Beijing Science Sun Pharmaceutical Co Ltd (300485) - Net Assets
Based on the latest financial reports, Beijing Science Sun Pharmaceutical Co Ltd (300485) has net assets worth CN¥3.43 Billion CNY (≈ $502.43 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¥3.60 Billion ≈ $527.49 Million USD) and total liabilities (CN¥171.26 Million ≈ $25.06 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 Beijing Science Sun Pharmaceutical Co Lt tangible book value ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥3.43 Billion |
| % of Total Assets | 95.25% |
| Annual Growth Rate | 22.29% |
| 5-Year Change | 18.79% |
| 10-Year Change | 79.8% |
| Growth Volatility | 49.06 |
Beijing Science Sun Pharmaceutical Co Ltd - Net Assets Trend (2011–2024)
This chart illustrates how Beijing Science Sun Pharmaceutical Co Ltd's net assets have evolved over time, based on quarterly financial data. See Beijing Science Sun Pharmaceutical Co Lt defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Beijing Science Sun Pharmaceutical Co Ltd (2011–2024)
The table below shows the annual net assets of Beijing Science Sun Pharmaceutical Co Ltd from 2011 to 2024. For live valuation and market cap data, see Beijing Science Sun Pharmaceutical Co Lt (300485) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥3.39 Billion ≈ $495.39 Million |
-2.37% |
| 2023-12-31 | CN¥3.47 Billion ≈ $507.42 Million |
+1.63% |
| 2022-12-31 | CN¥3.41 Billion ≈ $499.28 Million |
+3.93% |
| 2021-12-31 | CN¥3.28 Billion ≈ $480.42 Million |
+15.20% |
| 2020-12-31 | CN¥2.85 Billion ≈ $417.03 Million |
+5.12% |
| 2019-12-31 | CN¥2.71 Billion ≈ $396.74 Million |
+6.10% |
| 2018-12-31 | CN¥2.56 Billion ≈ $373.95 Million |
+10.17% |
| 2017-12-31 | CN¥2.32 Billion ≈ $339.41 Million |
+10.56% |
| 2016-12-31 | CN¥2.10 Billion ≈ $307.00 Million |
+11.43% |
| 2015-12-31 | CN¥1.88 Billion ≈ $275.51 Million |
+191.17% |
| 2014-12-31 | CN¥646.64 Million ≈ $94.62 Million |
+30.98% |
| 2013-12-31 | CN¥493.71 Million ≈ $72.25 Million |
+37.16% |
| 2012-12-31 | CN¥359.96 Million ≈ $52.67 Million |
+45.51% |
| 2011-12-31 | CN¥247.37 Million ≈ $36.20 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Beijing Science Sun 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 grown by 3423.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥1.78 Billion | 53.12% |
| Common Stock | CN¥481.67 Million | 14.35% |
| Other Comprehensive Income | CN¥263.87 Million | 7.86% |
| Other Components | CN¥828.20 Million | 24.67% |
| Total Equity | CN¥3.36 Billion | 100.00% |
Beijing Science Sun Pharmaceutical Co Ltd Competitors by Market Cap
The table below lists competitors of Beijing Science Sun Pharmaceutical Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Fujian Rongji Software Co Ltd
SHE:002474
|
$574.51 Million |
|
China Master Logistics Co Ltd
SHG:603967
|
$574.75 Million |
|
SeaBird Exploration Plc
OL:SBX
|
$574.77 Million |
|
Zhejiang Feida Environmental Science & Technology Co Ltd
SHG:600526
|
$574.80 Million |
|
Sichuan Zhongguang Lightning Protection Technologies Co Ltd
SHE:300414
|
$574.39 Million |
|
Heren Health Co Ltd
SHE:300550
|
$574.39 Million |
|
Invesco Mortgage Capital Inc
NYSE:IVR
|
$574.32 Million |
|
DXN HOLDINGS BHD.
KLSE:5318
|
$574.25 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Beijing Science Sun Pharmaceutical Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 3,436,014,685 to 3,357,111,952, a change of -78,902,733 (-2.3%).
- Net loss of 68,853,096 reduced equity.
- Dividend payments of 10,587,354 reduced retained earnings.
- Other comprehensive income increased equity by 262,952,161.
- Other factors decreased equity by 262,414,444.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-68.85 Million | -2.05% |
| Dividends Paid | CN¥10.59 Million | -0.32% |
| Other Comprehensive Income | CN¥262.95 Million | +7.83% |
| Other Changes | CN¥-262.41 Million | -7.82% |
| Total Change | CN¥- | -2.30% |
Book Value vs Market Value Analysis
This analysis compares Beijing Science Sun 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: 1.17x
- 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 11.01x to 1.17x 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¥0.74 | CN¥8.15 | x |
| 2012-12-31 | CN¥0.99 | CN¥8.15 | x |
| 2013-12-31 | CN¥1.37 | CN¥8.15 | x |
| 2014-12-31 | CN¥1.79 | CN¥8.15 | x |
| 2015-12-31 | CN¥4.47 | CN¥8.15 | x |
| 2016-12-31 | CN¥4.38 | CN¥8.15 | x |
| 2017-12-31 | CN¥4.86 | CN¥8.15 | x |
| 2018-12-31 | CN¥5.32 | CN¥8.15 | x |
| 2019-12-31 | CN¥5.55 | CN¥8.15 | x |
| 2020-12-31 | CN¥5.82 | CN¥8.15 | x |
| 2021-12-31 | CN¥6.74 | CN¥8.15 | x |
| 2022-12-31 | CN¥7.00 | CN¥8.15 | x |
| 2023-12-31 | CN¥7.01 | CN¥8.15 | x |
| 2024-12-31 | CN¥6.97 | CN¥8.15 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Beijing Science Sun 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): -2.05%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -16.53%
- • Asset Turnover: 0.12x
- • Equity Multiplier: 1.06x
- Recent ROE (-2.05%) is below the historical average (15.19%), 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 | 34.45% | 34.55% | 0.88x | 1.14x | CN¥60.09 Million |
| 2012 | 37.00% | 33.48% | 1.00x | 1.10x | CN¥96.74 Million |
| 2013 | 32.68% | 33.48% | 0.89x | 1.10x | CN¥111.58 Million |
| 2014 | 31.40% | 34.34% | 0.82x | 1.11x | CN¥138.06 Million |
| 2015 | 11.12% | 34.47% | 0.31x | 1.03x | CN¥21.14 Million |
| 2016 | 12.33% | 41.93% | 0.28x | 1.06x | CN¥48.75 Million |
| 2017 | 12.15% | 37.55% | 0.31x | 1.06x | CN¥49.79 Million |
| 2018 | 11.08% | 19.83% | 0.52x | 1.08x | CN¥27.70 Million |
| 2019 | 5.56% | 12.48% | 0.42x | 1.05x | CN¥-118.77 Million |
| 2020 | 5.52% | 14.16% | 0.37x | 1.07x | CN¥-125.54 Million |
| 2021 | 12.40% | 38.28% | 0.31x | 1.05x | CN¥77.80 Million |
| 2022 | 6.07% | 27.87% | 0.21x | 1.06x | CN¥-132.66 Million |
| 2023 | 3.00% | 21.60% | 0.13x | 1.05x | CN¥-240.68 Million |
| 2024 | -2.05% | -16.53% | 0.12x | 1.06x | CN¥-404.56 Million |
Industry Comparison
This section compares Beijing Science Sun 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: $3,632,988,841
- Average return on equity (ROE) among peers: 4.16%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Beijing Science Sun Pharmaceutical Co Ltd (300485) | CN¥3.43 Billion | 34.45% | 0.05x | $574.44 Million |
| Shenzhen Neptunus Bioengineering Co Ltd (000078) | $1.97 Billion | 4.04% | 0.54x | $565.97 Million |
| Anhui Fengyuan Pharmaceutical Co Ltd (000153) | $654.09 Million | 2.17% | 0.78x | $359.03 Million |
| Shan Dong Dong-E E-Jiao Co Ltd (000423) | $0.00 | 0.00% | 0.00x | $4.30 Billion |
| Livzon Pharmaceutical Group Inc (000513) | $973.90 Million | 0.17% | 0.60x | $2.52 Billion |
| Wedge Industrial Co Ltd (000534) | $1.29 Billion | 11.69% | 1.47x | $2.41 Billion |
| Yunnan Baiyao Group Co Ltd (000538) | $3.19 Billion | 14.61% | 0.55x | $12.64 Billion |
| Hainan Haiyao Co Ltd (000566) | $353.98 Million | -9.58% | 0.80x | $715.72 Million |
| Tus Pharmaceutical Group Co Ltd (000590) | $307.22 Million | 6.68% | 0.79x | $319.94 Million |
| Northeast Pharmaceutical Group Co Ltd (000597) | $2.55 Billion | 4.67% | 3.16x | $916.75 Million |
| Jilin Aodong Pharmaceutical Group Co Ltd (000623) | $25.04 Billion | 7.11% | 0.16x | $3.00 Billion |
About Beijing Science Sun Pharmaceutical Co Ltd
Beijing Science Sun Pharmaceutical Co., Ltd., a biopharmaceutical company, engages in the research, development, production, and sale of injections in China. The company offers products for cardiovascular, cerebrovascular, immunomodulation, and nervous systems, among others. It is also involved in the research, development, production, and sale of raw materials; the extraction of traditional Chin… Read more