Porton Fine Chemicals Ltd (300363) - Net Assets

Latest as of September 2025: CN¥5.49 Billion CNY ≈ $803.76 Million USD

Based on the latest financial reports, Porton Fine Chemicals Ltd (300363) has net assets worth CN¥5.49 Billion CNY (≈ $803.76 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¥8.58 Billion ≈ $1.26 Billion USD) and total liabilities (CN¥3.09 Billion ≈ $451.95 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. Also explore Porton Fine Chemicals Ltd (300363) equity growth momentum to track the company's year-over-year net asset growth rate.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥5.49 Billion
% of Total Assets	64.01%
Annual Growth Rate	32.26%
5-Year Change	59.47%
10-Year Change	358.76%
Growth Volatility	36.75

Porton Fine Chemicals Ltd - Net Assets Trend (2009–2024)

This chart illustrates how Porton Fine Chemicals Ltd's net assets have evolved over time, based on quarterly financial data. Check Porton Fine Chemicals Ltd PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.

Annual Net Assets for Porton Fine Chemicals Ltd (2009–2024)

The table below shows the annual net assets of Porton Fine Chemicals Ltd from 2009 to 2024. For live market cap and overall valuation, see Porton Fine Chemicals Ltd market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥5.41 Billion ≈ $791.83 Million	-11.29%
2023-12-31	CN¥6.10 Billion ≈ $892.61 Million	-5.75%
2022-12-31	CN¥6.47 Billion ≈ $947.10 Million	+54.61%
2021-12-31	CN¥4.19 Billion ≈ $612.56 Million	+23.37%
2020-12-31	CN¥3.39 Billion ≈ $496.54 Million	+10.73%
2019-12-31	CN¥3.06 Billion ≈ $448.41 Million	+6.28%
2018-12-31	CN¥2.88 Billion ≈ $421.91 Million	+98.95%
2017-12-31	CN¥1.45 Billion ≈ $212.07 Million	+5.78%
2016-12-31	CN¥1.37 Billion ≈ $200.49 Million	+16.15%
2015-12-31	CN¥1.18 Billion ≈ $172.60 Million	+34.89%
2014-12-31	CN¥874.42 Million ≈ $127.96 Million	+104.10%
2013-12-31	CN¥428.43 Million ≈ $62.69 Million	+30.71%
2012-12-31	CN¥327.76 Million ≈ $47.96 Million	+33.23%
2011-12-31	CN¥246.01 Million ≈ $36.00 Million	+50.73%
2010-12-31	CN¥163.21 Million ≈ $23.88 Million	+100.02%
2009-12-31	CN¥81.60 Million ≈ $11.94 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Porton Fine Chemicals 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 grown by 248496658570.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥2.47 Billion	47.51%
Common Stock	CN¥545.46 Million	10.49%
Other Components	CN¥2.18 Billion	42.00%
Total Equity	CN¥5.20 Billion	100.00%

Porton Fine Chemicals Ltd Competitors by Market Cap

The table below lists competitors of Porton Fine Chemicals Ltd ranked by their market capitalization.

Company	Market Cap
Goodyear Tire & Rubber Co NASDAQ:GT	$1.72 Billion
Tecan Group AG SW:TECN	$1.72 Billion
1st Source Corporation NASDAQ:SRCE	$1.72 Billion
Sanbo Hospital Management Group Ltd. A SHE:301293	$1.72 Billion
Encore Capital Group Inc NASDAQ:ECPG	$1.72 Billion
SoftwareONE Holding AG SW:SWON	$1.72 Billion
Photronics Inc NASDAQ:PLAB	$1.72 Billion
Ratnamani Metals & Tubes Limited NSE:RATNAMANI	$1.72 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Porton Fine Chemicals Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 5,800,732,704 to 5,198,043,040, a change of -602,689,664 (-10.4%).
Net loss of 287,753,293 reduced equity.
Dividend payments of 301,499,554 reduced retained earnings.
Share repurchases of 9,867,894 reduced equity.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥-287.75 Million	-5.54%
Dividends Paid	CN¥301.50 Million	-5.8%
Share Repurchases	CN¥9.87 Million	-0.19%
Other Changes	CN¥-3.57 Million	-0.07%
Total Change	CN¥-	-10.39%

Book Value vs Market Value Analysis

This analysis compares Porton Fine Chemicals 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: 2.26x
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 73.07x to 2.26x 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¥0.30	CN¥21.65	x
2010-12-31	CN¥0.55	CN¥21.65	x
2011-12-31	CN¥0.69	CN¥21.65	x
2012-12-31	CN¥0.91	CN¥21.65	x
2013-12-31	CN¥1.19	CN¥21.65	x
2014-12-31	CN¥2.07	CN¥21.65	x
2015-12-31	CN¥2.74	CN¥21.65	x
2016-12-31	CN¥3.00	CN¥21.65	x
2017-12-31	CN¥3.20	CN¥21.65	x
2018-12-31	CN¥6.02	CN¥21.65	x
2019-12-31	CN¥5.74	CN¥21.65	x
2020-12-31	CN¥6.35	CN¥21.65	x
2021-12-31	CN¥7.43	CN¥21.65	x
2022-12-31	CN¥11.05	CN¥21.65	x
2023-12-31	CN¥10.65	CN¥21.65	x
2024-12-31	CN¥9.57	CN¥21.65	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Porton Fine Chemicals 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): -5.54%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -9.55%
• Asset Turnover: 0.34x
• Equity Multiplier: 1.70x
Recent ROE (-5.54%) is below the historical average (15.62%), 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	38.70%	10.48%	0.95x	3.90x	CN¥22.42 Million
2010	26.21%	9.44%	0.99x	2.80x	CN¥26.62 Million
2011	25.21%	11.29%	0.96x	2.32x	CN¥37.64 Million
2012	24.44%	11.64%	0.87x	2.41x	CN¥47.43 Million
2013	23.38%	13.64%	0.77x	2.21x	CN¥57.35 Million
2014	15.48%	12.71%	0.53x	2.29x	CN¥44.40 Million
2015	9.86%	10.81%	0.43x	2.13x	CN¥-1.55 Million
2016	13.34%	12.90%	0.46x	2.24x	CN¥42.84 Million
2017	7.81%	9.07%	0.42x	2.07x	CN¥-30.10 Million
2018	4.32%	10.51%	0.27x	1.52x	CN¥-163.82 Million
2019	6.05%	11.96%	0.39x	1.29x	CN¥-121.12 Million
2020	9.57%	15.66%	0.46x	1.33x	CN¥-14.73 Million
2021	13.16%	16.87%	0.47x	1.65x	CN¥125.76 Million
2022	33.41%	28.51%	0.69x	1.69x	CN¥1.41 Billion
2023	4.60%	7.28%	0.39x	1.62x	CN¥-313.21 Million
2024	-5.54%	-9.55%	0.34x	1.70x	CN¥-807.56 Million

Industry Comparison

This section compares Porton Fine Chemicals 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: $2,254,965,059
Average return on equity (ROE) among peers: 10.82%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Porton Fine Chemicals Ltd (300363)	CN¥5.49 Billion	38.70%	0.56x	$1.72 Billion
Shenzhen Neptunus Bioengineering Co Ltd (000078)	$1.06 Billion	5.59%	4.55x	$681.48 Million
Anhui Fengyuan Pharmaceutical Co Ltd (000153)	$560.87 Million	4.60%	0.22x	$397.11 Million
Shan Dong Dong-E E-Jiao Co Ltd (000423)	$10.74 Billion	10.72%	0.24x	$5.09 Billion
Livzon Pharmaceutical Group Inc (000513)	$4.08 Billion	12.64%	0.79x	$2.64 Billion
Wedge Industrial Co Ltd (000534)	$1.10 Billion	8.67%	0.93x	$2.12 Billion
Yunnan Baiyao Group Co Ltd (000538)	$247.96 Million	10.36%	0.27x	$13.37 Billion
Hainan Haiyao Co Ltd (000566)	$1.49 Billion	5.19%	0.85x	$1.15 Billion
Tus Pharmaceutical Group Co Ltd (000590)	$65.32 Million	20.59%	1.16x	$316.08 Million
Northeast Pharmaceutical Group Co Ltd (000597)	$1.57 Billion	22.73%	1.61x	$1.00 Billion
Jilin Aodong Pharmaceutical Group Co Ltd (000623)	$1.63 Billion	7.16%	0.55x	$3.20 Billion

About Porton Fine Chemicals Ltd

SHE:300363 China Drug Manufacturers - Specialty & Generic

Market Cap

$1.72 Billion

CN¥11.77 Billion CNY

Market Cap Rank

#6710 Global

#1391 in China

Share Price

CN¥21.65

Change (1 day)

+5.92%

52-Week Range

CN¥13.32 - CN¥29.41

All Time High

CN¥97.10