Fujian Boss Software Development Co Ltd (300525) - Net Assets
Based on the latest financial reports, Fujian Boss Software Development Co Ltd (300525) has net assets worth CN¥2.97 Billion CNY (≈ $435.02 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¥4.27 Billion ≈ $624.42 Million USD) and total liabilities (CN¥1.29 Billion ≈ $189.39 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 Fujian Boss Software Development Co Ltd (300525) strategic investment index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥2.97 Billion |
| % of Total Assets | 69.67% |
| Annual Growth Rate | 29.96% |
| 5-Year Change | 111.92% |
| 10-Year Change | 1306.17% |
| Growth Volatility | 26.26 |
Fujian Boss Software Development Co Ltd - Net Assets Trend (2011–2024)
This chart illustrates how Fujian Boss Software Development Co Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 300525 market cap overview.
Annual Net Assets for Fujian Boss Software Development Co Ltd (2011–2024)
The table below shows the annual net assets of Fujian Boss Software Development Co Ltd from 2011 to 2024. Also explore Fujian Boss Software Development Co Ltd (300525) equity growth momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥3.23 Billion ≈ $473.17 Million |
+2.87% |
| 2023-12-31 | CN¥3.14 Billion ≈ $459.97 Million |
+29.52% |
| 2022-12-31 | CN¥2.43 Billion ≈ $355.14 Million |
+30.12% |
| 2021-12-31 | CN¥1.87 Billion ≈ $272.94 Million |
+22.24% |
| 2020-12-31 | CN¥1.53 Billion ≈ $223.28 Million |
+16.14% |
| 2019-12-31 | CN¥1.31 Billion ≈ $192.25 Million |
+95.48% |
| 2018-12-31 | CN¥672.12 Million ≈ $98.35 Million |
+32.59% |
| 2017-12-31 | CN¥506.93 Million ≈ $74.18 Million |
+18.00% |
| 2016-12-31 | CN¥429.61 Million ≈ $62.87 Million |
+86.83% |
| 2015-12-31 | CN¥229.95 Million ≈ $33.65 Million |
+18.95% |
| 2014-12-31 | CN¥193.32 Million ≈ $28.29 Million |
+19.75% |
| 2013-12-31 | CN¥161.44 Million ≈ $23.62 Million |
+18.37% |
| 2012-12-31 | CN¥136.38 Million ≈ $19.96 Million |
+27.28% |
| 2011-12-31 | CN¥107.15 Million ≈ $15.68 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Fujian Boss Software Development 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 2856.2% 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 | 45.67% |
| Common Stock | CN¥757.67 Million | 28.70% |
| Other Components | CN¥676.62 Million | 25.63% |
| Total Equity | CN¥2.64 Billion | 100.00% |
Fujian Boss Software Development Co Ltd Competitors by Market Cap
The table below lists competitors of Fujian Boss Software Development Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
CHINA RISUN GROUP HD-10
F:45Y
|
$856.94 Million |
|
Savencia SA
PA:SAVE
|
$857.00 Million |
|
TeamViewer AG
F:TMV
|
$857.02 Million |
|
Shanghai Chuangli Group Co Ltd
SHG:603012
|
$857.11 Million |
|
Beijing Join-Cheer Software Co Ltd
SHE:002279
|
$856.68 Million |
|
Medplus Health Services Limited
NSE:MEDPLUS
|
$856.68 Million |
|
Wanbangde Pharmaceutical Holding Group Co Ltd
SHE:002082
|
$856.60 Million |
|
Fujian Longxi Bearing Group Co Ltd
SHG:600592
|
$855.96 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Fujian Boss Software Development Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 2,576,143,213 to 2,639,824,720, a change of 63,681,507 (2.5%).
- Net income of 302,345,199 contributed positively to equity growth.
- Dividend payments of 149,794,138 reduced retained earnings.
- Other factors decreased equity by 88,869,554.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥302.35 Million | +11.45% |
| Dividends Paid | CN¥149.79 Million | -5.67% |
| Other Changes | CN¥-88.87 Million | -3.37% |
| Total Change | CN¥- | 2.47% |
Book Value vs Market Value Analysis
This analysis compares Fujian Boss Software Development 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: 2.18x
- 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 9.08x to 2.18x 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¥0.85 | CN¥7.72 | x |
| 2012-12-31 | CN¥0.31 | CN¥7.72 | x |
| 2013-12-31 | CN¥0.35 | CN¥7.72 | x |
| 2014-12-31 | CN¥0.42 | CN¥7.72 | x |
| 2015-12-31 | CN¥0.50 | CN¥7.72 | x |
| 2016-12-31 | CN¥0.82 | CN¥7.72 | x |
| 2017-12-31 | CN¥0.79 | CN¥7.72 | x |
| 2018-12-31 | CN¥1.00 | CN¥7.72 | x |
| 2019-12-31 | CN¥1.76 | CN¥7.72 | x |
| 2020-12-31 | CN¥1.94 | CN¥7.72 | x |
| 2021-12-31 | CN¥1.50 | CN¥7.72 | x |
| 2022-12-31 | CN¥2.87 | CN¥7.72 | x |
| 2023-12-31 | CN¥3.41 | CN¥7.72 | x |
| 2024-12-31 | CN¥3.53 | CN¥7.72 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Fujian Boss Software Development 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): 11.45%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 14.11%
- • Asset Turnover: 0.47x
- • Equity Multiplier: 1.73x
- Recent ROE (11.45%) is below the historical average (14.28%), 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 | 21.95% | 30.72% | 0.62x | 1.14x | CN¥12.80 Million |
| 2012 | 22.75% | 30.69% | 0.64x | 1.16x | CN¥17.33 Million |
| 2013 | 17.37% | 29.64% | 0.48x | 1.21x | CN¥11.79 Million |
| 2014 | 16.32% | 25.99% | 0.49x | 1.28x | CN¥12.07 Million |
| 2015 | 16.19% | 23.98% | 0.55x | 1.23x | CN¥14.04 Million |
| 2016 | 9.07% | 22.37% | 0.36x | 1.14x | CN¥-3.92 Million |
| 2017 | 11.36% | 17.65% | 0.39x | 1.67x | CN¥6.56 Million |
| 2018 | 14.00% | 15.28% | 0.52x | 1.75x | CN¥24.37 Million |
| 2019 | 8.79% | 11.89% | 0.50x | 1.49x | CN¥-14.72 Million |
| 2020 | 11.70% | 14.24% | 0.53x | 1.55x | CN¥23.48 Million |
| 2021 | 14.27% | 14.64% | 0.62x | 1.58x | CN¥68.50 Million |
| 2022 | 12.07% | 13.25% | 0.59x | 1.54x | CN¥43.66 Million |
| 2023 | 12.68% | 15.98% | 0.48x | 1.67x | CN¥69.04 Million |
| 2024 | 11.45% | 14.11% | 0.47x | 1.73x | CN¥38.36 Million |
Industry Comparison
This section compares Fujian Boss Software Development Co Ltd's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $3,869,687,536
- Average return on equity (ROE) among peers: 7.94%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Fujian Boss Software Development Co Ltd (300525) | CN¥2.97 Billion | 21.95% | 0.44x | $856.81 Million |
| Digital China Information Service Co Ltd (000555) | $-129.10 Million | 0.00% | 0.00x | $1.48 Billion |
| Fujian Newland Computer Co Ltd (000997) | $770.93 Million | 5.35% | 0.32x | $2.90 Billion |
| YGSOFT Inc (002063) | $1.24 Billion | 23.25% | 0.11x | $1.50 Billion |
| Dhc Software Co Ltd (002065) | $145.16 Million | 27.99% | 1.22x | $3.12 Billion |
| Zhejiang Netsun Co Ltd (002095) | $1.07 Billion | 1.80% | 0.22x | $597.61 Million |
| Montnets Cloud Technology Group Co Ltd (002123) | $4.92 Billion | 4.89% | 0.37x | $899.26 Million |
| Beijing Shiji Information Technology Co Ltd (002153) | $9.16 Billion | -0.74% | 0.17x | $3.02 Billion |
| Shanghai 2345 Network Holding Group (002195) | $277.79 Million | 7.30% | 0.13x | $5.11 Billion |
| Iflytek Co Ltd (002230) | $19.86 Billion | 4.23% | 1.26x | $13.53 Billion |
| Qiming Information Technology Co Ltd (002232) | $1.38 Billion | 5.29% | 0.61x | $925.45 Million |
About Fujian Boss Software Development Co Ltd
Fujian Boss Software Corp. provides software products and services in China. The company offers software in the field of digital tickets, digital finance, digital procurement, smart city and digital rural areas. Fujian Boss Software Corp. was founded in 2001 and is headquartered in Fuzhou, China.