SF Diamond
SF Diamond Co.,Ltd. manufactures and sells polycrystalline diamond (PCD) and related products in China. It offers PCD blanks for cutting tools, polycrystalline cubic boron nitride (PCBN) blanks for cutting tools, PDC cutters, PCD die blanks for wire drawing, PCD semi-finished dies services, and solid CBN, as well as PCD and PCBN inserts, such as 2 tips, 4 tips, and 8 tips PCBN inserts. The compan… Read more
SF Diamond (300179) - Net Assets
Latest net assets as of September 2025: CN¥1.41 Billion CNY
Based on the latest financial reports, SF Diamond (300179) has net assets worth CN¥1.41 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¥2.11 Billion) and total liabilities (CN¥706.10 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¥1.41 Billion |
| % of Total Assets | 66.55% |
| Annual Growth Rate | 21.19% |
| 5-Year Change | 63.3% |
| 10-Year Change | 99.3% |
| Growth Volatility | 71.86 |
SF Diamond - Net Assets Trend (2007–2024)
This chart illustrates how SF Diamond's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for SF Diamond (2007–2024)
The table below shows the annual net assets of SF Diamond from 2007 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥1.48 Billion | +6.84% |
| 2023-12-31 | CN¥1.39 Billion | +21.01% |
| 2022-12-31 | CN¥1.15 Billion | +22.25% |
| 2021-12-31 | CN¥938.34 Million | +3.33% |
| 2020-12-31 | CN¥908.11 Million | -0.84% |
| 2019-12-31 | CN¥915.83 Million | +8.36% |
| 2018-12-31 | CN¥845.19 Million | +4.98% |
| 2017-12-31 | CN¥805.05 Million | +7.64% |
| 2016-12-31 | CN¥747.92 Million | +0.51% |
| 2015-12-31 | CN¥744.09 Million | +2.95% |
| 2014-12-31 | CN¥722.75 Million | +3.19% |
| 2013-12-31 | CN¥700.40 Million | +3.87% |
| 2012-12-31 | CN¥674.34 Million | +4.06% |
| 2011-12-31 | CN¥648.01 Million | +311.96% |
| 2010-12-31 | CN¥157.30 Million | +32.38% |
| 2009-12-31 | CN¥118.83 Million | +35.02% |
| 2008-12-31 | CN¥88.00 Million | +55.69% |
| 2007-12-31 | CN¥56.52 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to SF Diamond'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 3952.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥523.05 Million | 42.68% |
| Common Stock | CN¥485.91 Million | 39.65% |
| Other Comprehensive Income | CN¥4.88 Million | 0.40% |
| Other Components | CN¥211.73 Million | 17.28% |
| Total Equity | CN¥1.23 Billion | 100.00% |
SF Diamond Competitors by Market Cap
The table below lists competitors of SF Diamond ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sun Hung Kai & Company Lt
PINK:SHGKY
|
$847.26 Million |
|
NAKANISHI INC.
F:6SN
|
$847.26 Million |
|
Shandong Weifang Rainbow Chemical Co. Ltd
SHE:301035
|
$847.99 Million |
|
Cham Swiss Properties AG
F:4U3
|
$848.13 Million |
|
Richinfo Technology Co Ltd Class A
SHE:300634
|
$847.03 Million |
|
United Energy Group Limited
PINK:UNEGF
|
$846.97 Million |
|
Walliser Kantonalbank
LSE:0RE6
|
$846.67 Million |
|
China Leadshine Technology Co Ltd
SHE:002979
|
$846.65 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in SF Diamond's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,204,521,110 to 1,225,571,642, a change of 21,050,532 (1.7%).
- Net income of 117,608,028 contributed positively to equity growth.
- Dividend payments of 97,929,332 reduced retained earnings.
- Share repurchases of 15,713,035 reduced equity.
- Other comprehensive income increased equity by 1,423,354.
- Other factors increased equity by 15,661,517.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥117.61 Million | +9.6% |
| Dividends Paid | CN¥97.93 Million | -7.99% |
| Share Repurchases | CN¥15.71 Million | -1.28% |
| Other Comprehensive Income | CN¥1.42 Million | +0.12% |
| Other Changes | CN¥15.66 Million | +1.28% |
| Total Change | CN¥- | 1.75% |
Book Value vs Market Value Analysis
This analysis compares SF Diamond'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: 8.84x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 137.97x to 8.84x 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¥0.16 | CN¥22.29 | x |
| 2008-12-31 | CN¥0.25 | CN¥22.29 | x |
| 2009-12-31 | CN¥0.33 | CN¥22.29 | x |
| 2010-12-31 | CN¥0.44 | CN¥22.29 | x |
| 2011-12-31 | CN¥1.43 | CN¥22.29 | x |
| 2012-12-31 | CN¥1.43 | CN¥22.29 | x |
| 2013-12-31 | CN¥1.44 | CN¥22.29 | x |
| 2014-12-31 | CN¥1.50 | CN¥22.29 | x |
| 2015-12-31 | CN¥1.56 | CN¥22.29 | x |
| 2016-12-31 | CN¥1.56 | CN¥22.29 | x |
| 2017-12-31 | CN¥1.68 | CN¥22.29 | x |
| 2018-12-31 | CN¥1.71 | CN¥22.29 | x |
| 2019-12-31 | CN¥1.92 | CN¥22.29 | x |
| 2020-12-31 | CN¥1.84 | CN¥22.29 | x |
| 2021-12-31 | CN¥1.91 | CN¥22.29 | x |
| 2022-12-31 | CN¥2.17 | CN¥22.29 | x |
| 2023-12-31 | CN¥2.48 | CN¥22.29 | x |
| 2024-12-31 | CN¥2.52 | CN¥22.29 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently SF Diamond 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): 9.60%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 22.40%
- • Asset Turnover: 0.25x
- • Equity Multiplier: 1.70x
- Recent ROE (9.60%) is below the historical average (11.93%), 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 | 22.37% | 21.85% | 0.88x | 1.16x | CN¥6.99 Million |
| 2008 | 29.45% | 33.93% | 0.74x | 1.18x | CN¥17.12 Million |
| 2009 | 25.94% | 36.55% | 0.54x | 1.31x | CN¥18.94 Million |
| 2010 | 24.46% | 34.45% | 0.58x | 1.23x | CN¥22.74 Million |
| 2011 | 5.49% | 32.41% | 0.16x | 1.05x | CN¥-29.21 Million |
| 2012 | 5.09% | 26.07% | 0.18x | 1.08x | CN¥-33.10 Million |
| 2013 | 4.77% | 21.74% | 0.18x | 1.21x | CN¥-36.02 Million |
| 2014 | 5.28% | 20.00% | 0.22x | 1.19x | CN¥-33.77 Million |
| 2015 | 6.23% | 22.69% | 0.24x | 1.16x | CN¥-27.95 Million |
| 2016 | 3.96% | 17.69% | 0.19x | 1.16x | CN¥-45.06 Million |
| 2017 | 7.65% | 19.58% | 0.32x | 1.22x | CN¥-18.90 Million |
| 2018 | 7.64% | 17.14% | 0.35x | 1.29x | CN¥-19.90 Million |
| 2019 | 12.78% | 23.33% | 0.43x | 1.27x | CN¥25.41 Million |
| 2020 | 8.30% | 23.64% | 0.28x | 1.24x | CN¥-15.46 Million |
| 2021 | 9.74% | 21.91% | 0.35x | 1.26x | CN¥-2.41 Million |
| 2022 | 14.56% | 29.97% | 0.36x | 1.34x | CN¥48.26 Million |
| 2023 | 11.42% | 25.37% | 0.32x | 1.42x | CN¥17.13 Million |
| 2024 | 9.60% | 22.40% | 0.25x | 1.70x | CN¥-4.95 Million |
Industry Comparison
This section compares SF Diamond's net assets metrics with peer companies in the Tools & Accessories industry.
Industry Context
- Industry: Tools & Accessories
- Average net assets among peers: $1,647,842,907
- Average return on equity (ROE) among peers: 12.27%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| SF Diamond (300179) | CN¥1.41 Billion | 22.37% | 0.50x | $847.06 Million |
| Shandong Tengda Fasten Tech (001379) | $1.46 Billion | 5.24% | 0.48x | $185.77 Million |
| Bosun Tools Co Ltd (002282) | $213.66 Million | 25.32% | 0.75x | $216.27 Million |
| Ningbo Ligong Online Monitoring Technology Co Ltd (002322) | $856.94 Million | 8.88% | 0.04x | $386.64 Million |
| Tianjin Saixiang Technology Co Ltd (002337) | $1.31 Billion | 0.60% | 0.21x | $318.26 Million |
| Hangzhou Great Star Industrial Co Ltd (002444) | $3.97 Billion | 12.23% | 0.37x | $2.93 Billion |
| Guangdong Kinlong Hardware Products Co Ltd (002791) | $5.03 Billion | 17.69% | 0.98x | $427.79 Million |
| Shenzhen Kaizhong Precision Technology Co Ltd (002823) | $142.16 Million | 30.39% | 1.69x | $357.28 Million |
| Bichamp Cutting Technology Hunan Co Ltd (002843) | $610.40 Million | 8.30% | 0.14x | $432.29 Million |
| Wafangdian Bearing Co Ltd (200706) | $931.76 Million | 11.83% | 0.98x | $24.70 Million |
| Beijing Dinghan Tech Co (300011) | $1.96 Billion | 2.18% | 0.85x | $428.69 Million |