Changshu Tianyin Electromechan (300342) - Net Assets

Latest as of September 2025: CN¥1.58 Billion CNY ≈ $231.58 Million USD

Based on the latest financial reports, Changshu Tianyin Electromechan (300342) has net assets worth CN¥1.58 Billion CNY (≈ $231.58 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥2.09 Billion ≈ $306.53 Million USD) and total liabilities (CN¥512.19 Million ≈ $74.95 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 how strategically is Changshu Tianyin Electromechan's equity deployed to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥1.58 Billion
% of Total Assets	75.55%
Annual Growth Rate	19.88%
5-Year Change	4.42%
10-Year Change	77.42%
Growth Volatility	49.51

Changshu Tianyin Electromechan - Net Assets Trend (2009–2024)

This chart illustrates how Changshu Tianyin Electromechan's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 300342 market cap.

Annual Net Assets for Changshu Tianyin Electromechan (2009–2024)

The table below shows the annual net assets of Changshu Tianyin Electromechan from 2009 to 2024. Also explore how fast is Changshu Tianyin Electromechan growing its equity to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2024-12-31	CN¥1.58 Billion ≈ $231.75 Million	+3.20%
2023-12-31	CN¥1.53 Billion ≈ $224.55 Million	+2.24%
2022-12-31	CN¥1.50 Billion ≈ $219.63 Million	-3.15%
2021-12-31	CN¥1.55 Billion ≈ $226.77 Million	+2.18%
2020-12-31	CN¥1.52 Billion ≈ $221.94 Million	+5.46%
2019-12-31	CN¥1.44 Billion ≈ $210.44 Million	+7.18%
2018-12-31	CN¥1.34 Billion ≈ $196.35 Million	-1.83%
2017-12-31	CN¥1.37 Billion ≈ $200.01 Million	+10.49%
2016-12-31	CN¥1.24 Billion ≈ $181.02 Million	+38.58%
2015-12-31	CN¥892.64 Million ≈ $130.62 Million	+12.81%
2014-12-31	CN¥791.27 Million ≈ $115.79 Million	+5.51%
2013-12-31	CN¥749.99 Million ≈ $109.75 Million	+8.89%
2012-12-31	CN¥688.73 Million ≈ $100.78 Million	+199.89%
2011-12-31	CN¥229.66 Million ≈ $33.61 Million	+39.38%
2010-12-31	CN¥164.77 Million ≈ $24.11 Million	+57.84%
2009-12-31	CN¥104.39 Million ≈ $15.28 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Changshu Tianyin Electromechan'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 1121.1% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥679.21 Million	43.23%
Common Stock	CN¥425.04 Million	27.05%
Other Comprehensive Income	CN¥123.25 Million	7.84%
Other Components	CN¥343.75 Million	21.88%
Total Equity	CN¥1.57 Billion	100.00%

Changshu Tianyin Electromechan Competitors by Market Cap

The table below lists competitors of Changshu Tianyin Electromechan ranked by their market capitalization.

Company	Market Cap
Vimian Group AB ST:VIMIAN	$2.00 Billion
Stolt-Nielsen Limited OL:SNI	$2.00 Billion
Anand Rathi Wealth Limited NSE:ANANDRATHI	$2.00 Billion
BOTH Engineering Technology Co. Ltd. A SHG:601133	$2.00 Billion
Daetwyl I SW:DAE	$2.00 Billion
SES S.A F:SES	$2.00 Billion
FIBRA Macquarie México MX:FIBRAMQ12	$2.00 Billion
Beijing Dabeinong Technology Group Co Ltd SHE:002385	$2.00 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Changshu Tianyin Electromechan's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 1,523,340,298 to 1,571,244,141, a change of 47,903,843 (3.1%).
Net income of 90,407,359 contributed positively to equity growth.
Dividend payments of 43,430,479 reduced retained earnings.
Other comprehensive income increased equity by 123,252,802.
Other factors decreased equity by 122,325,839.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥90.41 Million	+5.75%
Dividends Paid	CN¥43.43 Million	-2.76%
Other Comprehensive Income	CN¥123.25 Million	+7.84%
Other Changes	CN¥-122.33 Million	-7.79%
Total Change	CN¥-	3.14%

Book Value vs Market Value Analysis

This analysis compares Changshu Tianyin Electromechan'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: 8.70x
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 84.67x to 8.70x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2009-12-31	CN¥0.38	CN¥32.17	x
2010-12-31	CN¥0.60	CN¥32.17	x
2011-12-31	CN¥0.79	CN¥32.17	x
2012-12-31	CN¥2.07	CN¥32.17	x
2013-12-31	CN¥1.87	CN¥32.17	x
2014-12-31	CN¥2.05	CN¥32.17	x
2015-12-31	CN¥2.23	CN¥32.17	x
2016-12-31	CN¥2.96	CN¥32.17	x
2017-12-31	CN¥3.19	CN¥32.17	x
2018-12-31	CN¥3.14	CN¥32.17	x
2019-12-31	CN¥3.35	CN¥32.17	x
2020-12-31	CN¥3.53	CN¥32.17	x
2021-12-31	CN¥3.61	CN¥32.17	x
2022-12-31	CN¥3.51	CN¥32.17	x
2023-12-31	CN¥3.58	CN¥32.17	x
2024-12-31	CN¥3.70	CN¥32.17	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Changshu Tianyin Electromechan 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): 5.75%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 8.63%
• Asset Turnover: 0.47x
• Equity Multiplier: 1.42x
Recent ROE (5.75%) is below the historical average (14.01%), 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	42.06%	20.51%	0.86x	2.38x	CN¥33.46 Million
2010	35.91%	20.05%	1.01x	1.78x	CN¥42.70 Million
2011	28.59%	20.64%	0.91x	1.53x	CN¥42.69 Million
2012	11.67%	22.22%	0.45x	1.17x	CN¥11.47 Million
2013	13.43%	22.55%	0.52x	1.14x	CN¥25.70 Million
2014	11.50%	22.24%	0.45x	1.14x	CN¥11.88 Million
2015	12.76%	20.53%	0.51x	1.22x	CN¥23.71 Million
2016	13.52%	25.25%	0.44x	1.20x	CN¥43.00 Million
2017	14.09%	24.65%	0.44x	1.31x	CN¥55.34 Million
2018	7.33%	13.05%	0.39x	1.44x	CN¥-35.38 Million
2019	9.95%	14.97%	0.51x	1.31x	CN¥-721.22K
2020	8.50%	14.20%	0.43x	1.39x	CN¥-22.50 Million
2021	6.49%	9.59%	0.46x	1.47x	CN¥-53.87 Million
2022	0.52%	0.93%	0.39x	1.45x	CN¥-141.23 Million
2023	2.15%	3.15%	0.48x	1.42x	CN¥-119.55 Million
2024	5.75%	8.63%	0.47x	1.42x	CN¥-66.72 Million

Industry Comparison

This section compares Changshu Tianyin Electromechan's net assets metrics with peer companies in the Electrical Equipment & Parts industry.

Industry Context

Industry: Electrical Equipment & Parts
Average net assets among peers: $3,245,673,029
Average return on equity (ROE) among peers: 12.11%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Changshu Tianyin Electromechan (300342)	CN¥1.58 Billion	42.06%	0.32x	$2.00 Billion
XJ Electric Co Ltd (000400)	$6.23 Billion	17.04%	0.73x	$3.04 Billion
Guangdong Macro Co Ltd (000533)	$1.02 Billion	6.87%	1.16x	$1.14 Billion
Foshan Electrical and Lighting Co Ltd (000541)	$536.10 Million	17.67%	0.27x	$885.25 Million
Dongfang Electronics Co Ltd (000682)	$1.57 Billion	1.57%	0.53x	$2.10 Billion
Shandong Xinneng Taishan Power Generation Co Ltd (000720)	$557.50 Million	13.45%	0.65x	$744.67 Million
Huagong Tech Co Ltd (000988)	$9.37 Billion	10.74%	0.86x	$15.86 Billion
Hunan Valin Wire & Cable Co Ltd (001208)	$1.38 Billion	9.72%	0.89x	$1.32 Billion
Sieyuan Electric Co Ltd (002028)	$3.44 Billion	10.09%	0.46x	$15.80 Billion
Shanghai Welltech Automation Co Ltd (002058)	$88.12 Million	23.77%	0.92x	$353.70 Million
Gotion High tech Co Ltd (002074)	$8.26 Billion	10.15%	1.07x	$6.94 Billion

About Changshu Tianyin Electromechan

SHE:300342 China Electrical Equipment & Parts

Market Cap

$2.00 Billion

CN¥13.67 Billion CNY

Market Cap Rank

#6204 Global

#1207 in China

Share Price

CN¥32.17

Change (1 day)

+2.26%

52-Week Range

CN¥16.94 - CN¥72.61

All Time High

CN¥72.61