Beijing Fengshangshiji Culture Medi (300860) - Net Assets

Latest as of June 2026: CN¥3.10 Billion CNY ≈ $453.11 Million USD

Based on the latest financial reports, Beijing Fengshangshiji Culture Medi (300860) has net assets worth CN¥3.10 Billion CNY (≈ $453.11 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥3.35 Billion ≈ $490.44 Million USD) and total liabilities (CN¥255.16 Million ≈ $37.34 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 300860 capital-intensive asset ratio to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥3.10 Billion
% of Total Assets	92.39%
Annual Growth Rate	41.29%
5-Year Change	-2.75%
10-Year Change	2763.75%
Growth Volatility	108.56

Beijing Fengshangshiji Culture Medi - Net Assets Trend (2013–2025)

This chart illustrates how Beijing Fengshangshiji Culture Medi's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see how much is Beijing Fengshangshiji Culture Medi worth.

Annual Net Assets for Beijing Fengshangshiji Culture Medi (2013–2025)

The table below shows the annual net assets of Beijing Fengshangshiji Culture Medi from 2013 to 2025. Also explore Beijing Fengshangshiji Culture Medi net asset momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	CN¥3.14 Billion ≈ $460.05 Million	-1.99%
2024-12-31	CN¥3.21 Billion ≈ $469.38 Million	-3.37%
2023-12-31	CN¥3.32 Billion ≈ $485.74 Million	+2.92%
2022-12-31	CN¥3.23 Billion ≈ $471.95 Million	-0.24%
2021-12-31	CN¥3.23 Billion ≈ $473.07 Million	+2.24%
2020-12-31	CN¥3.16 Billion ≈ $462.73 Million	+402.43%
2019-12-31	CN¥629.39 Million ≈ $92.10 Million	+67.97%
2018-12-31	CN¥374.71 Million ≈ $54.83 Million	+59.22%
2017-12-31	CN¥235.34 Million ≈ $34.44 Million	+114.37%
2016-12-31	CN¥109.78 Million ≈ $16.06 Million	+46.88%
2015-12-31	CN¥74.74 Million ≈ $10.94 Million	+32.90%
2014-12-31	CN¥56.24 Million ≈ $8.23 Million	+13.27%
2013-12-31	CN¥49.65 Million ≈ $7.27 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 2765.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CN¥710.01 Million	22.74%
Other Components	CN¥2.41 Billion	77.26%
Total Equity	CN¥3.12 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.

Company	Market Cap
Wuxi Huadong Heavy Machinery Co Ltd SHE:002685	$808.06 Million
Shanghai Ganglian E Commerce SHE:300226	$808.25 Million
S.J.S. Enterprises Limited NSE:SJS	$808.30 Million
Cello World Limited NSE:CELLO	$808.60 Million
Beijing Qianjing Landscape Co SHG:603778	$807.45 Million
Akso Health Group ADR NASDAQ:AHG	$807.33 Million
Controladora Vuela Compañía de Aviación S.A.B. de C.V MX:VOLARA	$807.09 Million
Summit TA:SMT	$806.66 Million

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 2024 to 2025, total equity changed from 3,185,225,277 to 3,122,965,771, a change of -62,259,506 (-2.0%).
Net loss of 16,592,411 reduced equity.
Dividend payments of 39,574,652 reduced retained earnings.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥-16.59 Million	-0.53%
Dividends Paid	CN¥39.57 Million	-1.27%
Other Changes	CN¥-6.09 Million	-0.2%
Total Change	CN¥-	-1.95%

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: 1.77x
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 20.26x to 1.77x 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¥1.45	CN¥29.30	x
2014-12-31	CN¥1.48	CN¥29.30	x
2015-12-31	CN¥1.10	CN¥29.30	x
2016-12-31	CN¥0.82	CN¥29.30	x
2017-12-31	CN¥1.77	CN¥29.30	x
2018-12-31	CN¥2.61	CN¥29.30	x
2019-12-31	CN¥4.38	CN¥29.30	x
2020-12-31	CN¥19.77	CN¥29.30	x
2021-12-31	CN¥16.54	CN¥29.30	x
2022-12-31	CN¥17.09	CN¥29.30	x
2023-12-31	CN¥17.32	CN¥29.30	x
2024-12-31	CN¥16.78	CN¥29.30	x
2025-12-31	CN¥16.57	CN¥29.30	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): -0.53%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -6.95%
• Asset Turnover: 0.07x
• Equity Multiplier: 1.09x
Recent ROE (-0.53%) is below the historical average (13.99%), 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
2025	-0.53%	-6.95%	0.07x	1.09x	CN¥-328.89 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: $1,515,796,539
Average return on equity (ROE) among peers: -23.60%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Beijing Fengshangshiji Culture Medi (300860)	CN¥3.10 Billion	4.42%	0.08x	$807.98 Million
Wasu Media Holding Co Ltd (000156)	$850.19 Million	20.82%	2.98x	$1.90 Billion
Huawen Media Investment Corp (000793)	$1.14 Billion	8.68%	0.63x	$1.31 Billion
Beijing Jingxi Culture&Tourism Co Ltd (000802)	$1.23 Billion	-22.73%	1.23x	$409.61 Million
CITIC Guoan Information Industry Co Ltd (000839)	$759.52 Million	-10.24%	7.29x	$1.62 Billion
Guangdong Alpha Animation and Culture Co Ltd (002292)	$1.44 Billion	9.20%	0.11x	$1.89 Billion
Ciwen Media Co Ltd (002343)	$1.16 Billion	-30.92%	1.13x	$396.48 Million
Perfect World Co Ltd (002624)	$188.24 Million	26.90%	0.86x	$2.75 Billion
Wanda Cinema Line Corp (002739)	$8.18 Billion	11.16%	2.07x	$2.58 Billion
Shanghai Lisheng Racing Co Ltd (002858)	$66.30 Million	7.87%	0.77x	$318.52 Million
Guangzhou Jinyi Media Corp (002905)	$148.53 Million	-256.75%	29.37x	$483.49 Million

About Beijing Fengshangshiji Culture Medi

SHE:300860 China Entertainment

Market Cap

$807.98 Million

CN¥5.52 Billion CNY

Market Cap Rank

#9949 Global

#2621 in China

Share Price

CN¥29.30

Change (1 day)

-3.87%

52-Week Range

CN¥22.86 - CN¥32.48

All Time High

CN¥75.31