Yutong Optical

SHE:300790 China Consumer Electronics
Market Cap
$1.30 Billion
CN¥9.52 Billion CNY
Market Cap Rank
#7966 Global
#1440 in China
Share Price
CN¥25.45
Change (1 day)
-3.60%
52-Week Range
CN¥18.84 - CN¥35.50
All Time High
CN¥35.50
About

DongGuan YuTong Optical Technology Co.,Ltd. engages in the research and development, production, and sale of optical lenses and other products in China. The company offers super starlight series, all in-one machine series, 4K series, zoom series, starlight fixed focus series, general fixed focus series, large-angle fixed focus series, fisheye series, CS series and other series of lens products us… Read more

Yutong Optical (300790) - Net Assets

Latest net assets as of September 2025: CN¥2.59 Billion CNY

Based on the latest financial reports, Yutong Optical (300790) has net assets worth CN¥2.59 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¥5.89 Billion) and total liabilities (CN¥3.30 Billion). 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¥2.59 Billion
% of Total Assets 44.01%
Annual Growth Rate 33.61%
5-Year Change 87.69%
10-Year Change N/A
Growth Volatility 38.52

Yutong Optical - Net Assets Trend (2015–2024)

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

Annual Net Assets for Yutong Optical (2015–2024)

The table below shows the annual net assets of Yutong Optical from 2015 to 2024.

Year Net Assets Change
2024-12-31 CN¥2.41 Billion +20.44%
2023-12-31 CN¥2.00 Billion +5.23%
2022-12-31 CN¥1.90 Billion +16.12%
2021-12-31 CN¥1.64 Billion +27.54%
2020-12-31 CN¥1.28 Billion +7.65%
2019-12-31 CN¥1.19 Billion +93.95%
2018-12-31 CN¥614.24 Million +19.00%
2017-12-31 CN¥516.17 Million +121.24%
2016-12-31 CN¥233.31 Million +31.63%
2015-12-31 CN¥177.25 Million --

Equity Component Analysis

This analysis shows how different components contribute to Yutong Optical'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 6250.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥780.40 Million 32.42%
Common Stock CN¥374.12 Million 15.54%
Other Components CN¥1.25 Billion 52.04%
Total Equity CN¥2.41 Billion 100.00%

Yutong Optical Competitors by Market Cap

The table below lists competitors of Yutong Optical ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Yutong Optical's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 1,881,112,559 to 2,407,131,238, a change of 526,018,679 (28.0%).
  • Net income of 183,561,229 contributed positively to equity growth.
  • Dividend payments of 86,719,250 reduced retained earnings.
  • Share repurchases of 124,126,993 reduced equity.
  • Other factors increased equity by 553,303,693.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥183.56 Million +7.63%
Dividends Paid CN¥86.72 Million -3.6%
Share Repurchases CN¥124.13 Million -5.16%
Other Changes CN¥553.30 Million +22.99%
Total Change CN¥- 27.96%

Book Value vs Market Value Analysis

This analysis compares Yutong Optical'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: 3.47x
  • 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 19.74x to 3.47x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2015-12-31 CN¥1.29 CN¥25.45 x
2016-12-31 CN¥1.24 CN¥25.45 x
2017-12-31 CN¥2.48 CN¥25.45 x
2018-12-31 CN¥2.64 CN¥25.45 x
2019-12-31 CN¥3.86 CN¥25.45 x
2020-12-31 CN¥4.11 CN¥25.45 x
2021-12-31 CN¥4.85 CN¥25.45 x
2022-12-31 CN¥5.49 CN¥25.45 x
2023-12-31 CN¥5.78 CN¥25.45 x
2024-12-31 CN¥7.34 CN¥25.45 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Yutong Optical 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): 7.63%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 6.69%
  • • Asset Turnover: 0.52x
  • • Equity Multiplier: 2.21x
  • Recent ROE (7.63%) is below the historical average (13.20%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2015 30.46% 12.37% 1.32x 1.87x CN¥33.87 Million
2016 21.43% 8.60% 1.09x 2.28x CN¥26.66 Million
2017 13.43% 9.00% 0.78x 1.91x CN¥17.69 Million
2018 15.97% 9.83% 0.77x 2.10x CN¥36.65 Million
2019 8.68% 8.40% 0.58x 1.78x CN¥-15.71 Million
2020 9.88% 8.61% 0.54x 2.13x CN¥-1.49 Million
2021 14.84% 11.77% 0.60x 2.10x CN¥79.09 Million
2022 8.01% 7.81% 0.43x 2.37x CN¥-35.86 Million
2023 1.64% 1.44% 0.42x 2.69x CN¥-157.26 Million
2024 7.63% 6.69% 0.52x 2.21x CN¥-57.15 Million

Industry Comparison

This section compares Yutong Optical's net assets metrics with peer companies in the Consumer Electronics industry.

Industry Context

  • Industry: Consumer Electronics
  • Average net assets among peers: $2,417,864,350
  • Average return on equity (ROE) among peers: 17.70%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Yutong Optical (300790) CN¥2.59 Billion 30.46% 1.27x $850.06 Million
Konka Group Co Ltd (000016) $803.11 Million 33.00% 2.14x $834.83 Million
Tianma Microelectronics Co Ltd (000050) $13.25 Billion 4.19% 0.63x $1.46 Billion
Guangdong Goworld Co Ltd (000823) $189.06 Million 29.67% 0.83x $782.76 Million
Soyea Technology Co Ltd (000909) $619.17 Million 3.70% 3.31x $199.78 Million
Guangdong AVCiT Tech Hldg Co (001229) $332.60 Million 29.11% 0.18x $166.04 Million
Emdoor Information Co. Ltd. A (001314) $183.39 Million 3.34% 1.39x $345.23 Million
Hengdian Group DMEGC Magnetics Co Ltd (002056) $4.74 Billion 14.54% 0.43x $2.26 Billion
Shenzhen Auto Electric Power Plant Co Ltd (002227) $119.38 Million 29.15% 0.90x $150.39 Million
Goertek Inc (002241) $1.71 Billion 16.17% 0.92x $7.92 Billion
Edifier Technology Co Ltd (002351) $2.23 Billion 14.12% 0.20x $640.66 Million