Boai NKY Pharmaceuticals Ltd
Boai NKY Medical Holdings Ltd. engages in the fine chemical and precision medicine businesses in China and internationally. The company produces and sells polyvinyl pyrrolidone (PVP), Orarez, and in vitro diagnostic products, as well as invests in tumor drugs. It offers its products for pharmaceutical products, such as APIs and excipients; personal care products, including cosmetics, haircare, or… Read more
Boai NKY Pharmaceuticals Ltd (300109) - Net Assets
Latest net assets as of September 2025: CN¥3.69 Billion CNY
Based on the latest financial reports, Boai NKY Pharmaceuticals Ltd (300109) has net assets worth CN¥3.69 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¥4.24 Billion) and total liabilities (CN¥552.11 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¥3.69 Billion |
| % of Total Assets | 86.99% |
| Annual Growth Rate | 36.66% |
| 5-Year Change | 17.28% |
| 10-Year Change | 210.24% |
| Growth Volatility | 111.35 |
Boai NKY Pharmaceuticals Ltd - Net Assets Trend (2007–2024)
This chart illustrates how Boai NKY Pharmaceuticals 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 Boai NKY Pharmaceuticals Ltd (2007–2024)
The table below shows the annual net assets of Boai NKY Pharmaceuticals Ltd from 2007 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥3.61 Billion | +2.49% |
| 2023-12-31 | CN¥3.52 Billion | +12.92% |
| 2022-12-31 | CN¥3.12 Billion | -8.32% |
| 2021-12-31 | CN¥3.40 Billion | +10.53% |
| 2020-12-31 | CN¥3.08 Billion | +0.77% |
| 2019-12-31 | CN¥3.05 Billion | +139.19% |
| 2018-12-31 | CN¥1.28 Billion | -2.01% |
| 2017-12-31 | CN¥1.30 Billion | +6.18% |
| 2016-12-31 | CN¥1.23 Billion | +5.48% |
| 2015-12-31 | CN¥1.16 Billion | +190.54% |
| 2014-12-31 | CN¥400.25 Million | +6.15% |
| 2013-12-31 | CN¥377.06 Million | +3.64% |
| 2012-12-31 | CN¥363.81 Million | +3.67% |
| 2011-12-31 | CN¥350.93 Million | +5.32% |
| 2010-12-31 | CN¥333.21 Million | +436.24% |
| 2009-12-31 | CN¥62.14 Million | +41.45% |
| 2008-12-31 | CN¥43.93 Million | +146.50% |
| 2007-12-31 | CN¥17.82 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Boai NKY Pharmaceuticals 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 11973.1% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥942.57 Million | 25.91% |
| Common Stock | CN¥484.70 Million | 13.32% |
| Other Comprehensive Income | CN¥194.49 Million | 5.35% |
| Other Components | CN¥2.02 Billion | 55.42% |
| Total Equity | CN¥3.64 Billion | 100.00% |
Boai NKY Pharmaceuticals Ltd Competitors by Market Cap
The table below lists competitors of Boai NKY Pharmaceuticals Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
i-80 Gold Corp.
NYSE MKT:IAUX
|
$962.41 Million |
|
Nancal Energy-Saving Tech Co
SHG:603859
|
$963.10 Million |
|
Bitdeer Technologies Group Class A Ordinary Shares
NASDAQ:BTDR
|
$963.59 Million |
|
OceanFirst Financial Corp
NASDAQ:OCFC
|
$964.36 Million |
|
China South Publishing & Media Group Co Ltd
SHG:601098
|
$961.90 Million |
|
Nyfosa AB
LSE:0A0K
|
$961.70 Million |
|
Skywater Technology Inc
NASDAQ:SKYT
|
$961.70 Million |
|
Jiangsu Leili Motor Corp Ltd
SHE:300660
|
$961.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Boai NKY Pharmaceuticals Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 3,545,992,105 to 3,637,934,717, a change of 91,942,612 (2.6%).
- Net income of 349,680,190 contributed positively to equity growth.
- Dividend payments of 328,776,877 reduced retained earnings.
- Share repurchases of 1,900,425 reduced equity.
- Other comprehensive income decreased equity by 3,265,278,434.
- Other factors increased equity by 3,338,218,158.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥349.68 Million | +9.61% |
| Dividends Paid | CN¥328.78 Million | -9.04% |
| Share Repurchases | CN¥1.90 Million | -0.05% |
| Other Comprehensive Income | CN¥-3.27 Billion | -89.76% |
| Other Changes | CN¥3.34 Billion | +91.76% |
| Total Change | CN¥- | 2.59% |
Book Value vs Market Value Analysis
This analysis compares Boai NKY Pharmaceuticals 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: 2.42x
- 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 31.99x to 2.42x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2007-12-31 | CN¥0.57 | CN¥18.14 | x |
| 2008-12-31 | CN¥0.54 | CN¥18.14 | x |
| 2009-12-31 | CN¥0.58 | CN¥18.14 | x |
| 2010-12-31 | CN¥2.88 | CN¥18.14 | x |
| 2011-12-31 | CN¥2.37 | CN¥18.14 | x |
| 2012-12-31 | CN¥2.36 | CN¥18.14 | x |
| 2013-12-31 | CN¥1.72 | CN¥18.14 | x |
| 2014-12-31 | CN¥1.76 | CN¥18.14 | x |
| 2015-12-31 | CN¥4.48 | CN¥18.14 | x |
| 2016-12-31 | CN¥3.68 | CN¥18.14 | x |
| 2017-12-31 | CN¥3.93 | CN¥18.14 | x |
| 2018-12-31 | CN¥3.89 | CN¥18.14 | x |
| 2019-12-31 | CN¥7.45 | CN¥18.14 | x |
| 2020-12-31 | CN¥6.44 | CN¥18.14 | x |
| 2021-12-31 | CN¥6.81 | CN¥18.14 | x |
| 2022-12-31 | CN¥6.10 | CN¥18.14 | x |
| 2023-12-31 | CN¥7.01 | CN¥18.14 | x |
| 2024-12-31 | CN¥7.49 | CN¥18.14 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Boai NKY Pharmaceuticals 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): 9.61%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 21.77%
- • Asset Turnover: 0.37x
- • Equity Multiplier: 1.20x
- Recent ROE (9.61%) is below the historical average (10.57%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2007 | 35.13% | 7.55% | 1.24x | 3.74x | CN¥4.48 Million |
| 2008 | 23.56% | 9.52% | 1.19x | 2.08x | CN¥5.96 Million |
| 2009 | 29.30% | 14.00% | 1.17x | 1.78x | CN¥11.99 Million |
| 2010 | 6.91% | 14.10% | 0.46x | 1.07x | CN¥-10.29 Million |
| 2011 | 7.10% | 13.07% | 0.49x | 1.11x | CN¥-10.17 Million |
| 2012 | 5.52% | 9.43% | 0.52x | 1.13x | CN¥-16.31 Million |
| 2013 | 5.35% | 9.63% | 0.50x | 1.12x | CN¥-17.54 Million |
| 2014 | 7.52% | 11.89% | 0.53x | 1.19x | CN¥-9.91 Million |
| 2015 | 4.90% | 19.61% | 0.24x | 1.06x | CN¥-59.30 Million |
| 2016 | 6.53% | 19.98% | 0.31x | 1.07x | CN¥-42.54 Million |
| 2017 | 7.13% | 19.00% | 0.25x | 1.50x | CN¥-37.36 Million |
| 2018 | 7.03% | 12.82% | 0.30x | 1.81x | CN¥-37.92 Million |
| 2019 | 4.03% | 13.28% | 0.22x | 1.38x | CN¥-182.00 Million |
| 2020 | 1.45% | 4.56% | 0.24x | 1.35x | CN¥-263.30 Million |
| 2021 | 6.07% | 16.97% | 0.31x | 1.17x | CN¥-134.12 Million |
| 2022 | 9.29% | 19.62% | 0.40x | 1.18x | CN¥-22.12 Million |
| 2023 | 13.90% | 31.14% | 0.39x | 1.13x | CN¥138.43 Million |
| 2024 | 9.61% | 21.77% | 0.37x | 1.20x | CN¥-14.11 Million |
Industry Comparison
This section compares Boai NKY Pharmaceuticals Ltd's net assets metrics with peer companies in the Specialty Chemicals industry.
Industry Context
- Industry: Specialty Chemicals
- Average net assets among peers: $2,181,046,641
- Average return on equity (ROE) among peers: 5.68%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Boai NKY Pharmaceuticals Ltd (300109) | CN¥3.69 Billion | 35.13% | 0.15x | $962.31 Million |
| Chongqing Sanxia Paints Co Ltd (000565) | $221.32 Million | 10.55% | 0.74x | $286.31 Million |
| Hengyi Petrochemical Co Ltd (000703) | $246.42 Million | -7.64% | 1.62x | $1.42 Billion |
| Guangdong Xinhui Meida Nylon Co Ltd (000782) | $1.24 Billion | 2.83% | 1.13x | $360.02 Million |
| Luxi Chemical Group Co Ltd (000830) | $11.32 Billion | 15.26% | 1.67x | $2.27 Billion |
| China Minmetals Rare Earth Co Ltd (000831) | $2.57 Billion | -2.17% | 0.02x | $5.40 Billion |
| Anhui Guofeng Plastic Industry Co Ltd (000859) | $1.65 Billion | 5.07% | 0.31x | $873.36 Million |
| Cofco Biochemical Anhui Co Ltd (000930) | $3.09 Billion | 1.64% | 1.12x | $797.07 Million |
| Shandong Link Science and Technology Co Ltd (001207) | $76.39 Million | 0.00% | 0.50x | $339.46 Million |
| Zhejiang Bofay Elec Co Ltd (001255) | $742.80 Million | 1.78% | 0.61x | $172.58 Million |
| Guangdong Decro Film New (001378) | $647.89 Million | 29.53% | 0.22x | $237.12 Million |