China Railway Prefabricated Construction Co Ltd
China Railway Prefabricated Construction Co., Ltd. engages in the research, development, production, and sale of prefabricated building products and services in China. It operates through two segments: Prefabricated Intelligent Manufacturing Products; and Prefabricated Intelligent Construction Services segments. The company offers prefabricated wall materials, such as inorganic aggregate flame-re… Read more
China Railway Prefabricated Construction Co Ltd (300374) - Net Assets
Latest net assets as of September 2025: CN¥814.01 Million CNY
Based on the latest financial reports, China Railway Prefabricated Construction Co Ltd (300374) has net assets worth CN¥814.01 Million CNY as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥4.30 Billion) and total liabilities (CN¥3.48 Billion). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥814.01 Million |
| % of Total Assets | 18.95% |
| Annual Growth Rate | 8.99% |
| 5-Year Change | -45.19% |
| 10-Year Change | 8.26% |
| Growth Volatility | 28.02 |
China Railway Prefabricated Construction Co Ltd - Net Assets Trend (2011–2024)
This chart illustrates how China Railway Prefabricated Construction Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for China Railway Prefabricated Construction Co Ltd (2011–2024)
The table below shows the annual net assets of China Railway Prefabricated Construction Co Ltd from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥841.36 Million | -2.47% |
| 2023-12-31 | CN¥862.64 Million | -7.40% |
| 2022-12-31 | CN¥931.62 Million | -20.49% |
| 2021-12-31 | CN¥1.17 Billion | -23.68% |
| 2020-12-31 | CN¥1.54 Billion | +0.18% |
| 2019-12-31 | CN¥1.53 Billion | +4.08% |
| 2018-12-31 | CN¥1.47 Billion | +2.84% |
| 2017-12-31 | CN¥1.43 Billion | +71.23% |
| 2016-12-31 | CN¥836.13 Million | +7.58% |
| 2015-12-31 | CN¥777.18 Million | +69.75% |
| 2014-12-31 | CN¥457.83 Million | +16.06% |
| 2013-12-31 | CN¥394.48 Million | +18.00% |
| 2012-12-31 | CN¥334.31 Million | +21.64% |
| 2011-12-31 | CN¥274.83 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to China Railway Prefabricated Construction Co 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 549.4% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | CN¥245.91 Million | 29.23% |
| Other Comprehensive Income | CN¥24.67 Million | 2.93% |
| Other Components | CN¥920.03 Million | 109.35% |
| Total Equity | CN¥841.36 Million | 100.00% |
China Railway Prefabricated Construction Co Ltd Competitors by Market Cap
The table below lists competitors of China Railway Prefabricated Construction Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Lever Global Corporation
OTCQB:LVER
|
$216.61 Million |
|
Chongqing Pharscin Pharmaceutical Co Ltd
SHE:002907
|
$216.61 Million |
|
Dogus Gayrimenkul Yatirim Ortakligi AS
IS:DGGYO
|
$216.73 Million |
|
CIVMEC LTD CDI 1:1
F:1CV0
|
$216.73 Million |
|
First United Corporation
NASDAQ:FUNC
|
$216.57 Million |
|
Assystem S.A.
PA:ASY
|
$216.50 Million |
|
Bank of Ayudhya PCL
BK:BAY
|
$216.48 Million |
|
Canatu Oyj A
HE:CANATU
|
$216.41 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in China Railway Prefabricated Construction Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 862,636,452 to 841,363,962, a change of -21,272,490 (-2.5%).
- Net loss of 63,716,875 reduced equity.
- Dividend payments of 40,265,960 reduced retained earnings.
- Other comprehensive income decreased equity by 1,697,940.
- Other factors increased equity by 84,408,285.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-63.72 Million | -7.57% |
| Dividends Paid | CN¥40.27 Million | -4.79% |
| Other Comprehensive Income | CN¥-1.70 Million | -0.2% |
| Other Changes | CN¥84.41 Million | +10.03% |
| Total Change | CN¥- | -2.47% |
Book Value vs Market Value Analysis
This analysis compares China Railway Prefabricated Construction Co 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: 4.14x
- 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 8.35x to 4.14x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2011-12-31 | CN¥1.70 | CN¥14.18 | x |
| 2012-12-31 | CN¥2.08 | CN¥14.18 | x |
| 2013-12-31 | CN¥2.44 | CN¥14.18 | x |
| 2014-12-31 | CN¥2.44 | CN¥14.18 | x |
| 2015-12-31 | CN¥3.71 | CN¥14.18 | x |
| 2016-12-31 | CN¥4.17 | CN¥14.18 | x |
| 2017-12-31 | CN¥7.37 | CN¥14.18 | x |
| 2018-12-31 | CN¥6.02 | CN¥14.18 | x |
| 2019-12-31 | CN¥6.23 | CN¥14.18 | x |
| 2020-12-31 | CN¥6.24 | CN¥14.18 | x |
| 2021-12-31 | CN¥4.76 | CN¥14.18 | x |
| 2022-12-31 | CN¥3.79 | CN¥14.18 | x |
| 2023-12-31 | CN¥3.50 | CN¥14.18 | x |
| 2024-12-31 | CN¥3.42 | CN¥14.18 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently China Railway Prefabricated Construction Co 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): -7.57%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -3.35%
- • Asset Turnover: 0.47x
- • Equity Multiplier: 4.79x
- Recent ROE (-7.57%) is below the historical average (0.63%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | 18.94% | 16.86% | 0.57x | 1.96x | CN¥24.02 Million |
| 2012 | 18.36% | 20.15% | 0.46x | 1.98x | CN¥27.47 Million |
| 2013 | 15.80% | 17.26% | 0.49x | 1.87x | CN¥22.52 Million |
| 2014 | 13.93% | 15.01% | 0.44x | 2.11x | CN¥17.57 Million |
| 2015 | 5.70% | 9.65% | 0.40x | 1.50x | CN¥-32.75 Million |
| 2016 | 6.23% | 6.05% | 0.64x | 1.62x | CN¥-30.36 Million |
| 2017 | 4.88% | 6.56% | 0.43x | 1.75x | CN¥-73.23 Million |
| 2018 | 4.81% | 9.19% | 0.29x | 1.80x | CN¥-76.36 Million |
| 2019 | 4.39% | 7.06% | 0.33x | 1.90x | CN¥-85.91 Million |
| 2020 | 0.92% | 1.42% | 0.31x | 2.10x | CN¥-139.42 Million |
| 2021 | -30.81% | -85.47% | 0.14x | 2.66x | CN¥-478.20 Million |
| 2022 | -27.91% | -40.96% | 0.21x | 3.17x | CN¥-353.17 Million |
| 2023 | -18.86% | -10.88% | 0.46x | 3.80x | CN¥-248.99 Million |
| 2024 | -7.57% | -3.35% | 0.47x | 4.79x | CN¥-147.85 Million |
Industry Comparison
This section compares China Railway Prefabricated Construction Co Ltd's net assets metrics with peer companies in the Building Materials industry.
Industry Context
- Industry: Building Materials
- Average net assets among peers: $7,664,578,390
- Average return on equity (ROE) among peers: 19.97%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| China Railway Prefabricated Construction Co Ltd (300374) | CN¥814.01 Million | 18.94% | 4.28x | $216.58 Million |
| Tangshan Jidong Cement Co Ltd (000401) | $32.15 Billion | 8.86% | 0.83x | $743.78 Million |
| Gansu Shangfeng Cement Co Ltd (000672) | $9.03 Billion | 24.08% | 0.67x | $717.28 Million |
| Jiangxi Wannianqing Cement Co Ltd (000789) | $691.24 Million | 1.76% | 2.00x | $265.65 Million |
| Xinjiang Tianshan Cement Co Ltd (000877) | $11.32 Billion | 114.74% | 0.32x | $754.27 Million |
| Sinostone Guangdong Co Ltd (001212) | $1.73 Billion | 1.76% | 0.35x | $774.28 Million |
| Ruitai Materials Technology Co Ltd (002066) | $1.45 Billion | 5.02% | 2.34x | $399.42 Million |
| Guangdong Tapai Group Co Ltd (002233) | $11.99 Billion | 6.18% | 0.12x | $814.65 Million |
| China West Construction Group Co Ltd (002302) | $6.71 Billion | 1.58% | 1.72x | $347.23 Million |
| Hubei Guochuang Hi-tech Material Co Ltd (002377) | $124.22 Million | 22.26% | 2.77x | $303.69 Million |
| Lets Holding Group Co Ltd (002398) | $1.44 Billion | 13.47% | 0.36x | $370.88 Million |