Jiangsu LiXing General Steel Ball Co Ltd

SHE:300421 China Steel
Market Cap
$980.60 Million
CN¥7.19 Billion CNY
Market Cap Rank
#8936 Global
#1766 in China
Share Price
CN¥24.47
Change (1 day)
-3.51%
52-Week Range
CN¥13.39 - CN¥37.15
All Time High
CN¥249.02
About

Jiangsu LiXing General Steel Ball Co.,Ltd. engages in the research, development, production, and sale of precision bearing rolling elements in China. It primarily offers precision noiseless small and micro steel balls, specialized steel balls, large precision heavy-duty bearing steel balls, high-precision ceramic balls, high-precision tapered rollers, and high-precision cylindrical rollers, as we… Read more

Jiangsu LiXing General Steel Ball Co Ltd (300421) - Net Assets

Latest net assets as of September 2025: CN¥1.27 Billion CNY

Based on the latest financial reports, Jiangsu LiXing General Steel Ball Co Ltd (300421) has net assets worth CN¥1.27 Billion 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¥1.97 Billion) and total liabilities (CN¥697.50 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¥1.27 Billion
% of Total Assets 64.53%
Annual Growth Rate 13.57%
5-Year Change 8.38%
10-Year Change 116.27%
Growth Volatility 31.75

Jiangsu LiXing General Steel Ball Co Ltd - Net Assets Trend (2011–2024)

This chart illustrates how Jiangsu LiXing General Steel Ball 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 Jiangsu LiXing General Steel Ball Co Ltd (2011–2024)

The table below shows the annual net assets of Jiangsu LiXing General Steel Ball Co Ltd from 2011 to 2024.

Year Net Assets Change
2024-12-31 CN¥1.25 Billion +1.68%
2023-12-31 CN¥1.23 Billion -2.82%
2022-12-31 CN¥1.27 Billion +3.03%
2021-12-31 CN¥1.23 Billion +6.45%
2020-12-31 CN¥1.16 Billion +2.90%
2019-12-31 CN¥1.12 Billion -0.88%
2018-12-31 CN¥1.13 Billion -3.11%
2017-12-31 CN¥1.17 Billion +1.74%
2016-12-31 CN¥1.15 Billion +98.48%
2015-12-31 CN¥579.89 Million +80.29%
2014-12-31 CN¥321.64 Million +0.96%
2013-12-31 CN¥318.57 Million +8.02%
2012-12-31 CN¥294.92 Million +22.93%
2011-12-31 CN¥239.91 Million --

Equity Component Analysis

This analysis shows how different components contribute to Jiangsu LiXing General Steel Ball 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 1339.2% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥205.78 Million 16.41%
Common Stock CN¥294.03 Million 23.45%
Other Comprehensive Income CN¥90.82 Million 7.24%
Other Components CN¥663.48 Million 52.90%
Total Equity CN¥1.25 Billion 100.00%

Jiangsu LiXing General Steel Ball Co Ltd Competitors by Market Cap

The table below lists competitors of Jiangsu LiXing General Steel Ball Co Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Jiangsu LiXing General Steel Ball Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 1,233,378,169 to 1,254,119,328, a change of 20,741,159 (1.7%).
  • Net income of 55,233,542 contributed positively to equity growth.
  • Dividend payments of 40,691,081 reduced retained earnings.
  • Other comprehensive income increased equity by 87,959,148.
  • Other factors decreased equity by 81,760,450.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥55.23 Million +4.4%
Dividends Paid CN¥40.69 Million -3.24%
Other Comprehensive Income CN¥87.96 Million +7.01%
Other Changes CN¥-81.76 Million -6.52%
Total Change CN¥- 1.68%

Book Value vs Market Value Analysis

This analysis compares Jiangsu LiXing General Steel Ball 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: 5.74x
  • 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 17.33x to 5.74x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2011-12-31 CN¥1.41 CN¥24.47 x
2012-12-31 CN¥1.45 CN¥24.47 x
2013-12-31 CN¥1.58 CN¥24.47 x
2014-12-31 CN¥1.68 CN¥24.47 x
2015-12-31 CN¥2.37 CN¥24.47 x
2016-12-31 CN¥4.33 CN¥24.47 x
2017-12-31 CN¥3.93 CN¥24.47 x
2018-12-31 CN¥3.88 CN¥24.47 x
2019-12-31 CN¥3.88 CN¥24.47 x
2020-12-31 CN¥3.98 CN¥24.47 x
2021-12-31 CN¥4.19 CN¥24.47 x
2022-12-31 CN¥4.34 CN¥24.47 x
2023-12-31 CN¥4.20 CN¥24.47 x
2024-12-31 CN¥4.26 CN¥24.47 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Jiangsu LiXing General Steel Ball 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): 4.40%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 5.29%
  • • Asset Turnover: 0.55x
  • • Equity Multiplier: 1.53x
  • Recent ROE (4.40%) is below the historical average (9.26%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2011 20.61% 11.95% 0.80x 2.16x CN¥23.93 Million
2012 18.93% 12.99% 0.86x 1.70x CN¥24.84 Million
2013 16.45% 11.74% 0.77x 1.83x CN¥19.51 Million
2014 16.29% 11.12% 0.73x 2.00x CN¥20.22 Million
2015 9.34% 11.33% 0.69x 1.20x CN¥-3.83 Million
2016 5.05% 11.96% 0.38x 1.10x CN¥-56.96 Million
2017 6.32% 11.15% 0.44x 1.30x CN¥-43.13 Million
2018 6.44% 10.35% 0.47x 1.32x CN¥-40.40 Million
2019 3.44% 5.30% 0.52x 1.25x CN¥-73.77 Million
2020 5.24% 7.70% 0.53x 1.29x CN¥-55.12 Million
2021 7.33% 9.28% 0.58x 1.37x CN¥-32.85 Million
2022 4.91% 6.36% 0.55x 1.41x CN¥-64.57 Million
2023 4.86% 5.98% 0.55x 1.48x CN¥-63.45 Million
2024 4.40% 5.29% 0.55x 1.53x CN¥-70.18 Million

Industry Comparison

This section compares Jiangsu LiXing General Steel Ball Co Ltd's net assets metrics with peer companies in the Steel industry.

Industry Context

  • Industry: Steel
  • Average net assets among peers: $13,874,696,979
  • Average return on equity (ROE) among peers: 20.52%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Jiangsu LiXing General Steel Ball Co Ltd (300421) CN¥1.27 Billion 20.61% 0.55x $668.60 Million
CITIC Pacific Special Steel Group Co Ltd (000708) $4.40 Billion 81.30% 0.74x $1.84 Billion
HBIS Co Ltd (000709) $7.63 Billion 11.59% 1.03x $1.27 Billion
Sgis Songshan Co Ltd (000717) $8.00 Billion 22.80% 1.15x $443.11 Million
Bengang Steel Plates Co Ltd (000761) $20.01 Billion 2.78% 2.03x $452.44 Million
Xinxing Ductile Iron Pipes Co Ltd (000778) $2.18 Billion 17.60% 0.97x $1.51 Billion
Shanxi Taigang Stainless Steel Co Ltd (000825) $27.34 Billion 16.91% 1.72x $1.33 Billion
Jiangsu Fasten Co Ltd (000890) $1.18 Billion 1.14% 1.80x $283.59 Million
Angang Steel Co Ltd Class A (000898) $60.19 Billion 11.57% 0.62x $1.19 Billion
Hunan Valin Steel Co Ltd (000932) $1.39 Billion 22.60% 1.61x $1.17 Billion
Beijing Shougang Co Ltd (000959) $6.43 Billion 16.93% 1.18x $911.24 Million