Kangyue Technology Co Ltd (300391) - Net Assets

Latest as of September 2025: CN¥-667.62 Million CNY ≈ $-97.69 Million USD

Based on the latest financial reports, Kangyue Technology Co Ltd (300391) has net assets worth CN¥-667.62 Million CNY (≈ $-97.69 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¥1.92 Billion ≈ $281.48 Million USD) and total liabilities (CN¥2.59 Billion ≈ $379.18 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 Kangyue Technology Co Ltd liquidity resilience to evaluate the company's liquid asset resilience ratio.

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. Also explore 300391 total asset value for the complete picture of this company's asset base.

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. For live valuation and market cap data, see market cap of Kangyue Technology Co Ltd.

Year	Net Assets	Change
2024-12-31	CN¥-421.36 Million ≈ $-61.66 Million	-141.42%
2023-12-31	CN¥1.02 Billion ≈ $148.87 Million	-38.89%
2022-12-31	CN¥1.66 Billion ≈ $243.59 Million	+3.44%
2021-12-31	CN¥1.61 Billion ≈ $235.49 Million	+11.03%
2020-12-31	CN¥1.45 Billion ≈ $212.10 Million	+92.76%
2019-12-31	CN¥751.95 Million ≈ $110.03 Million	-47.48%
2018-12-31	CN¥1.43 Billion ≈ $209.49 Million	+53.30%
2017-12-31	CN¥933.89 Million ≈ $136.66 Million	+157.35%
2016-12-31	CN¥362.88 Million ≈ $53.10 Million	-0.28%
2015-12-31	CN¥363.91 Million ≈ $53.25 Million	-0.22%
2014-12-31	CN¥364.71 Million ≈ $53.37 Million	+84.66%
2013-12-31	CN¥197.50 Million ≈ $28.90 Million	+14.46%
2012-12-31	CN¥172.54 Million ≈ $25.25 Million	+19.35%
2011-12-31	CN¥144.57 Million ≈ $21.15 Million	+23.11%
2010-12-31	CN¥117.43 Million ≈ $17.18 Million	+66.28%
2009-12-31	CN¥70.62 Million ≈ $10.33 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
Oakley Capital Investments Limited LSE:OCI	$9.75 Million
Duoback Co. Ltd KQ:073190	$9.75 Million
Legend Power Systems Inc V:LPS	$9.75 Million
Deutsche Grundstücksauktionen AG XETRA:DGR	$9.76 Million
AJ Lucas Group Ltd AU:AJL	$9.73 Million
Capital Gearing Trust LSE:CGT	$9.73 Million
Tsodilo Resources Limited V:TSD	$9.73 Million
Robin Energy Ltd. NASDAQ:RBNE	$9.71 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¥0.19	x
2010-12-31	CN¥0.63	CN¥0.19	x
2011-12-31	CN¥0.77	CN¥0.19	x
2012-12-31	CN¥0.92	CN¥0.19	x
2013-12-31	CN¥1.05	CN¥0.19	x
2014-12-31	CN¥1.52	CN¥0.19	x
2015-12-31	CN¥1.44	CN¥0.19	x
2016-12-31	CN¥1.71	CN¥0.19	x
2017-12-31	CN¥3.32	CN¥0.19	x
2018-12-31	CN¥4.06	CN¥0.19	x
2019-12-31	CN¥2.16	CN¥0.19	x
2020-12-31	CN¥2.22	CN¥0.19	x
2021-12-31	CN¥2.36	CN¥0.19	x
2022-12-31	CN¥2.29	CN¥0.19	x
2023-12-31	CN¥0.56	CN¥0.19	x
2024-12-31	CN¥-1.24	CN¥0.19	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: $1,347,197,696
Average return on equity (ROE) among peers: 4.46%

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	$9.74 Million
Shenzhen Neptunus Bioengineering Co Ltd (000078)	$2.84 Billion	-41.97%	9.13x	$1.22 Billion
Anhui Fengyuan Pharmaceutical Co Ltd (000153)	$638.89 Million	0.88%	0.70x	$438.59 Million
Shan Dong Dong-E E-Jiao Co Ltd (000423)	$1.05 Billion	10.46%	0.19x	$5.18 Billion
Livzon Pharmaceutical Group Inc (000513)	$1.07 Billion	3.83%	0.46x	$2.81 Billion
Wedge Industrial Co Ltd (000534)	$1.29 Billion	11.69%	1.47x	$2.95 Billion
Yunnan Baiyao Group Co Ltd (000538)	$35.11 Million	18.13%	0.80x	$13.85 Billion
Hainan Haiyao Co Ltd (000566)	$5.08 Billion	1.71%	1.08x	$949.23 Million
Tus Pharmaceutical Group Co Ltd (000590)	$141.91 Million	11.01%	0.32x	$391.07 Million
Northeast Pharmaceutical Group Co Ltd (000597)	$994.58 Million	2.01%	2.11x	$1.03 Billion
Jilin Aodong Pharmaceutical Group Co Ltd (000623)	$332.48 Million	26.89%	0.68x	$3.30 Billion

About Kangyue Technology Co Ltd

SHE:300391 China Drug Manufacturers - Specialty & Generic

Market Cap

$9.74 Million

CN¥66.56 Million CNY

Market Cap Rank

#26941 Global

#4751 in China

Share Price

CN¥0.19

Change (1 day)

+0.00%

52-Week Range

CN¥0.19 - CN¥5.58

All Time High

CN¥23.66