Guangzhou Boji Medical and Biotechnological Co Ltd (300404) - Net Assets
Based on the latest financial reports, Guangzhou Boji Medical and Biotechnological Co Ltd (300404) has net assets worth CN¥1.10 Billion CNY (≈ $161.24 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¥1.67 Billion ≈ $244.53 Million USD) and total liabilities (CN¥569.21 Million ≈ $83.29 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 Guangzhou Boji Medical and Biotechnologi tangible book value ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.10 Billion |
| % of Total Assets | 65.94% |
| Annual Growth Rate | 15.1% |
| 5-Year Change | 25.19% |
| 10-Year Change | 146.5% |
| Growth Volatility | 29.97 |
Guangzhou Boji Medical and Biotechnological Co Ltd - Net Assets Trend (2012–2025)
This chart illustrates how Guangzhou Boji Medical and Biotechnological Co Ltd's net assets have evolved over time, based on quarterly financial data. See 300404 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Guangzhou Boji Medical and Biotechnological Co Ltd (2012–2025)
The table below shows the annual net assets of Guangzhou Boji Medical and Biotechnological Co Ltd from 2012 to 2025. For live valuation and market cap data, see Guangzhou Boji Medical and Biotechnologi (300404) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.06 Billion ≈ $155.04 Million |
+5.77% |
| 2024-12-31 | CN¥1.00 Billion ≈ $146.59 Million |
+2.21% |
| 2023-12-31 | CN¥980.11 Million ≈ $143.42 Million |
+10.28% |
| 2022-12-31 | CN¥888.72 Million ≈ $130.05 Million |
+5.00% |
| 2021-12-31 | CN¥846.38 Million ≈ $123.85 Million |
+74.51% |
| 2020-12-31 | CN¥485.00 Million ≈ $70.97 Million |
+6.34% |
| 2019-12-31 | CN¥456.08 Million ≈ $66.74 Million |
+7.64% |
| 2018-12-31 | CN¥423.71 Million ≈ $62.00 Million |
+2.26% |
| 2017-12-31 | CN¥414.35 Million ≈ $60.63 Million |
-3.60% |
| 2016-12-31 | CN¥429.84 Million ≈ $62.90 Million |
-0.66% |
| 2015-12-31 | CN¥432.68 Million ≈ $63.32 Million |
+98.04% |
| 2014-12-31 | CN¥218.48 Million ≈ $31.97 Million |
+6.31% |
| 2013-12-31 | CN¥205.52 Million ≈ $30.07 Million |
+20.64% |
| 2012-12-31 | CN¥170.36 Million ≈ $24.93 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Guangzhou Boji Medical and Biotechnological 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 267.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥228.25 Million | 22.26% |
| Other Components | CN¥797.04 Million | 77.74% |
| Total Equity | CN¥1.03 Billion | 100.00% |
Guangzhou Boji Medical and Biotechnological Co Ltd Competitors by Market Cap
The table below lists competitors of Guangzhou Boji Medical and Biotechnological Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Nanjing Well Pharmaceutical Co Ltd
SHG:603351
|
$489.53 Million |
|
Jilin University Zhengyuan Info Tech
SHE:003029
|
$489.59 Million |
|
Summit Hotel Properties Inc
NYSE:INN
|
$489.64 Million |
|
Ozak Gayrimenkul Yatirim Ortakligi AS
IS:OZKGY
|
$489.66 Million |
|
Raubex
JSE:RBX
|
$489.40 Million |
|
Songz Automobile Air Conditioning Co Ltd
SHE:002454
|
$489.34 Million |
|
Shenzhen Longli Technology Co Ltd Class A
SHE:300752
|
$489.33 Million |
|
Ginkgo Bioworks Holdings
NYSE:DNA
|
$489.32 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Guangzhou Boji Medical and Biotechnological Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 973,381,474 to 1,025,288,710, a change of 51,907,236 (5.3%).
- Net income of 30,494,241 contributed positively to equity growth.
- Dividend payments of 5,922,976 reduced retained earnings.
- Other factors increased equity by 27,335,971.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥30.49 Million | +2.97% |
| Dividends Paid | CN¥5.92 Million | -0.58% |
| Other Changes | CN¥27.34 Million | +2.67% |
| Total Change | CN¥- | 5.33% |
Book Value vs Market Value Analysis
This analysis compares Guangzhou Boji Medical and Biotechnological 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: 3.26x
- 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 4.87x to 3.26x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | CN¥1.78 | CN¥8.67 | x |
| 2018-12-31 | CN¥1.82 | CN¥8.67 | x |
| 2019-12-31 | CN¥1.88 | CN¥8.67 | x |
| 2020-12-31 | CN¥1.96 | CN¥8.67 | x |
| 2021-12-31 | CN¥3.11 | CN¥8.67 | x |
| 2022-12-31 | CN¥2.32 | CN¥8.67 | x |
| 2023-12-31 | CN¥2.50 | CN¥8.67 | x |
| 2024-12-31 | CN¥2.55 | CN¥8.67 | x |
| 2025-12-31 | CN¥2.66 | CN¥8.67 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Guangzhou Boji Medical and Biotechnological 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): 2.97%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.51%
- • Asset Turnover: 0.53x
- • Equity Multiplier: 1.59x
- Recent ROE (2.97%) is below the historical average (5.58%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | 19.55% | 26.52% | 0.54x | 1.37x | CN¥16.27 Million |
| 2013 | 17.11% | 25.78% | 0.46x | 1.43x | CN¥14.61 Million |
| 2014 | 17.38% | 26.50% | 0.46x | 1.42x | CN¥16.12 Million |
| 2015 | 5.93% | 20.27% | 0.24x | 1.20x | CN¥-17.60 Million |
| 2016 | 0.49% | 2.89% | 0.14x | 1.21x | CN¥-40.72 Million |
| 2017 | -6.06% | -18.73% | 0.23x | 1.42x | CN¥-64.91 Million |
| 2018 | 1.79% | 4.30% | 0.28x | 1.47x | CN¥-33.85 Million |
| 2019 | 1.56% | 2.94% | 0.35x | 1.50x | CN¥-35.67 Million |
| 2020 | 3.82% | 6.52% | 0.35x | 1.69x | CN¥-27.44 Million |
| 2021 | 4.78% | 11.99% | 0.28x | 1.40x | CN¥-42.52 Million |
| 2022 | 3.24% | 6.53% | 0.33x | 1.48x | CN¥-57.84 Million |
| 2023 | 2.55% | 4.38% | 0.39x | 1.49x | CN¥-71.25 Million |
| 2024 | 2.96% | 3.88% | 0.51x | 1.49x | CN¥-68.56 Million |
| 2025 | 2.97% | 3.51% | 0.53x | 1.59x | CN¥-72.03 Million |
Industry Comparison
This section compares Guangzhou Boji Medical and Biotechnological Co Ltd's net assets metrics with peer companies in the Biotechnology industry.
Industry Context
- Industry: Biotechnology
- Average net assets among peers: $5,212,589,599
- Average return on equity (ROE) among peers: 2.06%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Guangzhou Boji Medical and Biotechnological Co Ltd (300404) | CN¥1.10 Billion | 19.55% | 0.52x | $489.40 Million |
| Shenzhen CAU Technology Co Ltd (000004) | $1.40 Billion | -0.26% | 0.06x | $53.47 Million |
| Pacific Shuanglin Bio pharmacy Co Ltd (000403) | $966.91 Million | 19.23% | 0.71x | $1.50 Billion |
| Nanhua Bio Medicine Co Ltd (000504) | $128.43 Million | -28.90% | 2.15x | $378.62 Million |
| Jiangsu Sihuan Bioengineering Co Ltd (000518) | $512.78 Million | -14.68% | 0.29x | $470.05 Million |
| Chengzhi Shareholding Co Ltd (000990) | $1.69 Billion | 3.06% | 0.97x | $1.54 Billion |
| Hualan Biological EngineeringInc (002007) | $13.85 Billion | 7.86% | 0.18x | $3.43 Billion |
| Da An Gene Co Ltd of Sun Yat-Sen University (002030) | $428.60 Million | 11.05% | 0.37x | $1.14 Billion |
| Shanghai RAAS Blood Products Co Ltd Class A (002252) | $29.65 Billion | 6.00% | 0.08x | $4.52 Billion |
| Baolingbao Biology Co Ltd (002286) | $1.45 Billion | 1.65% | 0.22x | $496.75 Million |
| Tibet Cheezheng Tibetan Medicine Co Ltd (002287) | $2.05 Billion | 15.59% | 0.13x | $1.64 Billion |
About Guangzhou Boji Medical and Biotechnological Co Ltd
Boji Medical Technology Co.,Ltd. provides professional contract research services for research and development, and production of drugs and medical devices to pharmaceutical enterprises in China and internationally. It offers pre-clinical research, clinical research, and other consulting services. The company also provides clinical drug production, pilot test scale-up, process verification batch … Read more