Ningbo Daye Garden Machinery Co Ltd

SHE:300879 China Tools & Accessories
Market Cap
$683.84 Million
CN¥5.02 Billion CNY
Market Cap Rank
#12553 Global
#3123 in China
Share Price
CN¥24.79
Change (1 day)
+1.22%
52-Week Range
CN¥14.52 - CN¥56.88
All Time High
CN¥69.35
About

Ningbo Daye Garden Machinery Co.,Ltd. gasoline-powered, electric, and lithium-ion garden machinery for the landscaping market. It offers robotic, walk-behind, and ride-on lawn mowers, tractors, blowers, hedge trimmers, cultivators, scarifies, brush cutters, chain saws, and snow thrower. The company was incorporated in 2006 and is headquartered in Yuyao, China.

Ningbo Daye Garden Machinery Co Ltd (300879) - Net Assets

Latest net assets as of September 2025: CN¥1.38 Billion CNY

Based on the latest financial reports, Ningbo Daye Garden Machinery Co Ltd (300879) has net assets worth CN¥1.38 Billion CNY as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥4.90 Billion) and total liabilities (CN¥3.52 Billion). 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¥1.38 Billion
% of Total Assets 28.13%
Annual Growth Rate 19.9%
5-Year Change 29.93%
10-Year Change N/A
Growth Volatility 30.87

Ningbo Daye Garden Machinery Co Ltd - Net Assets Trend (2016–2024)

This chart illustrates how Ningbo Daye Garden Machinery Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Ningbo Daye Garden Machinery Co Ltd (2016–2024)

The table below shows the annual net assets of Ningbo Daye Garden Machinery Co Ltd from 2016 to 2024.

Year Net Assets Change
2024-12-31 CN¥1.19 Billion +45.95%
2023-12-31 CN¥818.38 Million -14.20%
2022-12-31 CN¥953.84 Million -0.28%
2021-12-31 CN¥956.51 Million +4.05%
2020-12-31 CN¥919.26 Million +92.12%
2019-12-31 CN¥478.48 Million +20.52%
2018-12-31 CN¥397.03 Million +18.76%
2017-12-31 CN¥334.31 Million +19.52%
2016-12-31 CN¥279.70 Million --

Equity Component Analysis

This analysis shows how different components contribute to Ningbo Daye Garden Machinery 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 300.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥137.33 Million 11.50%
Common Stock CN¥202.40 Million 16.95%
Other Comprehensive Income CN¥3.18 Million 0.27%
Other Components CN¥851.48 Million 71.29%
Total Equity CN¥1.19 Billion 100.00%

Ningbo Daye Garden Machinery Co Ltd Competitors by Market Cap

The table below lists competitors of Ningbo Daye Garden Machinery Co Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Ningbo Daye Garden Machinery Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 818,377,000 to 1,194,391,000, a change of 376,014,000 (45.9%).
  • Net income of 16,115,000 contributed positively to equity growth.
  • Dividend payments of 34,871,000 reduced retained earnings.
  • Share repurchases of 38,241,733 reduced equity.
  • Other comprehensive income decreased equity by 84,750,927.
  • Other factors increased equity by 517,762,660.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥16.11 Million +1.35%
Dividends Paid CN¥34.87 Million -2.92%
Share Repurchases CN¥38.24 Million -3.2%
Other Comprehensive Income CN¥-84.75 Million -7.1%
Other Changes CN¥517.76 Million +43.35%
Total Change CN¥- 45.95%

Book Value vs Market Value Analysis

This analysis compares Ningbo Daye Garden Machinery 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: 3.50x
  • The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
  • The price-to-book ratio has decreased from 8.19x to 3.50x 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¥3.03 CN¥24.79 x
2017-12-31 CN¥2.79 CN¥24.79 x
2018-12-31 CN¥3.30 CN¥24.79 x
2019-12-31 CN¥2.99 CN¥24.79 x
2020-12-31 CN¥5.75 CN¥24.79 x
2021-12-31 CN¥5.98 CN¥24.79 x
2022-12-31 CN¥5.96 CN¥24.79 x
2023-12-31 CN¥5.10 CN¥24.79 x
2024-12-31 CN¥7.08 CN¥24.79 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Ningbo Daye Garden Machinery 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): 1.35%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 0.92%
  • • Asset Turnover: 0.53x
  • • Equity Multiplier: 2.79x
  • Recent ROE (1.35%) is below the historical average (6.09%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2016 10.57% 5.64% 0.85x 2.20x CN¥1.61 Million
2017 16.14% 7.23% 1.00x 2.24x CN¥20.53 Million
2018 15.75% 7.99% 0.79x 2.49x CN¥22.81 Million
2019 17.03% 8.25% 0.65x 3.19x CN¥33.63 Million
2020 8.34% 7.66% 0.55x 1.99x CN¥-15.22 Million
2021 5.80% 3.46% 0.64x 2.63x CN¥-40.13 Million
2022 1.18% 0.76% 0.56x 2.75x CN¥-84.13 Million
2023 -21.37% -18.83% 0.30x 3.78x CN¥-256.71 Million
2024 1.35% 0.92% 0.53x 2.79x CN¥-103.32 Million

Industry Comparison

This section compares Ningbo Daye Garden Machinery Co Ltd's net assets metrics with peer companies in the Tools & Accessories industry.

Industry Context

  • Industry: Tools & Accessories
  • Average net assets among peers: $1,647,842,907
  • Average return on equity (ROE) among peers: 12.27%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Ningbo Daye Garden Machinery Co Ltd (300879) CN¥1.38 Billion 10.57% 2.56x $317.38 Million
Shandong Tengda Fasten Tech (001379) $1.46 Billion 5.24% 0.48x $185.77 Million
Bosun Tools Co Ltd (002282) $213.66 Million 25.32% 0.75x $216.27 Million
Ningbo Ligong Online Monitoring Technology Co Ltd (002322) $856.94 Million 8.88% 0.04x $386.64 Million
Tianjin Saixiang Technology Co Ltd (002337) $1.31 Billion 0.60% 0.21x $318.26 Million
Hangzhou Great Star Industrial Co Ltd (002444) $3.97 Billion 12.23% 0.37x $2.93 Billion
Guangdong Kinlong Hardware Products Co Ltd (002791) $5.03 Billion 17.69% 0.98x $427.79 Million
Shenzhen Kaizhong Precision Technology Co Ltd (002823) $142.16 Million 30.39% 1.69x $357.28 Million
Bichamp Cutting Technology Hunan Co Ltd (002843) $610.40 Million 8.30% 0.14x $432.29 Million
Wafangdian Bearing Co Ltd (200706) $931.76 Million 11.83% 0.98x $24.70 Million
Beijing Dinghan Tech Co (300011) $1.96 Billion 2.18% 0.85x $428.69 Million