AVIT Ltd (300264) - Net Assets
Based on the latest financial reports, AVIT Ltd (300264) has net assets worth CN¥7.24 Million CNY (≈ $1.06 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¥208.96 Million ≈ $30.58 Million USD) and total liabilities (CN¥201.71 Million ≈ $29.52 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 AVIT Ltd PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥7.24 Million |
| % of Total Assets | 3.47% |
| Annual Growth Rate | -12.61% |
| 5-Year Change | -92.25% |
| 10-Year Change | -98.22% |
| Growth Volatility | 66.65 |
AVIT Ltd - Net Assets Trend (2008–2025)
This chart illustrates how AVIT Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 300264 company net worth.
Annual Net Assets for AVIT Ltd (2008–2025)
The table below shows the annual net assets of AVIT Ltd from 2008 to 2025. Also explore AVIT Ltd (300264) net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥11.22 Million ≈ $1.64 Million |
-56.27% |
| 2024-12-31 | CN¥25.66 Million ≈ $3.76 Million |
-69.34% |
| 2023-12-31 | CN¥83.70 Million ≈ $12.25 Million |
+19.84% |
| 2022-12-31 | CN¥69.85 Million ≈ $10.22 Million |
-51.79% |
| 2021-12-31 | CN¥144.89 Million ≈ $21.20 Million |
-41.05% |
| 2020-12-31 | CN¥245.79 Million ≈ $35.97 Million |
-20.48% |
| 2019-12-31 | CN¥309.08 Million ≈ $45.23 Million |
-44.08% |
| 2018-12-31 | CN¥552.70 Million ≈ $80.88 Million |
+1.48% |
| 2017-12-31 | CN¥544.62 Million ≈ $79.69 Million |
-13.38% |
| 2016-12-31 | CN¥628.74 Million ≈ $92.00 Million |
+1.06% |
| 2015-12-31 | CN¥622.12 Million ≈ $91.04 Million |
-2.50% |
| 2014-12-31 | CN¥638.09 Million ≈ $93.37 Million |
+3.42% |
| 2013-12-31 | CN¥616.99 Million ≈ $90.29 Million |
+2.78% |
| 2012-12-31 | CN¥600.31 Million ≈ $87.84 Million |
+0.69% |
| 2011-12-31 | CN¥596.21 Million ≈ $87.24 Million |
+239.90% |
| 2010-12-31 | CN¥175.41 Million ≈ $25.67 Million |
+51.80% |
| 2009-12-31 | CN¥115.55 Million ≈ $16.91 Million |
+4.04% |
| 2008-12-31 | CN¥111.06 Million ≈ $16.25 Million |
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Equity Component Analysis
This analysis shows how different components contribute to AVIT 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 2542.9% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | CN¥646.06 Million | 5088.95% |
| Total Equity | CN¥12.70 Million | 100.00% |
AVIT Ltd Competitors by Market Cap
The table below lists competitors of AVIT Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Open Lending Corp
NASDAQ:LPRO
|
$371.53 Million |
|
Marcopolo S.A
SA:POMO3
|
$371.63 Million |
|
Shanghai Rychen Technologies Co. Ltd. A
SHE:301273
|
$371.64 Million |
|
Shanghai Haishun New Pharmaceutical Packaging Co Ltd
SHE:300501
|
$371.65 Million |
|
Hanil Cement Co Ltd
KO:003300
|
$371.29 Million |
|
Larvotto Resources Ltd
AU:LRV
|
$371.14 Million |
|
Dipula Income Fund Ltd
JSE:DIB
|
$371.04 Million |
|
Thessaloniki Port Authority SA
AT:OLTH
|
$370.94 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in AVIT Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 27,111,852 to 12,695,297, a change of -14,416,555 (-53.2%).
- Net loss of 34,728,186 reduced equity.
- Dividend payments of 2,943,577 reduced retained earnings.
- Other factors increased equity by 23,255,208.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-34.73 Million | -273.55% |
| Dividends Paid | CN¥2.94 Million | -23.19% |
| Other Changes | CN¥23.26 Million | +183.18% |
| Total Change | CN¥- | -53.17% |
Book Value vs Market Value Analysis
This analysis compares AVIT 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: 199.90x
- 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 increased from 4.49x to 199.90x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | CN¥1.31 | CN¥5.89 | x |
| 2018-12-31 | CN¥1.33 | CN¥5.89 | x |
| 2019-12-31 | CN¥0.74 | CN¥5.89 | x |
| 2020-12-31 | CN¥0.59 | CN¥5.89 | x |
| 2021-12-31 | CN¥0.35 | CN¥5.89 | x |
| 2022-12-31 | CN¥0.17 | CN¥5.89 | x |
| 2023-12-31 | CN¥0.20 | CN¥5.89 | x |
| 2024-12-31 | CN¥0.06 | CN¥5.89 | x |
| 2025-12-31 | CN¥0.03 | CN¥5.89 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently AVIT 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): -273.55%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -29.74%
- • Asset Turnover: 0.56x
- • Equity Multiplier: 16.37x
- Recent ROE (-273.55%) is below the historical average (-42.00%), 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 | 18.33% | 19.18% | 0.61x | 1.57x | CN¥9.25 Million |
| 2009 | 20.24% | 19.14% | 0.82x | 1.29x | CN¥11.83 Million |
| 2010 | 21.21% | 21.28% | 0.78x | 1.27x | CN¥19.66 Million |
| 2011 | 7.08% | 21.16% | 0.31x | 1.08x | CN¥-17.43 Million |
| 2012 | 2.38% | 8.34% | 0.27x | 1.06x | CN¥-45.73 Million |
| 2013 | 2.71% | 11.49% | 0.23x | 1.04x | CN¥-45.00 Million |
| 2014 | 3.04% | 12.59% | 0.22x | 1.08x | CN¥-43.18 Million |
| 2015 | 1.18% | 4.91% | 0.22x | 1.09x | CN¥-53.77 Million |
| 2016 | 2.19% | 5.88% | 0.26x | 1.44x | CN¥-48.64 Million |
| 2017 | -13.62% | -30.32% | 0.27x | 1.68x | CN¥-127.88 Million |
| 2018 | 1.93% | 3.31% | 0.40x | 1.47x | CN¥-44.21 Million |
| 2019 | -51.21% | -95.92% | 0.34x | 1.59x | CN¥-188.34 Million |
| 2020 | -20.02% | -38.49% | 0.32x | 1.61x | CN¥-73.37 Million |
| 2021 | -73.36% | -77.36% | 0.45x | 2.11x | CN¥-119.79 Million |
| 2022 | -112.21% | -52.49% | 0.43x | 4.98x | CN¥-83.96 Million |
| 2023 | -78.18% | -50.99% | 0.35x | 4.33x | CN¥-75.14 Million |
| 2024 | -214.13% | -38.92% | 0.63x | 8.73x | CN¥-60.77 Million |
| 2025 | -273.55% | -29.74% | 0.56x | 16.37x | CN¥-36.00 Million |
Industry Comparison
This section compares AVIT Ltd's net assets metrics with peer companies in the Communication Equipment industry.
Industry Context
- Industry: Communication Equipment
- Average net assets among peers: $3,719,020,060
- Average return on equity (ROE) among peers: 4.85%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| AVIT Ltd (300264) | CN¥7.24 Million | 18.33% | 27.86x | $371.35 Million |
| ZTE Corp (000063) | $24.96 Billion | 13.02% | 2.37x | $18.87 Billion |
| Shenzhen SDG Information Co Ltd (000070) | $2.97 Billion | 0.38% | 2.39x | $2.20 Billion |
| Addsino Co Ltd (000547) | $459.04 Million | 0.56% | 1.54x | $3.37 Billion |
| Sichuan Huiyuan Optical Com (000586) | $214.90 Million | 2.38% | 1.39x | $382.42 Million |
| PetroChina Jinhong Energy Investment Co Ltd (000669) | $4.17 Billion | 5.94% | 1.21x | $430.12 Million |
| Sichuan Jiuzhou Electronic Co Ltd (000801) | $2.80 Billion | 2.74% | 0.79x | $1.77 Billion |
| Skyworth Digital Co Ltd (000810) | $152.08 Million | 7.57% | 1.53x | $1.58 Billion |
| Gohigh Data Networks Technology Co Ltd (000851) | $1.07 Billion | 1.56% | 0.75x | $64.38 Million |
| Shenzhen Coship Electronics Co Ltd (002052) | $-6.48 Million | 0.00% | 0.00x | $916.08 Million |
| Sunwave Communications Co Ltd (002115) | $395.22 Million | 14.30% | 0.95x | $1.17 Billion |
About AVIT Ltd
AVIT Ltd., together with its subsidiaries, provides audio and video content and application solutions in China. It offers audio and video software products and solutions; system integration and services; games and cloud services; and VR business products and services. The company was founded in 2000 and is based in Shenzhen, China.