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¥3.23 Billion CNY (≈ $472.84 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥3.36 Billion ≈ $492.03 Million USD) and total liabilities (CN¥131.13 Million ≈ $19.19 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 asset allocation strategy of Beijing Science Sun Pharmaceutical Co Lt to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥3.23 Billion |
| % of Total Assets | 96.1% |
| Annual Growth Rate | 20.56% |
| 5-Year Change | 3.33% |
| 10-Year Change | 61.7% |
| Growth Volatility | 47.82 |
Beijing Science Sun Pharmaceutical Co Ltd - Net Assets Trend (2011–2025)
This chart illustrates how Beijing Science Sun Pharmaceutical Co Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Beijing Science Sun Pharmaceutical Co Lt market capitalisation.
Annual Net Assets for Beijing Science Sun Pharmaceutical Co Ltd (2011–2025)
The table below shows the annual net assets of Beijing Science Sun Pharmaceutical Co Ltd from 2011 to 2025. Also explore 300485 net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥3.39 Billion ≈ $496.42 Million |
+0.21% |
| 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 3452.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥1.80 Billion | 53.34% |
| Other Components | CN¥1.57 Billion | 46.66% |
| Total Equity | CN¥3.37 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 |
|---|---|
|
Zhejiang Feida Environmental Science & Technology Co Ltd
SHG:600526
|
$592.85 Million |
|
Sturm Ruger & Company Inc
NYSE:RGR
|
$592.95 Million |
|
BRASKEM PFD ADR/2 O.N.
F:BRD
|
$593.02 Million |
|
Shandong Shuangyi Technology Co Ltd
SHE:300690
|
$593.04 Million |
|
Hangzhou Anysoft Information Technology Co Ltd
SHE:300571
|
$592.72 Million |
|
Wowprime Corp
TW:2727
|
$592.59 Million |
|
Sparebank 1 Ostfold Akershus
OL:SOAG
|
$592.53 Million |
|
First Business Financial Services
NASDAQ:FBIZ
|
$592.48 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 2024 to 2025, total equity changed from 3,357,111,952 to 3,370,974,955, a change of 13,863,003 (0.4%).
- Net income of 14,570,991 contributed positively to equity growth.
- Dividend payments of 250,889 reduced retained earnings.
- Other comprehensive income decreased equity by 263,869,195.
- Other factors increased equity by 263,412,096.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥14.57 Million | +0.43% |
| Dividends Paid | CN¥250.89K | -0.01% |
| Other Comprehensive Income | CN¥-263.87 Million | -7.83% |
| Other Changes | CN¥263.41 Million | +7.81% |
| Total Change | CN¥- | 0.41% |
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: 1.20x
- 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 11.36x to 1.20x 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¥8.41 | x |
| 2012-12-31 | CN¥0.99 | CN¥8.41 | x |
| 2013-12-31 | CN¥1.37 | CN¥8.41 | x |
| 2014-12-31 | CN¥1.79 | CN¥8.41 | x |
| 2015-12-31 | CN¥4.47 | CN¥8.41 | x |
| 2016-12-31 | CN¥4.38 | CN¥8.41 | x |
| 2017-12-31 | CN¥4.86 | CN¥8.41 | x |
| 2018-12-31 | CN¥5.32 | CN¥8.41 | x |
| 2019-12-31 | CN¥5.58 | CN¥8.41 | x |
| 2020-12-31 | CN¥5.79 | CN¥8.41 | x |
| 2021-12-31 | CN¥6.78 | CN¥8.41 | x |
| 2022-12-31 | CN¥7.09 | CN¥8.41 | x |
| 2023-12-31 | CN¥7.01 | CN¥8.41 | x |
| 2024-12-31 | CN¥6.83 | CN¥8.41 | x |
| 2025-12-31 | CN¥7.00 | CN¥8.41 | 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): 0.43%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.60%
- • Asset Turnover: 0.11x
- • Equity Multiplier: 1.06x
- Recent ROE (0.43%) is below the historical average (14.21%), 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 |
| 2025 | 0.43% | 3.60% | 0.11x | 1.06x | CN¥-322.53 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: $8,448,219,723
- Average return on equity (ROE) among peers: 10.70%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Beijing Science Sun Pharmaceutical Co Ltd (300485) | CN¥3.23 Billion | 34.45% | 0.04x | $592.76 Million |
| Shenzhen Neptunus Bioengineering Co Ltd (000078) | $2.14 Billion | 22.15% | 4.96x | $585.22 Million |
| Anhui Fengyuan Pharmaceutical Co Ltd (000153) | $1.15 Billion | 3.98% | 1.16x | $407.31 Million |
| Shan Dong Dong-E E-Jiao Co Ltd (000423) | $897.61 Million | 10.79% | 0.14x | $4.27 Billion |
| Livzon Pharmaceutical Group Inc (000513) | $14.94 Billion | 12.78% | 0.66x | $2.26 Billion |
| Wedge Industrial Co Ltd (000534) | $552.92 Million | 0.39% | 0.01x | $1.78 Billion |
| Yunnan Baiyao Group Co Ltd (000538) | $38.10 Billion | 10.98% | 0.30x | $13.33 Billion |
| Hainan Haiyao Co Ltd (000566) | $5.63 Billion | 2.92% | 0.71x | $875.19 Million |
| Tus Pharmaceutical Group Co Ltd (000590) | $141.91 Million | 11.01% | 0.32x | $311.17 Million |
| Northeast Pharmaceutical Group Co Ltd (000597) | $2.05 Billion | 23.18% | 1.96x | $973.03 Million |
| Jilin Aodong Pharmaceutical Group Co Ltd (000623) | $18.87 Billion | 8.83% | 0.08x | $3.07 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, and other drugs. It is also involved in raw materials, solid oral preparations, and health products; extraction of traditional Chinese me… Read more