Yangling Metron New Material Co Ltd Net Assets
Yangling Metron New Material Co Ltd net assets. Based on the latest financial reports, Yangling Metron New Material Co Ltd (300861) has net assets worth CN¥6.60 Billion CNY (≈ $966.30 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¥7.30 Billion ≈ $1.07 Billion USD) and total liabilities (CN¥701.24 Million ≈ $102.61 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. Also explore 300861 net assets growth trend to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥6.60 Billion |
| % of Total Assets | 90.4% |
| Annual Growth Rate | 69.65% |
| 5-Year Change | 59.67% |
| 10-Year Change | 3052.69% |
| Growth Volatility | 169.26 |
Net Assets of Yangling Metron New Material Co Ltd (2015–2025)
Net assets of Yangling Metron New Material Co Ltd from 2015 to 2025. This chart illustrates how Yangling Metron New Material Co Ltd's net assets have evolved over time, based on quarterly financial data. See Yangling Metron New Material Co Ltd net asset quality index to measure how much of total assets are equity-financed.
Annual Net Assets for Yangling Metron New Material Co Ltd (2015–2025)
The table below shows the annual net assets of Yangling Metron New Material Co Ltd from 2015 to 2025. For live market cap and overall valuation, see 300861 market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥6.41 Billion ≈ $938.64 Million |
-0.46% |
| 2024-12-31 | CN¥6.44 Billion ≈ $942.98 Million |
-0.12% |
| 2023-12-31 | CN¥6.45 Billion ≈ $944.12 Million |
+26.57% |
| 2022-12-31 | CN¥5.10 Billion ≈ $745.93 Million |
+26.89% |
| 2021-12-31 | CN¥4.02 Billion ≈ $587.86 Million |
+16.30% |
| 2020-12-31 | CN¥3.45 Billion ≈ $505.45 Million |
+149.80% |
| 2019-12-31 | CN¥1.38 Billion ≈ $202.34 Million |
+10.15% |
| 2018-12-31 | CN¥1.26 Billion ≈ $183.70 Million |
+42.50% |
| 2017-12-31 | CN¥881.00 Million ≈ $128.92 Million |
+333.01% |
| 2016-12-31 | CN¥203.46 Million ≈ $29.77 Million |
+526.85% |
| 2015-12-31 | CN¥32.46 Million ≈ $4.75 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Yangling Metron New Material 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 369230311374.0% over the analyzed period, indicating profitable operations and earnings retention.
Yangling Metron New Material Co Ltd Net Assets Breakdown (December 2025)
Yangling Metron New Material Co Ltd net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥3.69 Billion | 57.55% |
| Other Components | CN¥2.72 Billion | 42.45% |
| Total Equity | CN¥6.41 Billion | 100.00% |
Yangling Metron New Material Co Ltd Competitors by Market Cap
The table below lists competitors of Yangling Metron New Material Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
HBIS Resources Co Ltd
SHE:000923
|
$1.29 Billion |
|
ATAI LIFE SCIENCES BV EO1
F:9VC
|
$1.29 Billion |
|
Cofco Biochemical Anhui Co Ltd
SHE:000930
|
$1.29 Billion |
|
HIAG Immobilien Holding AG
SW:HIAG
|
$1.29 Billion |
|
Gs Retail
KO:007070
|
$1.29 Billion |
|
SINOTRANS LTD H YC 1
F:SIY
|
$1.28 Billion |
|
Delta Galil Industries Ltd
TA:DELT
|
$1.28 Billion |
|
AcadeMedia AB (publ)
ST:ACAD
|
$1.28 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Yangling Metron New Material Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 6,444,143,287 to 6,414,501,919, a change of -29,641,368 (-0.5%).
- Net income of 243,892,563 contributed positively to equity growth.
- Dividend payments of 239,986,550 reduced retained earnings.
- Other comprehensive income decreased equity by 294,260,991.
- Other factors increased equity by 260,713,610.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥243.89 Million | +3.8% |
| Dividends Paid | CN¥239.99 Million | -3.74% |
| Other Comprehensive Income | CN¥-294.26 Million | -4.59% |
| Other Changes | CN¥260.71 Million | +4.06% |
| Total Change | CN¥- | -0.46% |
Book Value vs Market Value Analysis
This analysis compares Yangling Metron New Material 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: 1.37x
- 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 193.44x to 1.37x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2015-12-31 | CN¥0.07 | CN¥13.08 | x |
| 2016-12-31 | CN¥1.25 | CN¥13.08 | x |
| 2017-12-31 | CN¥8.01 | CN¥13.08 | x |
| 2018-12-31 | CN¥2.34 | CN¥13.08 | x |
| 2019-12-31 | CN¥2.27 | CN¥13.08 | x |
| 2020-12-31 | CN¥5.49 | CN¥13.08 | x |
| 2021-12-31 | CN¥5.98 | CN¥13.08 | x |
| 2022-12-31 | CN¥7.57 | CN¥13.08 | x |
| 2023-12-31 | CN¥9.58 | CN¥13.08 | x |
| 2024-12-31 | CN¥9.59 | CN¥13.08 | x |
| 2025-12-31 | CN¥9.55 | CN¥13.08 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Yangling Metron New Material 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): 3.80%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.29%
- • Asset Turnover: 0.30x
- • Equity Multiplier: 1.11x
- Recent ROE (3.80%) is below the historical average (29.49%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | -1.67% | 0.00% | 0.00x | 1.02x | CN¥-3.79 Million |
| 2016 | 46.20% | 50.93% | 0.56x | 1.61x | CN¥73.66 Million |
| 2017 | 76.91% | 54.55% | 0.93x | 1.52x | CN¥589.44 Million |
| 2018 | 81.60% | 47.47% | 1.43x | 1.20x | CN¥898.86 Million |
| 2019 | 29.65% | 34.16% | 0.72x | 1.21x | CN¥270.17 Million |
| 2020 | 13.02% | 37.31% | 0.33x | 1.07x | CN¥104.26 Million |
| 2021 | 19.00% | 41.31% | 0.41x | 1.11x | CN¥361.45 Million |
| 2022 | 28.94% | 40.26% | 0.54x | 1.33x | CN¥963.89 Million |
| 2023 | 24.67% | 35.21% | 0.59x | 1.19x | CN¥944.73 Million |
| 2024 | 2.26% | 6.41% | 0.32x | 1.10x | CN¥-498.89 Million |
| 2025 | 3.80% | 11.29% | 0.30x | 1.11x | CN¥-397.56 Million |
Industry Comparison
This section compares Yangling Metron New Material Co Ltd's net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $1,610,457,623
- Average return on equity (ROE) among peers: -20.18%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yangling Metron New Material Co Ltd (300861) | CN¥6.60 Billion | -1.67% | 0.11x | $1.29 Billion |
| Huayi Compressor Co Ltd (000404) | $3.96 Billion | 2.45% | 1.52x | $646.72 Million |
| Shenyang Machine Tool Co Ltd (000410) | $347.22 Million | -208.15% | 15.00x | $2.26 Billion |
| North Industries Group Red Arrow Co Ltd (000519) | $362.41 Million | 3.17% | 0.33x | $2.79 Billion |
| Bingshan Refrigeration & Heat Transfer Technologies Co Ltd (000530) | $3.21 Billion | 1.93% | 1.36x | $757.23 Million |
| Changchai Co Ltd (000570) | $2.29 Billion | 2.29% | 0.72x | $399.26 Million |
| Jiangsu Youli Investment Holding Co Ltd (000584) | $1.83 Billion | 2.42% | 1.03x | $32.29 Million |
| Baota Industry Co Ltd (000595) | $369.61 Million | -32.34% | 1.35x | $779.79 Million |
| SUFA Technology Industry Co Ltd CNNC (000777) | $544.26 Million | 41.46% | 0.41x | $823.64 Million |
| J.S. Corrugating Machinery Co Ltd (000821) | $2.30 Billion | -22.46% | 1.14x | $579.69 Million |
| Qinchuan Machine Tool & Tool Group Share Co Ltd (000837) | $873.67 Million | 7.43% | 0.68x | $1.40 Billion |
About Yangling Metron New Material Co Ltd
Yangling Metron New Material Inc. researches, develops, manufactures, and sells electroplated diamond wires and other superhard diamond tools in China and internationally. The company is also involved in the research and development of tungsten wire busbar. Its diamond wires are used in various applications, including photovoltaic industry single crystal and polycrystalline silicon slicing, sapph… Read more