B-Soft Co Ltd

SHE:300451 China Health Information Services
Market Cap
$1.05 Billion
CN¥7.68 Billion CNY
Market Cap Rank
#7821 Global
#1392 in China
Share Price
CN¥4.96
Change (1 day)
-1.78%
52-Week Range
CN¥4.50 - CN¥7.08
All Time High
CN¥281.72
About

B-SOFT Co.,Ltd. operates in the medical and health informatization industry in China. The company provides smart hospital services, including outpatient registration and appointment center, medical technology appointment center, inpatient and outpatient services, and internet + hospital cloud platform. It also offers scientific research big data platform and specialized scientific research platfo… Read more

B-Soft Co Ltd (300451) - Net Assets

Latest net assets as of September 2025: CN¥4.38 Billion CNY

Based on the latest financial reports, B-Soft Co Ltd (300451) has net assets worth CN¥4.38 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¥5.49 Billion) and total liabilities (CN¥1.11 Billion). 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¥4.38 Billion
% of Total Assets 79.73%
Annual Growth Rate 26.22%
5-Year Change 7.1%
10-Year Change 646.43%
Growth Volatility 46.31

B-Soft Co Ltd - Net Assets Trend (2011–2024)

This chart illustrates how B-Soft 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 B-Soft Co Ltd (2011–2024)

The table below shows the annual net assets of B-Soft Co Ltd from 2011 to 2024.

Year Net Assets Change
2024-12-31 CN¥4.47 Billion -4.08%
2023-12-31 CN¥4.66 Billion +1.35%
2022-12-31 CN¥4.60 Billion +0.05%
2021-12-31 CN¥4.60 Billion +10.12%
2020-12-31 CN¥4.18 Billion +59.09%
2019-12-31 CN¥2.63 Billion +11.34%
2018-12-31 CN¥2.36 Billion +13.81%
2017-12-31 CN¥2.07 Billion +173.93%
2016-12-31 CN¥756.34 Million +26.20%
2015-12-31 CN¥599.31 Million +73.79%
2014-12-31 CN¥344.85 Million +12.30%
2013-12-31 CN¥307.08 Million +17.82%
2012-12-31 CN¥260.64 Million +20.29%
2011-12-31 CN¥216.67 Million --

Equity Component Analysis

This analysis shows how different components contribute to B-Soft 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 1134.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥1.21 Billion 27.45%
Common Stock CN¥1.55 Billion 35.05%
Other Components CN¥1.66 Billion 37.49%
Total Equity CN¥4.42 Billion 100.00%

B-Soft Co Ltd Competitors by Market Cap

The table below lists competitors of B-Soft Co Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in B-Soft Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 4,605,980,419 to 4,419,247,940, a change of -186,732,479 (-4.1%).
  • Net loss of 173,520,585 reduced equity.
  • Dividend payments of 16,036,195 reduced retained earnings.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥-173.52 Million -3.93%
Dividends Paid CN¥16.04 Million -0.36%
Other Changes CN¥2.82 Million +0.06%
Total Change CN¥- -4.05%

Book Value vs Market Value Analysis

This analysis compares B-Soft 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: 1.73x
  • 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 20.16x to 1.73x 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¥0.25 CN¥4.96 x
2012-12-31 CN¥0.29 CN¥4.96 x
2013-12-31 CN¥0.34 CN¥4.96 x
2014-12-31 CN¥0.38 CN¥4.96 x
2015-12-31 CN¥0.56 CN¥4.96 x
2016-12-31 CN¥0.61 CN¥4.96 x
2017-12-31 CN¥1.49 CN¥4.96 x
2018-12-31 CN¥1.62 CN¥4.96 x
2019-12-31 CN¥1.82 CN¥4.96 x
2020-12-31 CN¥2.70 CN¥4.96 x
2021-12-31 CN¥2.96 CN¥4.96 x
2022-12-31 CN¥3.23 CN¥4.96 x
2023-12-31 CN¥2.51 CN¥4.96 x
2024-12-31 CN¥2.86 CN¥4.96 x

Capital Efficiency Dashboard

This dashboard shows how efficiently B-Soft 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): -3.93%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -12.20%
  • • Asset Turnover: 0.25x
  • • Equity Multiplier: 1.28x
  • Recent ROE (-3.93%) is below the historical average (9.19%), 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 21.77% 14.01% 1.06x 1.46x CN¥25.50 Million
2012 16.90% 12.20% 0.98x 1.41x CN¥17.99 Million
2013 14.93% 12.10% 0.84x 1.46x CN¥15.09 Million
2014 13.83% 11.73% 0.82x 1.44x CN¥13.16 Million
2015 8.30% 11.66% 0.48x 1.48x CN¥-10.18 Million
2016 8.69% 11.48% 0.48x 1.56x CN¥-9.48 Million
2017 8.01% 14.16% 0.43x 1.32x CN¥-40.55 Million
2018 9.16% 16.48% 0.42x 1.33x CN¥-19.43 Million
2019 12.13% 21.22% 0.41x 1.39x CN¥55.10 Million
2020 8.03% 20.35% 0.31x 1.27x CN¥-81.63 Million
2021 9.05% 21.75% 0.34x 1.23x CN¥-43.14 Million
2022 0.93% 2.79% 0.26x 1.26x CN¥-416.74 Million
2023 0.80% 2.27% 0.28x 1.26x CN¥-423.91 Million
2024 -3.93% -12.20% 0.25x 1.28x CN¥-615.45 Million

Industry Comparison

This section compares B-Soft Co Ltd's net assets metrics with peer companies in the Health Information Services industry.

Industry Context

  • Industry: Health Information Services
  • Average net assets among peers: $1,017,387,632
  • Average return on equity (ROE) among peers: 10.36%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
B-Soft Co Ltd (300451) CN¥4.38 Billion 21.77% 0.25x $883.57 Million
Vanfund Urban Investment & Development Co Ltd (000638) $221.59 Million 17.07% 2.05x $44.07 Million
Shanghai Kingstar Winning Software (300253) $2.41 Billion 21.55% 0.39x $2.11 Billion
Longmaster Information Tech (300288) $1.27 Billion 7.65% 0.20x $390.69 Million
Heren Health Co Ltd (300550) $630.00 Million 6.55% 0.51x $257.07 Million
Yarward Electronics Shandong Co. Ltd. A (301337) $1.10 Billion -2.40% 0.11x $152.94 Million
Suzhou Medsys Tech Co Ltd (603990) $473.16 Million 11.73% 0.52x $479.20 Million