Nanjing Cosmos Chemical Co Ltd (300856) - Net Assets

Latest as of September 2025: CN¥2.91 Billion CNY ≈ $425.32 Million USD

Based on the latest financial reports, Nanjing Cosmos Chemical Co Ltd (300856) has net assets worth CN¥2.91 Billion CNY (≈ $425.32 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¥4.05 Billion ≈ $592.64 Million USD) and total liabilities (CN¥1.14 Billion ≈ $167.32 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 300856 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.

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. Also explore 300856 current and non-current assets for the complete picture of this company's asset base.

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. For live valuation and market cap data, see Nanjing Cosmos Chemical Co Ltd market capitalisation.

Year	Net Assets	Change
2024-12-31	CN¥2.88 Billion ≈ $421.70 Million	+9.70%
2023-12-31	CN¥2.63 Billion ≈ $384.41 Million	+35.03%
2022-12-31	CN¥1.95 Billion ≈ $284.68 Million	+22.38%
2021-12-31	CN¥1.59 Billion ≈ $232.62 Million	+7.74%
2020-12-31	CN¥1.48 Billion ≈ $215.90 Million	+170.68%
2019-12-31	CN¥545.08 Million ≈ $79.76 Million	+31.98%
2018-12-31	CN¥413.00 Million ≈ $60.43 Million	+24.38%
2017-12-31	CN¥332.05 Million ≈ $48.59 Million	+18.83%
2016-12-31	CN¥279.43 Million ≈ $40.89 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.

Company	Market Cap
Manchester United Ltd F:MUF	$971.76 Million
Burke & Herbert Financial Services Corp. Common Stock NASDAQ:BHRB	$971.80 Million
Celebi Hava Servisi AS IS:CLEBI	$972.04 Million
LG Chem Ltd KO:051915	$972.05 Million
Mega Lifesciences Public Company Limited BK:MEGA	$971.52 Million
Agesa Hayat ve Emeklilik AS IS:AGESA	$971.20 Million
Daheng New Epoch Technology Inc SHG:600288	$970.27 Million
Dios Fastigheter AB ST:DIOS	$969.67 Million

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: 1.79x
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 12.07x to 1.79x 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¥13.96	x
2017-12-31	CN¥1.32	CN¥13.96	x
2018-12-31	CN¥1.63	CN¥13.96	x
2019-12-31	CN¥2.15	CN¥13.96	x
2020-12-31	CN¥5.10	CN¥13.96	x
2021-12-31	CN¥4.69	CN¥13.96	x
2022-12-31	CN¥5.75	CN¥13.96	x
2023-12-31	CN¥7.34	CN¥13.96	x
2024-12-31	CN¥7.78	CN¥13.96	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: $2,526,275,526
Average return on equity (ROE) among peers: 14.16%

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	$971.73 Million
North Huajin Chemical Industries Co Ltd (000059)	$12.66 Billion	14.57%	1.45x	$1.33 Billion
Sichuan Chemical Co Ltd (000155)	$7.35 Billion	4.73%	1.50x	$4.71 Billion
Jiangsu Wujiang China Eastern Silk Market Co Ltd (000301)	$246.65 Million	3.47%	1.71x	$12.84 Billion
Zangge Holding Co Ltd (000408)	$477.67 Million	1.53%	1.45x	$20.51 Billion
Sichuan Jinlu Group Co Ltd (000510)	$1.17 Billion	5.97%	1.33x	$1.34 Billion
Jilin Gpro Titanium Industry Co Ltd (000545)	$313.50 Million	0.80%	0.55x	$436.10 Million
Aoyuan Beauty Valley Technology Co Ltd (000615)	$54.68 Million	39.27%	1.16x	$871.02 Million
Ningxia Younglight Chemicals Co Ltd (000635)	$2.67 Billion	1.91%	0.16x	$470.62 Million
Maoming Petro-Chemical Shihua Co Ltd (000637)	$220.98 Million	19.06%	0.40x	$366.68 Million
Inner Mongolia Yuan Xing Energy Co Ltd (000683)	$93.73 Million	50.32%	1.49x	$4.87 Billion

About Nanjing Cosmos Chemical Co Ltd

SHE:300856 China Chemicals

Market Cap

$971.73 Million

CN¥6.64 Billion CNY

Market Cap Rank

#9238 Global

#2492 in China

Share Price

CN¥13.96

Change (1 day)

-0.36%

52-Week Range

CN¥11.93 - CN¥21.70

All Time High

CN¥42.96