S.P.I Landscape Design Co. Ltd. (300844) - Net Assets
Based on the latest financial reports, S.P.I Landscape Design Co. Ltd. (300844) has net assets worth CN¥776.10 Million CNY (≈ $113.57 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¥1.00 Billion ≈ $146.73 Million USD) and total liabilities (CN¥226.64 Million ≈ $33.16 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. See S.P.I Landscape Design Co. Ltd. (300844) net asset quality to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥776.10 Million |
| % of Total Assets | 77.4% |
| Annual Growth Rate | 35.38% |
| 5-Year Change | 244.26% |
| 10-Year Change | N/A |
| Growth Volatility | 135.28 |
S.P.I Landscape Design Co. Ltd. - Net Assets Trend (2019–2024)
This chart illustrates how S.P.I Landscape Design Co. Ltd.'s net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 300844 market cap.
Annual Net Assets for S.P.I Landscape Design Co. Ltd. (2019–2024)
The table below shows the annual net assets of S.P.I Landscape Design Co. Ltd. from 2019 to 2024. Also explore 300844 net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥769.67 Million ≈ $112.63 Million |
+4.09% |
| 2023-12-31 | CN¥739.45 Million ≈ $108.20 Million |
-12.73% |
| 2022-12-31 | CN¥847.33 Million ≈ $123.99 Million |
-13.50% |
| 2021-12-31 | CN¥979.60 Million ≈ $143.35 Million |
+338.16% |
| 2020-12-31 | CN¥223.57 Million ≈ $32.72 Million |
+32.19% |
| 2019-12-31 | CN¥169.13 Million ≈ $24.75 Million |
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Equity Component Analysis
This analysis shows how different components contribute to S.P.I Landscape Design Co. Ltd.'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 decreased by 123.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | CN¥789.68 Million | 102.67% |
| Total Equity | CN¥769.13 Million | 100.00% |
S.P.I Landscape Design Co. Ltd. Competitors by Market Cap
The table below lists competitors of S.P.I Landscape Design Co. Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Ideal Group S.A
AT:INTEK
|
$321.33 Million |
|
MT Hoejgaard Holding A/S
CO:MTHH
|
$321.37 Million |
|
Myriad Genetics Inc
NASDAQ:MYGN
|
$321.38 Million |
|
PI Advanced Materials Co. Ltd
KQ:178920
|
$321.40 Million |
|
Fusion Micro Finance Limited
NSE:FUSION
|
$321.16 Million |
|
Bosch Fren Sistemleri Sanayi ve Ticaret AS
IS:BFREN
|
$321.07 Million |
|
Ld Intelligent Technology Co Ltd
SHE:300883
|
$321.00 Million |
|
Sonmez Pamuklu Sanayii AS
IS:SNPAM
|
$320.88 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in S.P.I Landscape Design Co. Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 739,309,370 to 769,132,196, a change of 29,822,826 (4.0%).
- Net income of 28,623,684 contributed positively to equity growth.
- Dividend payments of 608,403 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥28.62 Million | +3.72% |
| Dividends Paid | CN¥608.40K | -0.08% |
| Other Changes | CN¥1.81 Million | +0.24% |
| Total Change | CN¥- | 4.03% |
Book Value vs Market Value Analysis
This analysis compares S.P.I Landscape Design Co. Ltd.'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: 2.77x
- 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 6.75x to 2.77x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | CN¥3.49 | CN¥23.55 | x |
| 2020-12-31 | CN¥4.61 | CN¥23.55 | x |
| 2021-12-31 | CN¥10.70 | CN¥23.55 | x |
| 2022-12-31 | CN¥9.36 | CN¥23.55 | x |
| 2023-12-31 | CN¥8.17 | CN¥23.55 | x |
| 2024-12-31 | CN¥8.50 | CN¥23.55 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently S.P.I Landscape Design Co. Ltd. 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): 3.72%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.23%
- • Asset Turnover: 0.49x
- • Equity Multiplier: 1.23x
- Recent ROE (3.72%) is below the historical average (11.73%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 44.75% | 18.90% | 1.28x | 1.85x | CN¥58.78 Million |
| 2020 | 45.65% | 20.82% | 1.07x | 2.05x | CN¥79.71 Million |
| 2021 | 5.36% | 8.79% | 0.50x | 1.23x | CN¥-44.93 Million |
| 2022 | -14.46% | -37.05% | 0.32x | 1.22x | CN¥-207.19 Million |
| 2023 | -14.65% | -32.52% | 0.38x | 1.19x | CN¥-182.27 Million |
| 2024 | 3.72% | 6.23% | 0.49x | 1.23x | CN¥-48.29 Million |
Industry Comparison
This section compares S.P.I Landscape Design Co. Ltd.'s net assets metrics with peer companies in the Engineering & Construction industry.
Industry Context
- Industry: Engineering & Construction
- Average net assets among peers: $5,312,745,197
- Average return on equity (ROE) among peers: 7.39%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| S.P.I Landscape Design Co. Ltd. (300844) | CN¥776.10 Million | 44.75% | 0.29x | $321.21 Million |
| Shenzhen Ecobeauty Co Ltd (000010) | $165.66 Million | 1.06% | 0.78x | $265.80 Million |
| Shenzhen Sed Industry Co Ltd (000032) | $1.51 Billion | 3.62% | 0.41x | $2.60 Billion |
| NORINCO International Cooperation Ltd (000065) | $777.23 Million | 15.40% | 3.10x | $1.66 Billion |
| Shenzhen Tagen Group Co Ltd (000090) | $6.34 Billion | 7.05% | 2.04x | $967.93 Million |
| Shandong Hi-Speed Road&Bridge (000498) | $35.37 Billion | 6.57% | 3.62x | $1.15 Billion |
| Jinyuan Cement Co Ltd (000546) | $4.26 Billion | 8.79% | 0.98x | $510.94 Million |
| Hunan Investment Group Co Ltd (000548) | $1.63 Billion | 7.98% | 0.27x | $333.84 Million |
| ChengDu Hi-Tech Development Co Ltd (000628) | $141.29 Million | 10.81% | 18.48x | $3.12 Billion |
| Gansu Engineering Consulting Group Co Ltd (000779) | $359.90 Million | 10.16% | 0.28x | $601.29 Million |
| Hainan Expressway Co Ltd (000886) | $2.57 Billion | 2.46% | 0.21x | $677.18 Million |
About S.P.I Landscape Design Co. Ltd.
Guangzhou S.P.I Design Co., Ltd. engages in landscape design business. The company was founded in 2007 and is headquartered in Guangzhou, China.