Dirui Industrial Co Ltd (300396) - Net Assets
Based on the latest financial reports, Dirui Industrial Co Ltd (300396) has net assets worth CN¥1.53 Billion CNY (≈ $224.61 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥2.62 Billion ≈ $383.65 Million USD) and total liabilities (CN¥1.09 Billion ≈ $159.03 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 Dirui Industrial Co Ltd (300396) total assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.53 Billion |
| % of Total Assets | 58.55% |
| Annual Growth Rate | 18.81% |
| 5-Year Change | -18.09% |
| 10-Year Change | 11.69% |
| Growth Volatility | 36.19 |
Dirui Industrial Co Ltd - Net Assets Trend (2009–2025)
This chart illustrates how Dirui Industrial Co Ltd's net assets have evolved over time, based on quarterly financial data. Check 300396 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Dirui Industrial Co Ltd (2009–2025)
The table below shows the annual net assets of Dirui Industrial Co Ltd from 2009 to 2025. For live valuation and market cap data, see 300396 market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.54 Billion ≈ $224.89 Million |
-24.99% |
| 2024-12-31 | CN¥2.05 Billion ≈ $299.80 Million |
+0.46% |
| 2023-12-31 | CN¥2.04 Billion ≈ $298.42 Million |
+6.22% |
| 2022-12-31 | CN¥1.92 Billion ≈ $280.93 Million |
+2.32% |
| 2021-12-31 | CN¥1.88 Billion ≈ $274.57 Million |
+13.41% |
| 2020-12-31 | CN¥1.65 Billion ≈ $242.11 Million |
-4.63% |
| 2019-12-31 | CN¥1.73 Billion ≈ $253.85 Million |
+11.04% |
| 2018-12-31 | CN¥1.56 Billion ≈ $228.62 Million |
+10.46% |
| 2017-12-31 | CN¥1.41 Billion ≈ $206.96 Million |
+2.78% |
| 2016-12-31 | CN¥1.38 Billion ≈ $201.36 Million |
+7.01% |
| 2015-12-31 | CN¥1.29 Billion ≈ $188.17 Million |
+39.80% |
| 2014-12-31 | CN¥919.82 Million ≈ $134.60 Million |
+130.49% |
| 2013-12-31 | CN¥399.08 Million ≈ $58.40 Million |
+18.83% |
| 2012-12-31 | CN¥335.83 Million ≈ $49.14 Million |
+33.47% |
| 2011-12-31 | CN¥251.61 Million ≈ $36.82 Million |
+43.53% |
| 2010-12-31 | CN¥175.30 Million ≈ $25.65 Million |
+79.89% |
| 2009-12-31 | CN¥97.44 Million ≈ $14.26 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Dirui Industrial 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 grown by 1513.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥844.90 Million | 54.98% |
| Other Components | CN¥691.95 Million | 45.02% |
| Total Equity | CN¥1.54 Billion | 100.00% |
Dirui Industrial Co Ltd Competitors by Market Cap
The table below lists competitors of Dirui Industrial Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
ZheJiang BangJie Digital Knitting Share Co Ltd
SHE:002634
|
$278.95 Million |
|
Compagnie d Entreprises CFE SA
BR:CFEB
|
$279.02 Million |
|
Bold Eagle Acquisition Corp. Class A Ordinary Shares
NASDAQ:BEAG
|
$279.11 Million |
|
SRINANAPORN MARKETING
BK:SNNP-R
|
$279.12 Million |
|
Empresas Tricot S.A
SN:TRICOT
|
$278.93 Million |
|
Creditwest Faktoring AS
IS:CRDFA
|
$278.85 Million |
|
Ainsworth Game Technology Ltd
AU:AGI
|
$278.81 Million |
|
Talbros Automotive Components Limited
NSE:TALBROAUTO
|
$278.81 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Dirui Industrial Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,048,756,770 to 1,536,845,790, a change of -511,910,980 (-25.0%).
- Net loss of 245,987,975 reduced equity.
- Dividend payments of 81,978,272 reduced retained earnings.
- Other comprehensive income decreased equity by 178,436,818.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-245.99 Million | -16.01% |
| Dividends Paid | CN¥81.98 Million | -5.33% |
| Other Comprehensive Income | CN¥-178.44 Million | -11.61% |
| Other Changes | CN¥-5.51 Million | -0.36% |
| Total Change | CN¥- | -24.99% |
Book Value vs Market Value Analysis
This analysis compares Dirui Industrial 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: 1.24x
- 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 14.77x to 1.24x 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¥0.47 | CN¥6.99 | x |
| 2010-12-31 | CN¥0.89 | CN¥6.99 | x |
| 2011-12-31 | CN¥1.22 | CN¥6.99 | x |
| 2012-12-31 | CN¥1.62 | CN¥6.99 | x |
| 2013-12-31 | CN¥1.92 | CN¥6.99 | x |
| 2014-12-31 | CN¥4.08 | CN¥6.99 | x |
| 2015-12-31 | CN¥3.63 | CN¥6.99 | x |
| 2016-12-31 | CN¥3.98 | CN¥6.99 | x |
| 2017-12-31 | CN¥4.50 | CN¥6.99 | x |
| 2018-12-31 | CN¥5.00 | CN¥6.99 | x |
| 2019-12-31 | CN¥5.56 | CN¥6.99 | x |
| 2020-12-31 | CN¥6.01 | CN¥6.99 | x |
| 2021-12-31 | CN¥6.79 | CN¥6.99 | x |
| 2022-12-31 | CN¥6.97 | CN¥6.99 | x |
| 2023-12-31 | CN¥7.47 | CN¥6.99 | x |
| 2024-12-31 | CN¥7.51 | CN¥6.99 | x |
| 2025-12-31 | CN¥5.64 | CN¥6.99 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Dirui Industrial 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): -16.01%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -30.48%
- • Asset Turnover: 0.29x
- • Equity Multiplier: 1.80x
- Recent ROE (-16.01%) is below the historical average (15.01%), 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 | 20.07% | 10.65% | 1.03x | 1.82x | CN¥9.39 Million |
| 2010 | 34.45% | 26.12% | 0.99x | 1.33x | CN¥42.86 Million |
| 2011 | 30.33% | 21.31% | 0.93x | 1.53x | CN¥51.15 Million |
| 2012 | 25.08% | 20.36% | 0.84x | 1.47x | CN¥50.64 Million |
| 2013 | 23.46% | 20.16% | 0.85x | 1.37x | CN¥53.70 Million |
| 2014 | 11.02% | 20.84% | 0.46x | 1.14x | CN¥9.38 Million |
| 2015 | 10.86% | 19.09% | 0.32x | 1.77x | CN¥8.54 Million |
| 2016 | 11.46% | 16.49% | 0.41x | 1.70x | CN¥15.90 Million |
| 2017 | 13.54% | 19.29% | 0.47x | 1.50x | CN¥43.77 Million |
| 2018 | 14.32% | 21.18% | 0.47x | 1.44x | CN¥59.61 Million |
| 2019 | 15.21% | 22.99% | 0.49x | 1.35x | CN¥79.40 Million |
| 2020 | 16.14% | 28.50% | 0.46x | 1.22x | CN¥101.62 Million |
| 2021 | 11.19% | 23.18% | 0.38x | 1.27x | CN¥22.31 Million |
| 2022 | 13.64% | 21.46% | 0.42x | 1.52x | CN¥69.85 Million |
| 2023 | 13.51% | 20.00% | 0.41x | 1.63x | CN¥71.66 Million |
| 2024 | 6.93% | 11.65% | 0.39x | 1.52x | CN¥-62.95 Million |
| 2025 | -16.01% | -30.48% | 0.29x | 1.80x | CN¥-399.67 Million |
Industry Comparison
This section compares Dirui Industrial Co Ltd's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $2,633,545,643
- Average return on equity (ROE) among peers: 16.76%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Dirui Industrial Co Ltd (300396) | CN¥1.53 Billion | 20.07% | 0.71x | $278.93 Million |
| Shanghai Kehua Bio-Engineering Co Ltd (002022) | $486.48 Million | 24.26% | 0.26x | $388.37 Million |
| Jiangsu Yuyue Medical Equipment & Supply Co Ltd (002223) | $7.49 Billion | 23.47% | 0.35x | $4.13 Billion |
| Double Medical Technology Inc (002901) | $1.46 Billion | 25.48% | 0.14x | $2.59 Billion |
| Wuhan Easy Diagnosis Biomedicine Co Ltd Class A (002932) | $49.59 Million | 43.44% | 0.23x | $506.29 Million |
| Lepu Medical Tech Beijing (300003) | $8.00 Billion | 21.55% | 0.99x | $3.49 Billion |
| INKON Life Technology Co Ltd (300143) | $1.43 Billion | 7.03% | 0.68x | $814.84 Million |
| Edan Instruments Inc (300206) | $1.23 Billion | 2.15% | 0.20x | $1.01 Billion |
| Guangdong Biolight Meditech Co Ltd (300246) | $992.38 Million | 6.43% | 0.73x | $745.75 Million |
| Beijing Leadman Biochemistry Co Ltd (300289) | $1.43 Billion | 5.13% | 0.23x | $450.57 Million |
| Sinocare Inc (300298) | $3.77 Billion | 8.66% | 0.62x | $1.36 Billion |
About Dirui Industrial Co Ltd
Dirui Industrial Co., Ltd. engages in the research and development, production, and sale of medical inspection products in the People's Republic of China. The company provides medical instruments and supporting test strip reagents. It also offers urine and biochemical analysis, chemiluminescence immunoassay, gynecological secretion analysis, blood cell analysis, coagulation analysis, and integrat… Read more