Xiangxue Pharmaceutical (300147) - Net Assets

Latest as of March 2026: CN¥-84.09 Million CNY ≈ $-12.31 Million USD

Based on the latest financial reports, Xiangxue Pharmaceutical (300147) has net assets worth CN¥-84.09 Million CNY (≈ $-12.31 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¥6.66 Billion ≈ $975.13 Million USD) and total liabilities (CN¥6.75 Billion ≈ $987.44 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 Xiangxue Pharmaceutical (300147) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥-84.09 Million
% of Total Assets	-1.26%
Annual Growth Rate	-7.85%
5-Year Change	-98.83%
10-Year Change	-98.81%
Growth Volatility	79.22

Xiangxue Pharmaceutical - Net Assets Trend (2007–2025)

This chart illustrates how Xiangxue Pharmaceutical's net assets have evolved over time, based on quarterly financial data. See Xiangxue Pharmaceutical (300147) liquidity interval to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Xiangxue Pharmaceutical (2007–2025)

The table below shows the annual net assets of Xiangxue Pharmaceutical from 2007 to 2025. For live valuation and market cap data, see 300147 market cap.

Year	Net Assets	Change
2025-12-31	CN¥43.95 Million ≈ $6.43 Million	-96.95%
2024-12-31	CN¥1.44 Billion ≈ $210.55 Million	-37.80%
2023-12-31	CN¥2.31 Billion ≈ $338.50 Million	-17.92%
2022-12-31	CN¥2.82 Billion ≈ $412.39 Million	-25.00%
2021-12-31	CN¥3.76 Billion ≈ $549.88 Million	-11.64%
2020-12-31	CN¥4.25 Billion ≈ $622.35 Million	+3.44%
2019-12-31	CN¥4.11 Billion ≈ $601.66 Million	+2.48%
2018-12-31	CN¥4.01 Billion ≈ $587.12 Million	+3.31%
2017-12-31	CN¥3.88 Billion ≈ $568.31 Million	+5.41%
2016-12-31	CN¥3.68 Billion ≈ $539.14 Million	+3.90%
2015-12-31	CN¥3.55 Billion ≈ $518.89 Million	+89.50%
2014-12-31	CN¥1.87 Billion ≈ $273.82 Million	+9.43%
2013-12-31	CN¥1.71 Billion ≈ $250.23 Million	+11.29%
2012-12-31	CN¥1.54 Billion ≈ $224.85 Million	+8.29%
2011-12-31	CN¥1.42 Billion ≈ $207.64 Million	+3.53%
2010-12-31	CN¥1.37 Billion ≈ $200.56 Million	+305.96%
2009-12-31	CN¥337.62 Million ≈ $49.41 Million	+71.79%
2008-12-31	CN¥196.54 Million ≈ $28.76 Million	+2.66%
2007-12-31	CN¥191.45 Million ≈ $28.02 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Xiangxue Pharmaceutical'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 4537.3% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	CN¥2.87 Billion	%
Total Equity	CN¥-360.32 Million	100.00%

Xiangxue Pharmaceutical Competitors by Market Cap

The table below lists competitors of Xiangxue Pharmaceutical ranked by their market capitalization.

Company	Market Cap
Maoye Commercial Co Ltd SHG:600828	$958.02 Million
Berliner Effektengesellschaft AG F:BFV	$958.18 Million
Blue Jet Healthcare Limited NSE:BLUEJET	$958.43 Million
Rukun Raharja Tbk JK:RAJA	$958.56 Million
Lemon Tree Hotels Limited NSE:LEMONTREE	$957.92 Million
Woori Technology Inc KQ:032820	$957.83 Million
Suqian Unitech Corp. Ltd. Cl A SHG:603065	$957.63 Million
Grupa Pracuj S.A. WAR:GPP	$957.57 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Xiangxue Pharmaceutical's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,054,899,213 to -360,324,172, a change of -1,415,223,385 (-134.2%).
Net loss of 1,392,170,794 reduced equity.
Dividend payments of 5,839,272 reduced retained earnings.
Other comprehensive income decreased equity by 86,437,080.
Other factors increased equity by 69,223,761.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥-1.39 Billion	-386.37%
Dividends Paid	CN¥5.84 Million	-1.62%
Other Comprehensive Income	CN¥-86.44 Million	-23.99%
Other Changes	CN¥69.22 Million	+19.21%
Total Change	CN¥-	-134.16%

Book Value vs Market Value Analysis

This analysis compares Xiangxue Pharmaceutical'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

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2007-12-31	CN¥0.45	CN¥9.90	x
2008-12-31	CN¥0.46	CN¥9.90	x
2009-12-31	CN¥0.81	CN¥9.90	x
2010-12-31	CN¥2.97	CN¥9.90	x
2011-12-31	CN¥2.29	CN¥9.90	x
2012-12-31	CN¥2.47	CN¥9.90	x
2013-12-31	CN¥3.36	CN¥9.90	x
2014-12-31	CN¥2.84	CN¥9.90	x
2015-12-31	CN¥5.38	CN¥9.90	x
2016-12-31	CN¥5.14	CN¥9.90	x
2017-12-31	CN¥5.25	CN¥9.90	x
2018-12-31	CN¥5.47	CN¥9.90	x
2019-12-31	CN¥5.34	CN¥9.90	x
2020-12-31	CN¥5.52	CN¥9.90	x
2021-12-31	CN¥4.47	CN¥9.90	x
2022-12-31	CN¥3.65	CN¥9.90	x
2023-12-31	CN¥2.92	CN¥9.90	x
2024-12-31	CN¥1.60	CN¥9.90	x
2025-12-31	CN¥-0.54	CN¥9.90	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Xiangxue Pharmaceutical 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): 0.00%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -87.26%
• Asset Turnover: 0.24x
• Equity Multiplier: 0.00x
Recent ROE (0.00%) is above the historical average (-2.04%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2007	17.20%	11.92%	0.47x	3.09x	CN¥12.89 Million
2008	19.74%	12.19%	0.53x	3.03x	CN¥17.74 Million
2009	15.88%	13.45%	0.54x	2.18x	CN¥18.86 Million
2010	5.51%	14.45%	0.28x	1.37x	CN¥-60.56 Million
2011	5.99%	13.55%	0.32x	1.38x	CN¥-55.92 Million
2012	7.22%	13.38%	0.27x	1.99x	CN¥-41.16 Million
2013	9.86%	12.55%	0.36x	2.16x	CN¥-2.30 Million
2014	11.28%	12.91%	0.42x	2.06x	CN¥22.41 Million
2015	5.20%	12.11%	0.31x	1.37x	CN¥-163.47 Million
2016	1.94%	3.55%	0.23x	2.35x	CN¥-273.64 Million
2017	1.90%	3.01%	0.23x	2.73x	CN¥-280.25 Million
2018	1.65%	2.25%	0.29x	2.51x	CN¥-286.62 Million
2019	2.19%	2.75%	0.33x	2.43x	CN¥-272.33 Million
2020	2.72%	3.20%	0.31x	2.70x	CN¥-263.23 Million
2021	-23.37%	-23.18%	0.26x	3.86x	CN¥-983.02 Million
2022	-22.04%	-24.24%	0.23x	3.89x	CN¥-770.57 Million
2023	-20.21%	-16.92%	0.28x	4.30x	CN¥-581.43 Million
2024	-81.39%	-46.19%	0.25x	7.11x	CN¥-964.05 Million
2025	0.00%	-87.26%	0.24x	0.00x	CN¥-1.36 Billion

Industry Comparison

This section compares Xiangxue Pharmaceutical's net assets metrics with peer companies in the Biotechnology industry.

Industry Context

Industry: Biotechnology
Average net assets among peers: $5,212,589,599
Average return on equity (ROE) among peers: 2.06%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Xiangxue Pharmaceutical (300147)	CN¥-84.09 Million	17.20%	N/A	$957.98 Million
Shenzhen CAU Technology Co Ltd (000004)	$1.40 Billion	-0.26%	0.06x	$53.47 Million
Pacific Shuanglin Bio pharmacy Co Ltd (000403)	$966.91 Million	19.23%	0.71x	$1.50 Billion
Nanhua Bio Medicine Co Ltd (000504)	$128.43 Million	-28.90%	2.15x	$378.62 Million
Jiangsu Sihuan Bioengineering Co Ltd (000518)	$512.78 Million	-14.68%	0.29x	$470.05 Million
Chengzhi Shareholding Co Ltd (000990)	$1.69 Billion	3.06%	0.97x	$1.54 Billion
Hualan Biological EngineeringInc (002007)	$13.85 Billion	7.86%	0.18x	$3.43 Billion
Da An Gene Co Ltd of Sun Yat-Sen University (002030)	$428.60 Million	11.05%	0.37x	$1.14 Billion
Shanghai RAAS Blood Products Co Ltd Class A (002252)	$29.65 Billion	6.00%	0.08x	$4.52 Billion
Baolingbao Biology Co Ltd (002286)	$1.45 Billion	1.65%	0.22x	$496.75 Million
Tibet Cheezheng Tibetan Medicine Co Ltd (002287)	$2.05 Billion	15.59%	0.13x	$1.64 Billion

About Xiangxue Pharmaceutical

SHE:300147 China Biotechnology

Market Cap

$957.98 Million

CN¥6.55 Billion CNY

Market Cap Rank

#9248 Global

#2364 in China

Share Price

CN¥9.90

Change (1 day)

+9.03%

52-Week Range

CN¥7.58 - CN¥11.74

All Time High

CN¥25.81