Fujian Cosunter Pharmaceutical Co Ltd (300436) - Net Assets
Based on the latest financial reports, Fujian Cosunter Pharmaceutical Co Ltd (300436) has net assets worth CN¥316.18 Million CNY (≈ $46.27 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¥1.41 Billion ≈ $206.91 Million USD) and total liabilities (CN¥1.10 Billion ≈ $160.64 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 300436 capital-intensive asset ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥316.18 Million |
| % of Total Assets | 22.36% |
| Annual Growth Rate | 12.64% |
| 5-Year Change | -67.01% |
| 10-Year Change | -37.31% |
| Growth Volatility | 65.44 |
Fujian Cosunter Pharmaceutical Co Ltd - Net Assets Trend (2011–2025)
This chart illustrates how Fujian Cosunter Pharmaceutical Co Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see market value of Fujian Cosunter Pharmaceutical Co Ltd.
Annual Net Assets for Fujian Cosunter Pharmaceutical Co Ltd (2011–2025)
The table below shows the annual net assets of Fujian Cosunter Pharmaceutical Co Ltd from 2011 to 2025. Also explore Fujian Cosunter Pharmaceutical Co Ltd annual equity growth to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥346.30 Million ≈ $50.67 Million |
-12.72% |
| 2024-12-31 | CN¥396.78 Million ≈ $58.06 Million |
-30.30% |
| 2023-12-31 | CN¥569.24 Million ≈ $83.30 Million |
-40.43% |
| 2022-12-31 | CN¥955.62 Million ≈ $139.84 Million |
-8.97% |
| 2021-12-31 | CN¥1.05 Billion ≈ $153.63 Million |
+80.39% |
| 2020-12-31 | CN¥581.99 Million ≈ $85.16 Million |
+1.44% |
| 2019-12-31 | CN¥573.74 Million ≈ $83.96 Million |
+2.03% |
| 2018-12-31 | CN¥562.35 Million ≈ $82.29 Million |
+1.87% |
| 2017-12-31 | CN¥552.05 Million ≈ $80.78 Million |
-0.06% |
| 2016-12-31 | CN¥552.36 Million ≈ $80.83 Million |
+6.39% |
| 2015-12-31 | CN¥519.20 Million ≈ $75.97 Million |
+230.97% |
| 2014-12-31 | CN¥156.87 Million ≈ $22.96 Million |
+9.62% |
| 2013-12-31 | CN¥143.10 Million ≈ $20.94 Million |
+31.78% |
| 2012-12-31 | CN¥108.59 Million ≈ $15.89 Million |
+65.95% |
| 2011-12-31 | CN¥65.43 Million ≈ $9.58 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Fujian Cosunter Pharmaceutical 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 3639.9% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | CN¥946.78 Million | 341.15% |
| Total Equity | CN¥277.53 Million | 100.00% |
Fujian Cosunter Pharmaceutical Co Ltd Competitors by Market Cap
The table below lists competitors of Fujian Cosunter Pharmaceutical Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Suzhou Recodeal Interconnect System Co Ltd
SHG:688800
|
$1.98 Billion |
|
Mirgor S.A.
BA:MIRG
|
$1.98 Billion |
|
Veridis Environment Ltd
TA:VRDS
|
$1.98 Billion |
|
Suzhou Crystal Clear Chemical Co Ltd
SHE:300655
|
$1.98 Billion |
|
Anywhere Real Estate Inc
NYSE:HOUS
|
$1.98 Billion |
|
Shanghai Chinafortune Co Ltd
SHG:600621
|
$1.98 Billion |
|
Ral Yatirim Holding AS
IS:RALYH
|
$1.98 Billion |
|
LMW Limited
NSE:LMW
|
$1.98 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Fujian Cosunter Pharmaceutical Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 360,178,823 to 277,525,712, a change of -82,653,111 (-22.9%).
- Net loss of 217,848,676 reduced equity.
- Dividend payments of 15,358,097 reduced retained earnings.
- Other factors increased equity by 150,553,662.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-217.85 Million | -78.5% |
| Dividends Paid | CN¥15.36 Million | -5.53% |
| Other Changes | CN¥150.55 Million | +54.25% |
| Total Change | CN¥- | -22.95% |
Book Value vs Market Value Analysis
This analysis compares Fujian Cosunter Pharmaceutical 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: 48.71x
- 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 139.29x to 48.71x 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¥0.61 | CN¥84.88 | x |
| 2012-12-31 | CN¥0.97 | CN¥84.88 | x |
| 2013-12-31 | CN¥1.27 | CN¥84.88 | x |
| 2014-12-31 | CN¥1.25 | CN¥84.88 | x |
| 2015-12-31 | CN¥4.64 | CN¥84.88 | x |
| 2016-12-31 | CN¥3.91 | CN¥84.88 | x |
| 2017-12-31 | CN¥3.95 | CN¥84.88 | x |
| 2018-12-31 | CN¥4.03 | CN¥84.88 | x |
| 2019-12-31 | CN¥4.03 | CN¥84.88 | x |
| 2020-12-31 | CN¥4.11 | CN¥84.88 | x |
| 2021-12-31 | CN¥6.98 | CN¥84.88 | x |
| 2022-12-31 | CN¥5.83 | CN¥84.88 | x |
| 2023-12-31 | CN¥3.24 | CN¥84.88 | x |
| 2024-12-31 | CN¥2.26 | CN¥84.88 | x |
| 2025-12-31 | CN¥1.74 | CN¥84.88 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Fujian Cosunter Pharmaceutical 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): -78.50%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -52.32%
- • Asset Turnover: 0.30x
- • Equity Multiplier: 5.05x
- Recent ROE (-78.50%) is below the historical average (1.59%), 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 | 51.69% | 32.20% | 0.96x | 1.67x | CN¥27.28 Million |
| 2012 | 39.74% | 34.78% | 0.83x | 1.38x | CN¥32.30 Million |
| 2013 | 40.01% | 32.14% | 0.90x | 1.38x | CN¥42.95 Million |
| 2014 | 53.40% | 32.92% | 1.14x | 1.43x | CN¥68.08 Million |
| 2015 | 19.93% | 33.50% | 0.51x | 1.16x | CN¥51.57 Million |
| 2016 | 12.02% | 21.23% | 0.45x | 1.27x | CN¥11.18 Million |
| 2017 | 6.08% | 11.33% | 0.40x | 1.33x | CN¥-21.64 Million |
| 2018 | 2.98% | 4.10% | 0.47x | 1.54x | CN¥-38.92 Million |
| 2019 | 1.91% | 2.59% | 0.46x | 1.59x | CN¥-45.62 Million |
| 2020 | 2.57% | 4.02% | 0.37x | 1.74x | CN¥-42.84 Million |
| 2021 | -3.34% | -9.42% | 0.26x | 1.39x | CN¥-139.22 Million |
| 2022 | -13.72% | -33.03% | 0.26x | 1.61x | CN¥-220.25 Million |
| 2023 | -67.49% | -82.46% | 0.26x | 3.13x | CN¥-400.24 Million |
| 2024 | -43.40% | -35.41% | 0.31x | 3.99x | CN¥-192.32 Million |
| 2025 | -78.50% | -52.32% | 0.30x | 5.05x | CN¥-245.60 Million |
Industry Comparison
This section compares Fujian Cosunter Pharmaceutical 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: $2,159,462,338
- Average return on equity (ROE) among peers: 8.85%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Fujian Cosunter Pharmaceutical Co Ltd (300436) | CN¥316.18 Million | 51.69% | 3.47x | $1.98 Billion |
| Shenzhen Neptunus Bioengineering Co Ltd (000078) | $5.88 Billion | 7.12% | 1.83x | $577.52 Million |
| Anhui Fengyuan Pharmaceutical Co Ltd (000153) | $638.89 Million | 0.88% | 0.70x | $407.99 Million |
| Shan Dong Dong-E E-Jiao Co Ltd (000423) | $793.34 Million | 10.94% | 0.24x | $4.35 Billion |
| Livzon Pharmaceutical Group Inc (000513) | $275.56 Million | 21.50% | 1.16x | $2.29 Billion |
| Wedge Industrial Co Ltd (000534) | $654.70 Million | 1.92% | 0.87x | $1.74 Billion |
| Yunnan Baiyao Group Co Ltd (000538) | $893.64 Million | 25.78% | 0.79x | $13.25 Billion |
| Hainan Haiyao Co Ltd (000566) | $1.49 Billion | 5.19% | 0.85x | $861.90 Million |
| Tus Pharmaceutical Group Co Ltd (000590) | $347.80 Million | 3.58% | 0.72x | $308.02 Million |
| Northeast Pharmaceutical Group Co Ltd (000597) | $869.73 Million | 4.99% | 1.99x | $964.68 Million |
| Jilin Aodong Pharmaceutical Group Co Ltd (000623) | $9.75 Billion | 6.63% | 0.12x | $3.04 Billion |
About Fujian Cosunter Pharmaceutical Co Ltd
Fujian Cosunter Pharmaceutical Co., Ltd. engages in the research and development, manufacture, and sale of pharmaceutical products in China. The company offers drugs for anti-HBV, liver diseases, hepatobiliary disease drugs, metabolism and digestive system, respiratory, cardiovascular, men's health, and other fields. It also provides technical services such as drug development, including the deve… Read more