Pharmaron Beijing Co Ltd (300759) - Net Assets

Latest as of September 2025: CN¥15.18 Billion CNY ≈ $2.22 Billion USD

Based on the latest financial reports, Pharmaron Beijing Co Ltd (300759) has net assets worth CN¥15.18 Billion CNY (≈ $2.22 Billion 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¥25.80 Billion ≈ $3.78 Billion USD) and total liabilities (CN¥10.62 Billion ≈ $1.55 Billion 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. Also explore Pharmaron Beijing Co Ltd balance sheet assets for the complete picture of this company's asset base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥15.18 Billion
% of Total Assets	58.84%
Annual Growth Rate	49.3%
5-Year Change	59.2%
10-Year Change	8344.3%
Growth Volatility	282.91

Pharmaron Beijing Co Ltd - Net Assets Trend (2014–2024)

This chart illustrates how Pharmaron Beijing Co Ltd's net assets have evolved over time, based on quarterly financial data. Check Pharmaron Beijing Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Net Assets for Pharmaron Beijing Co Ltd (2014–2024)

The table below shows the annual net assets of Pharmaron Beijing Co Ltd from 2014 to 2024. For live valuation and market cap data, see Pharmaron Beijing Co Ltd (300759) market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥14.22 Billion ≈ $2.08 Billion	+7.44%
2023-12-31	CN¥13.24 Billion ≈ $1.94 Billion	+22.12%
2022-12-31	CN¥10.84 Billion ≈ $1.59 Billion	+5.29%
2021-12-31	CN¥10.30 Billion ≈ $1.51 Billion	+15.24%
2020-12-31	CN¥8.93 Billion ≈ $1.31 Billion	+13.98%
2019-12-31	CN¥7.84 Billion ≈ $1.15 Billion	+234.68%
2018-12-31	CN¥2.34 Billion ≈ $342.70 Million	+16.50%
2017-12-31	CN¥2.01 Billion ≈ $294.17 Million	+14.00%
2016-12-31	CN¥1.76 Billion ≈ $258.04 Million	+946.97%
2015-12-31	CN¥168.43 Million ≈ $24.65 Million	-34.78%
2014-12-31	CN¥258.25 Million ≈ $37.79 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Pharmaron Beijing 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 660818506202.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥6.44 Billion	47.31%
Common Stock	CN¥1.78 Billion	13.06%
Other Components	CN¥5.40 Billion	39.64%
Total Equity	CN¥13.62 Billion	100.00%

Pharmaron Beijing Co Ltd Competitors by Market Cap

The table below lists competitors of Pharmaron Beijing Co Ltd ranked by their market capitalization.

Company	Market Cap
ASM Pacific Technology Limited F:AY7A	$7.67 Billion
The Magnum Ice Cream Company N.V. AS:MICC	$7.67 Billion
Tetra Tech Inc NASDAQ:TTEK	$7.68 Billion
Corporacion Acciona Energias Renovables SA MC:ANE	$7.68 Billion
Turkiye Is Bankasi AS Class C IS:ISCTR	$7.66 Billion
Ternium S.A F:T5Z	$7.66 Billion
Oil India Limited NSE:OIL	$7.66 Billion
AptarGroup Inc NYSE:ATR	$7.66 Billion

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 12,556,797,361 to 13,619,333,910, a change of 1,062,536,549 (8.5%).
Net income of 1,793,350,821 contributed positively to equity growth.
Dividend payments of 542,234,339 reduced retained earnings.
Share repurchases of 285,906,000 reduced equity.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥1.79 Billion	+13.17%
Dividends Paid	CN¥542.23 Million	-3.98%
Share Repurchases	CN¥285.91 Million	-2.1%
Other Changes	CN¥97.33 Million	+0.71%
Total Change	CN¥-	8.46%

Book Value vs Market Value Analysis

This analysis compares Pharmaron Beijing 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: 4.62x
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 69.44x to 4.62x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2014-12-31	CN¥0.51	CN¥35.48	x
2015-12-31	CN¥0.33	CN¥35.48	x
2016-12-31	CN¥2.33	CN¥35.48	x
2017-12-31	CN¥2.25	CN¥35.48	x
2018-12-31	CN¥3.80	CN¥35.48	x
2019-12-31	CN¥11.83	CN¥35.48	x
2020-12-31	CN¥11.23	CN¥35.48	x
2021-12-31	CN¥12.80	CN¥35.48	x
2022-12-31	CN¥5.94	CN¥35.48	x
2023-12-31	CN¥7.07	CN¥35.48	x
2024-12-31	CN¥7.68	CN¥35.48	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Pharmaron Beijing 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): 13.17%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 14.61%
• Asset Turnover: 0.51x
• Equity Multiplier: 1.76x
Recent ROE (13.17%) is below the historical average (14.86%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2014	8.13%	2.66%	0.85x	3.61x	CN¥-4.83 Million
2015	43.84%	6.55%	0.96x	6.97x	CN¥57.00 Million
2016	10.03%	10.83%	0.58x	1.59x	CN¥569.56K
2017	11.56%	10.06%	0.59x	1.96x	CN¥31.09 Million
2018	14.30%	11.45%	0.63x	1.99x	CN¥100.15 Million
2019	7.05%	14.56%	0.38x	1.28x	CN¥-229.51 Million
2020	13.22%	22.84%	0.43x	1.34x	CN¥285.35 Million
2021	16.40%	22.31%	0.40x	1.82x	CN¥648.10 Million
2022	13.03%	13.39%	0.50x	1.94x	CN¥319.74 Million
2023	12.75%	13.88%	0.44x	2.11x	CN¥345.42 Million
2024	13.17%	14.61%	0.51x	1.76x	CN¥431.42 Million

Industry Comparison

This section compares Pharmaron Beijing Co Ltd's net assets metrics with peer companies in the Biotechnology industry.

Industry Context

Industry: Biotechnology
Average net assets among peers: $1,586,514,275
Average return on equity (ROE) among peers: -9.60%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Pharmaron Beijing Co Ltd (300759)	CN¥15.18 Billion	8.13%	0.70x	$7.67 Billion
Shenzhen CAU Technology Co Ltd (000004)	$72.91 Million	-180.40%	3.27x	$9.88 Million
Pacific Shuanglin Bio pharmacy Co Ltd (000403)	$8.08 Billion	5.19%	0.17x	$1.35 Billion
Nanhua Bio Medicine Co Ltd (000504)	$445.86 Million	0.46%	0.45x	$412.90 Million
Jiangsu Sihuan Bioengineering Co Ltd (000518)	$642.80 Million	-4.58%	0.44x	$586.05 Million
Chengzhi Shareholding Co Ltd (000990)	$129.07 Million	18.02%	0.66x	$1.60 Billion
Hualan Biological EngineeringInc (002007)	$2.83 Billion	10.59%	0.05x	$3.52 Billion
Da An Gene Co Ltd of Sun Yat-Sen University (002030)	$482.34 Million	11.70%	0.40x	$1.06 Billion
Shanghai RAAS Blood Products Co Ltd Class A (002252)	$927.27 Million	21.61%	0.09x	$4.94 Billion
Baolingbao Biology Co Ltd (002286)	$703.11 Million	6.09%	0.47x	$436.60 Million
Tibet Cheezheng Tibetan Medicine Co Ltd (002287)	$1.55 Billion	15.33%	0.16x	$1.76 Billion

About Pharmaron Beijing Co Ltd

SHE:300759 China Biotechnology

Market Cap

$7.67 Billion

CN¥52.39 Billion CNY

Market Cap Rank

#2678 Global

#314 in China

Share Price

CN¥35.48

Change (1 day)

-8.08%

52-Week Range

CN¥21.72 - CN¥40.30

All Time High

CN¥10080.27