Shandong Dongyue Organosilicon Mat (300821) - Net Assets

Latest as of September 2025: CN¥4.90 Billion CNY ≈ $716.31 Million USD

Based on the latest financial reports, Shandong Dongyue Organosilicon Mat (300821) has net assets worth CN¥4.90 Billion CNY (≈ $716.31 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥6.07 Billion ≈ $888.64 Million USD) and total liabilities (CN¥1.18 Billion ≈ $172.33 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 asset liquidity ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥4.90 Billion
% of Total Assets	80.61%
Annual Growth Rate	27.75%
5-Year Change	20.18%
10-Year Change	N/A
Growth Volatility	51.69

Shandong Dongyue Organosilicon Mat - Net Assets Trend (2015–2024)

This chart illustrates how Shandong Dongyue Organosilicon Mat's net assets have evolved over time, based on quarterly financial data. Also explore Shandong Dongyue Organosilicon Mat (300821) total assets for the complete picture of this company's asset base.

Annual Net Assets for Shandong Dongyue Organosilicon Mat (2015–2024)

The table below shows the annual net assets of Shandong Dongyue Organosilicon Mat from 2015 to 2024. For live valuation and market cap data, see Shandong Dongyue Organosilicon Mat (300821) market capitalisation.

Year	Net Assets	Change
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	--

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 128376421529.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥1.17 Billion	23.79%
Common Stock	CN¥1.20 Billion	24.47%
Other Comprehensive Income	CN¥429.66 Million	8.76%
Other Components	CN¥2.11 Billion	42.97%
Total Equity	CN¥4.90 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
ATS CORP. F:ATO0	$2.67 Billion
Cembra Money Bank AG SW:CMBN	$2.67 Billion
Amot Investments Ltd TA:AMOT	$2.67 Billion
HEXPOL AB (publ) ST:HPOL-B	$2.67 Billion
Liaoning Cheng Da Co Ltd SHG:600739	$2.66 Billion
Guangshen Railway Co Ltd SHG:601333	$2.66 Billion
Silvercorp Metals Inc TO:SVM	$2.66 Billion
Hoegh Autoliners ASA OL:HAUTO	$2.66 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 2023 to 2024, total equity changed from 4,880,831,615 to 4,903,345,976, a change of 22,514,361 (0.5%).
Net income of 56,761,576 contributed positively to equity growth.
Other comprehensive income decreased equity by 28,394,977.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥56.76 Million	+1.16%
Other Comprehensive Income	CN¥-28.39 Million	-0.58%
Other Changes	CN¥-5.85 Million	-0.12%
Total Change	CN¥-	0.46%

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: 3.51x
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 24.80x to 3.51x 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¥15.18	x
2016-12-31	CN¥0.70	CN¥15.18	x
2017-12-31	CN¥0.81	CN¥15.18	x
2018-12-31	CN¥2.14	CN¥15.18	x
2019-12-31	CN¥1.76	CN¥15.18	x
2020-12-31	CN¥3.40	CN¥15.18	x
2021-12-31	CN¥4.27	CN¥15.18	x
2022-12-31	CN¥4.36	CN¥15.18	x
2023-12-31	CN¥4.14	CN¥15.18	x
2024-12-31	CN¥4.32	CN¥15.18	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): 1.16%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.10%
• Asset Turnover: 0.81x
• Equity Multiplier: 1.30x
Recent ROE (1.16%) is below the historical average (14.10%), 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

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: $4,145,101,575
Average return on equity (ROE) among peers: 2.16%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Shandong Dongyue Organosilicon Mat (300821)	CN¥4.90 Billion	-6.54%	0.24x	$2.67 Billion
Chongqing Sanxia Paints Co Ltd (000565)	$420.42 Million	6.58%	1.35x	$499.34 Million
Hengyi Petrochemical Co Ltd (000703)	$90.42 Million	27.06%	0.87x	$9.30 Billion
Guangdong Xinhui Meida Nylon Co Ltd (000782)	$1.09 Billion	0.96%	1.41x	$741.46 Million
Luxi Chemical Group Co Ltd (000830)	$17.46 Billion	18.08%	0.97x	$4.75 Billion
China Minmetals Rare Earth Co Ltd (000831)	$2.74 Billion	9.31%	0.09x	$8.45 Billion
Anhui Guofeng Plastic Industry Co Ltd (000859)	$1.39 Billion	0.45%	0.38x	$1.19 Billion
Cofco Biochemical Anhui Co Ltd (000930)	$1.57 Billion	-90.11%	2.59x	$1.65 Billion
Shandong Link Science and Technology Co Ltd (001207)	$198.24 Million	18.03%	1.03x	$582.05 Million
Zhejiang Transfar Co Ltd (002010)	$16.39 Billion	9.78%	0.86x	$2.36 Billion
Poly Union Chemical Holding Group Co Ltd (002037)	$107.09 Million	21.41%	1.19x	$605.40 Million

About Shandong Dongyue Organosilicon Mat

SHE:300821 China Specialty Chemicals

Market Cap

$2.67 Billion

CN¥18.22 Billion CNY

Market Cap Rank

#5310 Global

#1059 in China

Share Price

CN¥15.18

Change (1 day)

-2.94%

52-Week Range

CN¥7.21 - CN¥16.13

All Time High

CN¥29.83