Beijing Comens New Materials (300200) - Net Assets
Based on the latest financial reports, Beijing Comens New Materials (300200) has net assets worth CN¥1.68 Billion CNY (≈ $245.25 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¥2.50 Billion ≈ $365.12 Million USD) and total liabilities (CN¥819.17 Million ≈ $119.87 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 tangible net worth ratio of Beijing Comens New Materials to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.68 Billion |
| % of Total Assets | 67.17% |
| Annual Growth Rate | 20.75% |
| 5-Year Change | -8.82% |
| 10-Year Change | 111.83% |
| Growth Volatility | 97.79 |
Beijing Comens New Materials - Net Assets Trend (2008–2025)
This chart illustrates how Beijing Comens New Materials's net assets have evolved over time, based on quarterly financial data. See Beijing Comens New Materials liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Beijing Comens New Materials (2008–2025)
The table below shows the annual net assets of Beijing Comens New Materials from 2008 to 2025. For live valuation and market cap data, see Beijing Comens New Materials stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.66 Billion ≈ $242.67 Million |
+2.79% |
| 2024-12-31 | CN¥1.61 Billion ≈ $236.09 Million |
+1.96% |
| 2023-12-31 | CN¥1.58 Billion ≈ $231.55 Million |
-19.76% |
| 2022-12-31 | CN¥1.97 Billion ≈ $288.58 Million |
+8.43% |
| 2021-12-31 | CN¥1.82 Billion ≈ $266.14 Million |
+2.03% |
| 2020-12-31 | CN¥1.78 Billion ≈ $260.85 Million |
+7.71% |
| 2019-12-31 | CN¥1.65 Billion ≈ $242.17 Million |
+9.10% |
| 2018-12-31 | CN¥1.52 Billion ≈ $221.97 Million |
+4.22% |
| 2017-12-31 | CN¥1.46 Billion ≈ $212.98 Million |
+85.92% |
| 2016-12-31 | CN¥782.85 Million ≈ $114.56 Million |
+1.84% |
| 2015-12-31 | CN¥768.71 Million ≈ $112.49 Million |
+1.43% |
| 2014-12-31 | CN¥757.90 Million ≈ $110.90 Million |
+0.82% |
| 2013-12-31 | CN¥751.71 Million ≈ $110.00 Million |
+0.94% |
| 2012-12-31 | CN¥744.69 Million ≈ $108.97 Million |
+3.87% |
| 2011-12-31 | CN¥716.93 Million ≈ $104.91 Million |
+415.85% |
| 2010-12-31 | CN¥138.98 Million ≈ $20.34 Million |
+43.38% |
| 2009-12-31 | CN¥96.93 Million ≈ $14.18 Million |
+44.11% |
| 2008-12-31 | CN¥67.26 Million ≈ $9.84 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Beijing Comens New Materials'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 1644.1% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥200.92 Million | 12.33% |
| Common Stock | CN¥430.97 Million | 26.44% |
| Other Comprehensive Income | CN¥121.69 Million | 7.47% |
| Other Components | CN¥876.47 Million | 53.77% |
| Total Equity | CN¥1.63 Billion | 100.00% |
Beijing Comens New Materials Competitors by Market Cap
The table below lists competitors of Beijing Comens New Materials ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Jiangsu Yike Food Group Co.Ltd
SHE:301116
|
$598.53 Million |
|
Momentum Group AB (publ)
ST:MMGR-B
|
$598.53 Million |
|
NOVA Technology Corporation Limited
SHE:300921
|
$598.69 Million |
|
Recticel
BR:RECT
|
$598.73 Million |
|
Naphtha
TA:NFTA
|
$598.40 Million |
|
Haier Smart Home Co Ltd
F:690D
|
$598.26 Million |
|
Velesto Energy Bhd
KLSE:5243
|
$598.17 Million |
|
NORVA24 GROUP AB (PUBL.)
F:WG0
|
$598.00 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Beijing Comens New Materials's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,588,690,417 to 1,630,057,818, a change of 41,367,401 (2.6%).
- Net income of 103,980,050 contributed positively to equity growth.
- Dividend payments of 62,465,088 reduced retained earnings.
- Other comprehensive income increased equity by 7,643,257.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥103.98 Million | +6.38% |
| Dividends Paid | CN¥62.47 Million | -3.83% |
| Other Comprehensive Income | CN¥7.64 Million | +0.47% |
| Other Changes | CN¥-7.79 Million | -0.48% |
| Total Change | CN¥- | 2.60% |
Book Value vs Market Value Analysis
This analysis compares Beijing Comens New Materials'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: 2.42x
- 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 22.84x to 2.42x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-12-31 | CN¥0.42 | CN¥9.49 | x |
| 2009-12-31 | CN¥0.44 | CN¥9.49 | x |
| 2010-12-31 | CN¥0.54 | CN¥9.49 | x |
| 2011-12-31 | CN¥2.25 | CN¥9.49 | x |
| 2012-12-31 | CN¥2.20 | CN¥9.49 | x |
| 2013-12-31 | CN¥2.17 | CN¥9.49 | x |
| 2014-12-31 | CN¥2.23 | CN¥9.49 | x |
| 2015-12-31 | CN¥2.24 | CN¥9.49 | x |
| 2016-12-31 | CN¥2.32 | CN¥9.49 | x |
| 2017-12-31 | CN¥3.78 | CN¥9.49 | x |
| 2018-12-31 | CN¥3.63 | CN¥9.49 | x |
| 2019-12-31 | CN¥3.92 | CN¥9.49 | x |
| 2020-12-31 | CN¥4.22 | CN¥9.49 | x |
| 2021-12-31 | CN¥4.23 | CN¥9.49 | x |
| 2022-12-31 | CN¥4.41 | CN¥9.49 | x |
| 2023-12-31 | CN¥3.61 | CN¥9.49 | x |
| 2024-12-31 | CN¥3.76 | CN¥9.49 | x |
| 2025-12-31 | CN¥3.91 | CN¥9.49 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Beijing Comens New Materials 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): 6.38%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.90%
- • Asset Turnover: 0.52x
- • Equity Multiplier: 1.56x
- Recent ROE (6.38%) is below the historical average (9.63%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | 31.59% | 10.39% | 1.57x | 1.94x | CN¥14.52 Million |
| 2009 | 30.61% | 13.44% | 1.39x | 1.64x | CN¥19.98 Million |
| 2010 | 28.30% | 11.63% | 1.45x | 1.67x | CN¥25.44 Million |
| 2011 | 6.12% | 11.38% | 0.50x | 1.08x | CN¥-27.81 Million |
| 2012 | 7.95% | 13.80% | 0.53x | 1.09x | CN¥-15.27 Million |
| 2013 | 6.62% | 9.92% | 0.60x | 1.10x | CN¥-25.42 Million |
| 2014 | 6.45% | 9.45% | 0.62x | 1.09x | CN¥-26.89 Million |
| 2015 | 6.96% | 10.96% | 0.58x | 1.09x | CN¥-23.34 Million |
| 2016 | 7.26% | 10.77% | 0.60x | 1.12x | CN¥-21.43 Million |
| 2017 | 2.98% | 5.08% | 0.49x | 1.19x | CN¥-102.22 Million |
| 2018 | 5.52% | 8.23% | 0.57x | 1.17x | CN¥-68.01 Million |
| 2019 | 11.23% | 19.36% | 0.51x | 1.15x | CN¥20.41 Million |
| 2020 | 13.05% | 24.24% | 0.46x | 1.16x | CN¥54.32 Million |
| 2021 | 8.75% | 14.48% | 0.51x | 1.18x | CN¥-22.69 Million |
| 2022 | 7.25% | 13.86% | 0.44x | 1.19x | CN¥-53.34 Million |
| 2023 | -22.19% | -33.34% | 0.49x | 1.35x | CN¥-500.80 Million |
| 2024 | 8.52% | 11.46% | 0.51x | 1.46x | CN¥-23.51 Million |
| 2025 | 6.38% | 7.90% | 0.52x | 1.56x | CN¥-59.03 Million |
Industry Comparison
This section compares Beijing Comens New Materials'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 |
|---|---|---|---|---|
| Beijing Comens New Materials (300200) | CN¥1.68 Billion | 31.59% | 0.49x | $598.49 Million |
| 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 Beijing Comens New Materials
Beijing Comens New Materials Co.,Ltd. engages in the research and development, production, and sale of composite polyurethane adhesives materials in China and internationally. It provides low-carbon composite materials, such as film adhesive, PUR, and powder resin; transportation functional materials, such as sealant, structural adhesive, elastomer, power battery adhesive, vehicle PUR, water-base… Read more