Xinjiang Machinery Research Inst (300159) - Net Assets

Latest as of September 2025: CN¥-480.82 Million CNY ≈ $-70.36 Million USD

Based on the latest financial reports, Xinjiang Machinery Research Inst (300159) has net assets worth CN¥-480.82 Million CNY (≈ $-70.36 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¥2.45 Billion ≈ $358.21 Million USD) and total liabilities (CN¥2.93 Billion ≈ $428.57 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 300159 asset liquidity ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥-480.82 Million
% of Total Assets	-19.64%
Annual Growth Rate	N/A
5-Year Change	-156.73%
10-Year Change	-105.73%
Growth Volatility	395.48

Xinjiang Machinery Research Inst - Net Assets Trend (2007–2024)

This chart illustrates how Xinjiang Machinery Research Inst's net assets have evolved over time, based on quarterly financial data. Also explore Xinjiang Machinery Research Inst balance sheet assets for the complete picture of this company's asset base.

Annual Net Assets for Xinjiang Machinery Research Inst (2007–2024)

The table below shows the annual net assets of Xinjiang Machinery Research Inst from 2007 to 2024. For live valuation and market cap data, see 300159 market cap overview.

Year	Net Assets	Change
2024-12-31	CN¥-301.95 Million ≈ $-44.18 Million	-1316.00%
2023-12-31	CN¥24.83 Million ≈ $3.63 Million	-84.65%
2022-12-31	CN¥161.74 Million ≈ $23.67 Million	-20.51%
2021-12-31	CN¥203.48 Million ≈ $29.78 Million	-61.77%
2020-12-31	CN¥532.25 Million ≈ $77.88 Million	-43.20%
2019-12-31	CN¥937.03 Million ≈ $137.12 Million	-30.51%
2018-12-31	CN¥1.35 Billion ≈ $197.32 Million	-4.81%
2017-12-31	CN¥1.42 Billion ≈ $207.30 Million	-20.25%
2016-12-31	CN¥1.78 Billion ≈ $259.95 Million	-66.30%
2015-12-31	CN¥5.27 Billion ≈ $771.35 Million	+366.24%
2014-12-31	CN¥1.13 Billion ≈ $165.44 Million	+9.71%
2013-12-31	CN¥1.03 Billion ≈ $150.80 Million	+7.95%
2012-12-31	CN¥954.61 Million ≈ $139.69 Million	+7.12%
2011-12-31	CN¥891.16 Million ≈ $130.40 Million	+8.12%
2010-12-31	CN¥824.26 Million ≈ $120.62 Million	+878.69%
2009-12-31	CN¥84.22 Million ≈ $12.32 Million	+66.38%
2008-12-31	CN¥50.62 Million ≈ $7.41 Million	+35.76%
2007-12-31	CN¥37.28 Million ≈ $5.46 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Xinjiang Machinery Research Inst'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 17782.4% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	CN¥1.50 Billion	%
Other Components	CN¥3.40 Billion	%
Total Equity	CN¥-271.22 Million	100.00%

Xinjiang Machinery Research Inst Competitors by Market Cap

The table below lists competitors of Xinjiang Machinery Research Inst ranked by their market capitalization.

Company	Market Cap
Chongqing Shunbo Aluminum Co Ltd SHE:002996	$737.64 Million
Jilin Yatai Group Co Ltd SHG:600881	$737.83 Million
Tipco Asphalt Public Company Limited BK:TASCO-R	$737.94 Million
Guangdong Eastone Century Technology Co Ltd SHE:300310	$737.96 Million
Jiangsu Alcha Aluminium Co Ltd SHE:002160	$737.51 Million
Nuveen Select Tax-Free Income Portfolio NYSE:NXP	$737.45 Million
Changzhou Galaxy Century Microelectronics Co Ltd SHG:688689	$737.34 Million
GH RESEARCH PLC DL-025 F:1KA	$737.24 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Xinjiang Machinery Research Inst's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 34,049,000 to -271,222,000, a change of -305,271,000 (-896.6%).
Net loss of 318,568,000 reduced equity.
Dividend payments of 37,163,000 reduced retained earnings.
Other factors increased equity by 50,460,000.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥-318.57 Million	-117.46%
Dividends Paid	CN¥37.16 Million	-13.7%
Other Changes	CN¥50.46 Million	+18.6%
Total Change	CN¥-	-896.56%

Book Value vs Market Value Analysis

This analysis compares Xinjiang Machinery Research Inst'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¥0.02	CN¥3.37	x
2008-12-31	CN¥0.03	CN¥3.37	x
2009-12-31	CN¥0.05	CN¥3.37	x
2010-12-31	CN¥0.77	CN¥3.37	x
2011-12-31	CN¥0.62	CN¥3.37	x
2012-12-31	CN¥0.66	CN¥3.37	x
2013-12-31	CN¥0.71	CN¥3.37	x
2014-12-31	CN¥0.77	CN¥3.37	x
2015-12-31	CN¥3.53	CN¥3.37	x
2016-12-31	CN¥3.94	CN¥3.37	x
2017-12-31	CN¥4.13	CN¥3.37	x
2018-12-31	CN¥4.14	CN¥3.37	x
2019-12-31	CN¥0.59	CN¥3.37	x
2020-12-31	CN¥0.36	CN¥3.37	x
2021-12-31	CN¥0.15	CN¥3.37	x
2022-12-31	CN¥0.10	CN¥3.37	x
2023-12-31	CN¥0.02	CN¥3.37	x
2024-12-31	CN¥-0.18	CN¥3.37	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Xinjiang Machinery Research Inst 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: -47.91%
• Asset Turnover: 0.27x
• Equity Multiplier: 0.00x
Recent ROE (0.00%) is above the historical average (-37.00%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2007	27.43%	21.78%	0.73x	1.72x	CN¥6.50 Million
2008	26.34%	13.66%	1.22x	1.58x	CN¥8.27 Million
2009	28.11%	18.69%	0.84x	1.80x	CN¥15.26 Million
2010	6.27%	20.41%	0.27x	1.12x	CN¥-30.76 Million
2011	8.89%	20.98%	0.38x	1.12x	CN¥-9.92 Million
2012	8.39%	19.50%	0.40x	1.08x	CN¥-15.40 Million
2013	9.87%	17.78%	0.49x	1.14x	CN¥-1.30 Million
2014	10.12%	20.00%	0.44x	1.15x	CN¥1.35 Million
2015	5.38%	31.98%	0.13x	1.28x	CN¥-258.39 Million
2016	4.31%	27.50%	0.23x	0.69x	CN¥-330.75 Million
2017	6.53%	69.14%	0.14x	0.66x	CN¥-215.20 Million
2018	4.83%	30.96%	0.21x	0.73x	CN¥-317.63 Million
2019	-225.55%	-180.81%	0.26x	4.73x	CN¥-2.07 Billion
2020	-132.51%	-75.93%	0.24x	7.23x	CN¥-756.45 Million
2021	-112.49%	-18.92%	0.42x	14.23x	CN¥-280.86 Million
2022	49.32%	3.57%	0.65x	21.25x	CN¥61.04 Million
2023	-391.22%	-11.19%	0.40x	87.14x	CN¥-136.61 Million
2024	0.00%	-47.91%	0.27x	0.00x	CN¥-291.45 Million

Industry Comparison

This section compares Xinjiang Machinery Research Inst's net assets metrics with peer companies in the Farm & Heavy Construction Machinery industry.

Industry Context

Industry: Farm & Heavy Construction Machinery
Average net assets among peers: $4,095,702,889
Average return on equity (ROE) among peers: 10.22%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Xinjiang Machinery Research Inst (300159)	CN¥-480.82 Million	27.43%	N/A	$737.56 Million
Zoomlion Heavy Industry Science and Technology Co Ltd (000157)	$1.66 Billion	23.08%	1.16x	$8.26 Billion
XCMG Construction Machinery Co Ltd (000425)	$432.44 Million	9.34%	1.91x	$17.11 Billion
Guangxi Liugong Machinery Co Ltd (000528)	$17.17 Billion	3.49%	1.46x	$2.88 Billion
Shantui Construction Machinery Co Ltd (000680)	$5.54 Billion	19.91%	2.30x	$2.61 Billion
JiangSu JiangHuai Engine Co Ltd (000816)	$1.18 Billion	7.08%	1.44x	$683.93 Million
HBIS Resources Co Ltd (000923)	$134.08 Million	18.10%	1.91x	$1.60 Billion
Sinotruk Jinan Truck Co Ltd (000951)	$6.39 Billion	14.04%	3.23x	$3.76 Billion
Zhongtong Bus Holding Co Ltd (000957)	$547.44 Million	3.75%	1.51x	$1.04 Billion
Sunward Intelligent Equipment Co Ltd (002097)	$4.76 Billion	1.05%	3.39x	$1.56 Billion
Weihai Guangtai Airport Equipment Co Ltd (002111)	$3.14 Billion	2.38%	1.05x	$857.91 Million

About Xinjiang Machinery Research Inst

SHE:300159 China Farm & Heavy Construction Machinery

Market Cap

$737.56 Million

CN¥5.04 Billion CNY

Market Cap Rank

#10567 Global

#3098 in China

Share Price

CN¥3.37

Change (1 day)

-1.17%

52-Week Range

CN¥1.83 - CN¥3.67

All Time High

CN¥19.33