Kunshan Top A Intelligent Equipment (300836) - Net Assets

Latest as of June 2025: CN¥536.76 Million CNY ≈ $78.54 Million USD

Based on the latest financial reports, Kunshan Top A Intelligent Equipment (300836) has net assets worth CN¥536.76 Million CNY (≈ $78.54 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.33 Billion ≈ $193.96 Million USD) and total liabilities (CN¥788.71 Million ≈ $115.41 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 Kunshan Top A Intelligent Equipment (300836) asset resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥536.76 Million
% of Total Assets	40.5%
Annual Growth Rate	23.53%
5-Year Change	-13.41%
10-Year Change	N/A
Growth Volatility	41.23

Kunshan Top A Intelligent Equipment - Net Assets Trend (2016–2024)

This chart illustrates how Kunshan Top A Intelligent Equipment's net assets have evolved over time, based on quarterly financial data. Also explore Kunshan Top A Intelligent Equipment balance sheet assets for the complete picture of this company's asset base.

Annual Net Assets for Kunshan Top A Intelligent Equipment (2016–2024)

The table below shows the annual net assets of Kunshan Top A Intelligent Equipment from 2016 to 2024. For live valuation and market cap data, see Kunshan Top A Intelligent Equipment (300836) market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥532.89 Million ≈ $77.98 Million	+0.93%
2023-12-31	CN¥527.97 Million ≈ $77.26 Million	-2.60%
2022-12-31	CN¥542.04 Million ≈ $79.32 Million	-10.47%
2021-12-31	CN¥605.45 Million ≈ $88.60 Million	-1.62%
2020-12-31	CN¥615.39 Million ≈ $90.05 Million	+105.47%
2019-12-31	CN¥299.50 Million ≈ $43.83 Million	+27.32%
2018-12-31	CN¥235.23 Million ≈ $34.42 Million	+27.40%
2017-12-31	CN¥184.63 Million ≈ $27.02 Million	+87.90%
2016-12-31	CN¥98.26 Million ≈ $14.38 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Kunshan Top A Intelligent Equipment'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 228.1% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥104.66 Million	19.66%
Other Components	CN¥427.75 Million	80.34%
Total Equity	CN¥532.41 Million	100.00%

Kunshan Top A Intelligent Equipment Competitors by Market Cap

The table below lists competitors of Kunshan Top A Intelligent Equipment ranked by their market capitalization.

Company	Market Cap
Whirlpool S.A SA:WHRL3	$811.44 Million
PMET Resources Inc. TO:PMET	$811.61 Million
Adaptive Plasma Technology Corp KQ:089970	$811.71 Million
Patriot Battery Metals Inc AU:PMT	$812.05 Million
Farmers National Banc Corp NASDAQ:FMNB	$810.88 Million
Archean Chemical Industries Limited NSE:ACI	$810.84 Million
Shaanxi Baoguang Vacuum Electronic Apparatus Co Ltd SHG:600379	$810.79 Million
Crossamerica Partners LP NYSE:CAPL	$810.75 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Kunshan Top A Intelligent Equipment's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 528,029,676 to 532,409,951, a change of 4,380,275 (0.8%).
Net income of 27,410,322 contributed positively to equity growth.
Dividend payments of 12,690,799 reduced retained earnings.
Other factors decreased equity by 10,339,247.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥27.41 Million	+5.15%
Dividends Paid	CN¥12.69 Million	-2.38%
Other Changes	CN¥-10.34 Million	-1.94%
Total Change	CN¥-	0.83%

Book Value vs Market Value Analysis

This analysis compares Kunshan Top A Intelligent Equipment'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: 10.43x
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 12.02x to 10.43x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	CN¥4.98	CN¥59.81	x
2018-12-31	CN¥6.35	CN¥59.81	x
2019-12-31	CN¥8.09	CN¥59.81	x
2020-12-31	CN¥12.48	CN¥59.81	x
2021-12-31	CN¥12.27	CN¥59.81	x
2022-12-31	CN¥5.83	CN¥59.81	x
2023-12-31	CN¥5.69	CN¥59.81	x
2024-12-31	CN¥5.73	CN¥59.81	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Kunshan Top A Intelligent Equipment 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): 5.15%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 5.88%
• Asset Turnover: 0.37x
• Equity Multiplier: 2.39x
Recent ROE (5.15%) is below the historical average (9.53%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2016	28.46%	16.44%	0.95x	1.82x	CN¥18.07 Million
2017	19.61%	14.50%	0.77x	1.75x	CN¥17.67 Million
2018	21.61%	14.75%	0.94x	1.57x	CN¥27.23 Million
2019	21.51%	15.23%	0.92x	1.54x	CN¥34.39 Million
2020	2.48%	4.52%	0.41x	1.32x	CN¥-46.24 Million
2021	-1.68%	-2.43%	0.50x	1.39x	CN¥-70.57 Million
2022	-8.79%	-9.53%	0.59x	1.56x	CN¥-101.77 Million
2023	-2.58%	-2.39%	0.63x	1.72x	CN¥-66.41 Million
2024	5.15%	5.88%	0.37x	2.39x	CN¥-25.83 Million

Industry Comparison

This section compares Kunshan Top A Intelligent Equipment's net assets metrics with peer companies in the Specialty Industrial Machinery industry.

Industry Context

Industry: Specialty Industrial Machinery
Average net assets among peers: $2,004,947,424
Average return on equity (ROE) among peers: -24.91%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Kunshan Top A Intelligent Equipment (300836)	CN¥536.76 Million	28.46%	1.47x	$811.19 Million
Huayi Compressor Co Ltd (000404)	$4.89 Billion	8.55%	1.57x	$843.29 Million
Shenyang Machine Tool Co Ltd (000410)	$824.03 Million	-170.30%	29.09x	$2.39 Billion
North Industries Group Red Arrow Co Ltd (000519)	$319.51 Million	4.81%	0.48x	$3.61 Billion
Bingshan Refrigeration & Heat Transfer Technologies Co Ltd (000530)	$3.45 Billion	2.58%	0.60x	$520.37 Million
Changchai Co Ltd (000570)	$3.36 Billion	2.28%	0.55x	$522.04 Million
Jiangsu Youli Investment Holding Co Ltd (000584)	$327.45 Million	-65.69%	8.93x	$32.29 Million
Baota Industry Co Ltd (000595)	$746.32 Million	-18.39%	0.62x	$1.06 Billion
SUFA Technology Industry Co Ltd CNNC (000777)	$280.92 Million	8.98%	0.50x	$1.11 Billion
J.S. Corrugating Machinery Co Ltd (000821)	$2.30 Billion	-22.46%	1.14x	$938.81 Million
Qinchuan Machine Tool & Tool Group Share Co Ltd (000837)	$3.55 Billion	0.54%	0.80x	$1.66 Billion

About Kunshan Top A Intelligent Equipment

SHE:300836 China Specialty Industrial Machinery

Market Cap

$811.19 Million

CN¥5.54 Billion CNY

Market Cap Rank

#10084 Global

#2872 in China

Share Price

CN¥59.81

Change (1 day)

+2.80%

52-Week Range

CN¥39.22 - CN¥70.16

All Time High

CN¥70.16