Jiangxi Naipu Mining Machinery (300818) - Net Assets
Based on the latest financial reports, Jiangxi Naipu Mining Machinery (300818) has net assets worth CN¥1.91 Billion CNY (≈ $280.02 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¥3.76 Billion ≈ $550.26 Million USD) and total liabilities (CN¥1.85 Billion ≈ $270.24 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 Jiangxi Naipu Mining Machinery tangible book value ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.91 Billion |
| % of Total Assets | 50.89% |
| Annual Growth Rate | 18.78% |
| 5-Year Change | 66.47% |
| 10-Year Change | 455.6% |
| Growth Volatility | 15.96 |
Jiangxi Naipu Mining Machinery - Net Assets Trend (2013–2025)
This chart illustrates how Jiangxi Naipu Mining Machinery's net assets have evolved over time, based on quarterly financial data. See operational self-sufficiency of Jiangxi Naipu Mining Machinery to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Jiangxi Naipu Mining Machinery (2013–2025)
The table below shows the annual net assets of Jiangxi Naipu Mining Machinery from 2013 to 2025. For live valuation and market cap data, see Jiangxi Naipu Mining Machinery stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.85 Billion ≈ $271.30 Million |
+16.36% |
| 2024-12-31 | CN¥1.59 Billion ≈ $233.16 Million |
+18.54% |
| 2023-12-31 | CN¥1.34 Billion ≈ $196.68 Million |
+5.99% |
| 2022-12-31 | CN¥1.27 Billion ≈ $185.57 Million |
+13.86% |
| 2021-12-31 | CN¥1.11 Billion ≈ $162.98 Million |
+26.56% |
| 2020-12-31 | CN¥880.05 Million ≈ $128.78 Million |
+70.09% |
| 2019-12-31 | CN¥517.41 Million ≈ $75.71 Million |
+16.93% |
| 2018-12-31 | CN¥442.51 Million ≈ $64.75 Million |
+17.65% |
| 2017-12-31 | CN¥376.12 Million ≈ $55.04 Million |
+12.71% |
| 2016-12-31 | CN¥333.70 Million ≈ $48.83 Million |
+15.60% |
| 2015-12-31 | CN¥288.67 Million ≈ $42.24 Million |
+10.36% |
| 2014-12-31 | CN¥261.58 Million ≈ $38.28 Million |
+11.27% |
| 2013-12-31 | CN¥235.08 Million ≈ $34.40 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Jiangxi Naipu Mining Machinery'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 513.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥832.68 Million | 45.28% |
| Other Components | CN¥1.01 Billion | 54.72% |
| Total Equity | CN¥1.84 Billion | 100.00% |
Jiangxi Naipu Mining Machinery Competitors by Market Cap
The table below lists competitors of Jiangxi Naipu Mining Machinery ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hyulim ROBOT Co.Ltd
KQ:090710
|
$570.39 Million |
|
Kura Sushi USA Inc
NASDAQ:KRUS
|
$570.46 Million |
|
Vinte Viviendas Integrales S.A.B. de C.V
MX:VINTE
|
$570.65 Million |
|
Zhejiang Xinneng Photovoltaic Technology Co Ltd
SHG:603105
|
$570.70 Million |
|
Jinhe Biotechnology Co Ltd
SHE:002688
|
$570.22 Million |
|
Sunplus Technology Co Ltd
TW:2401
|
$570.07 Million |
|
Atlanta Braves Holdings, Inc. Series A Common Stock
NASDAQ:BATRA
|
$569.98 Million |
|
Ibotta, Inc.
NYSE:IBTA
|
$569.94 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Jiangxi Naipu Mining Machinery's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,579,610,885 to 1,839,024,824, a change of 259,413,939 (16.4%).
- Net income of 77,773,944 contributed positively to equity growth.
- Dividend payments of 25,498,794 reduced retained earnings.
- Other factors increased equity by 207,138,789.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥77.77 Million | +4.23% |
| Dividends Paid | CN¥25.50 Million | -1.39% |
| Other Changes | CN¥207.14 Million | +11.26% |
| Total Change | CN¥- | 16.42% |
Book Value vs Market Value Analysis
This analysis compares Jiangxi Naipu Mining Machinery'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: 2.12x
- 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 5.16x to 2.12x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2013-12-31 | CN¥4.48 | CN¥23.09 | x |
| 2014-12-31 | CN¥2.39 | CN¥23.09 | x |
| 2015-12-31 | CN¥2.64 | CN¥23.09 | x |
| 2016-12-31 | CN¥3.02 | CN¥23.09 | x |
| 2017-12-31 | CN¥3.42 | CN¥23.09 | x |
| 2018-12-31 | CN¥4.01 | CN¥23.09 | x |
| 2019-12-31 | CN¥4.64 | CN¥23.09 | x |
| 2020-12-31 | CN¥6.25 | CN¥23.09 | x |
| 2021-12-31 | CN¥7.60 | CN¥23.09 | x |
| 2022-12-31 | CN¥8.71 | CN¥23.09 | x |
| 2023-12-31 | CN¥9.18 | CN¥23.09 | x |
| 2024-12-31 | CN¥10.35 | CN¥23.09 | x |
| 2025-12-31 | CN¥10.90 | CN¥23.09 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Jiangxi Naipu Mining Machinery 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): 4.23%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.71%
- • Asset Turnover: 0.30x
- • Equity Multiplier: 1.82x
- Recent ROE (4.23%) is below the historical average (11.43%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 25.02% | 28.35% | 0.74x | 1.19x | CN¥35.31 Million |
| 2014 | 10.15% | 12.55% | 0.63x | 1.28x | CN¥380.24K |
| 2015 | 9.37% | 16.93% | 0.43x | 1.30x | CN¥-1.82 Million |
| 2016 | 14.82% | 22.95% | 0.45x | 1.43x | CN¥16.10 Million |
| 2017 | 11.28% | 15.36% | 0.53x | 1.40x | CN¥4.83 Million |
| 2018 | 14.83% | 20.09% | 0.58x | 1.28x | CN¥21.33 Million |
| 2019 | 13.55% | 19.88% | 0.57x | 1.20x | CN¥18.20 Million |
| 2020 | 4.65% | 11.03% | 0.21x | 1.96x | CN¥-46.83 Million |
| 2021 | 16.61% | 17.49% | 0.55x | 1.73x | CN¥73.30 Million |
| 2022 | 10.66% | 17.95% | 0.36x | 1.66x | CN¥8.36 Million |
| 2023 | 6.01% | 8.54% | 0.39x | 1.79x | CN¥-53.18 Million |
| 2024 | 7.37% | 10.38% | 0.44x | 1.63x | CN¥-41.49 Million |
| 2025 | 4.23% | 7.71% | 0.30x | 1.82x | CN¥-106.13 Million |
Industry Comparison
This section compares Jiangxi Naipu Mining Machinery's net assets metrics with peer companies in the Farm & Heavy Construction Machinery industry.
Industry Context
- Industry: Farm & Heavy Construction Machinery
- Average net assets among peers: $14,535,954,800
- Average return on equity (ROE) among peers: 10.11%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Jiangxi Naipu Mining Machinery (300818) | CN¥1.91 Billion | 25.02% | 0.97x | $570.25 Million |
| Zoomlion Heavy Industry Science and Technology Co Ltd (000157) | $58.30 Billion | 10.75% | 1.09x | $7.87 Billion |
| XCMG Construction Machinery Co Ltd (000425) | $33.65 Billion | 10.76% | 1.30x | $15.80 Billion |
| Guangxi Liugong Machinery Co Ltd (000528) | $8.85 Billion | 0.56% | 1.33x | $2.46 Billion |
| Shantui Construction Machinery Co Ltd (000680) | $223.20 Million | 0.00% | 1.75x | $2.29 Billion |
| Faw Car Co Ltd (000800) | $26.59 Billion | 2.34% | 1.74x | $4.36 Billion |
| JiangSu JiangHuai Engine Co Ltd (000816) | $85.08 Million | 48.08% | 1.71x | $529.36 Million |
| HBIS Resources Co Ltd (000923) | $530.23 Million | 2.08% | 0.88x | $1.35 Billion |
| Sinotruk Jinan Truck Co Ltd (000951) | $14.98 Billion | 6.93% | 1.37x | $3.79 Billion |
| Zhongtong Bus Holding Co Ltd (000957) | $588.19 Million | 6.73% | 1.78x | $892.77 Million |
| Sunward Intelligent Equipment Co Ltd (002097) | $1.57 Billion | 12.91% | 1.76x | $1.30 Billion |
About Jiangxi Naipu Mining Machinery
Naipu Mining Machinery Co., Ltd. researches, develops, manufactures, produces, sells, and services heavy-duty mine dressing equipment and wear-resistant spare parts in China. The company offers slurry pumps, mill liners, trommels, screen media products, hydrocyclone products, pipes and hoses, and flotation rotor and stator products. It also provides heavy-duty beneficiation equipment optimization… Read more