Shanxi C&Y Pharmaceutical Group Co Ltd (300254) - Net Assets
Based on the latest financial reports, Shanxi C&Y Pharmaceutical Group Co Ltd (300254) has net assets worth CN¥514.07 Million CNY (≈ $75.22 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¥1.59 Billion ≈ $232.44 Million USD) and total liabilities (CN¥1.07 Billion ≈ $157.21 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 Shanxi C&Y Pharmaceutical Group Co Ltd (300254) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥514.07 Million |
| % of Total Assets | 32.36% |
| Annual Growth Rate | 10.63% |
| 5-Year Change | -20.18% |
| 10-Year Change | -37.76% |
| Growth Volatility | 68.15 |
Shanxi C&Y Pharmaceutical Group Co Ltd - Net Assets Trend (2008–2025)
This chart illustrates how Shanxi C&Y Pharmaceutical Group Co Ltd's net assets have evolved over time, based on quarterly financial data. See Shanxi C&Y Pharmaceutical Group Co Ltd defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Shanxi C&Y Pharmaceutical Group Co Ltd (2008–2025)
The table below shows the annual net assets of Shanxi C&Y Pharmaceutical Group Co Ltd from 2008 to 2025. For live valuation and market cap data, see Shanxi C&Y Pharmaceutical Group Co Ltd stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥594.33 Million ≈ $86.97 Million |
-0.64% |
| 2024-12-31 | CN¥598.18 Million ≈ $87.53 Million |
-23.16% |
| 2023-12-31 | CN¥778.43 Million ≈ $113.91 Million |
+6.68% |
| 2022-12-31 | CN¥729.68 Million ≈ $106.78 Million |
-2.00% |
| 2021-12-31 | CN¥744.58 Million ≈ $108.96 Million |
-14.67% |
| 2020-12-31 | CN¥872.61 Million ≈ $127.69 Million |
-6.43% |
| 2019-12-31 | CN¥932.60 Million ≈ $136.47 Million |
+0.15% |
| 2018-12-31 | CN¥931.24 Million ≈ $136.27 Million |
-4.11% |
| 2017-12-31 | CN¥971.17 Million ≈ $142.11 Million |
+1.71% |
| 2016-12-31 | CN¥954.85 Million ≈ $139.72 Million |
+9.44% |
| 2015-12-31 | CN¥872.50 Million ≈ $127.67 Million |
+5.99% |
| 2014-12-31 | CN¥823.16 Million ≈ $120.45 Million |
+7.30% |
| 2013-12-31 | CN¥767.16 Million ≈ $112.26 Million |
+17.81% |
| 2012-12-31 | CN¥651.17 Million ≈ $95.29 Million |
+12.04% |
| 2011-12-31 | CN¥581.17 Million ≈ $85.04 Million |
+288.52% |
| 2010-12-31 | CN¥149.59 Million ≈ $21.89 Million |
+27.20% |
| 2009-12-31 | CN¥117.60 Million ≈ $17.21 Million |
+10.22% |
| 2008-12-31 | CN¥106.70 Million ≈ $15.61 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Shanxi C&Y Pharmaceutical Group Co Ltd'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 6896.2% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | CN¥520.93 Million | 171.01% |
| Total Equity | CN¥304.62 Million | 100.00% |
Shanxi C&Y Pharmaceutical Group Co Ltd Competitors by Market Cap
The table below lists competitors of Shanxi C&Y Pharmaceutical Group Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beijing Infosec Technologies Co. Ltd. A
SHG:688201
|
$332.76 Million |
|
Lanzhou Zhuangyuan Pasture Co Ltd
SHE:002910
|
$332.79 Million |
|
Morguard Real Estate Investment Trust
TO:MRT-UN
|
$332.82 Million |
|
Seah Holdings
KO:058650
|
$332.90 Million |
|
ZheJiang BangJie Digital Knitting Share Co Ltd
SHE:002634
|
$332.73 Million |
|
ADD Industry Zhejiang Co Ltd
SHG:603089
|
$332.63 Million |
|
Maui Land & Pineapple Company Inc
NYSE:MLP
|
$332.27 Million |
|
Esso (Thailand) Public Company Limited
BK:BSRC
|
$332.25 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Shanxi C&Y Pharmaceutical Group Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 342,998,882 to 304,621,392, a change of -38,377,490 (-11.2%).
- Net income of 24,850,905 contributed positively to equity growth.
- Dividend payments of 18,967,833 reduced retained earnings.
- Other factors decreased equity by 44,260,561.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥24.85 Million | +8.16% |
| Dividends Paid | CN¥18.97 Million | -6.23% |
| Other Changes | CN¥-44.26 Million | -14.53% |
| Total Change | CN¥- | -11.19% |
Book Value vs Market Value Analysis
This analysis compares Shanxi C&Y Pharmaceutical Group Co Ltd'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: 7.47x
- 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 11.16x to 7.47x 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¥0.80 | CN¥8.88 | x |
| 2009-12-31 | CN¥0.82 | CN¥8.88 | x |
| 2010-12-31 | CN¥1.04 | CN¥8.88 | x |
| 2011-12-31 | CN¥3.65 | CN¥8.88 | x |
| 2012-12-31 | CN¥3.05 | CN¥8.88 | x |
| 2013-12-31 | CN¥3.17 | CN¥8.88 | x |
| 2014-12-31 | CN¥3.31 | CN¥8.88 | x |
| 2015-12-31 | CN¥3.97 | CN¥8.88 | x |
| 2016-12-31 | CN¥3.76 | CN¥8.88 | x |
| 2017-12-31 | CN¥3.78 | CN¥8.88 | x |
| 2018-12-31 | CN¥3.84 | CN¥8.88 | x |
| 2019-12-31 | CN¥3.91 | CN¥8.88 | x |
| 2020-12-31 | CN¥3.22 | CN¥8.88 | x |
| 2021-12-31 | CN¥2.59 | CN¥8.88 | x |
| 2022-12-31 | CN¥2.42 | CN¥8.88 | x |
| 2023-12-31 | CN¥2.48 | CN¥8.88 | x |
| 2024-12-31 | CN¥1.42 | CN¥8.88 | x |
| 2025-12-31 | CN¥1.19 | CN¥8.88 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Shanxi C&Y Pharmaceutical Group Co Ltd 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): 8.16%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.85%
- • Asset Turnover: 0.53x
- • Equity Multiplier: 5.39x
- Recent ROE (8.16%) is above the historical average (2.85%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | 12.22% | 6.40% | 0.91x | 2.10x | CN¥2.36 Million |
| 2009 | 24.57% | 11.86% | 0.94x | 2.21x | CN¥17.14 Million |
| 2010 | 32.08% | 15.02% | 1.14x | 1.88x | CN¥33.03 Million |
| 2011 | 6.08% | 11.37% | 0.44x | 1.21x | CN¥-22.77 Million |
| 2012 | 4.33% | 7.14% | 0.44x | 1.39x | CN¥-33.83 Million |
| 2013 | 4.44% | 5.28% | 0.47x | 1.79x | CN¥-33.89 Million |
| 2014 | 6.43% | 6.27% | 0.55x | 1.85x | CN¥-22.76 Million |
| 2015 | 2.91% | 3.35% | 0.52x | 1.66x | CN¥-55.70 Million |
| 2016 | 3.73% | 4.04% | 0.52x | 1.77x | CN¥-50.72 Million |
| 2017 | 2.64% | 2.31% | 0.62x | 1.85x | CN¥-60.29 Million |
| 2018 | 0.91% | 0.64% | 0.76x | 1.87x | CN¥-72.67 Million |
| 2019 | 0.65% | 0.47% | 0.63x | 2.21x | CN¥-76.29 Million |
| 2020 | -38.18% | -30.94% | 0.47x | 2.62x | CN¥-331.08 Million |
| 2021 | -15.51% | -9.83% | 0.61x | 2.59x | CN¥-150.38 Million |
| 2022 | -20.62% | -14.30% | 0.52x | 2.76x | CN¥-176.01 Million |
| 2023 | 4.20% | 3.15% | 0.56x | 2.39x | CN¥-34.82 Million |
| 2024 | 12.30% | 4.98% | 0.55x | 4.51x | CN¥7.89 Million |
| 2025 | 8.16% | 2.85% | 0.53x | 5.39x | CN¥-5.61 Million |
Industry Comparison
This section compares Shanxi C&Y Pharmaceutical Group Co Ltd's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $3,632,988,841
- Average return on equity (ROE) among peers: 4.16%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Shanxi C&Y Pharmaceutical Group Co Ltd (300254) | CN¥514.07 Million | 12.22% | 2.09x | $332.73 Million |
| Shenzhen Neptunus Bioengineering Co Ltd (000078) | $1.97 Billion | 4.04% | 0.54x | $565.97 Million |
| Anhui Fengyuan Pharmaceutical Co Ltd (000153) | $654.09 Million | 2.17% | 0.78x | $359.03 Million |
| Shan Dong Dong-E E-Jiao Co Ltd (000423) | $0.00 | 0.00% | 0.00x | $4.30 Billion |
| Livzon Pharmaceutical Group Inc (000513) | $973.90 Million | 0.17% | 0.60x | $2.52 Billion |
| Wedge Industrial Co Ltd (000534) | $1.29 Billion | 11.69% | 1.47x | $2.41 Billion |
| Yunnan Baiyao Group Co Ltd (000538) | $3.19 Billion | 14.61% | 0.55x | $12.64 Billion |
| Hainan Haiyao Co Ltd (000566) | $353.98 Million | -9.58% | 0.80x | $715.72 Million |
| Tus Pharmaceutical Group Co Ltd (000590) | $307.22 Million | 6.68% | 0.79x | $319.94 Million |
| Northeast Pharmaceutical Group Co Ltd (000597) | $2.55 Billion | 4.67% | 3.16x | $916.75 Million |
| Jilin Aodong Pharmaceutical Group Co Ltd (000623) | $25.04 Billion | 7.11% | 0.16x | $3.00 Billion |
About Shanxi C&Y Pharmaceutical Group Co Ltd
ShanXi C&Y Pharmaceutical Group Co.,LTD. engages in the research, development, production, and sale of medicine and health food products. It provides anti-infective drugs, anti-allergic drugs, respiratory drugs, urinary system drugs, kidney disease drugs, children's drugs, cardiovascular and cerebrovascular drugs, anti-depressants, medicines, pharmaceutical raw materials, and intermediates, comme… Read more