Yeal Electric Co.Ltd

SHE:300923 China Railroads
Market Cap
$298.99 Million
CN¥2.19 Billion CNY
Market Cap Rank
#17335 Global
#4515 in China
Share Price
CN¥27.91
Change (1 day)
-3.22%
52-Week Range
CN¥17.76 - CN¥29.93
All Time High
CN¥46.89
About

Yeal Electric Co., Ltd. engages in the research and development, production, and sales of rail vehicle electrical equipment, which are used in urban rail vehicles. Its products include driver console, driver's cab electrical control cabinet, passenger compartment electrical control cabinet, lighting control system, logic control unit, battery management system, low-voltage electrical appliance mo… Read more

Yeal Electric Co.Ltd (300923) - Net Assets

Latest net assets as of September 2025: CN¥1.13 Billion CNY

Based on the latest financial reports, Yeal Electric Co.Ltd (300923) has net assets worth CN¥1.13 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¥1.28 Billion) and total liabilities (CN¥146.43 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¥1.13 Billion
% of Total Assets 88.54%
Annual Growth Rate 13.96%
5-Year Change 7.68%
10-Year Change N/A
Growth Volatility 29.57

Yeal Electric Co.Ltd - Net Assets Trend (2016–2024)

This chart illustrates how Yeal Electric 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 Yeal Electric Co.Ltd (2016–2024)

The table below shows the annual net assets of Yeal Electric Co.Ltd from 2016 to 2024.

Year Net Assets Change
2024-12-31 CN¥1.15 Billion -0.58%
2023-12-31 CN¥1.16 Billion +1.16%
2022-12-31 CN¥1.14 Billion +1.28%
2021-12-31 CN¥1.13 Billion +5.71%
2020-12-31 CN¥1.07 Billion +94.11%
2019-12-31 CN¥549.96 Million +10.07%
2018-12-31 CN¥499.63 Million +10.98%
2017-12-31 CN¥450.21 Million +11.42%
2016-12-31 CN¥404.08 Million --

Equity Component Analysis

This analysis shows how different components contribute to Yeal Electric 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 1324.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings CN¥258.55 Million 22.49%
Common Stock CN¥78.60 Million 6.84%
Other Comprehensive Income CN¥17.71 Million 1.54%
Other Components CN¥794.66 Million 69.13%
Total Equity CN¥1.15 Billion 100.00%

Yeal Electric Co.Ltd Competitors by Market Cap

The table below lists competitors of Yeal Electric Co.Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Yeal Electric Co.Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 1,156,250,734 to 1,149,517,334, a change of -6,733,400 (-0.6%).
  • Net income of 42,346,763 contributed positively to equity growth.
  • Dividend payments of 35,145,000 reduced retained earnings.
  • Other comprehensive income increased equity by 17,437,846.
  • Other factors decreased equity by 31,373,009.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income CN¥42.35 Million +3.68%
Dividends Paid CN¥35.15 Million -3.06%
Other Comprehensive Income CN¥17.44 Million +1.52%
Other Changes CN¥-31.37 Million -2.73%
Total Change CN¥- -0.58%

Book Value vs Market Value Analysis

This analysis compares Yeal Electric 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: 1.90x
  • 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 3.59x to 1.90x 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¥7.78 CN¥27.91 x
2017-12-31 CN¥7.61 CN¥27.91 x
2018-12-31 CN¥8.52 CN¥27.91 x
2019-12-31 CN¥7.00 CN¥27.91 x
2020-12-31 CN¥13.58 CN¥27.91 x
2021-12-31 CN¥14.36 CN¥27.91 x
2022-12-31 CN¥14.65 CN¥27.91 x
2023-12-31 CN¥14.76 CN¥27.91 x
2024-12-31 CN¥14.66 CN¥27.91 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Yeal Electric 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): 3.68%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 8.98%
  • • Asset Turnover: 0.34x
  • • Equity Multiplier: 1.19x
  • Recent ROE (3.68%) is below the historical average (8.04%), 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 16.72% 19.17% 0.61x 1.42x CN¥27.05 Million
2017 10.64% 13.13% 0.60x 1.36x CN¥2.90 Million
2018 9.89% 14.13% 0.55x 1.28x CN¥-542.58K
2019 10.86% 16.10% 0.52x 1.31x CN¥4.71 Million
2020 5.42% 16.57% 0.29x 1.13x CN¥-48.90 Million
2021 6.68% 18.43% 0.31x 1.18x CN¥-37.52 Million
2022 4.37% 11.81% 0.31x 1.19x CN¥-64.38 Million
2023 4.07% 11.10% 0.33x 1.10x CN¥-68.61 Million
2024 3.68% 8.98% 0.34x 1.19x CN¥-72.60 Million

Industry Comparison

This section compares Yeal Electric Co.Ltd's net assets metrics with peer companies in the Railroads industry.

Industry Context

  • Industry: Railroads
  • Average net assets among peers: $2,677,457,496
  • Average return on equity (ROE) among peers: 7.35%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Yeal Electric Co.Ltd (300923) CN¥1.13 Billion 16.72% 0.13x $123.22 Million
China High-Speed Railway Technology (000008) $540.83 Million 7.24% 0.13x $619.07 Million
Nanjing Zhongbei Group Co Ltd (000421) $545.89 Million 18.19% 3.34x $269.49 Million
Ningxia Western Venture Industrial Co Ltd (000557) $-280.00 Million 0.00% 0.00x $573.05 Million
Vontron Technology Co Ltd (000920) $120.66 Million 30.91% 1.29x $402.70 Million
China Railway Materials Co Ltd (000927) $3.21 Billion -14.95% 1.55x $782.90 Million
China Railway Special Cargo Logistics Co. Ltd. (001213) $17.98 Billion 2.17% 0.09x $419.62 Million
Changzhou Evergreen Technology Co. Ltd. A (001324) $1.09 Billion 6.59% 0.24x $169.48 Million
HeNan Splendor Science & Technology Co Ltd (002296) $723.83 Million 13.20% 0.36x $539.03 Million
Sichuan Fulin Transportation Group Co Ltd (002357) $1.39 Billion 4.26% 0.96x $441.62 Million
Tianjin Keyvia Electric Co Ltd (300407) $1.45 Billion 5.88% 0.85x $387.27 Million