Cosonic Intelligent Tech Co Ltd

SHE:300793 China Leisure
Market Cap
$828.28 Million
CN¥6.08 Billion CNY
Market Cap Rank
#9736 Global
#2069 in China
Share Price
CN¥15.97
Change (1 day)
-0.50%
52-Week Range
CN¥13.72 - CN¥20.70
All Time High
CN¥42.85
About

Cosonic Intelligent Technologies Co., Ltd. engages in the design, development, manufacture, and sale of electroacoustic and smart wearable products in China and internationally. The company offers electro-acoustic products, such as TWS earphones, bone conduction earphones, smart speakers, etc.; smart wearable products, including smart watches, smart glasses, etc., as well as audio glasses, bone c… Read more

Cosonic Intelligent Tech Co Ltd (300793) - Net Assets

Latest net assets as of September 2025: CN¥3.03 Billion CNY

Based on the latest financial reports, Cosonic Intelligent Tech Co Ltd (300793) has net assets worth CN¥3.03 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¥4.44 Billion) and total liabilities (CN¥1.41 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¥3.03 Billion
% of Total Assets 68.17%
Annual Growth Rate 25.74%
5-Year Change 150.05%
10-Year Change N/A
Growth Volatility 37.51

Cosonic Intelligent Tech Co Ltd - Net Assets Trend (2015–2024)

This chart illustrates how Cosonic Intelligent Tech Co 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 Cosonic Intelligent Tech Co Ltd (2015–2024)

The table below shows the annual net assets of Cosonic Intelligent Tech Co Ltd from 2015 to 2024.

Year Net Assets Change
2024-12-31 CN¥3.05 Billion +21.68%
2023-12-31 CN¥2.50 Billion +2.85%
2022-12-31 CN¥2.44 Billion +7.62%
2021-12-31 CN¥2.26 Billion +85.66%
2020-12-31 CN¥1.22 Billion +1.94%
2019-12-31 CN¥1.20 Billion +110.69%
2018-12-31 CN¥567.56 Million +24.47%
2017-12-31 CN¥455.98 Million +7.79%
2016-12-31 CN¥423.01 Million +9.07%
2015-12-31 CN¥387.82 Million --

Equity Component Analysis

This analysis shows how different components contribute to Cosonic Intelligent Tech 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 629.2% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥495.93 Million 16.28%
Common Stock CN¥380.52 Million 12.49%
Other Comprehensive Income CN¥230.42 Million 7.56%
Other Components CN¥1.94 Billion 63.67%
Total Equity CN¥3.05 Billion 100.00%

Cosonic Intelligent Tech Co Ltd Competitors by Market Cap

The table below lists competitors of Cosonic Intelligent Tech Co Ltd ranked by their market capitalization.

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 2,502,501,884 to 3,046,459,972, a change of 543,958,088 (21.7%).
  • Net income of 41,324,645 contributed positively to equity growth.
  • Dividend payments of 54,338,853 reduced retained earnings.
  • Share repurchases of 62,296,242 reduced equity.
  • Other comprehensive income increased equity by 233,650,279.
  • Other factors increased equity by 385,618,259.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥41.32 Million +1.36%
Dividends Paid CN¥54.34 Million -1.78%
Share Repurchases CN¥62.30 Million -2.04%
Other Comprehensive Income CN¥233.65 Million +7.67%
Other Changes CN¥385.62 Million +12.66%
Total Change CN¥- 21.74%

Book Value vs Market Value Analysis

This analysis compares Cosonic Intelligent Tech 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: 1.75x
  • The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
  • The price-to-book ratio has decreased from 6.86x to 1.75x 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¥2.33 CN¥15.97 x
2016-12-31 CN¥2.11 CN¥15.97 x
2017-12-31 CN¥2.30 CN¥15.97 x
2018-12-31 CN¥2.82 CN¥15.97 x
2019-12-31 CN¥4.48 CN¥15.97 x
2020-12-31 CN¥4.57 CN¥15.97 x
2021-12-31 CN¥8.19 CN¥15.97 x
2022-12-31 CN¥7.20 CN¥15.97 x
2023-12-31 CN¥7.36 CN¥15.97 x
2024-12-31 CN¥9.11 CN¥15.97 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Cosonic Intelligent Tech 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): 1.36%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 1.68%
  • • Asset Turnover: 0.56x
  • • Equity Multiplier: 1.44x
  • Recent ROE (1.36%) is below the historical average (7.33%), 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 1.34% 0.90% 1.07x 1.39x CN¥-33.47 Million
2016 7.10% 3.60% 0.99x 1.99x CN¥-12.27 Million
2017 13.61% 5.09% 1.19x 2.25x CN¥16.43 Million
2018 19.47% 8.19% 1.18x 2.01x CN¥53.69 Million
2019 10.10% 5.35% 1.12x 1.69x CN¥1.18 Million
2020 5.60% 2.57% 1.01x 2.16x CN¥-53.65 Million
2021 2.32% 1.92% 0.79x 1.52x CN¥-173.82 Million
2022 7.13% 7.99% 0.62x 1.45x CN¥-69.97 Million
2023 5.30% 5.58% 0.73x 1.30x CN¥-117.60 Million
2024 1.36% 1.68% 0.56x 1.44x CN¥-263.32 Million

Industry Comparison

This section compares Cosonic Intelligent Tech Co Ltd's net assets metrics with peer companies in the Leisure industry.

Industry Context

  • Industry: Leisure
  • Average net assets among peers: $1,311,726,261
  • Average return on equity (ROE) among peers: 5.60%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Cosonic Intelligent Tech Co Ltd (300793) CN¥3.03 Billion 1.34% 0.47x $555.77 Million
Sportsoul Co. Ltd. A (001300) $1.04 Billion -4.14% 0.16x $178.56 Million
HL Corp Shenzhen (002105) $227.43 Million 13.86% 2.02x $177.32 Million
Goldlok Toys Holdings Guangdong Co Ltd (002348) $1.39 Billion 3.98% 0.25x $627.40 Million
Guangdong Qunxing Toys Joint-Stock Co Ltd (002575) $853.80 Million 6.13% 0.02x $533.55 Million
Shanghai Yaoji Playing Card Co Ltd (002605) $2.73 Billion 12.77% 0.61x $690.34 Million
Xiamen Comfort Science&Technology Group Co Ltd (002614) $5.09 Billion 9.01% 0.82x $341.19 Million
Guangzhou Pearl River Piano Group Co Ltd (002678) $2.03 Billion 7.47% 0.43x $195.17 Million
Shifeng Cultural Development Co Ltd (002862) $513.21 Million -0.19% 0.31x $198.09 Million
Impulse Qingdao Health Tech Co Ltd (002899) $1.24 Billion 7.11% 0.85x $414.15 Million
China Bicycle Co Holdings Ltd (200017) $-1.99 Billion 0.00% 0.00x $103.15 Million