Yangling Metron New Material Co Ltd (300861) - Net Assets
Based on the latest financial reports, Yangling Metron New Material Co Ltd (300861) has net assets worth CN¥6.33 Billion CNY (≈ $925.94 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¥7.00 Billion ≈ $1.02 Billion USD) and total liabilities (CN¥668.69 Million ≈ $97.85 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 Yangling Metron New Material Co Ltd asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥6.33 Billion |
| % of Total Assets | 90.44% |
| Annual Growth Rate | 79.99% |
| 5-Year Change | 86.56% |
| 10-Year Change | N/A |
| Growth Volatility | 173.89 |
Yangling Metron New Material Co Ltd - Net Assets Trend (2015–2024)
This chart illustrates how Yangling Metron New Material Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Yangling Metron New Material Co Ltd assets under control for the complete picture of this company's asset base.
Annual Net Assets for Yangling Metron New Material Co Ltd (2015–2024)
The table below shows the annual net assets of Yangling Metron New Material Co Ltd from 2015 to 2024. For live valuation and market cap data, see Yangling Metron New Material Co Ltd stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 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 390199829800.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥3.90 Billion | 60.54% |
| Common Stock | CN¥480.01 Million | 7.45% |
| Other Comprehensive Income | CN¥294.26 Million | 4.57% |
| Other Components | CN¥1.77 Billion | 27.44% |
| Total Equity | CN¥6.44 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 |
|---|---|
|
PARK24 SPONS. ADR/1
F:3WN
|
$1.95 Billion |
|
Zhejiang Wolwo Bio-Pharmaceutical Co Ltd
SHE:300357
|
$1.95 Billion |
|
NCR Atleos Corporation
NYSE:NATL
|
$1.95 Billion |
|
Tatung Co
TW:2371
|
$1.95 Billion |
|
Guanglian Aviation Industry Co Ltd
SHE:300900
|
$1.95 Billion |
|
K+S Aktiengesellschaft
F:SDF1
|
$1.95 Billion |
|
Toyou Feiji Electronics Co Ltd
SHE:300302
|
$1.94 Billion |
|
CIE Automotive India Limited
NSE:CIEINDIA
|
$1.94 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 2023 to 2024, total equity changed from 6,438,799,036 to 6,444,143,287, a change of 5,344,251 (0.1%).
- Net income of 145,523,038 contributed positively to equity growth.
- Dividend payments of 144,003,600 reduced retained earnings.
- Share repurchases of 430,175 reduced equity.
- Other comprehensive income increased equity by 74,079,833.
- Other factors decreased equity by 69,824,845.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥145.52 Million | +2.26% |
| Dividends Paid | CN¥144.00 Million | -2.23% |
| Share Repurchases | CN¥430.18K | -0.01% |
| Other Comprehensive Income | CN¥74.08 Million | +1.15% |
| Other Changes | CN¥-69.82 Million | -1.08% |
| Total Change | CN¥- | 0.08% |
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: 2.06x
- 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 292.67x to 2.06x 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¥19.79 | x |
| 2016-12-31 | CN¥1.25 | CN¥19.79 | x |
| 2017-12-31 | CN¥8.01 | CN¥19.79 | x |
| 2018-12-31 | CN¥2.34 | CN¥19.79 | x |
| 2019-12-31 | CN¥2.27 | CN¥19.79 | x |
| 2020-12-31 | CN¥5.49 | CN¥19.79 | x |
| 2021-12-31 | CN¥5.98 | CN¥19.79 | x |
| 2022-12-31 | CN¥7.57 | CN¥19.79 | x |
| 2023-12-31 | CN¥9.58 | CN¥19.79 | x |
| 2024-12-31 | CN¥9.59 | CN¥19.79 | 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): 2.26%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.41%
- • Asset Turnover: 0.32x
- • Equity Multiplier: 1.10x
- Recent ROE (2.26%) is below the historical average (32.06%), 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 |
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: $2,004,947,424
- Average return on equity (ROE) among peers: -24.91%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Yangling Metron New Material Co Ltd (300861) | CN¥6.33 Billion | -1.67% | 0.11x | $1.95 Billion |
| Huayi Compressor Co Ltd (000404) | $4.89 Billion | 8.55% | 1.57x | $843.29 Million |
| Shenyang Machine Tool Co Ltd (000410) | $824.03 Million | -170.30% | 29.09x | $2.39 Billion |
| North Industries Group Red Arrow Co Ltd (000519) | $319.51 Million | 4.81% | 0.48x | $3.61 Billion |
| Bingshan Refrigeration & Heat Transfer Technologies Co Ltd (000530) | $3.45 Billion | 2.58% | 0.60x | $520.37 Million |
| Changchai Co Ltd (000570) | $3.36 Billion | 2.28% | 0.55x | $522.04 Million |
| Jiangsu Youli Investment Holding Co Ltd (000584) | $327.45 Million | -65.69% | 8.93x | $32.29 Million |
| Baota Industry Co Ltd (000595) | $746.32 Million | -18.39% | 0.62x | $1.06 Billion |
| SUFA Technology Industry Co Ltd CNNC (000777) | $280.92 Million | 8.98% | 0.50x | $1.11 Billion |
| J.S. Corrugating Machinery Co Ltd (000821) | $2.30 Billion | -22.46% | 1.14x | $938.81 Million |
| Qinchuan Machine Tool & Tool Group Share Co Ltd (000837) | $3.55 Billion | 0.54% | 0.80x | $1.66 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. Its diamond wires are used in various applications, including slicing monocrystalline, polycrystalline silicon, sapphire, magnetic materials, ceramics, crystal, and other high-value hard and brittle materials. The company was i… Read more