Kangyue Technology Co Ltd

SHE:300391 China Drug Manufacturers - Specialty & Generic
Market Cap
$43.93 Million
CN¥322.31 Million CNY
Market Cap Rank
#22869 Global
#4653 in China
Share Price
CN¥0.92
Change (1 day)
+0.00%
52-Week Range
CN¥0.44 - CN¥5.97
All Time High
CN¥23.66
Categories
Companies in China Drug Manufacturers - Specialty & Generic
About

Changjiang Pharmaceutical Group Co., Ltd., together with its subsidiaries, engages in the production and distribution of pharmaceuticals and photovoltaic equipment in China and internationally. It offers photovoltaic equipment, such as laminators and stack welding machines; and Chinese herbal medicines and hollow capsules, as well as engages in pharmaceutical distribution business. The company wa… Read more

Kangyue Technology Co Ltd (300391) - Net Assets

Latest net assets as of September 2025: CN¥-667.62 Million CNY

Based on the latest financial reports, Kangyue Technology Co Ltd (300391) has net assets worth CN¥-667.62 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¥1.92 Billion) and total liabilities (CN¥2.59 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¥-667.62 Million
% of Total Assets -34.71%
Annual Growth Rate N/A
5-Year Change -129.07%
10-Year Change -215.78%
Growth Volatility 66.78

Kangyue Technology Co Ltd - Net Assets Trend (2009–2024)

This chart illustrates how Kangyue Technology 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 Kangyue Technology Co Ltd (2009–2024)

The table below shows the annual net assets of Kangyue Technology Co Ltd from 2009 to 2024.

Year Net Assets Change
2024-12-31 CN¥-421.36 Million -141.42%
2023-12-31 CN¥1.02 Billion -38.89%
2022-12-31 CN¥1.66 Billion +3.44%
2021-12-31 CN¥1.61 Billion +11.03%
2020-12-31 CN¥1.45 Billion +92.76%
2019-12-31 CN¥751.95 Million -47.48%
2018-12-31 CN¥1.43 Billion +53.30%
2017-12-31 CN¥933.89 Million +157.35%
2016-12-31 CN¥362.88 Million -0.28%
2015-12-31 CN¥363.91 Million -0.22%
2014-12-31 CN¥364.71 Million +84.66%
2013-12-31 CN¥197.50 Million +14.46%
2012-12-31 CN¥172.54 Million +19.35%
2011-12-31 CN¥144.57 Million +23.11%
2010-12-31 CN¥117.43 Million +66.28%
2009-12-31 CN¥70.62 Million --

Equity Component Analysis

This analysis shows how different components contribute to Kangyue Technology 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 2811.3% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Common Stock CN¥350.34 Million %
Other Components CN¥806.53 Million %
Total Equity CN¥-432.84 Million 100.00%

Kangyue Technology Co Ltd Competitors by Market Cap

The table below lists competitors of Kangyue Technology Co Ltd ranked by their market capitalization.

Company Market Cap
Spruce Biosciences, Inc. Common Stock
NASDAQ:SPRB
 		$35.31 Million
NUREXONE BIOLOGIC INC.
F:J90
 		$35.32 Million
Sumeeko Industries Co Ltd
TWO:2066
 		$35.33 Million
Incross Co. Ltd
KQ:216050
 		$35.33 Million
ATENOR S.A. (N.AUFT.)
F:Z5S
 		$35.28 Million
FLUOGUIDE A/S DK -1
F:96X
 		$35.27 Million
Kumho HT Inc
KO:214330
 		$35.26 Million
Natuzzi SpA
NYSE:NTZ
 		$35.25 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Kangyue Technology Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 195,121,000 to -432,841,000, a change of -627,962,000 (-321.8%).
  • Net loss of 627,962,000 reduced equity.
  • Dividend payments of 36,221,000 reduced retained earnings.
  • Other factors increased equity by 36,221,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥-627.96 Million -145.08%
Dividends Paid CN¥36.22 Million -8.37%
Other Changes CN¥36.22 Million +8.37%
Total Change CN¥- -321.83%

Book Value vs Market Value Analysis

This analysis compares Kangyue Technology 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

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2009-12-31 CN¥0.38 CN¥0.92 x
2010-12-31 CN¥0.63 CN¥0.92 x
2011-12-31 CN¥0.77 CN¥0.92 x
2012-12-31 CN¥0.92 CN¥0.92 x
2013-12-31 CN¥1.05 CN¥0.92 x
2014-12-31 CN¥1.52 CN¥0.92 x
2015-12-31 CN¥1.44 CN¥0.92 x
2016-12-31 CN¥1.71 CN¥0.92 x
2017-12-31 CN¥3.32 CN¥0.92 x
2018-12-31 CN¥4.06 CN¥0.92 x
2019-12-31 CN¥2.16 CN¥0.92 x
2020-12-31 CN¥2.22 CN¥0.92 x
2021-12-31 CN¥2.36 CN¥0.92 x
2022-12-31 CN¥2.29 CN¥0.92 x
2023-12-31 CN¥0.56 CN¥0.92 x
2024-12-31 CN¥-1.24 CN¥0.92 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Kangyue Technology 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): 0.00%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -562.56%
  • • Asset Turnover: 0.06x
  • • Equity Multiplier: 0.00x
  • Recent ROE (0.00%) is above the historical average (-15.76%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2009 25.16% 13.87% 0.56x 3.23x CN¥10.71 Million
2010 26.23% 17.35% 0.64x 2.37x CN¥19.06 Million
2011 25.69% 16.64% 0.68x 2.28x CN¥22.68 Million
2012 20.56% 15.75% 0.55x 2.36x CN¥18.22 Million
2013 17.70% 13.69% 0.45x 2.85x CN¥15.21 Million
2014 7.87% 11.80% 0.36x 1.87x CN¥-7.75 Million
2015 1.39% 2.63% 0.28x 1.92x CN¥-31.08 Million
2016 1.17% 1.80% 0.31x 2.07x CN¥-31.97 Million
2017 7.46% 9.37% 0.38x 2.11x CN¥-23.78 Million
2018 7.11% 11.58% 0.42x 1.45x CN¥-41.53 Million
2019 -88.37% -92.33% 0.48x 2.01x CN¥-745.48 Million
2020 3.26% 2.08% 0.26x 6.03x CN¥-52.35 Million
2021 5.94% 2.08% 0.56x 5.10x CN¥-33.52 Million
2022 -2.91% -1.44% 0.45x 4.47x CN¥-103.34 Million
2023 -310.40% -50.57% 0.35x 17.66x CN¥-625.17 Million
2024 0.00% -562.56% 0.06x 0.00x CN¥-584.68 Million

Industry Comparison

This section compares Kangyue Technology Co 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: $2,123,990,643
  • Average return on equity (ROE) among peers: -0.22%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Kangyue Technology Co Ltd (300391) CN¥-667.62 Million 25.16% N/A $35.30 Million
Shenzhen Neptunus Bioengineering Co Ltd (000078) $6.47 Billion 9.88% 3.77x $616.08 Million
Anhui Fengyuan Pharmaceutical Co Ltd (000153) $1.18 Billion 2.74% 0.95x $320.56 Million
Shan Dong Dong-E E-Jiao Co Ltd (000423) $10.33 Billion 15.07% 0.27x $3.03 Billion
Wedge Industrial Co Ltd (000534) $298.72 Million 1.96% 0.38x $1.77 Billion
Yunnan Baiyao Group Co Ltd (000538) $35.11 Million 18.13% 0.80x $5.62 Billion
Hainan Haiyao Co Ltd (000566) $353.98 Million -9.58% 0.80x $702.18 Million
Tus Pharmaceutical Group Co Ltd (000590) $269.51 Million -61.02% 1.05x $317.08 Million
Northeast Pharmaceutical Group Co Ltd (000597) $927.49 Million 2.65% 1.38x $425.60 Million
Jilin Aodong Pharmaceutical Group Co Ltd (000623) $1.11 Billion 7.32% 0.29x $2.05 Billion
Renhe Pharmacy Co Ltd (000650) $261.49 Million 10.60% 0.82x $777.45 Million