Xian Peri Power Semiconductor Cond (300831) - Net Assets

Latest as of September 2025: CN¥919.87 Million CNY ≈ $134.61 Million USD

Based on the latest financial reports, Xian Peri Power Semiconductor Cond (300831) has net assets worth CN¥919.87 Million CNY (≈ $134.61 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¥1.02 Billion ≈ $149.33 Million USD) and total liabilities (CN¥100.63 Million ≈ $14.72 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 Xian Peri Power Semiconductor Cond asset resilience ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥919.87 Million
% of Total Assets	90.14%
Annual Growth Rate	14.57%
5-Year Change	20.42%
10-Year Change	N/A
Growth Volatility	17.09

Xian Peri Power Semiconductor Cond - Net Assets Trend (2015–2024)

This chart illustrates how Xian Peri Power Semiconductor Cond's net assets have evolved over time, based on quarterly financial data. Also explore Xian Peri Power Semiconductor Cond (300831) total assets for the complete picture of this company's asset base.

Annual Net Assets for Xian Peri Power Semiconductor Cond (2015–2024)

The table below shows the annual net assets of Xian Peri Power Semiconductor Cond from 2015 to 2024. For live valuation and market cap data, see 300831 stock market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥914.42 Million ≈ $133.81 Million	+5.72%
2023-12-31	CN¥864.98 Million ≈ $126.57 Million	+1.43%
2022-12-31	CN¥852.81 Million ≈ $124.79 Million	+5.62%
2021-12-31	CN¥807.44 Million ≈ $118.15 Million	+6.33%
2020-12-31	CN¥759.37 Million ≈ $111.12 Million	+60.89%
2019-12-31	CN¥471.98 Million ≈ $69.07 Million	+15.90%
2018-12-31	CN¥407.23 Million ≈ $59.59 Million	+16.36%
2017-12-31	CN¥349.97 Million ≈ $51.21 Million	+20.94%
2016-12-31	CN¥289.39 Million ≈ $42.35 Million	+7.63%
2015-12-31	CN¥268.87 Million ≈ $39.34 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Xian Peri Power Semiconductor Cond'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 1929.6% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥356.47 Million	39.01%
Common Stock	CN¥320.00 Million	35.02%
Other Components	CN¥237.23 Million	25.96%
Total Equity	CN¥913.71 Million	100.00%

Xian Peri Power Semiconductor Cond Competitors by Market Cap

The table below lists competitors of Xian Peri Power Semiconductor Cond ranked by their market capitalization.

Company	Market Cap
Guangdong Meiyan Jixiang Hydropower Co Ltd SHG:600868	$947.16 Million
TAG Colonia-Immobilien AG HM:KBU	$947.61 Million
Guangdong Hotata Technology Group Co Ltd Class A SHG:603848	$948.04 Million
Zhejiang Mtcn Technology Co Ltd SHE:003026	$948.18 Million
Criteo Sa NASDAQ:CRTO	$946.82 Million
Guangdong Enpack Packaging Co Ltd SHE:002846	$946.46 Million
Beijing Sun Novo Pharmaceutical Research Co Ltd SHG:688621	$945.32 Million
Berliner Effektengesellschaft AG F:BFV	$945.14 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Xian Peri Power Semiconductor Cond's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 864,179,523 to 913,705,104, a change of 49,525,581 (5.7%).
Net income of 56,775,180 contributed positively to equity growth.
Dividend payments of 7,249,600 reduced retained earnings.
Other comprehensive income decreased equity by 38,781,812.
Other factors increased equity by 38,781,813.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥56.78 Million	+6.21%
Dividends Paid	CN¥7.25 Million	-0.79%
Other Comprehensive Income	CN¥-38.78 Million	-4.24%
Other Changes	CN¥38.78 Million	+4.24%
Total Change	CN¥-	5.73%

Book Value vs Market Value Analysis

This analysis compares Xian Peri Power Semiconductor Cond'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: 7.08x
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 24.07x to 7.08x 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¥20.22	x
2016-12-31	CN¥0.90	CN¥20.22	x
2017-12-31	CN¥1.46	CN¥20.22	x
2018-12-31	CN¥1.69	CN¥20.22	x
2019-12-31	CN¥1.47	CN¥20.22	x
2020-12-31	CN¥2.37	CN¥20.22	x
2021-12-31	CN¥2.52	CN¥20.22	x
2022-12-31	CN¥2.66	CN¥20.22	x
2023-12-31	CN¥2.70	CN¥20.22	x
2024-12-31	CN¥2.86	CN¥20.22	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Xian Peri Power Semiconductor Cond 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): 6.21%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 29.60%
• Asset Turnover: 0.19x
• Equity Multiplier: 1.08x
Recent ROE (6.21%) is below the historical average (8.85%), 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	7.52%	8.54%	0.30x	2.91x	CN¥-6.67 Million
2016	10.68%	12.15%	0.28x	3.19x	CN¥1.97 Million
2017	17.21%	18.97%	0.43x	2.13x	CN¥25.18 Million
2018	14.20%	23.33%	0.41x	1.49x	CN¥17.09 Million
2019	13.23%	26.65%	0.38x	1.32x	CN¥15.23 Million
2020	3.85%	24.04%	0.15x	1.07x	CN¥-46.65 Million
2021	6.62%	29.96%	0.20x	1.10x	CN¥-27.29 Million
2022	6.45%	31.28%	0.19x	1.11x	CN¥-30.23 Million
2023	2.55%	18.84%	0.13x	1.08x	CN¥-64.40 Million
2024	6.21%	29.60%	0.19x	1.08x	CN¥-34.60 Million

Industry Comparison

This section compares Xian Peri Power Semiconductor Cond's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.

Industry Context

Industry: Semiconductor Equipment & Materials
Average net assets among peers: $4,905,846,523
Average return on equity (ROE) among peers: 10.29%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Xian Peri Power Semiconductor Cond (300831)	CN¥919.87 Million	7.52%	0.11x	$946.82 Million
TCL Corp (000100)	$9.65 Billion	2.54%	2.19x	$13.00 Billion
TCL Zhonghuan Renewable Energy Technology Co Ltd (002129)	$3.63 Billion	1.97%	1.94x	$5.12 Billion
TongFu Microelectronics Co Ltd (002156)	$11.02 Billion	8.68%	1.46x	$11.50 Billion
Tianshui Huatian Technology Co Ltd (002185)	$17.96 Billion	7.88%	0.67x	$6.27 Billion
NAURA Technology Group Co Ltd (002371)	$186.51 Million	17.25%	1.53x	$56.96 Billion
Jiangsu Yoke Technology Co Ltd (002409)	$222.95 Million	32.12%	0.67x	$5.90 Billion
Guangdong Huafeng New Energy Technology Co Ltd (002806)	$162.05 Million	19.79%	1.26x	$437.78 Million
Zhejiang Mtcn Technology Co Ltd (003026)	$861.69 Million	3.97%	0.63x	$948.18 Million
Hubei Tech Semiconductors Co (300046)	$792.07 Million	4.87%	0.33x	$1.12 Billion
Shanghai Sinyang Semiconductor (300236)	$4.57 Billion	3.85%	0.28x	$4.35 Billion

About Xian Peri Power Semiconductor Cond

SHE:300831 China Semiconductor Equipment & Materials

Market Cap

$946.82 Million

CN¥6.47 Billion CNY

Market Cap Rank

#9339 Global

#2543 in China

Share Price

CN¥20.22

Change (1 day)

+3.75%

52-Week Range

CN¥11.02 - CN¥21.03

All Time High

CN¥30.10