Liaoning Kelong Fine ChemicalInc

SHE:300405 China Chemicals
Market Cap
$266.65 Million
CN¥1.96 Billion CNY
Market Cap Rank
#15880 Global
#4231 in China
Share Price
CN¥6.88
Change (1 day)
-4.71%
52-Week Range
CN¥3.94 - CN¥8.50
All Time High
CN¥15.71
About

Liaoning Kelong Fine Chemical,Inc. manufactures and sells building materials additives, chemical products, and surfactants worldwide. It polycarboxylic acid water reducing agent polyether monomer, polycarboxylic acid water reducing agent, polycarboxylic acid water reducing agent powder, ethylene glycol phenyl ether series products, hydroxy acrylate, ethylene carbonate, ultraviolet light, graphene… Read more

Liaoning Kelong Fine ChemicalInc (300405) - Net Assets

Latest net assets as of September 2025: CN¥431.38 Million CNY

Based on the latest financial reports, Liaoning Kelong Fine ChemicalInc (300405) has net assets worth CN¥431.38 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¥1.03 Billion) and total liabilities (CN¥602.86 Million). 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¥431.38 Million
% of Total Assets 41.71%
Annual Growth Rate 13.74%
5-Year Change -39.48%
10-Year Change -21.03%
Growth Volatility 41.16

Liaoning Kelong Fine ChemicalInc - Net Assets Trend (2009–2024)

This chart illustrates how Liaoning Kelong Fine ChemicalInc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Liaoning Kelong Fine ChemicalInc (2009–2024)

The table below shows the annual net assets of Liaoning Kelong Fine ChemicalInc from 2009 to 2024.

Year Net Assets Change
2024-12-31 CN¥460.49 Million -11.47%
2023-12-31 CN¥520.18 Million -20.16%
2022-12-31 CN¥651.56 Million -17.54%
2021-12-31 CN¥790.14 Million +3.84%
2020-12-31 CN¥760.90 Million -7.77%
2019-12-31 CN¥824.97 Million -1.88%
2018-12-31 CN¥840.74 Million -11.46%
2017-12-31 CN¥949.57 Million +2.41%
2016-12-31 CN¥927.21 Million +59.01%
2015-12-31 CN¥583.13 Million -6.66%
2014-12-31 CN¥624.72 Million +86.20%
2013-12-31 CN¥335.52 Million +19.06%
2012-12-31 CN¥281.81 Million +30.43%
2011-12-31 CN¥216.06 Million +42.92%
2010-12-31 CN¥151.18 Million +126.50%
2009-12-31 CN¥66.75 Million --

Equity Component Analysis

This analysis shows how different components contribute to Liaoning Kelong Fine ChemicalInc'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 4478.7% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Common Stock CN¥284.37 Million 63.51%
Other Comprehensive Income CN¥39.57 Million 8.84%
Other Components CN¥322.46 Million 72.01%
Total Equity CN¥447.77 Million 100.00%

Liaoning Kelong Fine ChemicalInc Competitors by Market Cap

The table below lists competitors of Liaoning Kelong Fine ChemicalInc ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Liaoning Kelong Fine ChemicalInc's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 507,982,095 to 447,766,836, a change of -60,215,259 (-11.9%).
  • Net loss of 49,832,853 reduced equity.
  • Dividend payments of 26,580,565 reduced retained earnings.
  • Share repurchases of 10,009,155 reduced equity.
  • Other comprehensive income increased equity by 39,094,999.
  • Other factors decreased equity by 12,887,685.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥-49.83 Million -11.13%
Dividends Paid CN¥26.58 Million -5.94%
Share Repurchases CN¥10.01 Million -2.24%
Other Comprehensive Income CN¥39.09 Million +8.73%
Other Changes CN¥-12.89 Million -2.88%
Total Change CN¥- -11.85%

Book Value vs Market Value Analysis

This analysis compares Liaoning Kelong Fine ChemicalInc'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: 4.37x
  • 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 19.39x to 4.37x 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¥0.35 CN¥6.88 x
2010-12-31 CN¥0.80 CN¥6.88 x
2011-12-31 CN¥1.11 CN¥6.88 x
2012-12-31 CN¥1.45 CN¥6.88 x
2013-12-31 CN¥1.73 CN¥6.88 x
2014-12-31 CN¥3.05 CN¥6.88 x
2015-12-31 CN¥2.25 CN¥6.88 x
2016-12-31 CN¥4.68 CN¥6.88 x
2017-12-31 CN¥3.83 CN¥6.88 x
2018-12-31 CN¥4.24 CN¥6.88 x
2019-12-31 CN¥2.77 CN¥6.88 x
2020-12-31 CN¥2.61 CN¥6.88 x
2021-12-31 CN¥2.65 CN¥6.88 x
2022-12-31 CN¥2.21 CN¥6.88 x
2023-12-31 CN¥1.76 CN¥6.88 x
2024-12-31 CN¥1.57 CN¥6.88 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Liaoning Kelong Fine ChemicalInc 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): -11.13%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -7.88%
  • • Asset Turnover: 0.60x
  • • Equity Multiplier: 2.35x
  • Recent ROE (-11.13%) is below the historical average (5.89%), 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 52.33% 9.50% 1.70x 3.23x CN¥28.25 Million
2010 34.68% 7.39% 1.82x 2.58x CN¥37.32 Million
2011 29.76% 5.65% 1.66x 3.16x CN¥42.69 Million
2012 23.05% 5.85% 1.52x 2.59x CN¥36.73 Million
2013 15.72% 5.25% 1.06x 2.84x CN¥19.17 Million
2014 6.12% 3.36% 0.81x 2.25x CN¥-24.22 Million
2015 -4.92% -3.58% 0.62x 2.20x CN¥-86.95 Million
2016 1.70% 2.02% 0.46x 1.81x CN¥-76.91 Million
2017 2.40% 2.02% 0.62x 1.93x CN¥-72.08 Million
2018 -11.98% -8.40% 0.68x 2.09x CN¥-184.40 Million
2019 1.32% 1.14% 0.57x 2.01x CN¥-70.83 Million
2020 -8.05% -6.54% 0.60x 2.05x CN¥-136.20 Million
2021 1.56% 1.09% 0.66x 2.14x CN¥-64.71 Million
2022 -18.58% -15.20% 0.53x 2.31x CN¥-182.68 Million
2023 -19.73% -17.95% 0.44x 2.49x CN¥-151.03 Million
2024 -11.13% -7.88% 0.60x 2.35x CN¥-94.61 Million

Industry Comparison

This section compares Liaoning Kelong Fine ChemicalInc's net assets metrics with peer companies in the Chemicals industry.

Industry Context

  • Industry: Chemicals
  • Average net assets among peers: $2,626,916,213
  • Average return on equity (ROE) among peers: 12.41%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Liaoning Kelong Fine ChemicalInc (300405) CN¥431.38 Million 52.33% 1.40x $169.22 Million
North Huajin Chemical Industries Co Ltd (000059) $6.22 Billion 3.15% 2.45x $677.73 Million
Jiangsu Wujiang China Eastern Silk Market Co Ltd (000301) $1.22 Billion 8.90% 0.47x $2.89 Billion
Zangge Holding Co Ltd (000408) $13.85 Billion 18.63% 0.09x $11.87 Billion
Sichuan Jinlu Group Co Ltd (000510) $31.03 Million 11.65% 3.42x $1.15 Billion
Jilin Gpro Titanium Industry Co Ltd (000545) $258.76 Million 6.78% 0.30x $423.89 Million
Aoyuan Beauty Valley Technology Co Ltd (000615) $54.68 Million 39.27% 1.16x $225.85 Million
Ningxia Younglight Chemicals Co Ltd (000635) $184.46 Million 13.30% 2.58x $295.21 Million
Maoming Petro-Chemical Shihua Co Ltd (000637) $691.87 Million 1.61% 0.02x $187.22 Million
Shenyang Chemical Industry Co Ltd (000698) $3.01 Billion 7.14% 1.28x $240.44 Million
Hubei Shuanghuan Science and Technology Stock Co Ltd (000707) $759.12 Million 13.65% 0.22x $412.94 Million