Shenzhen Kingsun Science Tech

SHE:300235 China Software - Application
Market Cap
$438.15 Million
CN¥3.21 Billion CNY
Market Cap Rank
#13292 Global
#3389 in China
Share Price
CN¥12.77
Change (1 day)
-2.82%
52-Week Range
CN¥8.62 - CN¥18.34
All Time High
CN¥22.77
About

Shenzhen Fangzhi Technology Equity Co., Ltd., together with its subsidiaries, provides synchronous and matching educational software and comprehensive online system services or primary and secondary school teachers and students in China. The company offers student products and services comprising synchronous learning, LinKid English AI interactive class, elementary school English interactive read… Read more

Shenzhen Kingsun Science Tech (300235) - Net Assets

Latest net assets as of September 2025: CN¥698.67 Million CNY

Based on the latest financial reports, Shenzhen Kingsun Science Tech (300235) has net assets worth CN¥698.67 Million 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¥711.22 Million) and total liabilities (CN¥12.56 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¥698.67 Million
% of Total Assets 98.23%
Annual Growth Rate 26.49%
5-Year Change 8.35%
10-Year Change 107.63%
Growth Volatility 63.12

Shenzhen Kingsun Science Tech - Net Assets Trend (2007–2024)

This chart illustrates how Shenzhen Kingsun Science Tech's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Shenzhen Kingsun Science Tech (2007–2024)

The table below shows the annual net assets of Shenzhen Kingsun Science Tech from 2007 to 2024.

Year Net Assets Change
2024-12-31 CN¥703.63 Million -0.65%
2023-12-31 CN¥708.20 Million +3.73%
2022-12-31 CN¥682.75 Million +2.97%
2021-12-31 CN¥663.06 Million +2.10%
2020-12-31 CN¥649.42 Million +3.63%
2019-12-31 CN¥626.68 Million +5.38%
2018-12-31 CN¥594.66 Million +2.08%
2017-12-31 CN¥582.55 Million +67.48%
2016-12-31 CN¥347.83 Million +2.64%
2015-12-31 CN¥338.88 Million +1.65%
2014-12-31 CN¥333.37 Million +4.51%
2013-12-31 CN¥319.00 Million +7.88%
2012-12-31 CN¥295.69 Million +4.33%
2011-12-31 CN¥283.42 Million +247.17%
2010-12-31 CN¥81.64 Million +53.36%
2009-12-31 CN¥53.23 Million +97.39%
2008-12-31 CN¥26.97 Million +108.41%
2007-12-31 CN¥12.94 Million --

Equity Component Analysis

This analysis shows how different components contribute to Shenzhen Kingsun Science Tech'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 5365.9% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥227.42 Million 32.32%
Common Stock CN¥251.75 Million 35.78%
Other Components CN¥224.51 Million 31.91%
Total Equity CN¥703.68 Million 100.00%

Shenzhen Kingsun Science Tech Competitors by Market Cap

The table below lists competitors of Shenzhen Kingsun Science Tech ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Shenzhen Kingsun Science Tech's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 708,198,717 to 703,681,294, a change of -4,517,423 (-0.6%).
  • Net income of 17,374,141 contributed positively to equity growth.
  • Dividend payments of 12,587,125 reduced retained earnings.
  • Share repurchases of 9,999,734 reduced equity.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥17.37 Million +2.47%
Dividends Paid CN¥12.59 Million -1.79%
Share Repurchases CN¥10.00 Million -1.42%
Other Changes CN¥695.29K +0.1%
Total Change CN¥- -0.64%

Book Value vs Market Value Analysis

This analysis compares Shenzhen Kingsun Science Tech'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: 4.50x
  • 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 43.07x to 4.50x 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¥0.30 CN¥12.77 x
2008-12-31 CN¥0.62 CN¥12.77 x
2009-12-31 CN¥0.33 CN¥12.77 x
2010-12-31 CN¥0.46 CN¥12.77 x
2011-12-31 CN¥1.35 CN¥12.77 x
2012-12-31 CN¥1.25 CN¥12.77 x
2013-12-31 CN¥1.37 CN¥12.77 x
2014-12-31 CN¥2.15 CN¥12.77 x
2015-12-31 CN¥1.42 CN¥12.77 x
2016-12-31 CN¥1.44 CN¥12.77 x
2017-12-31 CN¥2.20 CN¥12.77 x
2018-12-31 CN¥2.25 CN¥12.77 x
2019-12-31 CN¥2.49 CN¥12.77 x
2020-12-31 CN¥2.58 CN¥12.77 x
2021-12-31 CN¥2.63 CN¥12.77 x
2022-12-31 CN¥2.71 CN¥12.77 x
2023-12-31 CN¥2.89 CN¥12.77 x
2024-12-31 CN¥2.84 CN¥12.77 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Shenzhen Kingsun Science Tech 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): 2.47%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 18.85%
  • • Asset Turnover: 0.13x
  • • Equity Multiplier: 1.03x
  • Recent ROE (2.47%) is below the historical average (15.84%), 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 76.82% 37.32% 1.12x 1.84x CN¥8.65 Million
2008 51.37% 32.62% 1.10x 1.43x CN¥11.16 Million
2009 44.98% 39.74% 1.01x 1.12x CN¥18.62 Million
2010 43.37% 43.49% 0.84x 1.18x CN¥27.24 Million
2011 8.80% 33.11% 0.26x 1.03x CN¥-3.39 Million
2012 7.13% 27.29% 0.25x 1.04x CN¥-8.50 Million
2013 7.31% 31.05% 0.22x 1.05x CN¥-8.59 Million
2014 6.51% 26.22% 0.23x 1.06x CN¥-11.62 Million
2015 6.30% 21.47% 0.27x 1.09x CN¥-12.54 Million
2016 5.09% 18.24% 0.26x 1.07x CN¥-17.02 Million
2017 1.52% 8.78% 0.17x 1.05x CN¥-49.39 Million
2018 2.07% 11.48% 0.17x 1.05x CN¥-47.13 Million
2019 5.14% 29.53% 0.17x 1.05x CN¥-30.47 Million
2020 4.80% 25.50% 0.18x 1.05x CN¥-33.75 Million
2021 3.45% 20.51% 0.16x 1.03x CN¥-43.44 Million
2022 3.42% 21.65% 0.15x 1.03x CN¥-44.94 Million
2023 4.50% 31.33% 0.14x 1.02x CN¥-38.94 Million
2024 2.47% 18.85% 0.13x 1.03x CN¥-52.99 Million

Industry Comparison

This section compares Shenzhen Kingsun Science Tech's net assets metrics with peer companies in the Software - Application industry.

Industry Context

  • Industry: Software - Application
  • Average net assets among peers: $3,048,736,079
  • Average return on equity (ROE) among peers: 11.34%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Shenzhen Kingsun Science Tech (300235) CN¥698.67 Million 76.82% 0.02x $275.15 Million
Digital China Information Service Co Ltd (000555) $-125.57 Million 0.00% 0.00x $1.17 Billion
Fujian Newland Computer Co Ltd (000997) $6.71 Billion 14.96% 0.97x $2.06 Billion
YGSOFT Inc (002063) $2.10 Billion 8.22% 0.19x $1.26 Billion
Dhc Software Co Ltd (002065) $8.61 Billion 13.26% 0.30x $2.40 Billion
Zhejiang Netsun Co Ltd (002095) $1.07 Billion 1.80% 0.22x $322.94 Million
Montnets Cloud Technology Group Co Ltd (002123) $51.79 Million 15.64% 0.90x $953.24 Million
Beijing Shiji Information Technology Co Ltd (002153) $1.13 Billion 23.47% 0.16x $1.00 Billion
Shanghai 2345 Network Holding Group (002195) $10.18 Billion 7.45% 0.12x $6.64 Billion
Iflytek Co Ltd (002230) $599.04 Million 13.40% 0.22x $12.29 Billion
Wisesoft Co Ltd (002253) $171.84 Million 15.22% 0.51x $265.79 Million