Guangdong Jinma Entertainment Corp Ltd
Guangdong Jinma Entertainment Corporation Limited designs, manufactures, and installs amusement facilities. The company also plans, designs, constructs, and operates cultural tourism projects. It offers high-end amusement equipment, such as roller coaster, ferris wheel, tower, carousel, water, overhead tour bus, and children projects; and virtual immersive rides, including flying theaters, movie … Read more
Guangdong Jinma Entertainment Corp Ltd (300756) - Net Assets
Latest net assets as of September 2025: CN¥1.47 Billion CNY
Based on the latest financial reports, Guangdong Jinma Entertainment Corp Ltd (300756) has net assets worth CN¥1.47 Billion 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¥2.36 Billion) and total liabilities (CN¥892.15 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¥1.47 Billion |
| % of Total Assets | 62.18% |
| Annual Growth Rate | 39.34% |
| 5-Year Change | 36.56% |
| 10-Year Change | 504.45% |
| Growth Volatility | 67.45 |
Guangdong Jinma Entertainment Corp Ltd - Net Assets Trend (2012–2024)
This chart illustrates how Guangdong Jinma Entertainment Corp 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 Guangdong Jinma Entertainment Corp Ltd (2012–2024)
The table below shows the annual net assets of Guangdong Jinma Entertainment Corp Ltd from 2012 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥1.40 Billion | -0.73% |
| 2023-12-31 | CN¥1.41 Billion | +29.27% |
| 2022-12-31 | CN¥1.09 Billion | +3.54% |
| 2021-12-31 | CN¥1.05 Billion | +2.77% |
| 2020-12-31 | CN¥1.02 Billion | -2.99% |
| 2019-12-31 | CN¥1.06 Billion | +8.36% |
| 2018-12-31 | CN¥974.93 Million | +129.22% |
| 2017-12-31 | CN¥425.32 Million | +32.27% |
| 2016-12-31 | CN¥321.54 Million | +38.87% |
| 2015-12-31 | CN¥231.54 Million | +76.55% |
| 2014-12-31 | CN¥131.15 Million | +48.64% |
| 2013-12-31 | CN¥88.23 Million | +237.74% |
| 2012-12-31 | CN¥26.12 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Guangdong Jinma Entertainment Corp 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 3551.8% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥521.39 Million | 37.76% |
| Common Stock | CN¥157.60 Million | 11.41% |
| Other Comprehensive Income | CN¥49.45 Million | 3.58% |
| Other Components | CN¥652.39 Million | 47.25% |
| Total Equity | CN¥1.38 Billion | 100.00% |
Guangdong Jinma Entertainment Corp Ltd Competitors by Market Cap
The table below lists competitors of Guangdong Jinma Entertainment Corp Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
ULS Group Inc
OTCGREY:ULPRF
|
$604.34 Million |
|
ViTrox Corporation Bhd
KLSE:0097
|
$604.35 Million |
|
Oil-Dri Corporation Of America
NYSE:ODC
|
$604.86 Million |
|
Beijing Capital International Airport Company Limited
PINK:BJCHF
|
$604.88 Million |
|
Pfeiffer Vacuum Technology AG
PINK:PFFVF
|
$604.24 Million |
|
Esperion Therapeutics Inc
NASDAQ:ESPR
|
$604.15 Million |
|
GuangZhou BaiYun Elec Equip Co
SHG:603861
|
$604.09 Million |
|
YiDong Electronics Technology Co. Ltd.
SHE:301123
|
$604.01 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Guangdong Jinma Entertainment Corp Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,387,172,886 to 1,380,836,018, a change of -6,336,868 (-0.5%).
- Net income of 7,353,251 contributed positively to equity growth.
- Dividend payments of 17,367,850 reduced retained earnings.
- Other comprehensive income increased equity by 4,044,060.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥7.35 Million | +0.53% |
| Dividends Paid | CN¥17.37 Million | -1.26% |
| Other Comprehensive Income | CN¥4.04 Million | +0.29% |
| Other Changes | CN¥-366.33K | -0.03% |
| Total Change | CN¥- | -0.46% |
Book Value vs Market Value Analysis
This analysis compares Guangdong Jinma Entertainment Corp 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: 4.27x
- 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 91.59x to 4.27x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2012-12-31 | CN¥0.44 | CN¥40.07 | x |
| 2013-12-31 | CN¥1.73 | CN¥40.07 | x |
| 2014-12-31 | CN¥1.24 | CN¥40.07 | x |
| 2015-12-31 | CN¥2.19 | CN¥40.07 | x |
| 2016-12-31 | CN¥3.04 | CN¥40.07 | x |
| 2017-12-31 | CN¥4.02 | CN¥40.07 | x |
| 2018-12-31 | CN¥9.23 | CN¥40.07 | x |
| 2019-12-31 | CN¥7.49 | CN¥40.07 | x |
| 2020-12-31 | CN¥7.26 | CN¥40.07 | x |
| 2021-12-31 | CN¥7.33 | CN¥40.07 | x |
| 2022-12-31 | CN¥7.58 | CN¥40.07 | x |
| 2023-12-31 | CN¥9.31 | CN¥40.07 | x |
| 2024-12-31 | CN¥9.39 | CN¥40.07 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Guangdong Jinma Entertainment Corp 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): 0.53%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.27%
- • Asset Turnover: 0.24x
- • Equity Multiplier: 1.71x
- Recent ROE (0.53%) is below the historical average (21.72%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | 67.38% | 9.06% | 0.60x | 12.32x | CN¥14.99 Million |
| 2013 | 46.50% | 14.44% | 0.49x | 6.56x | CN¥32.20 Million |
| 2014 | 50.42% | 18.87% | 0.49x | 5.47x | CN¥53.02 Million |
| 2015 | 43.19% | 20.18% | 0.63x | 3.42x | CN¥76.86 Million |
| 2016 | 27.43% | 18.03% | 0.54x | 2.83x | CN¥56.05 Million |
| 2017 | 24.06% | 20.54% | 0.49x | 2.38x | CN¥59.79 Million |
| 2018 | 10.06% | 18.84% | 0.31x | 1.74x | CN¥550.94K |
| 2019 | 10.37% | 17.51% | 0.37x | 1.61x | CN¥3.86 Million |
| 2020 | -1.97% | -5.26% | 0.21x | 1.77x | CN¥-122.65 Million |
| 2021 | 3.34% | 6.87% | 0.28x | 1.74x | CN¥-69.22 Million |
| 2022 | -2.29% | -6.07% | 0.21x | 1.81x | CN¥-131.92 Million |
| 2023 | 3.33% | 6.25% | 0.35x | 1.52x | CN¥-92.55 Million |
| 2024 | 0.53% | 1.27% | 0.24x | 1.71x | CN¥-130.73 Million |
Industry Comparison
This section compares Guangdong Jinma Entertainment Corp Ltd's net assets metrics with peer companies in the Leisure industry.
Industry Context
- Industry: Leisure
- Average net assets among peers: $780,869,385
- Average return on equity (ROE) among peers: 7.42%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Guangdong Jinma Entertainment Corp Ltd (300756) | CN¥1.47 Billion | 67.38% | 0.61x | $604.28 Million |
| China Bicycle Co Holdings Ltd (000017) | $-1.76 Billion | 0.00% | 0.00x | $399.65 Million |
| Sportsoul Co. Ltd. A (001300) | $1.06 Billion | 2.11% | 0.25x | $179.80 Million |
| HL Corp Shenzhen (002105) | $567.28 Million | 4.46% | 1.51x | $173.11 Million |
| Goldlok Toys Holdings Guangdong Co Ltd (002348) | $1.12 Billion | 5.75% | 0.06x | $627.40 Million |
| Guangdong Qunxing Toys Joint-Stock Co Ltd (002575) | $884.00 Million | 4.93% | 0.13x | $533.55 Million |
| Shanghai Yaoji Playing Card Co Ltd (002605) | $1.06 Billion | 8.95% | 0.37x | $695.43 Million |
| Xiamen Comfort Science&Technology Group Co Ltd (002614) | $217.49 Million | 21.16% | 1.94x | $334.52 Million |
| Guangzhou Pearl River Piano Group Co Ltd (002678) | $3.73 Billion | 0.16% | 0.22x | $191.51 Million |
| Shifeng Cultural Development Co Ltd (002862) | $569.17 Million | 5.62% | 0.07x | $192.82 Million |
| Impulse Qingdao Health Tech Co Ltd (002899) | $361.39 Million | 21.08% | 0.71x | $407.33 Million |