ltd (002742) has net assets worth CN¥239.30 Million CNY (≈ $35.02 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.20 Billion ≈ $174.98 Million USD) and total liabilities (CN¥956.46 Million ≈ $139.96 Million USD). 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. Check 002742 financial resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥239.30 Million |
| % of Total Assets | 20.01% |
| Annual Growth Rate | -3.59% |
| 5-Year Change | -81.78% |
| 10-Year Change | -82.32% |
| Growth Volatility | 48.74 |
Chongqing Sansheng Building Materials Co Ltd - Net Assets Trend (2011–2025)
This chart illustrates how Chongqing Sansheng Building Materials Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore 002742 total asset value for the complete picture of this company's asset base.
Annual Net Assets for Chongqing Sansheng Building Materials Co Ltd (2011–2025)
The table below shows the annual net assets of Chongqing Sansheng Building Materials Co Ltd from 2011 to 2025. For live valuation and market cap data, see 002742 stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥239.30 Million ≈ $35.02 Million |
+204.49% |
| 2024-12-31 | CN¥-229.01 Million ≈ $-33.51 Million |
-141.06% |
| 2023-12-31 | CN¥557.76 Million ≈ $81.62 Million |
-43.75% |
| 2022-12-31 | CN¥991.65 Million ≈ $145.11 Million |
-24.49% |
| 2021-12-31 | CN¥1.31 Billion ≈ $192.17 Million |
-25.22% |
| 2020-12-31 | CN¥1.76 Billion ≈ $256.98 Million |
-2.82% |
| 2019-12-31 | CN¥1.81 Billion ≈ $264.43 Million |
+2.91% |
| 2018-12-31 | CN¥1.76 Billion ≈ $256.96 Million |
+7.45% |
| 2017-12-31 | CN¥1.63 Billion ≈ $239.15 Million |
+20.76% |
| 2016-12-31 | CN¥1.35 Billion ≈ $198.04 Million |
+9.94% |
| 2015-12-31 | CN¥1.23 Billion ≈ $180.14 Million |
+78.89% |
| 2014-12-31 | CN¥688.15 Million ≈ $100.70 Million |
+15.59% |
| 2013-12-31 | CN¥595.34 Million ≈ $87.12 Million |
+18.13% |
| 2012-12-31 | CN¥503.96 Million ≈ $73.75 Million |
+26.28% |
| 2011-12-31 | CN¥399.08 Million ≈ $58.40 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Chongqing Sansheng Building 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 decreased by 1042.7% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | CN¥1.44 Billion | 854.76% |
| Total Equity | CN¥168.38 Million | 100.00% |
Chongqing Sansheng Building Materials Co Ltd Competitors by Market Cap
The table below lists competitors of Chongqing Sansheng Building Materials Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beijing Kaiwen Education Technology Co Ltd
SHE:002659
|
$467.50 Million |
|
Shahe Industry Co Ltd
SHE:000014
|
$467.53 Million |
|
Shandong Cynda Chemcial Co Ltd
SHG:603086
|
$467.66 Million |
|
Shenzhen Bioeasy Biotechnology Co. Ltd.
SHE:300942
|
$467.67 Million |
|
Ningbo Joy Intelligent Logistics Technology Co.Ltd.
SHE:301198
|
$467.40 Million |
|
SAMT Co. Ltd
KQ:031330
|
$467.36 Million |
|
Balaji Amines Limited
NSE:BALAMINES
|
$467.32 Million |
|
Sam Hwa Capaci
KO:001820
|
$467.29 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Chongqing Sansheng Building Materials Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -411,810,939 to 168,380,544, a change of 580,191,483.
- Net loss of 419,682,692 reduced equity.
- Dividend payments of 17,078,707 reduced retained earnings.
- Other factors increased equity by 1,016,952,881.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-419.68 Million | -249.25% |
| Dividends Paid | CN¥17.08 Million | -10.14% |
| Other Changes | CN¥1.02 Billion | +603.96% |
| Total Change | CN¥- | % |
Book Value vs Market Value Analysis
This analysis compares Chongqing Sansheng Building 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: 18.97x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 3.80x to 18.97x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2011-12-31 | CN¥1.23 | CN¥4.67 | x |
| 2012-12-31 | CN¥1.55 | CN¥4.67 | x |
| 2013-12-31 | CN¥1.83 | CN¥4.67 | x |
| 2014-12-31 | CN¥2.09 | CN¥4.67 | x |
| 2015-12-31 | CN¥2.97 | CN¥4.67 | x |
| 2016-12-31 | CN¥2.99 | CN¥4.67 | x |
| 2017-12-31 | CN¥3.30 | CN¥4.67 | x |
| 2018-12-31 | CN¥3.49 | CN¥4.67 | x |
| 2019-12-31 | CN¥3.60 | CN¥4.67 | x |
| 2020-12-31 | CN¥3.51 | CN¥4.67 | x |
| 2021-12-31 | CN¥2.59 | CN¥4.67 | x |
| 2022-12-31 | CN¥1.87 | CN¥4.67 | x |
| 2023-12-31 | CN¥0.80 | CN¥4.67 | x |
| 2024-12-31 | CN¥-0.95 | CN¥4.67 | x |
| 2025-12-31 | CN¥0.25 | CN¥4.67 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Chongqing Sansheng Building 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): -249.25%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -46.64%
- • Asset Turnover: 0.75x
- • Equity Multiplier: 7.10x
- Recent ROE (-249.25%) is below the historical average (-21.55%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | 21.86% | 10.29% | 1.16x | 1.84x | CN¥47.32 Million |
| 2012 | 20.33% | 9.65% | 1.20x | 1.76x | CN¥52.08 Million |
| 2013 | 17.27% | 8.74% | 0.91x | 2.17x | CN¥43.15 Million |
| 2014 | 14.81% | 7.95% | 0.88x | 2.13x | CN¥32.83 Million |
| 2015 | 9.94% | 8.63% | 0.66x | 1.75x | CN¥-694.58K |
| 2016 | 9.04% | 7.79% | 0.54x | 2.15x | CN¥-12.49 Million |
| 2017 | 12.73% | 9.48% | 0.45x | 2.99x | CN¥38.72 Million |
| 2018 | 7.35% | 3.87% | 0.57x | 3.34x | CN¥-39.93 Million |
| 2019 | 8.03% | 3.93% | 0.63x | 3.23x | CN¥-30.63 Million |
| 2020 | 4.84% | 2.88% | 0.52x | 3.22x | CN¥-78.16 Million |
| 2021 | -29.75% | -13.40% | 0.56x | 3.94x | CN¥-445.52 Million |
| 2022 | -39.62% | -15.30% | 0.51x | 5.04x | CN¥-398.11 Million |
| 2023 | -130.92% | -22.27% | 0.53x | 11.12x | CN¥-486.58 Million |
| 2024 | 0.00% | -54.37% | 0.46x | 0.00x | CN¥-608.95 Million |
| 2025 | -249.25% | -46.64% | 0.75x | 7.10x | CN¥-436.52 Million |
Industry Comparison
This section compares Chongqing Sansheng Building Materials Co Ltd's net assets metrics with peer companies in the Building Materials industry.
Industry Context
- Industry: Building Materials
- Average net assets among peers: $3,475,577,691
- Average return on equity (ROE) among peers: 7.87%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Chongqing Sansheng Building Materials Co Ltd (002742) | CN¥239.30 Million | 21.86% | 4.00x | $467.49 Million |
| CSG Holding Co Ltd (000012) | $8.78 Billion | 9.40% | 1.23x | $1.16 Billion |
| Tangshan Jidong Cement Co Ltd (000401) | $1.32 Billion | 11.88% | 0.72x | $1.66 Billion |
| Gansu Shangfeng Cement Co Ltd (000672) | $64.32 Million | 7.19% | 1.11x | $1.99 Billion |
| Jiangxi Wannianqing Cement Co Ltd (000789) | $2.33 Billion | 6.57% | 1.82x | $578.76 Million |
| Xinjiang Tianshan Cement Co Ltd (000877) | $6.78 Billion | 1.47% | 1.72x | $4.83 Billion |
| Sinostone Guangdong Co Ltd (001212) | $611.42 Million | 22.33% | 0.23x | $1.64 Billion |
| Ruitai Materials Technology Co Ltd (002066) | $923.65 Million | 1.64% | 2.97x | $801.95 Million |
| Guangdong Tapai Group Co Ltd (002233) | $3.82 Billion | 10.48% | 0.43x | $1.47 Billion |
| China West Construction Group Co Ltd (002302) | $9.22 Billion | 7.16% | 1.43x | $1.03 Billion |
| Hubei Guochuang Hi-tech Material Co Ltd (002377) | $895.70 Million | 0.58% | 0.68x | $481.37 Million |
About Chongqing Sansheng Building Materials Co Ltd
Chongqing Sansheng Industrial Co.,Ltd. develops, produces and sells building materials and chemicals in China and internationally. It operates through two segments, Buildings Materials Chemical Industry; and Pharmaceutical Manufacturing. The company offers commercial concrete, water reducing agents, and expansion agents for industrial and civil buildings, highways, railways, bridges, tunnels, air… Read more