Jiangsu Yuxing Film Tech (300305) - Net Assets
Based on the latest financial reports, Jiangsu Yuxing Film Tech (300305) has net assets worth CN¥2.01 Billion CNY (≈ $294.17 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¥3.29 Billion ≈ $481.01 Million USD) and total liabilities (CN¥1.28 Billion ≈ $186.84 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 300305 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥2.01 Billion |
| % of Total Assets | 61.16% |
| Annual Growth Rate | 24.6% |
| 5-Year Change | 13.12% |
| 10-Year Change | 46.91% |
| Growth Volatility | 66.96 |
Jiangsu Yuxing Film Tech - Net Assets Trend (2007–2025)
This chart illustrates how Jiangsu Yuxing Film Tech's net assets have evolved over time, based on quarterly financial data. See 300305 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Jiangsu Yuxing Film Tech (2007–2025)
The table below shows the annual net assets of Jiangsu Yuxing Film Tech from 2007 to 2025. For live valuation and market cap data, see 300305 stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥2.06 Billion ≈ $300.94 Million |
-9.86% |
| 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¥203.48 Million ≈ $29.78 Million |
+102.88% |
| 2009-12-31 | CN¥100.30 Million ≈ $14.68 Million |
+60.70% |
| 2008-12-31 | CN¥62.41 Million ≈ $9.13 Million |
+59.09% |
| 2007-12-31 | CN¥39.23 Million ≈ $5.74 Million |
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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 453.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥163.66 Million | 7.96% |
| Other Components | CN¥1.89 Billion | 92.04% |
| Total Equity | CN¥2.06 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 |
|---|---|
|
Churchill Capital Corp XI
NASDAQ:CCXI
|
$431.78 Million |
|
Beijing Shengtong Printing Co Ltd
SHE:002599
|
$431.83 Million |
|
Community West Bancshares
NASDAQ:CWBC
|
$431.93 Million |
|
Sichuan Huiyuan Optical Com
SHE:000586
|
$431.95 Million |
|
Politeknik Metal Sanayi ve
IS:POLTK
|
$431.71 Million |
|
Shoe Carnival Inc
NASDAQ:SCVL
|
$431.71 Million |
|
ideaForge Technology Limited
NSE:IDEAFORGE
|
$431.58 Million |
|
Multiconsult AS
OL:MULTI
|
$431.47 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 2024 to 2025, total equity changed from 2,279,839,265 to 2,055,322,116, a change of -224,517,149 (-9.8%).
- Net loss of 255,563,969 reduced equity.
- Dividend payments of 15,613,299 reduced retained earnings.
- Other factors increased equity by 46,660,119.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-255.56 Million | -12.43% |
| Dividends Paid | CN¥15.61 Million | -0.76% |
| Other Changes | CN¥46.66 Million | +2.27% |
| Total Change | CN¥- | -9.85% |
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: 1.44x
- 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 15.12x to 1.44x 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¥0.52 | CN¥7.86 | x |
| 2008-12-31 | CN¥0.37 | CN¥7.86 | x |
| 2009-12-31 | CN¥0.46 | CN¥7.86 | x |
| 2010-12-31 | CN¥0.94 | CN¥7.86 | x |
| 2011-12-31 | CN¥1.40 | CN¥7.86 | x |
| 2012-12-31 | CN¥4.29 | CN¥7.86 | x |
| 2013-12-31 | CN¥4.15 | CN¥7.86 | x |
| 2014-12-31 | CN¥4.34 | CN¥7.86 | x |
| 2015-12-31 | CN¥4.60 | CN¥7.86 | x |
| 2016-12-31 | CN¥4.82 | CN¥7.86 | x |
| 2017-12-31 | CN¥4.98 | CN¥7.86 | x |
| 2018-12-31 | CN¥5.13 | CN¥7.86 | x |
| 2019-12-31 | CN¥5.31 | CN¥7.86 | x |
| 2020-12-31 | CN¥5.80 | CN¥7.86 | x |
| 2021-12-31 | CN¥6.37 | CN¥7.86 | x |
| 2022-12-31 | CN¥6.85 | CN¥7.86 | x |
| 2023-12-31 | CN¥6.87 | CN¥7.86 | x |
| 2024-12-31 | CN¥6.24 | CN¥7.86 | x |
| 2025-12-31 | CN¥5.48 | CN¥7.86 | 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): -12.43%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -28.70%
- • Asset Turnover: 0.27x
- • Equity Multiplier: 1.62x
- Recent ROE (-12.43%) is below the historical average (14.27%), 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 | 59.86% | 18.82% | 0.74x | 4.33x | CN¥19.56 Million |
| 2008 | 36.67% | 17.45% | 0.58x | 3.61x | CN¥16.64 Million |
| 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% | 11.48% | 0.45x | 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 |
| 2025 | -12.43% | -28.70% | 0.27x | 1.62x | CN¥-461.10 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: $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 |
|---|---|---|---|---|
| Jiangsu Yuxing Film Tech (300305) | CN¥2.01 Billion | 59.86% | 0.64x | $431.77 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 Jiangsu Yuxing Film Tech
Jiangsu Yuxing Film Technology Co., Ltd engages in research, development, production, and sale of functional polyester films in the People's Republic of China. The company's product portfolio includes film for solar cell back sheet, electrical insulation, electronic, heald, heddle, medical, and printing; and optical film and pet film for new energy lithium battery. Jiangsu Yuxing Film Technology … Read more