SF Diamond (300179) - Net Assets

Latest as of September 2025: CN¥1.41 Billion CNY ≈ $205.61 Million USD

Based on the latest financial reports, SF Diamond (300179) has net assets worth CN¥1.41 Billion CNY (≈ $205.61 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¥2.11 Billion ≈ $308.93 Million USD) and total liabilities (CN¥706.10 Million ≈ $103.32 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 financial resilience of SF Diamond to evaluate the company's liquid asset resilience ratio.

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. Also explore SF Diamond balance sheet assets for the complete picture of this company's asset base.

Annual Net Assets for SF Diamond (2007–2024)

The table below shows the annual net assets of SF Diamond from 2007 to 2024. For live valuation and market cap data, see SF Diamond (300179) market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥1.48 Billion ≈ $217.01 Million	+6.84%
2023-12-31	CN¥1.39 Billion ≈ $203.12 Million	+21.01%
2022-12-31	CN¥1.15 Billion ≈ $167.86 Million	+22.25%
2021-12-31	CN¥938.34 Million ≈ $137.31 Million	+3.33%
2020-12-31	CN¥908.11 Million ≈ $132.88 Million	-0.84%
2019-12-31	CN¥915.83 Million ≈ $134.01 Million	+8.36%
2018-12-31	CN¥845.19 Million ≈ $123.68 Million	+4.98%
2017-12-31	CN¥805.05 Million ≈ $117.80 Million	+7.64%
2016-12-31	CN¥747.92 Million ≈ $109.44 Million	+0.51%
2015-12-31	CN¥744.09 Million ≈ $108.88 Million	+2.95%
2014-12-31	CN¥722.75 Million ≈ $105.76 Million	+3.19%
2013-12-31	CN¥700.40 Million ≈ $102.49 Million	+3.87%
2012-12-31	CN¥674.34 Million ≈ $98.68 Million	+4.06%
2011-12-31	CN¥648.01 Million ≈ $94.82 Million	+311.96%
2010-12-31	CN¥157.30 Million ≈ $23.02 Million	+32.38%
2009-12-31	CN¥118.83 Million ≈ $17.39 Million	+35.02%
2008-12-31	CN¥88.00 Million ≈ $12.88 Million	+55.69%
2007-12-31	CN¥56.52 Million ≈ $8.27 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
Guangdong No2 Hydropower Engineering Co Ltd SHE:002060	$2.07 Billion
Bestway Marine & Energy Technology Co Ltd SHE:300008	$2.07 Billion
Shanghai Highly Group Co Ltd A SHG:600619	$2.07 Billion
Compania Cervecerias Unidas SA ADR NYSE:CCU	$2.07 Billion
AF Gruppen ASA OL:AFG	$2.06 Billion
Extendicare Inc TO:EXE	$2.06 Billion
Maxvision Technology Corp SHE:002990	$2.06 Billion
MLS Co Ltd SHE:002745	$2.06 Billion

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: 11.52x
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 179.88x to 11.52x 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¥29.06	x
2008-12-31	CN¥0.25	CN¥29.06	x
2009-12-31	CN¥0.33	CN¥29.06	x
2010-12-31	CN¥0.44	CN¥29.06	x
2011-12-31	CN¥1.43	CN¥29.06	x
2012-12-31	CN¥1.43	CN¥29.06	x
2013-12-31	CN¥1.44	CN¥29.06	x
2014-12-31	CN¥1.50	CN¥29.06	x
2015-12-31	CN¥1.56	CN¥29.06	x
2016-12-31	CN¥1.56	CN¥29.06	x
2017-12-31	CN¥1.68	CN¥29.06	x
2018-12-31	CN¥1.71	CN¥29.06	x
2019-12-31	CN¥1.92	CN¥29.06	x
2020-12-31	CN¥1.84	CN¥29.06	x
2021-12-31	CN¥1.91	CN¥29.06	x
2022-12-31	CN¥2.17	CN¥29.06	x
2023-12-31	CN¥2.48	CN¥29.06	x
2024-12-31	CN¥2.52	CN¥29.06	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: $1,221,799,146
Average return on equity (ROE) among peers: 15.73%

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	$2.07 Billion
Bosun Tools Co Ltd (002282)	$3.47 Billion	3.71%	0.13x	$535.80 Million
Ningbo Ligong Online Monitoring Technology Co Ltd (002322)	$2.98 Billion	10.46%	0.26x	$670.77 Million
Tianjin Saixiang Technology Co Ltd (002337)	$200.12 Million	86.55%	2.62x	$537.47 Million
Hangzhou Great Star Industrial Co Ltd (002444)	$252.80 Million	25.85%	2.16x	$5.98 Billion
Geron Co Ltd (002722)	$1.91 Billion	3.09%	0.60x	$510.88 Million
Zhejiang Zhongjian Technology Co Ltd (002779)	$743.83 Million	8.69%	0.52x	$2.16 Billion
Guangdong Kinlong Hardware Products Co Ltd (002791)	$532.49 Million	21.79%	0.53x	$950.76 Million
Shenzhen Kaizhong Precision Technology Co Ltd (002823)	$374.78 Million	20.27%	0.76x	$780.34 Million
Bichamp Cutting Technology Hunan Co Ltd (002843)	$1.38 Billion	3.65%	0.84x	$979.13 Million
Wafangdian Bearing Co Ltd (200706)	$371.31 Million	-26.79%	7.57x	$143.90 Million

About SF Diamond

SHE:300179 China Tools & Accessories

Market Cap

$2.07 Billion

CN¥14.12 Billion CNY

Market Cap Rank

#6134 Global

#1327 in China

Share Price

CN¥29.06

Change (1 day)

+0.38%

52-Week Range

CN¥9.11 - CN¥29.29

All Time High

CN¥29.29