Shandong Dongyue Organosilicon Mat (300821) - Net Assets
Based on the latest financial reports, Shandong Dongyue Organosilicon Mat (300821) has net assets worth CN¥5.12 Billion CNY (≈ $749.92 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¥6.27 Billion ≈ $917.12 Million USD) and total liabilities (CN¥1.14 Billion ≈ $167.19 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 300821 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥5.12 Billion |
| % of Total Assets | 81.77% |
| Annual Growth Rate | 24.74% |
| 5-Year Change | -3.75% |
| 10-Year Change | 720.6% |
| Growth Volatility | 50.13 |
Shandong Dongyue Organosilicon Mat - Net Assets Trend (2015–2025)
This chart illustrates how Shandong Dongyue Organosilicon Mat's net assets have evolved over time, based on quarterly financial data. See defensive interval ratio of Shandong Dongyue Organosilicon Mat to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Shandong Dongyue Organosilicon Mat (2015–2025)
The table below shows the annual net assets of Shandong Dongyue Organosilicon Mat from 2015 to 2025. For live valuation and market cap data, see Shandong Dongyue Organosilicon Mat (300821) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥4.93 Billion ≈ $721.97 Million |
+0.64% |
| 2024-12-31 | CN¥4.90 Billion ≈ $717.37 Million |
+0.38% |
| 2023-12-31 | CN¥4.88 Billion ≈ $714.65 Million |
-6.81% |
| 2022-12-31 | CN¥5.24 Billion ≈ $766.88 Million |
+2.24% |
| 2021-12-31 | CN¥5.13 Billion ≈ $750.07 Million |
+25.66% |
| 2020-12-31 | CN¥4.08 Billion ≈ $596.91 Million |
+93.53% |
| 2019-12-31 | CN¥2.11 Billion ≈ $308.43 Million |
+10.10% |
| 2018-12-31 | CN¥1.91 Billion ≈ $280.13 Million |
+158.24% |
| 2017-12-31 | CN¥741.31 Million ≈ $108.48 Million |
+23.30% |
| 2016-12-31 | CN¥601.24 Million ≈ $87.98 Million |
+11.19% |
| 2015-12-31 | CN¥540.73 Million ≈ $79.13 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Shandong Dongyue Organosilicon Mat'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 124645502729.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥1.13 Billion | 22.91% |
| Common Stock | CN¥1.20 Billion | 24.35% |
| Other Comprehensive Income | CN¥492.16 Million | 9.99% |
| Other Components | CN¥2.11 Billion | 42.75% |
| Total Equity | CN¥4.93 Billion | 100.00% |
Shandong Dongyue Organosilicon Mat Competitors by Market Cap
The table below lists competitors of Shandong Dongyue Organosilicon Mat ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Scorpio Tankers Inc.
F:S0QA
|
$3.59 Billion |
|
Hafnia Ltd
OL:HAFNI
|
$3.59 Billion |
|
Wuchan Zhongda Group Co Ltd
SHG:600704
|
$3.59 Billion |
|
Peyto Exploration&Development Corp
TO:PEY
|
$3.60 Billion |
|
Samsung Card Co. Ltd.
KO:029780
|
$3.59 Billion |
|
York Space Systems Inc.
NYSE:YSS
|
$3.59 Billion |
|
Xi an Bright Laser Tech Co Ltd
SHG:688333
|
$3.59 Billion |
|
TUI AG
XETRA:TUI1
|
$3.59 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Shandong Dongyue Organosilicon Mat's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,903,345,976 to 4,928,531,143, a change of 25,185,167 (0.5%).
- Net loss of 19,309,187 reduced equity.
- Dividend payments of 18,000,000 reduced retained earnings.
- Other comprehensive income increased equity by 62,494,355.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-19.31 Million | -0.39% |
| Dividends Paid | CN¥18.00 Million | -0.37% |
| Other Comprehensive Income | CN¥62.49 Million | +1.27% |
| Other Changes | CN¥-1.00 | -0.0% |
| Total Change | CN¥- | 0.51% |
Book Value vs Market Value Analysis
This analysis compares Shandong Dongyue Organosilicon Mat'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: 4.98x
- 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 33.41x to 4.98x 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¥0.61 | CN¥20.45 | x |
| 2016-12-31 | CN¥0.70 | CN¥20.45 | x |
| 2017-12-31 | CN¥0.81 | CN¥20.45 | x |
| 2018-12-31 | CN¥2.14 | CN¥20.45 | x |
| 2019-12-31 | CN¥1.76 | CN¥20.45 | x |
| 2020-12-31 | CN¥3.40 | CN¥20.45 | x |
| 2021-12-31 | CN¥4.27 | CN¥20.45 | x |
| 2022-12-31 | CN¥4.36 | CN¥20.45 | x |
| 2023-12-31 | CN¥4.14 | CN¥20.45 | x |
| 2024-12-31 | CN¥4.32 | CN¥20.45 | x |
| 2025-12-31 | CN¥4.11 | CN¥20.45 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Shandong Dongyue Organosilicon Mat 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): -0.39%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.51%
- • Asset Turnover: 0.64x
- • Equity Multiplier: 1.20x
- Recent ROE (-0.39%) is below the historical average (12.78%), 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 | -6.54% | -2.43% | 1.05x | 2.57x | CN¥-89.41 Million |
| 2016 | 10.06% | 3.58% | 1.27x | 2.22x | CN¥388.85K |
| 2017 | 41.83% | 12.70% | 1.56x | 2.11x | CN¥235.93 Million |
| 2018 | 34.66% | 19.51% | 1.44x | 1.23x | CN¥472.03 Million |
| 2019 | 26.26% | 20.25% | 1.09x | 1.19x | CN¥342.65 Million |
| 2020 | 6.88% | 11.21% | 0.56x | 1.10x | CN¥-127.18 Million |
| 2021 | 22.45% | 26.55% | 0.69x | 1.22x | CN¥638.05 Million |
| 2022 | 9.76% | 7.59% | 0.91x | 1.41x | CN¥-12.61 Million |
| 2023 | -5.55% | -5.65% | 0.76x | 1.30x | CN¥-759.21 Million |
| 2024 | 1.16% | 1.10% | 0.81x | 1.30x | CN¥-433.57 Million |
| 2025 | -0.39% | -0.51% | 0.64x | 1.20x | CN¥-512.16 Million |
Industry Comparison
This section compares Shandong Dongyue Organosilicon Mat's net assets metrics with peer companies in the Specialty Chemicals industry.
Industry Context
- Industry: Specialty Chemicals
- Average net assets among peers: $2,062,228,865
- Average return on equity (ROE) among peers: 7.56%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Shandong Dongyue Organosilicon Mat (300821) | CN¥5.12 Billion | -6.54% | 0.22x | $3.59 Billion |
| Chongqing Sanxia Paints Co Ltd (000565) | $357.76 Million | 2.16% | 0.36x | $393.38 Million |
| Hengyi Petrochemical Co Ltd (000703) | $224.74 Million | 11.11% | 0.05x | $6.67 Billion |
| Guangdong Xinhui Meida Nylon Co Ltd (000782) | $1.08 Billion | 12.06% | 1.19x | $756.53 Million |
| Luxi Chemical Group Co Ltd (000830) | $599.53 Million | 12.23% | 0.85x | $3.61 Billion |
| China Minmetals Rare Earth Co Ltd (000831) | $5.03 Billion | 8.31% | 0.10x | $9.18 Billion |
| Anhui Guofeng Plastic Industry Co Ltd (000859) | $1.06 Billion | 0.44% | 0.74x | $1.55 Billion |
| Cofco Biochemical Anhui Co Ltd (000930) | $10.85 Billion | -5.54% | 0.53x | $1.28 Billion |
| Shandong Link Science and Technology Co Ltd (001207) | $268.26 Million | 17.39% | 2.70x | $769.62 Million |
| Zhejiang Transfar Co Ltd (002010) | $693.89 Million | 10.75% | 0.67x | $1.99 Billion |
| Poly Union Chemical Holding Group Co Ltd (002037) | $457.55 Million | 6.71% | 0.32x | $466.62 Million |
About Shandong Dongyue Organosilicon Mat
Shandong Dongyue Organosilicon Materials Co., Ltd. engages in the research and development, production, and sale of silicon materials in China. It offers monomers, intermediates, silicone rubbers, silicone oils, silicone resins; and fumed silicas; deep-processing products. The company exports its products to the United Arab Emirates, the United States, Belgium, India, South Korea, and internation… Read more