Yipinhong Pharmaceutical Co Ltd Class A (300723) - Net Assets
Based on the latest financial reports, Yipinhong Pharmaceutical Co Ltd Class A (300723) has net assets worth CN¥1.97 Billion CNY (≈ $288.46 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¥4.70 Billion ≈ $687.40 Million USD) and total liabilities (CN¥2.73 Billion ≈ $398.94 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 300723 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.97 Billion |
| % of Total Assets | 41.96% |
| Annual Growth Rate | 18.39% |
| 5-Year Change | -30.31% |
| 10-Year Change | 318.04% |
| Growth Volatility | 67.03 |
Yipinhong Pharmaceutical Co Ltd Class A - Net Assets Trend (2013–2025)
This chart illustrates how Yipinhong Pharmaceutical Co Ltd Class A's net assets have evolved over time, based on quarterly financial data. See 300723 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Yipinhong Pharmaceutical Co Ltd Class A (2013–2025)
The table below shows the annual net assets of Yipinhong Pharmaceutical Co Ltd Class A from 2013 to 2025. For live valuation and market cap data, see 300723 company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.41 Billion ≈ $205.84 Million |
-27.34% |
| 2024-12-31 | CN¥1.94 Billion ≈ $283.28 Million |
-25.48% |
| 2023-12-31 | CN¥2.60 Billion ≈ $380.16 Million |
+19.95% |
| 2022-12-31 | CN¥2.17 Billion ≈ $316.92 Million |
+7.30% |
| 2021-12-31 | CN¥2.02 Billion ≈ $295.35 Million |
+35.01% |
| 2020-12-31 | CN¥1.50 Billion ≈ $218.77 Million |
+11.52% |
| 2019-12-31 | CN¥1.34 Billion ≈ $196.17 Million |
+3.18% |
| 2018-12-31 | CN¥1.30 Billion ≈ $190.13 Million |
+17.22% |
| 2017-12-31 | CN¥1.11 Billion ≈ $162.20 Million |
+229.40% |
| 2016-12-31 | CN¥336.50 Million ≈ $49.24 Million |
+67.70% |
| 2015-12-31 | CN¥200.66 Million ≈ $29.36 Million |
+57.35% |
| 2014-12-31 | CN¥127.52 Million ≈ $18.66 Million |
-31.29% |
| 2013-12-31 | CN¥185.61 Million ≈ $27.16 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Yipinhong Pharmaceutical Co Ltd Class A'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 533.1% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥389.67 Million | 28.46% |
| Other Components | CN¥979.68 Million | 71.54% |
| Total Equity | CN¥1.37 Billion | 100.00% |
Yipinhong Pharmaceutical Co Ltd Class A Competitors by Market Cap
The table below lists competitors of Yipinhong Pharmaceutical Co Ltd Class A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Shanghai Luoman Lighting Technologies Inc.
SHG:605289
|
$2.21 Billion |
|
Korea Circuit Co. Ltd.
KO:007810
|
$2.21 Billion |
|
Banner Corporation
NASDAQ:BANR
|
$2.21 Billion |
|
Guangdong Ellington Electronics Technology Co Ltd
SHG:603328
|
$2.21 Billion |
|
Avepoint Inc
NASDAQ:AVPT
|
$2.21 Billion |
|
Freshworks Inc
NASDAQ:FRSH
|
$2.21 Billion |
|
Hefei Urban Construction Development Co Ltd
SHE:002208
|
$2.21 Billion |
|
Beijing Toread Outdoor Product
SHE:300005
|
$2.21 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Yipinhong Pharmaceutical Co Ltd Class A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,878,454,901 to 1,369,351,413, a change of -509,103,488 (-27.1%).
- Net loss of 337,794,599 reduced equity.
- Dividend payments of 56,838,972 reduced retained earnings.
- Other factors decreased equity by 114,469,917.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-337.79 Million | -24.67% |
| Dividends Paid | CN¥56.84 Million | -4.15% |
| Other Changes | CN¥-114.47 Million | -8.36% |
| Total Change | CN¥- | -27.10% |
Book Value vs Market Value Analysis
This analysis compares Yipinhong Pharmaceutical Co Ltd Class A'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: 11.02x
- 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 61.53x to 11.02x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2013-12-31 | CN¥0.54 | CN¥33.42 | x |
| 2014-12-31 | CN¥0.39 | CN¥33.42 | x |
| 2015-12-31 | CN¥0.60 | CN¥33.42 | x |
| 2016-12-31 | CN¥1.02 | CN¥33.42 | x |
| 2017-12-31 | CN¥3.32 | CN¥33.42 | x |
| 2018-12-31 | CN¥2.98 | CN¥33.42 | x |
| 2019-12-31 | CN¥3.08 | CN¥33.42 | x |
| 2020-12-31 | CN¥3.42 | CN¥33.42 | x |
| 2021-12-31 | CN¥4.36 | CN¥33.42 | x |
| 2022-12-31 | CN¥4.87 | CN¥33.42 | x |
| 2023-12-31 | CN¥5.74 | CN¥33.42 | x |
| 2024-12-31 | CN¥4.16 | CN¥33.42 | x |
| 2025-12-31 | CN¥3.03 | CN¥33.42 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Yipinhong Pharmaceutical Co Ltd Class A 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): -24.67%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -36.23%
- • Asset Turnover: 0.23x
- • Equity Multiplier: 2.95x
- Recent ROE (-24.67%) is below the historical average (12.53%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 18.62% | 6.50% | 1.23x | 2.32x | CN¥15.27 Million |
| 2014 | 31.61% | 5.09% | 1.08x | 5.75x | CN¥27.56 Million |
| 2015 | 30.85% | 5.88% | 1.63x | 3.22x | CN¥40.83 Million |
| 2016 | 41.22% | 10.98% | 1.66x | 2.26x | CN¥104.03 Million |
| 2017 | 14.15% | 11.35% | 0.93x | 1.34x | CN¥45.99 Million |
| 2018 | 16.04% | 14.57% | 0.80x | 1.37x | CN¥78.38 Million |
| 2019 | 10.81% | 8.78% | 0.91x | 1.35x | CN¥10.80 Million |
| 2020 | 15.19% | 13.47% | 0.78x | 1.44x | CN¥77.12 Million |
| 2021 | 16.37% | 13.96% | 0.59x | 1.98x | CN¥119.48 Million |
| 2022 | 14.17% | 12.75% | 0.56x | 2.00x | CN¥85.56 Million |
| 2023 | 7.32% | 7.37% | 0.57x | 1.75x | CN¥-67.60 Million |
| 2024 | -28.75% | -37.24% | 0.33x | 2.34x | CN¥-727.88 Million |
| 2025 | -24.67% | -36.23% | 0.23x | 2.95x | CN¥-474.73 Million |
Industry Comparison
This section compares Yipinhong Pharmaceutical Co Ltd Class A'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: $3,632,988,841
- Average return on equity (ROE) among peers: 4.16%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yipinhong Pharmaceutical Co Ltd Class A (300723) | CN¥1.97 Billion | 18.62% | 1.38x | $2.21 Billion |
| Shenzhen Neptunus Bioengineering Co Ltd (000078) | $1.97 Billion | 4.04% | 0.54x | $565.97 Million |
| Anhui Fengyuan Pharmaceutical Co Ltd (000153) | $654.09 Million | 2.17% | 0.78x | $359.03 Million |
| Shan Dong Dong-E E-Jiao Co Ltd (000423) | $0.00 | 0.00% | 0.00x | $4.30 Billion |
| Livzon Pharmaceutical Group Inc (000513) | $973.90 Million | 0.17% | 0.60x | $2.52 Billion |
| Wedge Industrial Co Ltd (000534) | $1.29 Billion | 11.69% | 1.47x | $2.41 Billion |
| Yunnan Baiyao Group Co Ltd (000538) | $3.19 Billion | 14.61% | 0.55x | $12.64 Billion |
| Hainan Haiyao Co Ltd (000566) | $353.98 Million | -9.58% | 0.80x | $715.72 Million |
| Tus Pharmaceutical Group Co Ltd (000590) | $307.22 Million | 6.68% | 0.79x | $319.94 Million |
| Northeast Pharmaceutical Group Co Ltd (000597) | $2.55 Billion | 4.67% | 3.16x | $916.75 Million |
| Jilin Aodong Pharmaceutical Group Co Ltd (000623) | $25.04 Billion | 7.11% | 0.16x | $3.00 Billion |
About Yipinhong Pharmaceutical Co Ltd Class A
ApicHope Pharmaceutical Group Co., Ltd. engages in the research, development, production, and sale of pharmaceutical drugs in China. The company offers pediatric medicines, such as fuganlin and yiqi jianpi oral liquids, carboxymestrine oral solutions, and xiao'er kechuanling oral liquid products; and clindamycin palmitate hydrochloride dispersible tablets, acetylkitasamycin for suspension, qinxia… Read more