Boai NKY Pharmaceuticals Ltd (300109) - Net Assets

Latest as of September 2025: CN¥3.69 Billion CNY ≈ $540.03 Million USD

Based on the latest financial reports, Boai NKY Pharmaceuticals Ltd (300109) has net assets worth CN¥3.69 Billion CNY (≈ $540.03 Million USD) 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 ≈ $620.82 Million USD) and total liabilities (CN¥552.11 Million ≈ $80.79 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 300109 financial resilience to evaluate the company's liquid asset resilience ratio.

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. Also explore Boai NKY Pharmaceuticals Ltd total assets for the complete picture of this company's asset base.

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. For live valuation and market cap data, see Boai NKY Pharmaceuticals Ltd market cap and net worth.

Year	Net Assets	Change
2024-12-31	CN¥3.61 Billion ≈ $527.92 Million	+2.49%
2023-12-31	CN¥3.52 Billion ≈ $515.09 Million	+12.92%
2022-12-31	CN¥3.12 Billion ≈ $456.15 Million	-8.32%
2021-12-31	CN¥3.40 Billion ≈ $497.55 Million	+10.53%
2020-12-31	CN¥3.08 Billion ≈ $450.15 Million	+0.77%
2019-12-31	CN¥3.05 Billion ≈ $446.69 Million	+139.19%
2018-12-31	CN¥1.28 Billion ≈ $186.75 Million	-2.01%
2017-12-31	CN¥1.30 Billion ≈ $190.58 Million	+6.18%
2016-12-31	CN¥1.23 Billion ≈ $179.49 Million	+5.48%
2015-12-31	CN¥1.16 Billion ≈ $170.16 Million	+190.54%
2014-12-31	CN¥400.25 Million ≈ $58.57 Million	+6.15%
2013-12-31	CN¥377.06 Million ≈ $55.18 Million	+3.64%
2012-12-31	CN¥363.81 Million ≈ $53.24 Million	+3.67%
2011-12-31	CN¥350.93 Million ≈ $51.35 Million	+5.32%
2010-12-31	CN¥333.21 Million ≈ $48.76 Million	+436.24%
2009-12-31	CN¥62.14 Million ≈ $9.09 Million	+41.45%
2008-12-31	CN¥43.93 Million ≈ $6.43 Million	+146.50%
2007-12-31	CN¥17.82 Million ≈ $2.61 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
Anhui Shanying Paper Industry Co Ltd SHG:600567	$1.34 Billion
Beijing Sanyuan Foods Co Ltd SHG:600429	$1.34 Billion
Develia S.A WAR:DVL	$1.34 Billion
Shenzhen Sunrise New Energy Co Ltd SHE:002256	$1.34 Billion
Shanghai Chengdi Constr Co SHG:603887	$1.34 Billion
Derichebourg PA:DBG	$1.34 Billion
Rami Levi TA:RMLI	$1.34 Billion
MBX Biosciences, Inc. Common Stock NASDAQ:MBX	$1.34 Billion

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: 2.53x
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 33.36x to 2.53x 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¥18.92	x
2008-12-31	CN¥0.54	CN¥18.92	x
2009-12-31	CN¥0.58	CN¥18.92	x
2010-12-31	CN¥2.88	CN¥18.92	x
2011-12-31	CN¥2.37	CN¥18.92	x
2012-12-31	CN¥2.36	CN¥18.92	x
2013-12-31	CN¥1.72	CN¥18.92	x
2014-12-31	CN¥1.76	CN¥18.92	x
2015-12-31	CN¥4.48	CN¥18.92	x
2016-12-31	CN¥3.68	CN¥18.92	x
2017-12-31	CN¥3.93	CN¥18.92	x
2018-12-31	CN¥3.89	CN¥18.92	x
2019-12-31	CN¥7.45	CN¥18.92	x
2020-12-31	CN¥6.44	CN¥18.92	x
2021-12-31	CN¥6.81	CN¥18.92	x
2022-12-31	CN¥6.10	CN¥18.92	x
2023-12-31	CN¥7.34	CN¥18.92	x
2024-12-31	CN¥7.49	CN¥18.92	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: $4,145,101,575
Average return on equity (ROE) among peers: 2.16%

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	$1.34 Billion
Chongqing Sanxia Paints Co Ltd (000565)	$420.42 Million	6.58%	1.35x	$499.34 Million
Hengyi Petrochemical Co Ltd (000703)	$90.42 Million	27.06%	0.87x	$9.30 Billion
Guangdong Xinhui Meida Nylon Co Ltd (000782)	$1.09 Billion	0.96%	1.41x	$741.46 Million
Luxi Chemical Group Co Ltd (000830)	$17.46 Billion	18.08%	0.97x	$4.75 Billion
China Minmetals Rare Earth Co Ltd (000831)	$2.74 Billion	9.31%	0.09x	$8.45 Billion
Anhui Guofeng Plastic Industry Co Ltd (000859)	$1.39 Billion	0.45%	0.38x	$1.19 Billion
Cofco Biochemical Anhui Co Ltd (000930)	$1.57 Billion	-90.11%	2.59x	$1.65 Billion
Shandong Link Science and Technology Co Ltd (001207)	$198.24 Million	18.03%	1.03x	$582.05 Million
Zhejiang Transfar Co Ltd (002010)	$16.39 Billion	9.78%	0.86x	$2.36 Billion
Poly Union Chemical Holding Group Co Ltd (002037)	$107.09 Million	21.41%	1.19x	$605.40 Million

About Boai NKY Pharmaceuticals Ltd

SHE:300109 China Specialty Chemicals

Market Cap

$1.34 Billion

CN¥9.15 Billion CNY

Market Cap Rank

#7853 Global

#1953 in China

Share Price

CN¥18.92

Change (1 day)

-0.05%

52-Week Range

CN¥15.65 - CN¥20.47

All Time High

CN¥149.39