Tibet Aim Pharm Inc (002826) - Net Assets

Latest as of March 2026: CN¥838.02 Million CNY ≈ $122.63 Million USD

Based on the latest financial reports, Tibet Aim Pharm Inc (002826) has net assets worth CN¥838.02 Million CNY (≈ $122.63 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.10 Billion ≈ $161.45 Million USD) and total liabilities (CN¥265.27 Million ≈ $38.82 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. Also explore balance sheet size of Tibet Aim Pharm Inc for the complete picture of this company's asset base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥838.02 Million
% of Total Assets	75.96%
Annual Growth Rate	22.47%
5-Year Change	13.32%
10-Year Change	46.92%
Growth Volatility	49.35

Tibet Aim Pharm Inc - Net Assets Trend (2013–2025)

This chart illustrates how Tibet Aim Pharm Inc's net assets have evolved over time, based on quarterly financial data. Check tangible equity quality of Tibet Aim Pharm Inc to evaluate the tangible quality of the company's equity base.

Annual Net Assets for Tibet Aim Pharm Inc (2013–2025)

The table below shows the annual net assets of Tibet Aim Pharm Inc from 2013 to 2025. For live valuation and market cap data, see market cap of Tibet Aim Pharm Inc.

Year	Net Assets	Change
2025-12-31	CN¥816.02 Million ≈ $119.41 Million	+9.45%
2024-12-31	CN¥745.58 Million ≈ $109.10 Million	-0.60%
2023-12-31	CN¥750.06 Million ≈ $109.76 Million	+0.01%
2022-12-31	CN¥750.00 Million ≈ $109.75 Million	+4.15%
2021-12-31	CN¥720.11 Million ≈ $105.37 Million	+4.80%
2020-12-31	CN¥687.15 Million ≈ $100.55 Million	+5.36%
2019-12-31	CN¥652.17 Million ≈ $95.43 Million	+5.46%
2018-12-31	CN¥618.40 Million ≈ $90.49 Million	+2.29%
2017-12-31	CN¥604.53 Million ≈ $88.46 Million	+8.84%
2016-12-31	CN¥555.44 Million ≈ $81.28 Million	+123.74%
2015-12-31	CN¥248.25 Million ≈ $36.33 Million	+38.59%
2014-12-31	CN¥179.12 Million ≈ $26.21 Million	+149.94%
2013-12-31	CN¥71.66 Million ≈ $10.49 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Tibet Aim Pharm Inc'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 2743.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CN¥404.68 Million	49.59%
Other Components	CN¥411.34 Million	50.41%
Total Equity	CN¥816.02 Million	100.00%

Tibet Aim Pharm Inc Competitors by Market Cap

The table below lists competitors of Tibet Aim Pharm Inc ranked by their market capitalization.

Company	Market Cap
Viromed Medical AG DU:Q11	$449.86 Million
Unipar Carbocloro S.A SA:UNIP3	$449.88 Million
Kneat.com Inc TO:KSI	$449.93 Million
Taiyuan Lionhead Cement Co Ltd SHG:600539	$449.98 Million
Frontera Energy Corp TO:FEC	$449.69 Million
Albaraka Turk Katilim Bankasi AS IS:ALBRK	$449.63 Million
Levinstein Eng TA:LEVI	$449.59 Million
Nanjing CEC Environmental Protect SHE:300172	$449.57 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Tibet Aim Pharm Inc's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 739,003,677 to 816,023,540, a change of 77,019,863 (10.4%).
Net income of 92,580,749 contributed positively to equity growth.
Dividend payments of 23,843,512 reduced retained earnings.
Other comprehensive income decreased equity by 7,080,268.
Other factors increased equity by 15,362,894.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥92.58 Million	+11.35%
Dividends Paid	CN¥23.84 Million	-2.92%
Other Comprehensive Income	CN¥-7.08 Million	-0.87%
Other Changes	CN¥15.36 Million	+1.88%
Total Change	CN¥-	10.42%

Book Value vs Market Value Analysis

This analysis compares Tibet Aim Pharm Inc'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: 3.77x
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 decreased from 33.44x to 3.77x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2013-12-31	CN¥0.48	CN¥16.12	x
2014-12-31	CN¥1.33	CN¥16.12	x
2015-12-31	CN¥1.84	CN¥16.12	x
2016-12-31	CN¥3.81	CN¥16.12	x
2017-12-31	CN¥3.20	CN¥16.12	x
2018-12-31	CN¥3.26	CN¥16.12	x
2019-12-31	CN¥3.49	CN¥16.12	x
2020-12-31	CN¥3.68	CN¥16.12	x
2021-12-31	CN¥3.72	CN¥16.12	x
2022-12-31	CN¥3.88	CN¥16.12	x
2023-12-31	CN¥3.87	CN¥16.12	x
2024-12-31	CN¥4.02	CN¥16.12	x
2025-12-31	CN¥4.28	CN¥16.12	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Tibet Aim Pharm Inc 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): 11.35%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 14.55%
• Asset Turnover: 0.63x
• Equity Multiplier: 1.25x
Recent ROE (11.35%) is above the historical average (10.44%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2013	30.30%	8.91%	1.44x	2.35x	CN¥13.20 Million
2014	18.07%	11.14%	1.08x	1.50x	CN¥14.46 Million
2015	20.15%	14.42%	0.87x	1.60x	CN¥25.20 Million
2016	9.97%	12.25%	0.70x	1.16x	CN¥-185.10K
2017	10.00%	15.90%	0.52x	1.21x	CN¥23.73K
2018	4.08%	5.17%	0.64x	1.23x	CN¥-36.59 Million
2019	5.72%	6.75%	0.66x	1.28x	CN¥-27.89 Million
2020	5.98%	6.82%	0.66x	1.32x	CN¥-27.62 Million
2021	5.92%	5.86%	0.88x	1.15x	CN¥-29.26 Million
2022	5.92%	5.15%	0.84x	1.37x	CN¥-30.39 Million
2023	2.07%	2.31%	0.72x	1.25x	CN¥-59.12 Million
2024	6.21%	7.05%	0.70x	1.25x	CN¥-27.97 Million
2025	11.35%	14.55%	0.63x	1.25x	CN¥10.98 Million

Industry Comparison

This section compares Tibet Aim Pharm Inc's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.

Industry Context

Industry: Drug Manufacturers - Specialty & Generic
Average net assets among peers: $2,536,896,341
Average return on equity (ROE) among peers: 9.73%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Tibet Aim Pharm Inc (002826)	CN¥838.02 Million	30.30%	0.32x	$449.78 Million
Shenzhen Neptunus Bioengineering Co Ltd (000078)	$692.59 Million	2.04%	3.57x	$642.98 Million
Anhui Fengyuan Pharmaceutical Co Ltd (000153)	$1.15 Billion	3.57%	0.95x	$376.71 Million
Shan Dong Dong-E E-Jiao Co Ltd (000423)	$377.25 Million	11.95%	0.42x	$5.22 Billion
Livzon Pharmaceutical Group Inc (000513)	$973.90 Million	0.17%	0.60x	$2.67 Billion
Wedge Industrial Co Ltd (000534)	$760.85 Million	18.95%	0.28x	$1.86 Billion
Yunnan Baiyao Group Co Ltd (000538)	$7.04 Billion	22.50%	0.52x	$13.65 Billion
Hainan Haiyao Co Ltd (000566)	$292.94 Million	7.42%	0.73x	$1.08 Billion
Tus Pharmaceutical Group Co Ltd (000590)	$280.91 Million	1.46%	1.58x	$299.61 Million
Northeast Pharmaceutical Group Co Ltd (000597)	$4.71 Billion	7.43%	1.93x	$964.78 Million
Jilin Aodong Pharmaceutical Group Co Ltd (000623)	$9.09 Billion	21.79%	0.11x	$3.21 Billion

About Tibet Aim Pharm Inc

SHE:002826 China Drug Manufacturers - Specialty & Generic

Market Cap

$449.78 Million

CN¥3.07 Billion CNY

Market Cap Rank

#12648 Global

#3673 in China

Share Price

CN¥16.12

Change (1 day)

+0.06%

52-Week Range

CN¥15.01 - CN¥25.74

All Time High

CN¥32.76