Bsm Chemical Co Ltd (300796) - Net Assets
Based on the latest financial reports, Bsm Chemical Co Ltd (300796) has net assets worth CN¥1.76 Billion CNY (≈ $257.86 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¥3.26 Billion ≈ $477.12 Million USD) and total liabilities (CN¥1.50 Billion ≈ $219.26 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 Bsm Chemical Co Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.76 Billion |
| % of Total Assets | 54.04% |
| Annual Growth Rate | 28.38% |
| 5-Year Change | 61.9% |
| 10-Year Change | 608.5% |
| Growth Volatility | 34.99 |
Bsm Chemical Co Ltd - Net Assets Trend (2015–2025)
This chart illustrates how Bsm Chemical Co Ltd's net assets have evolved over time, based on quarterly financial data. See 300796 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Bsm Chemical Co Ltd (2015–2025)
The table below shows the annual net assets of Bsm Chemical Co Ltd from 2015 to 2025. For live valuation and market cap data, see Bsm Chemical Co Ltd stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.76 Billion ≈ $258.01 Million |
+0.01% |
| 2024-12-31 | CN¥1.76 Billion ≈ $257.99 Million |
+3.52% |
| 2023-12-31 | CN¥1.70 Billion ≈ $249.21 Million |
+4.39% |
| 2022-12-31 | CN¥1.63 Billion ≈ $238.74 Million |
+49.80% |
| 2021-12-31 | CN¥1.09 Billion ≈ $159.37 Million |
+4.93% |
| 2020-12-31 | CN¥1.04 Billion ≈ $151.87 Million |
+2.82% |
| 2019-12-31 | CN¥1.01 Billion ≈ $147.70 Million |
+83.09% |
| 2018-12-31 | CN¥551.30 Million ≈ $80.67 Million |
+16.78% |
| 2017-12-31 | CN¥472.07 Million ≈ $69.08 Million |
+89.69% |
| 2016-12-31 | CN¥248.87 Million ≈ $36.42 Million |
+71.75% |
| 2015-12-31 | CN¥144.90 Million ≈ $21.20 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Bsm Chemical 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 3641.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥418.84 Million | 24.43% |
| Other Components | CN¥1.30 Billion | 75.57% |
| Total Equity | CN¥1.71 Billion | 100.00% |
Bsm Chemical Co Ltd Competitors by Market Cap
The table below lists competitors of Bsm Chemical Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Gladstone Investment Corporation 8.00% Notes due 2028
NASDAQ:GAINL
|
$358.34 Million |
|
Acme Electronics
TWO:8121
|
$358.34 Million |
|
Chongqing Sansheng Building Materials Co Ltd
SHE:002742
|
$358.38 Million |
|
Simei Media Co Ltd
SHE:002712
|
$358.40 Million |
|
Shaanxi Meibang Pharmaceutical Group Co Ltd
SHG:605033
|
$358.29 Million |
|
Xinjiang Tianrun Dairy Co Ltd
SHG:600419
|
$358.27 Million |
|
Greenyard NV
BR:GREEN
|
$358.22 Million |
|
Primis Financial Corp
NASDAQ:FRST
|
$358.20 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Bsm Chemical Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,708,001,408 to 1,714,641,288, a change of 6,639,880 (0.4%).
- Net income of 24,068,748 contributed positively to equity growth.
- Dividend payments of 30,628,158 reduced retained earnings.
- Other comprehensive income decreased equity by 44,121,680.
- Other factors increased equity by 57,320,969.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥24.07 Million | +1.4% |
| Dividends Paid | CN¥30.63 Million | -1.79% |
| Other Comprehensive Income | CN¥-44.12 Million | -2.57% |
| Other Changes | CN¥57.32 Million | +3.34% |
| Total Change | CN¥- | 0.39% |
Book Value vs Market Value Analysis
This analysis compares Bsm Chemical 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: 1.43x
- 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 8.03x to 1.43x 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¥0.84 | CN¥6.78 | x |
| 2016-12-31 | CN¥1.24 | CN¥6.78 | x |
| 2017-12-31 | CN¥5.26 | CN¥6.78 | x |
| 2018-12-31 | CN¥2.37 | CN¥6.78 | x |
| 2019-12-31 | CN¥4.23 | CN¥6.78 | x |
| 2020-12-31 | CN¥3.40 | CN¥6.78 | x |
| 2021-12-31 | CN¥3.58 | CN¥6.78 | x |
| 2022-12-31 | CN¥4.52 | CN¥6.78 | x |
| 2023-12-31 | CN¥4.54 | CN¥6.78 | x |
| 2024-12-31 | CN¥4.68 | CN¥6.78 | x |
| 2025-12-31 | CN¥4.75 | CN¥6.78 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Bsm Chemical 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): 1.40%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.58%
- • Asset Turnover: 0.46x
- • Equity Multiplier: 1.92x
- Recent ROE (1.40%) is below the historical average (8.46%), 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 | 17.86% | 8.91% | 0.89x | 2.24x | CN¥10.86 Million |
| 2016 | 15.36% | 10.92% | 0.83x | 1.70x | CN¥12.88 Million |
| 2017 | 15.77% | 16.85% | 0.72x | 1.30x | CN¥26.79 Million |
| 2018 | 14.39% | 16.76% | 0.69x | 1.25x | CN¥23.77 Million |
| 2019 | 6.38% | 12.88% | 0.41x | 1.20x | CN¥-36.19 Million |
| 2020 | 3.74% | 9.50% | 0.31x | 1.27x | CN¥-64.30 Million |
| 2021 | 5.28% | 10.64% | 0.38x | 1.31x | CN¥-50.50 Million |
| 2022 | 9.51% | 19.91% | 0.37x | 1.31x | CN¥-7.82 Million |
| 2023 | 5.28% | 12.64% | 0.24x | 1.75x | CN¥-79.01 Million |
| 2024 | -1.92% | -2.47% | 0.42x | 1.85x | CN¥-203.66 Million |
| 2025 | 1.40% | 1.58% | 0.46x | 1.92x | CN¥-147.40 Million |
Industry Comparison
This section compares Bsm Chemical Co Ltd's net assets metrics with peer companies in the Chemicals industry.
Industry Context
- Industry: Chemicals
- Average net assets among peers: $814,039,775
- Average return on equity (ROE) among peers: 11.86%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Bsm Chemical Co Ltd (300796) | CN¥1.76 Billion | 17.86% | 0.85x | $358.30 Million |
| North Huajin Chemical Industries Co Ltd (000059) | $1.66 Billion | 14.45% | 1.50x | $940.88 Million |
| Sichuan Chemical Co Ltd (000155) | $452.40 Million | 20.36% | 1.97x | $3.48 Billion |
| Jiangsu Wujiang China Eastern Silk Market Co Ltd (000301) | $2.56 Billion | 4.43% | 0.36x | $11.21 Billion |
| Zangge Holding Co Ltd (000408) | $500.14 Million | 2.06% | 0.92x | $17.56 Billion |
| Sichuan Jinlu Group Co Ltd (000510) | $1.17 Billion | 5.97% | 1.33x | $2.10 Billion |
| Jilin Gpro Titanium Industry Co Ltd (000545) | $152.09 Million | 4.78% | 1.62x | $348.02 Million |
| Aoyuan Beauty Valley Technology Co Ltd (000615) | $560.43 Million | 4.68% | 0.78x | $891.94 Million |
| Ningxia Younglight Chemicals Co Ltd (000635) | $342.74 Million | 13.58% | 2.48x | $376.61 Million |
| Maoming Petro-Chemical Shihua Co Ltd (000637) | $702.67 Million | 17.21% | 0.08x | $286.04 Million |
| Inner Mongolia Yuan Xing Energy Co Ltd (000683) | $35.88 Million | 31.04% | 3.02x | $3.42 Billion |
About Bsm Chemical Co Ltd
BSM Chemical Co.,Ltd. engages in the research and development, and production, and sale of pesticide and pharmaceutical intermediates, pesticide technicals, and pesticide formulations in the Mainland of China and internationally. It offers mononitroxylene isomers and dimethylaniline series reduction products, such as 4-nitro-o-xylene, N-(1-ethylpropyl) -3,4-dimethylaniline, etc. The company was f… Read more