Brilliance Technology Co Ltd (300542) - Net Assets
Based on the latest financial reports, Brilliance Technology Co Ltd (300542) has net assets worth CN¥540.39 Million CNY (≈ $79.08 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¥1.31 Billion ≈ $192.06 Million USD) and total liabilities (CN¥772.08 Million ≈ $112.98 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 Brilliance Technology Co Ltd 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¥540.39 Million |
| % of Total Assets | 41.17% |
| Annual Growth Rate | 6.17% |
| 5-Year Change | -7.44% |
| 10-Year Change | -1.03% |
| Growth Volatility | 15.12 |
Brilliance Technology Co Ltd - Net Assets Trend (2011–2025)
This chart illustrates how Brilliance Technology Co Ltd's net assets have evolved over time, based on quarterly financial data. See operational self-sufficiency of Brilliance Technology Co Ltd to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Brilliance Technology Co Ltd (2011–2025)
The table below shows the annual net assets of Brilliance Technology Co Ltd from 2011 to 2025. For live valuation and market cap data, see how much is Brilliance Technology Co Ltd worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥557.20 Million ≈ $81.54 Million |
-2.32% |
| 2024-12-31 | CN¥570.44 Million ≈ $83.47 Million |
-13.23% |
| 2023-12-31 | CN¥657.38 Million ≈ $96.20 Million |
+3.50% |
| 2022-12-31 | CN¥635.13 Million ≈ $92.94 Million |
+5.50% |
| 2021-12-31 | CN¥602.01 Million ≈ $88.09 Million |
-16.29% |
| 2020-12-31 | CN¥719.12 Million ≈ $105.23 Million |
+5.81% |
| 2019-12-31 | CN¥679.66 Million ≈ $99.46 Million |
+3.32% |
| 2018-12-31 | CN¥657.84 Million ≈ $96.26 Million |
+10.54% |
| 2017-12-31 | CN¥595.13 Million ≈ $87.09 Million |
+5.70% |
| 2016-12-31 | CN¥563.02 Million ≈ $82.39 Million |
+51.70% |
| 2015-12-31 | CN¥371.15 Million ≈ $54.31 Million |
+8.37% |
| 2014-12-31 | CN¥342.48 Million ≈ $50.12 Million |
+8.15% |
| 2013-12-31 | CN¥316.68 Million ≈ $46.34 Million |
+15.07% |
| 2012-12-31 | CN¥275.20 Million ≈ $40.27 Million |
+14.16% |
| 2011-12-31 | CN¥241.06 Million ≈ $35.28 Million |
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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 167.1% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥234.98 Million | 42.67% |
| Other Components | CN¥315.67 Million | 57.33% |
| Total Equity | CN¥550.66 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.
| Company | Market Cap |
|---|---|
|
Hailir Pesticides and Chemicals Group Co Ltd
SHG:603639
|
$530.58 Million |
|
Betterware de México, S.A.P.I. de C.V.
NASDAQ:BWMX
|
$530.64 Million |
|
Zhongrui Co Ltd
SHE:301587
|
$530.78 Million |
|
NanJing Sanchao Advanced Materials Co Ltd
SHE:300554
|
$530.80 Million |
|
Zhangjiagang Freetrade Science and Technology Co Ltd
SHG:600794
|
$530.37 Million |
|
Innocean Worldwide Inc
KO:214320
|
$530.22 Million |
|
Cool Company Oy
OL:CLCO
|
$530.18 Million |
|
Hunan Huasheng Co Ltd
SHG:600156
|
$530.16 Million |
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 2024 to 2025, total equity changed from 564,003,354 to 550,656,419, a change of -13,346,935 (-2.4%).
- Net loss of 13,346,935 reduced equity.
- Dividend payments of 9,770,884 reduced retained earnings.
- Other comprehensive income decreased equity by 11,993,758.
- Other factors increased equity by 21,764,642.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-13.35 Million | -2.42% |
| Dividends Paid | CN¥9.77 Million | -1.77% |
| Other Comprehensive Income | CN¥-11.99 Million | -2.18% |
| Other Changes | CN¥21.76 Million | +3.95% |
| Total Change | CN¥- | -2.37% |
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: 6.58x
- 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 9.67x to 6.58x 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¥12.14 | x |
| 2012-12-31 | CN¥1.23 | CN¥12.14 | x |
| 2013-12-31 | CN¥1.42 | CN¥12.14 | x |
| 2014-12-31 | CN¥1.53 | CN¥12.14 | x |
| 2015-12-31 | CN¥1.66 | CN¥12.14 | x |
| 2016-12-31 | CN¥2.32 | CN¥12.14 | x |
| 2017-12-31 | CN¥1.94 | CN¥12.14 | x |
| 2018-12-31 | CN¥2.05 | CN¥12.14 | x |
| 2019-12-31 | CN¥2.13 | CN¥12.14 | x |
| 2020-12-31 | CN¥2.28 | CN¥12.14 | x |
| 2021-12-31 | CN¥1.96 | CN¥12.14 | x |
| 2022-12-31 | CN¥2.05 | CN¥12.14 | x |
| 2023-12-31 | CN¥2.14 | CN¥12.14 | x |
| 2024-12-31 | CN¥1.87 | CN¥12.14 | x |
| 2025-12-31 | CN¥1.84 | CN¥12.14 | 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): -2.42%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -1.24%
- • Asset Turnover: 0.79x
- • Equity Multiplier: 2.47x
- Recent ROE (-2.42%) is below the historical average (7.53%), 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 |
| 2025 | -2.42% | -1.24% | 0.79x | 2.47x | CN¥-68.41 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: $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 |
|---|---|---|---|---|
| Brilliance Technology Co Ltd (300542) | CN¥540.39 Million | 16.58% | 1.43x | $530.38 Million |
| 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 Brilliance Technology Co Ltd
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