Boai NKY Pharmaceuticals Ltd (300109) - Net Assets
Based on the latest financial reports, Boai NKY Pharmaceuticals Ltd (300109) has net assets worth CN¥3.67 Billion CNY (≈ $537.26 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¥4.33 Billion ≈ $633.58 Million USD) and total liabilities (CN¥658.24 Million ≈ $96.32 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 Boai NKY Pharmaceuticals Ltd (300109) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥3.67 Billion |
| % of Total Assets | 84.8% |
| Annual Growth Rate | 34.41% |
| 5-Year Change | 7.5% |
| 10-Year Change | 197.99% |
| Growth Volatility | 109.01 |
Boai NKY Pharmaceuticals Ltd - Net Assets Trend (2007–2025)
This chart illustrates how Boai NKY Pharmaceuticals Ltd's net assets have evolved over time, based on quarterly financial data. See Boai NKY Pharmaceuticals Ltd defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Boai NKY Pharmaceuticals Ltd (2007–2025)
The table below shows the annual net assets of Boai NKY Pharmaceuticals Ltd from 2007 to 2025. For live valuation and market cap data, see Boai NKY Pharmaceuticals Ltd market cap and net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥3.66 Billion ≈ $534.86 Million |
+1.32% |
| 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 12486.3% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥982.64 Million | 26.67% |
| Other Components | CN¥2.70 Billion | 73.33% |
| Total Equity | CN¥3.68 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 |
|---|---|
|
Cheil Worldwide
KO:030000
|
$1.32 Billion |
|
Cobram Estate Olives Ltd
AU:CBO
|
$1.32 Billion |
|
Regis Healthcare Ltd
AU:REG
|
$1.32 Billion |
|
Integra LifeSciences Holdings
NASDAQ:IART
|
$1.32 Billion |
|
Chengdu Haoneng Tech Co Ltd
SHG:603809
|
$1.32 Billion |
|
Zhejiang Garden Bio-chemical High-tech Co Ltd
SHE:300401
|
$1.32 Billion |
|
Zhejiang Jolly Pharmaceutical Co Ltd
SHE:300181
|
$1.32 Billion |
|
Guangdong Marubi Biotechnology Co
SHG:603983
|
$1.32 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 2024 to 2025, total equity changed from 3,637,934,717 to 3,684,725,320, a change of 46,790,603 (1.3%).
- Net income of 190,085,388 contributed positively to equity growth.
- Dividend payments of 129,324,220 reduced retained earnings.
- Other comprehensive income decreased equity by 194,486,428.
- Other factors increased equity by 180,515,863.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥190.09 Million | +5.16% |
| Dividends Paid | CN¥129.32 Million | -3.51% |
| Other Comprehensive Income | CN¥-194.49 Million | -5.28% |
| Other Changes | CN¥180.52 Million | +4.9% |
| Total Change | CN¥- | 1.29% |
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: 2.46x
- 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 32.83x to 2.46x 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¥18.62 | x |
| 2008-12-31 | CN¥0.54 | CN¥18.62 | x |
| 2009-12-31 | CN¥0.58 | CN¥18.62 | x |
| 2010-12-31 | CN¥2.88 | CN¥18.62 | x |
| 2011-12-31 | CN¥2.37 | CN¥18.62 | x |
| 2012-12-31 | CN¥2.36 | CN¥18.62 | x |
| 2013-12-31 | CN¥1.72 | CN¥18.62 | x |
| 2014-12-31 | CN¥1.76 | CN¥18.62 | x |
| 2015-12-31 | CN¥4.48 | CN¥18.62 | x |
| 2016-12-31 | CN¥3.68 | CN¥18.62 | x |
| 2017-12-31 | CN¥3.93 | CN¥18.62 | x |
| 2018-12-31 | CN¥3.89 | CN¥18.62 | x |
| 2019-12-31 | CN¥7.45 | CN¥18.62 | x |
| 2020-12-31 | CN¥6.44 | CN¥18.62 | x |
| 2021-12-31 | CN¥6.81 | CN¥18.62 | x |
| 2022-12-31 | CN¥6.10 | CN¥18.62 | x |
| 2023-12-31 | CN¥7.34 | CN¥18.62 | x |
| 2024-12-31 | CN¥7.49 | CN¥18.62 | x |
| 2025-12-31 | CN¥7.58 | CN¥18.62 | 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): 5.16%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 16.14%
- • Asset Turnover: 0.27x
- • Equity Multiplier: 1.19x
- Recent ROE (5.16%) is below the historical average (10.29%), 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 |
| 2025 | 5.16% | 16.14% | 0.27x | 1.19x | CN¥-178.39 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: $6,166,812,577
- Average return on equity (ROE) among peers: 6.34%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Boai NKY Pharmaceuticals Ltd (300109) | CN¥3.67 Billion | 35.13% | 0.18x | $1.32 Billion |
| Chongqing Sanxia Paints Co Ltd (000565) | $1.30 Billion | 0.62% | 0.29x | $390.84 Million |
| Hengyi Petrochemical Co Ltd (000703) | $32.94 Billion | 10.26% | 2.20x | $6.57 Billion |
| Guangdong Xinhui Meida Nylon Co Ltd (000782) | $552.98 Million | 12.21% | 1.11x | $737.44 Million |
| Luxi Chemical Group Co Ltd (000830) | $5.61 Billion | 5.45% | 2.19x | $3.51 Billion |
| China Minmetals Rare Earth Co Ltd (000831) | $1.07 Billion | 6.09% | 3.18x | $9.61 Billion |
| Anhui Guofeng Plastic Industry Co Ltd (000859) | $1.39 Billion | 0.45% | 0.38x | $1.50 Billion |
| Cofco Biochemical Anhui Co Ltd (000930) | $1.51 Billion | 7.32% | 1.02x | $1.27 Billion |
| Shandong Link Science and Technology Co Ltd (001207) | $1.32 Billion | 12.34% | 0.44x | $751.43 Million |
| Zhejiang Transfar Co Ltd (002010) | $13.62 Billion | 6.01% | 1.21x | $1.98 Billion |
| Poly Union Chemical Holding Group Co Ltd (002037) | $2.36 Billion | 2.62% | 2.10x | $468.74 Million |
About 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