Brilliance Technology Co Ltd

SHE:300542 China Software - Application
Market Cap
$686.05 Million
CN¥5.03 Billion CNY
Market Cap Rank
#11660 Global
#2783 in China
Share Price
CN¥16.86
Change (1 day)
-1.98%
52-Week Range
CN¥13.88 - CN¥24.99
All Time High
CN¥31.39
About

Brilliance Technology Co., Ltd., together with its subsidiaries, provides information solutions and services in China. The company offers data center infrastructure system construction, cloud computing/virtualization construction, information security system construction, disaster recovery system construction, and IT system relocation technical services, as well as big data platform system constr… Read more

Brilliance Technology Co Ltd (300542) - Net Assets

Latest net assets as of September 2025: CN¥547.01 Million CNY

Based on the latest financial reports, Brilliance Technology Co Ltd (300542) has net assets worth CN¥547.01 Million CNY as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.25 Billion) and total liabilities (CN¥704.52 Million). 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.

Key Net Assets Metrics

Metric Value
Current Net Assets CN¥547.01 Million
% of Total Assets 43.71%
Annual Growth Rate 6.85%
5-Year Change -20.68%
10-Year Change 53.69%
Growth Volatility 15.45

Brilliance Technology Co Ltd - Net Assets Trend (2011–2024)

This chart illustrates how Brilliance Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Brilliance Technology Co Ltd (2011–2024)

The table below shows the annual net assets of Brilliance Technology Co Ltd from 2011 to 2024.

Year Net Assets Change
2024-12-31 CN¥570.44 Million -13.23%
2023-12-31 CN¥657.38 Million +3.50%
2022-12-31 CN¥635.13 Million +5.50%
2021-12-31 CN¥602.01 Million -16.29%
2020-12-31 CN¥719.12 Million +5.81%
2019-12-31 CN¥679.66 Million +3.32%
2018-12-31 CN¥657.84 Million +10.54%
2017-12-31 CN¥595.13 Million +5.70%
2016-12-31 CN¥563.02 Million +51.70%
2015-12-31 CN¥371.15 Million +8.37%
2014-12-31 CN¥342.48 Million +8.15%
2013-12-31 CN¥316.68 Million +15.07%
2012-12-31 CN¥275.20 Million +14.16%
2011-12-31 CN¥241.06 Million --

Equity Component Analysis

This analysis shows how different components contribute to Brilliance Technology 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 182.2% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥248.33 Million 44.03%
Common Stock CN¥298.56 Million 52.94%
Other Comprehensive Income CN¥11.99 Million 2.13%
Other Components CN¥5.12 Million 0.91%
Total Equity CN¥564.00 Million 100.00%

Brilliance Technology Co Ltd Competitors by Market Cap

The table below lists competitors of Brilliance Technology Co Ltd ranked by their market capitalization.

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 649,642,666 to 564,003,354, a change of -85,639,312 (-13.2%).
  • Net loss of 81,459,478 reduced equity.
  • Dividend payments of 18,161,657 reduced retained earnings.
  • Other factors increased equity by 13,981,823.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥-81.46 Million -14.44%
Dividends Paid CN¥18.16 Million -3.22%
Other Changes CN¥13.98 Million +2.48%
Total Change CN¥- -13.18%

Book Value vs Market Value Analysis

This analysis compares Brilliance Technology 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: 8.92x
  • 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 13.43x to 8.92x 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¥1.26 CN¥16.86 x
2012-12-31 CN¥1.23 CN¥16.86 x
2013-12-31 CN¥1.41 CN¥16.86 x
2014-12-31 CN¥1.53 CN¥16.86 x
2015-12-31 CN¥1.66 CN¥16.86 x
2016-12-31 CN¥2.32 CN¥16.86 x
2017-12-31 CN¥1.94 CN¥16.86 x
2018-12-31 CN¥2.04 CN¥16.86 x
2019-12-31 CN¥2.20 CN¥16.86 x
2020-12-31 CN¥2.29 CN¥16.86 x
2021-12-31 CN¥1.99 CN¥16.86 x
2022-12-31 CN¥2.10 CN¥16.86 x
2023-12-31 CN¥2.14 CN¥16.86 x
2024-12-31 CN¥1.89 CN¥16.86 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Brilliance Technology 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): -14.44%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -6.04%
  • • Asset Turnover: 0.98x
  • • Equity Multiplier: 2.44x
  • Recent ROE (-14.44%) is below the historical average (8.24%), 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 16.58% 11.86% 0.98x 1.42x CN¥15.80 Million
2012 16.44% 12.00% 0.94x 1.46x CN¥17.73 Million
2013 15.70% 11.83% 0.97x 1.37x CN¥18.04 Million
2014 10.26% 9.14% 0.73x 1.53x CN¥896.36K
2015 9.47% 8.50% 0.75x 1.48x CN¥-1.96 Million
2016 6.11% 7.97% 0.59x 1.29x CN¥-21.91 Million
2017 6.08% 5.97% 0.77x 1.33x CN¥-23.33 Million
2018 6.02% 4.68% 0.67x 1.91x CN¥-25.38 Million
2019 8.43% 5.10% 1.02x 1.62x CN¥-10.29 Million
2020 10.07% 5.94% 1.06x 1.60x CN¥460.60K
2021 10.74% 5.99% 0.96x 1.88x CN¥4.36 Million
2022 8.30% 3.58% 1.08x 2.15x CN¥-10.66 Million
2023 5.60% 2.10% 1.06x 2.51x CN¥-28.60 Million
2024 -14.44% -6.04% 0.98x 2.44x CN¥-137.86 Million

Industry Comparison

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

Industry Context

  • Industry: Software - Application
  • Average net assets among peers: $3,048,736,079
  • Average return on equity (ROE) among peers: 11.34%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Brilliance Technology Co Ltd (300542) CN¥547.01 Million 16.58% 1.29x $378.89 Million
Digital China Information Service Co Ltd (000555) $-125.57 Million 0.00% 0.00x $1.17 Billion
Fujian Newland Computer Co Ltd (000997) $6.71 Billion 14.96% 0.97x $2.06 Billion
YGSOFT Inc (002063) $2.10 Billion 8.22% 0.19x $1.26 Billion
Dhc Software Co Ltd (002065) $8.61 Billion 13.26% 0.30x $2.40 Billion
Zhejiang Netsun Co Ltd (002095) $1.07 Billion 1.80% 0.22x $322.94 Million
Montnets Cloud Technology Group Co Ltd (002123) $51.79 Million 15.64% 0.90x $953.24 Million
Beijing Shiji Information Technology Co Ltd (002153) $1.13 Billion 23.47% 0.16x $1.00 Billion
Shanghai 2345 Network Holding Group (002195) $10.18 Billion 7.45% 0.12x $6.64 Billion
Iflytek Co Ltd (002230) $599.04 Million 13.40% 0.22x $12.29 Billion
Wisesoft Co Ltd (002253) $171.84 Million 15.22% 0.51x $265.79 Million