Beijing Fengshangshiji Culture Medi

SHE:300860 China Entertainment
Market Cap
$684.74 Million
CN¥5.02 Billion CNY
Market Cap Rank
#14889 Global
#3954 in China
Share Price
CN¥26.66
Change (1 day)
-1.55%
52-Week Range
CN¥22.63 - CN¥33.50
All Time High
CN¥75.31
About

Funshine Culture Group Co.,Ltd. engages in the design and production services for cultural performances in China. The company is involved in the cultural celebrations or commemorative events, TV programs, performances, TV cultural evenings, corporate brand cultural activities, and opening and closing ceremonies of sports events; and tourism performances, evening tours, theme parks, cultural touri… Read more

Beijing Fengshangshiji Culture Medi (300860) - Net Assets

Latest net assets as of June 2025: CN¥3.17 Billion CNY

Based on the latest financial reports, Beijing Fengshangshiji Culture Medi (300860) has net assets worth CN¥3.17 Billion CNY as of June 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥3.47 Billion) and total liabilities (CN¥299.76 Million). 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¥3.17 Billion
% of Total Assets 91.37%
Annual Growth Rate 46.07%
5-Year Change 1.44%
10-Year Change 4191.47%
Growth Volatility 111.62

Beijing Fengshangshiji Culture Medi - Net Assets Trend (2013–2024)

This chart illustrates how Beijing Fengshangshiji Culture Medi's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Beijing Fengshangshiji Culture Medi (2013–2024)

The table below shows the annual net assets of Beijing Fengshangshiji Culture Medi from 2013 to 2024.

Year Net Assets Change
2024-12-31 CN¥3.21 Billion -3.37%
2023-12-31 CN¥3.32 Billion +2.92%
2022-12-31 CN¥3.23 Billion -0.24%
2021-12-31 CN¥3.23 Billion +2.24%
2020-12-31 CN¥3.16 Billion +402.43%
2019-12-31 CN¥629.39 Million +67.97%
2018-12-31 CN¥374.71 Million +59.22%
2017-12-31 CN¥235.34 Million +114.37%
2016-12-31 CN¥109.78 Million +46.88%
2015-12-31 CN¥74.74 Million +32.90%
2014-12-31 CN¥56.24 Million +13.27%
2013-12-31 CN¥49.65 Million --

Equity Component Analysis

This analysis shows how different components contribute to Beijing Fengshangshiji Culture Medi'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 3004.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥769.23 Million 24.15%
Common Stock CN¥190.93 Million 5.99%
Other Components CN¥2.23 Billion 69.86%
Total Equity CN¥3.19 Billion 100.00%

Beijing Fengshangshiji Culture Medi Competitors by Market Cap

The table below lists competitors of Beijing Fengshangshiji Culture Medi ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Beijing Fengshangshiji Culture Medi's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 3,280,125,403 to 3,185,225,277, a change of -94,900,126 (-2.9%).
  • Net income of 41,772,464 contributed positively to equity growth.
  • Dividend payments of 81,050,357 reduced retained earnings.
  • Share repurchases of 44,023,312 reduced equity.
  • Other comprehensive income decreased equity by 34,331,144.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥41.77 Million +1.31%
Dividends Paid CN¥81.05 Million -2.54%
Share Repurchases CN¥44.02 Million -1.38%
Other Comprehensive Income CN¥-34.33 Million -1.08%
Other Changes CN¥22.73 Million +0.71%
Total Change CN¥- -2.89%

Book Value vs Market Value Analysis

This analysis compares Beijing Fengshangshiji Culture Medi'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: 1.59x
  • 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 26.14x to 1.59x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2013-12-31 CN¥1.02 CN¥26.66 x
2014-12-31 CN¥1.16 CN¥26.66 x
2015-12-31 CN¥1.54 CN¥26.66 x
2016-12-31 CN¥1.15 CN¥26.66 x
2017-12-31 CN¥2.48 CN¥26.66 x
2018-12-31 CN¥3.65 CN¥26.66 x
2019-12-31 CN¥4.60 CN¥26.66 x
2020-12-31 CN¥23.09 CN¥26.66 x
2021-12-31 CN¥23.26 CN¥26.66 x
2022-12-31 CN¥23.36 CN¥26.66 x
2023-12-31 CN¥24.07 CN¥26.66 x
2024-12-31 CN¥16.78 CN¥26.66 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Beijing Fengshangshiji Culture Medi 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): 1.31%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 7.21%
  • • Asset Turnover: 0.16x
  • • Equity Multiplier: 1.15x
  • Recent ROE (1.31%) is below the historical average (15.20%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2013 4.42% 4.98% 0.73x 1.22x CN¥-2.77 Million
2014 11.71% 9.11% 0.80x 1.61x CN¥963.52K
2015 17.83% 17.76% 0.73x 1.37x CN¥5.85 Million
2016 31.91% 24.67% 0.70x 1.86x CN¥24.06 Million
2017 22.93% 26.16% 0.41x 2.12x CN¥30.42 Million
2018 36.31% 23.75% 0.66x 2.33x CN¥98.57 Million
2019 40.33% 27.83% 0.72x 2.02x CN¥190.89 Million
2020 8.24% 26.48% 0.28x 1.13x CN¥-55.72 Million
2021 2.89% 19.75% 0.12x 1.22x CN¥-226.41 Million
2022 0.46% 4.60% 0.08x 1.20x CN¥-305.16 Million
2023 4.10% 19.87% 0.18x 1.13x CN¥-193.53 Million
2024 1.31% 7.21% 0.16x 1.15x CN¥-276.75 Million

Industry Comparison

This section compares Beijing Fengshangshiji Culture Medi's net assets metrics with peer companies in the Entertainment industry.

Industry Context

  • Industry: Entertainment
  • Average net assets among peers: $3,928,935,546
  • Average return on equity (ROE) among peers: 3.65%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Beijing Fengshangshiji Culture Medi (300860) CN¥3.17 Billion 4.42% 0.09x $205.89 Million
Wasu Media Holding Co Ltd (000156) $14.50 Billion 6.25% 0.77x $980.45 Million
Huawen Media Investment Corp (000793) $2.81 Billion 5.92% 0.29x $664.17 Million
Beijing Jingxi Culture&Tourism Co Ltd (000802) $1.52 Billion -4.02% 1.27x $328.72 Million
CITIC Guoan Information Industry Co Ltd (000839) $6.93 Billion 5.07% 0.59x $1.22 Billion
Bona Film Group Co Ltd (001330) $4.89 Billion 5.40% 1.13x $813.59 Million
Guangdong Alpha Animation and Culture Co Ltd (002292) $4.00 Billion -40.75% 0.67x $964.40 Million
Ciwen Media Co Ltd (002343) $970.39 Million 5.07% 0.67x $335.25 Million
Perfect World Co Ltd (002624) $486.22 Million 11.14% 0.44x $3.48 Billion
Wanda Cinema Line Corp (002739) $3.00 Billion 26.67% 0.52x $2.39 Billion
Shanghai Lisheng Racing Co Ltd (002858) $180.05 Million 15.70% 0.33x $250.22 Million