B-Soft Co Ltd (300451) - Net Assets

Latest as of September 2025: CN¥4.38 Billion CNY ≈ $640.24 Million USD

Based on the latest financial reports, B-Soft Co Ltd (300451) has net assets worth CN¥4.38 Billion CNY (≈ $640.24 Million USD) 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 ≈ $803.02 Million USD) and total liabilities (CN¥1.11 Billion ≈ $162.77 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 financial resilience of B-Soft Co Ltd to evaluate the company's liquid asset resilience ratio.

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. Also explore B-Soft Co Ltd assets under control for the complete picture of this company's asset base.

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. For live valuation and market cap data, see B-Soft Co Ltd market cap and net worth.

Year	Net Assets	Change
2024-12-31	CN¥4.47 Billion ≈ $654.61 Million	-4.08%
2023-12-31	CN¥4.66 Billion ≈ $682.47 Million	+1.35%
2022-12-31	CN¥4.60 Billion ≈ $673.39 Million	+0.05%
2021-12-31	CN¥4.60 Billion ≈ $673.02 Million	+10.12%
2020-12-31	CN¥4.18 Billion ≈ $611.19 Million	+59.09%
2019-12-31	CN¥2.63 Billion ≈ $384.18 Million	+11.34%
2018-12-31	CN¥2.36 Billion ≈ $345.05 Million	+13.81%
2017-12-31	CN¥2.07 Billion ≈ $303.17 Million	+173.93%
2016-12-31	CN¥756.34 Million ≈ $110.68 Million	+26.20%
2015-12-31	CN¥599.31 Million ≈ $87.70 Million	+73.79%
2014-12-31	CN¥344.85 Million ≈ $50.46 Million	+12.30%
2013-12-31	CN¥307.08 Million ≈ $44.94 Million	+17.82%
2012-12-31	CN¥260.64 Million ≈ $38.14 Million	+20.29%
2011-12-31	CN¥216.67 Million ≈ $31.71 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.

Company	Market Cap
Cronos Group Inc TO:CRON	$999.89 Million
Jiangsu Tongli Risheng Machinery Co. Ltd. SHG:605286	$1.00 Billion
Tortoise Energy Infrastructure Closed Fund NYSE:TYG	$1.00 Billion
Fujian Tianma Science and Technology Group Co Ltd SHG:603668	$1.00 Billion
Hubei Huaqiang High-Tech Co. Ltd. A SHG:688151	$999.65 Million
Namchow Food Group (Shanghai) Co. Ltd. SHG:605339	$999.60 Million
WCON Electronics (Guangdong) Co. Ltd. A SHE:301328	$999.59 Million
UroGen Pharma Ltd NASDAQ:URGN	$999.45 Million

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: 1.54x
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 17.92x to 1.54x 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¥4.41	x
2012-12-31	CN¥0.29	CN¥4.41	x
2013-12-31	CN¥0.34	CN¥4.41	x
2014-12-31	CN¥0.38	CN¥4.41	x
2015-12-31	CN¥0.56	CN¥4.41	x
2016-12-31	CN¥0.61	CN¥4.41	x
2017-12-31	CN¥1.49	CN¥4.41	x
2018-12-31	CN¥1.62	CN¥4.41	x
2019-12-31	CN¥1.82	CN¥4.41	x
2020-12-31	CN¥2.70	CN¥4.41	x
2021-12-31	CN¥2.96	CN¥4.41	x
2022-12-31	CN¥3.23	CN¥4.41	x
2023-12-31	CN¥2.51	CN¥4.41	x
2024-12-31	CN¥2.86	CN¥4.41	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: $860,142,935
Average return on equity (ROE) among peers: -14.55%

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	$999.68 Million
Vanfund Urban Investment & Development Co Ltd (000638)	$103.54 Million	-92.69%	4.03x	$40.55 Million
Shanghai Kingstar Winning Software (300253)	$792.09 Million	15.27%	0.54x	$2.80 Billion
Longmaster Information Tech (300288)	$1.50 Billion	4.23%	0.26x	$615.67 Million
Heren Health Co Ltd (300550)	$514.52 Million	6.40%	0.35x	$530.98 Million
Yarward Electronics Shandong Co. Ltd. A (301337)	$1.15 Billion	3.97%	0.13x	$428.46 Million
Suzhou Medsys Tech Co Ltd (603990)	$1.10 Billion	-24.50%	2.56x	$709.03 Million

About B-Soft Co Ltd

SHE:300451 China Health Information Services

Market Cap

$999.68 Million

CN¥6.83 Billion CNY

Market Cap Rank

#9114 Global

#2444 in China

Share Price

CN¥4.41

Change (1 day)

+0.00%

52-Week Range

CN¥4.28 - CN¥6.63

All Time High

CN¥281.72