GuoChuang Software Co Ltd (300520) - Net Assets

Latest as of March 2026: CN¥1.76 Billion CNY ≈ $258.05 Million USD

Based on the latest financial reports, GuoChuang Software Co Ltd (300520) has net assets worth CN¥1.76 Billion CNY (≈ $258.05 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¥3.61 Billion ≈ $527.79 Million USD) and total liabilities (CN¥1.84 Billion ≈ $269.74 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 tangible equity quality of GuoChuang Software Co Ltd to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥1.76 Billion
% of Total Assets	48.89%
Annual Growth Rate	19.71%
5-Year Change	20.21%
10-Year Change	245.06%
Growth Volatility	40.63

GuoChuang Software Co Ltd - Net Assets Trend (2012–2025)

This chart illustrates how GuoChuang Software Co Ltd's net assets have evolved over time, based on quarterly financial data. See GuoChuang Software Co Ltd (300520) liquidity interval to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for GuoChuang Software Co Ltd (2012–2025)

The table below shows the annual net assets of GuoChuang Software Co Ltd from 2012 to 2025. For live valuation and market cap data, see GuoChuang Software Co Ltd market cap and net worth.

Year	Net Assets	Change
2025-12-31	CN¥1.82 Billion ≈ $266.02 Million	-8.20%
2024-12-31	CN¥1.98 Billion ≈ $289.77 Million	-2.96%
2023-12-31	CN¥2.04 Billion ≈ $298.62 Million	+31.61%
2022-12-31	CN¥1.55 Billion ≈ $226.89 Million	+2.53%
2021-12-31	CN¥1.51 Billion ≈ $221.30 Million	+12.28%
2020-12-31	CN¥1.35 Billion ≈ $197.09 Million	-15.47%
2019-12-31	CN¥1.59 Billion ≈ $233.15 Million	+21.83%
2018-12-31	CN¥1.31 Billion ≈ $191.38 Million	+130.83%
2017-12-31	CN¥566.59 Million ≈ $82.91 Million	+7.54%
2016-12-31	CN¥526.84 Million ≈ $77.09 Million	+98.30%
2015-12-31	CN¥265.68 Million ≈ $38.88 Million	+19.30%
2014-12-31	CN¥222.69 Million ≈ $32.59 Million	+12.67%
2013-12-31	CN¥197.65 Million ≈ $28.92 Million	+12.69%
2012-12-31	CN¥175.38 Million ≈ $25.66 Million	--

Equity Component Analysis

This analysis shows how different components contribute to GuoChuang Software 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 1051.7% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	CN¥2.17 Billion	122.97%
Total Equity	CN¥1.76 Billion	100.00%

GuoChuang Software Co Ltd Competitors by Market Cap

The table below lists competitors of GuoChuang Software Co Ltd ranked by their market capitalization.

Company	Market Cap
Lotte Corp KO:004990	$1.27 Billion
Peoples Bancorp Inc NASDAQ:PEBO	$1.27 Billion
Ingles Markets Incorporated NASDAQ:IMKTA	$1.27 Billion
Bitfarms Ltd. NASDAQ:KEEL	$1.27 Billion
Cairn Homes PLC IR:C5H	$1.27 Billion
Alphatec Holdings Inc NASDAQ:ATEC	$1.27 Billion
Carabao Group Public Company Limited BK:CBG	$1.27 Billion
Zhejiang Songyuan Automotive Safety SHE:300893	$1.27 Billion

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,884,180,911 to 1,763,026,159, a change of -121,154,752 (-6.4%).
Net loss of 184,043,219 reduced equity.
Dividend payments of 23,865,643 reduced retained earnings.
Other factors increased equity by 86,754,110.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥-184.04 Million	-10.44%
Dividends Paid	CN¥23.87 Million	-1.35%
Other Changes	CN¥86.75 Million	+4.92%
Total Change	CN¥-	-6.43%

Book Value vs Market Value Analysis

This analysis compares GuoChuang Software 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: 4.93x
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 10.69x to 4.93x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	CN¥2.78	CN¥29.75	x
2018-12-31	CN¥5.41	CN¥29.75	x
2019-12-31	CN¥6.28	CN¥29.75	x
2020-12-31	CN¥5.30	CN¥29.75	x
2021-12-31	CN¥6.10	CN¥29.75	x
2022-12-31	CN¥5.91	CN¥29.75	x
2023-12-31	CN¥6.47	CN¥29.75	x
2024-12-31	CN¥6.47	CN¥29.75	x
2025-12-31	CN¥6.04	CN¥29.75	x

Capital Efficiency Dashboard

This dashboard shows how efficiently GuoChuang Software 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): -10.44%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -12.50%
• Asset Turnover: 0.39x
• Equity Multiplier: 2.13x
Recent ROE (-10.44%) is below the historical average (1.56%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2015	16.77%	10.95%	0.87x	1.75x	CN¥17.94 Million
2016	10.79%	9.58%	0.57x	1.96x	CN¥4.19 Million
2017	3.26%	3.02%	0.48x	2.24x	CN¥-37.95 Million
2018	3.78%	4.97%	0.46x	1.64x	CN¥-80.55 Million
2019	7.56%	7.57%	0.58x	1.72x	CN¥-38.42 Million
2020	3.04%	2.66%	0.57x	1.99x	CN¥-92.06 Million
2021	7.03%	6.08%	0.48x	2.42x	CN¥-44.21 Million
2022	-3.97%	-2.41%	0.59x	2.79x	CN¥-203.51 Million
2023	-20.18%	-15.12%	0.54x	2.49x	CN¥-568.76 Million
2024	-0.44%	-0.43%	0.42x	2.42x	CN¥-196.65 Million
2025	-10.44%	-12.50%	0.39x	2.13x	CN¥-360.35 Million

Industry Comparison

This section compares GuoChuang Software Co Ltd's net assets metrics with peer companies in the Software - Application industry.

Industry Context

Industry: Software - Application
Average net assets among peers: $4,025,217,489
Average return on equity (ROE) among peers: 13.52%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
GuoChuang Software Co Ltd (300520)	CN¥1.76 Billion	16.77%	1.05x	$1.27 Billion
Digital China Information Service Co Ltd (000555)	$3.30 Billion	10.62%	1.23x	$1.61 Billion
Fujian Newland Computer Co Ltd (000997)	$654.33 Million	6.35%	0.51x	$2.63 Billion
YGSOFT Inc (002063)	$1.72 Billion	7.06%	0.19x	$1.47 Billion
Dhc Software Co Ltd (002065)	$145.16 Million	27.99%	1.22x	$3.43 Billion
Zhejiang Netsun Co Ltd (002095)	$48.97 Million	27.57%	0.69x	$492.96 Million
Montnets Cloud Technology Group Co Ltd (002123)	$112.46 Million	31.50%	0.93x	$913.40 Million
Beijing Shiji Information Technology Co Ltd (002153)	$5.40 Billion	7.76%	0.26x	$3.07 Billion
Shanghai 2345 Network Holding Group (002195)	$10.26 Billion	0.32%	0.02x	$5.91 Billion
Iflytek Co Ltd (002230)	$17.34 Billion	8.98%	0.81x	$14.98 Billion
Qiming Information Technology Co Ltd (002232)	$1.28 Billion	7.10%	0.51x	$891.37 Million

About GuoChuang Software Co Ltd

SHE:300520 China Software - Application

Market Cap

$1.27 Billion

CN¥8.69 Billion CNY

Market Cap Rank

#8035 Global

#1919 in China

Share Price

CN¥29.75

Change (1 day)

+3.16%

52-Week Range

CN¥22.70 - CN¥52.72

All Time High

CN¥66.39