Nanjing Cosmos Chemical Co Ltd

SHE:300856 China Chemicals
Market Cap
$859.67 Million
CN¥6.31 Billion CNY
Market Cap Rank
#10919 Global
#2488 in China
Share Price
CN¥13.26
Change (1 day)
-1.27%
52-Week Range
CN¥13.15 - CN¥25.64
All Time High
CN¥42.96
About

Nanjing COSMOS Chemical Co., Ltd., together with its subsidiaries, engages in the research, development, production, and sale of daily chemical raw materials in China and internationally. The company offers UV filters, washing and cleaning care, fragrance molecules, and emollients. it also provides cosmetic active ingredients and raw materials. The company also exports its products. Nanjing COSMO… Read more

Nanjing Cosmos Chemical Co Ltd (300856) - Net Assets

Latest net assets as of September 2025: CN¥2.91 Billion CNY

Based on the latest financial reports, Nanjing Cosmos Chemical Co Ltd (300856) has net assets worth CN¥2.91 Billion CNY as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥4.05 Billion) and total liabilities (CN¥1.14 Billion). 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.

Key Net Assets Metrics

Metric Value
Current Net Assets CN¥2.91 Billion
% of Total Assets 71.77%
Annual Growth Rate 33.87%
5-Year Change 95.32%
10-Year Change N/A
Growth Volatility 50.16

Nanjing Cosmos Chemical Co Ltd - Net Assets Trend (2016–2024)

This chart illustrates how Nanjing Cosmos Chemical Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Nanjing Cosmos Chemical Co Ltd (2016–2024)

The table below shows the annual net assets of Nanjing Cosmos Chemical Co Ltd from 2016 to 2024.

Year Net Assets Change
2024-12-31 CN¥2.88 Billion +9.70%
2023-12-31 CN¥2.63 Billion +35.03%
2022-12-31 CN¥1.95 Billion +22.38%
2021-12-31 CN¥1.59 Billion +7.74%
2020-12-31 CN¥1.48 Billion +170.68%
2019-12-31 CN¥545.08 Million +31.98%
2018-12-31 CN¥413.00 Million +24.38%
2017-12-31 CN¥332.05 Million +18.83%
2016-12-31 CN¥279.43 Million --

Equity Component Analysis

This analysis shows how different components contribute to Nanjing Cosmos Chemical 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 grown by 1559.2% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥1.48 Billion 53.28%
Common Stock CN¥339.78 Million 12.26%
Other Comprehensive Income CN¥266.45 Million 9.61%
Other Components CN¥688.46 Million 24.84%
Total Equity CN¥2.77 Billion 100.00%

Nanjing Cosmos Chemical Co Ltd Competitors by Market Cap

The table below lists competitors of Nanjing Cosmos Chemical Co Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Nanjing Cosmos Chemical Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 2,626,950,500 to 2,771,283,921, a change of 144,333,421 (5.5%).
  • Net income of 562,473,383 contributed positively to equity growth.
  • Dividend payments of 459,921,299 reduced retained earnings.
  • Other comprehensive income increased equity by 80,179,301.
  • Other factors decreased equity by 38,397,964.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥562.47 Million +20.3%
Dividends Paid CN¥459.92 Million -16.6%
Other Comprehensive Income CN¥80.18 Million +2.89%
Other Changes CN¥-38.40 Million -1.39%
Total Change CN¥- 5.49%

Book Value vs Market Value Analysis

This analysis compares Nanjing Cosmos Chemical 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: 1.70x
  • 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 11.47x to 1.70x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2016-12-31 CN¥1.16 CN¥13.26 x
2017-12-31 CN¥1.32 CN¥13.26 x
2018-12-31 CN¥1.63 CN¥13.26 x
2019-12-31 CN¥2.15 CN¥13.26 x
2020-12-31 CN¥5.10 CN¥13.26 x
2021-12-31 CN¥4.69 CN¥13.26 x
2022-12-31 CN¥5.75 CN¥13.26 x
2023-12-31 CN¥7.34 CN¥13.26 x
2024-12-31 CN¥7.78 CN¥13.26 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Nanjing Cosmos Chemical 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): 20.30%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 24.71%
  • • Asset Turnover: 0.53x
  • • Equity Multiplier: 1.54x
  • Recent ROE (20.30%) is above the historical average (18.36%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2016 15.56% 7.14% 0.90x 2.42x CN¥15.55 Million
2017 12.88% 6.02% 0.85x 2.52x CN¥9.58 Million
2018 21.01% 8.93% 1.09x 2.15x CN¥45.45 Million
2019 28.20% 13.97% 1.08x 1.87x CN¥99.19 Million
2020 11.08% 16.21% 0.60x 1.14x CN¥15.92 Million
2021 8.36% 12.18% 0.59x 1.15x CN¥-26.10 Million
2022 19.95% 21.99% 0.78x 1.17x CN¥193.56 Million
2023 27.93% 30.57% 0.62x 1.48x CN¥470.89 Million
2024 20.30% 24.71% 0.53x 1.54x CN¥285.34 Million

Industry Comparison

This section compares Nanjing Cosmos Chemical Co Ltd's net assets metrics with peer companies in the Chemicals industry.

Industry Context

  • Industry: Chemicals
  • Average net assets among peers: $2,626,916,213
  • Average return on equity (ROE) among peers: 12.41%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Nanjing Cosmos Chemical Co Ltd (300856) CN¥2.91 Billion 15.56% 0.39x $436.88 Million
North Huajin Chemical Industries Co Ltd (000059) $6.22 Billion 3.15% 2.45x $677.73 Million
Jiangsu Wujiang China Eastern Silk Market Co Ltd (000301) $1.22 Billion 8.90% 0.47x $2.89 Billion
Zangge Holding Co Ltd (000408) $13.85 Billion 18.63% 0.09x $11.87 Billion
Sichuan Jinlu Group Co Ltd (000510) $31.03 Million 11.65% 3.42x $1.15 Billion
Jilin Gpro Titanium Industry Co Ltd (000545) $258.76 Million 6.78% 0.30x $423.89 Million
Aoyuan Beauty Valley Technology Co Ltd (000615) $54.68 Million 39.27% 1.16x $225.85 Million
Ningxia Younglight Chemicals Co Ltd (000635) $184.46 Million 13.30% 2.58x $295.21 Million
Maoming Petro-Chemical Shihua Co Ltd (000637) $691.87 Million 1.61% 0.02x $187.22 Million
Shenyang Chemical Industry Co Ltd (000698) $3.01 Billion 7.14% 1.28x $240.44 Million
Hubei Shuanghuan Science and Technology Stock Co Ltd (000707) $759.12 Million 13.65% 0.22x $412.94 Million