Jiangsu Yuxing Film Tech (300305) - Net Assets

Latest as of June 2025: CN¥2.16 Billion CNY ≈ $316.47 Million USD

Based on the latest financial reports, Jiangsu Yuxing Film Tech (300305) has net assets worth CN¥2.16 Billion CNY (≈ $316.47 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥3.54 Billion ≈ $518.70 Million USD) and total liabilities (CN¥1.38 Billion ≈ $202.24 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 Jiangsu Yuxing Film Tech to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥2.16 Billion
% of Total Assets	61.01%
Annual Growth Rate	23.16%
5-Year Change	36.36%
10-Year Change	71.33%
Growth Volatility	71.85

Jiangsu Yuxing Film Tech - Net Assets Trend (2009–2024)

This chart illustrates how Jiangsu Yuxing Film Tech's net assets have evolved over time, based on quarterly financial data. Also explore Jiangsu Yuxing Film Tech total assets for the complete picture of this company's asset base.

Annual Net Assets for Jiangsu Yuxing Film Tech (2009–2024)

The table below shows the annual net assets of Jiangsu Yuxing Film Tech from 2009 to 2024. For live valuation and market cap data, see 300305 stock market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥2.28 Billion ≈ $333.85 Million	+16.66%
2023-12-31	CN¥1.96 Billion ≈ $286.18 Million	-0.95%
2022-12-31	CN¥1.97 Billion ≈ $288.92 Million	+8.60%
2021-12-31	CN¥1.82 Billion ≈ $266.03 Million	+8.66%
2020-12-31	CN¥1.67 Billion ≈ $244.83 Million	+10.83%
2019-12-31	CN¥1.51 Billion ≈ $220.90 Million	+1.82%
2018-12-31	CN¥1.48 Billion ≈ $216.95 Million	+2.92%
2017-12-31	CN¥1.44 Billion ≈ $210.79 Million	+2.90%
2016-12-31	CN¥1.40 Billion ≈ $204.85 Million	+5.13%
2015-12-31	CN¥1.33 Billion ≈ $194.86 Million	+6.63%
2014-12-31	CN¥1.25 Billion ≈ $182.75 Million	+4.41%
2013-12-31	CN¥1.20 Billion ≈ $175.02 Million	+2.73%
2012-12-31	CN¥1.16 Billion ≈ $170.38 Million	+284.45%
2011-12-31	CN¥302.86 Million ≈ $44.32 Million	+48.84%
2010-12-31	CN¥203.49 Million ≈ $29.78 Million	+102.88%
2009-12-31	CN¥100.30 Million ≈ $14.68 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Jiangsu Yuxing Film 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 1628.8% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥419.22 Million	18.39%
Other Components	CN¥1.86 Billion	81.61%
Total Equity	CN¥2.28 Billion	100.00%

Jiangsu Yuxing Film Tech Competitors by Market Cap

The table below lists competitors of Jiangsu Yuxing Film Tech ranked by their market capitalization.

Company	Market Cap
Opus Genetics, Inc. NASDAQ:IRD	$371.40 Million
Worldex Industry & Trading Co. Ltd KQ:101160	$371.48 Million
West Bancorporation NASDAQ:WTBA	$371.51 Million
Bohai Water Industry Co Ltd SHE:000605	$371.56 Million
goeasy Ltd TO:GSY	$371.33 Million
Chongqing Sifang New Material Co. Ltd. SHG:605122	$371.25 Million
Palram TA:PLRM	$371.12 Million
PrimeEnergy Corporation NASDAQ:PNRG	$371.11 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Jiangsu Yuxing Film Tech's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 1,955,717,284 to 2,279,839,265, a change of 324,121,981 (16.6%).
Net loss of 357,408,504 reduced equity.
Dividend payments of 17,977,261 reduced retained earnings.
Other factors increased equity by 699,507,746.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥-357.41 Million	-15.68%
Dividends Paid	CN¥17.98 Million	-0.79%
Other Changes	CN¥699.51 Million	+30.68%
Total Change	CN¥-	16.57%

Book Value vs Market Value Analysis

This analysis compares Jiangsu Yuxing Film 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: 1.11x
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 1.36x to 1.11x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	CN¥4.97	CN¥6.76	x
2018-12-31	CN¥5.13	CN¥6.76	x
2019-12-31	CN¥5.23	CN¥6.76	x
2020-12-31	CN¥5.79	CN¥6.76	x
2021-12-31	CN¥6.30	CN¥6.76	x
2022-12-31	CN¥6.84	CN¥6.76	x
2023-12-31	CN¥6.77	CN¥6.76	x
2024-12-31	CN¥6.07	CN¥6.76	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Jiangsu Yuxing Film 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): -15.68%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -32.50%
• Asset Turnover: 0.30x
• Equity Multiplier: 1.59x
Recent ROE (-15.68%) is below the historical average (11.68%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2009	37.77%	18.09%	0.94x	2.23x	CN¥27.86 Million
2010	50.71%	29.00%	0.78x	2.24x	CN¥82.84 Million
2011	36.77%	24.08%	0.87x	1.76x	CN¥81.09 Million
2012	9.55%	23.54%	0.39x	1.05x	CN¥-5.18 Million
2013	4.89%	10.26%	0.45x	1.05x	CN¥-61.13 Million
2014	5.36%	11.80%	0.44x	1.04x	CN¥-57.99 Million
2015	6.16%	15.74%	0.37x	1.05x	CN¥-51.12 Million
2016	5.16%	13.88%	0.36x	1.05x	CN¥-67.75 Million
2017	4.79%	11.68%	0.37x	1.10x	CN¥-75.09 Million
2018	5.14%	10.32%	0.45x	1.11x	CN¥-72.05 Million
2019	6.25%	10.79%	0.50x	1.16x	CN¥-56.59 Million
2020	9.34%	15.62%	0.52x	1.16x	CN¥-11.11 Million
2021	13.27%	17.67%	0.64x	1.17x	CN¥59.44 Million
2022	7.03%	7.43%	0.61x	1.56x	CN¥-58.72 Million
2023	0.45%	0.52%	0.49x	1.77x	CN¥-186.87 Million
2024	-15.68%	-32.50%	0.30x	1.59x	CN¥-585.39 Million

Industry Comparison

This section compares Jiangsu Yuxing Film Tech's net assets metrics with peer companies in the Specialty Chemicals industry.

Industry Context

Industry: Specialty Chemicals
Average net assets among peers: $4,415,086,959
Average return on equity (ROE) among peers: 9.18%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Jiangsu Yuxing Film Tech (300305)	CN¥2.16 Billion	37.77%	0.64x	$371.35 Million
Chongqing Sanxia Paints Co Ltd (000565)	$1.26 Billion	5.64%	0.27x	$499.34 Million
Hengyi Petrochemical Co Ltd (000703)	$15.85 Billion	10.63%	1.10x	$9.30 Billion
Guangdong Xinhui Meida Nylon Co Ltd (000782)	$894.70 Million	2.56%	0.68x	$741.46 Million
Luxi Chemical Group Co Ltd (000830)	$1.14 Billion	6.96%	1.67x	$4.75 Billion
China Minmetals Rare Earth Co Ltd (000831)	$3.12 Billion	24.63%	0.08x	$8.45 Billion
Anhui Guofeng Plastic Industry Co Ltd (000859)	$923.46 Million	4.58%	0.60x	$1.19 Billion
Cofco Biochemical Anhui Co Ltd (000930)	$2.34 Billion	10.76%	1.89x	$1.65 Billion
Shandong Link Science and Technology Co Ltd (001207)	$1.77 Billion	9.55%	0.33x	$582.05 Million
Zhejiang Transfar Co Ltd (002010)	$16.39 Billion	9.78%	0.86x	$2.36 Billion
Poly Union Chemical Holding Group Co Ltd (002037)	$457.55 Million	6.71%	0.32x	$605.40 Million

About Jiangsu Yuxing Film Tech

SHE:300305 China Specialty Chemicals

Market Cap

$371.35 Million

CN¥2.54 Billion CNY

Market Cap Rank

#14044 Global

#4416 in China

Share Price

CN¥6.76

Change (1 day)

+1.20%

52-Week Range

CN¥5.69 - CN¥7.11

All Time High

CN¥22.65