EMTEK (Shenzhen) Co. Ltd. (300938) - Net Assets
Based on the latest financial reports, EMTEK (Shenzhen) Co. Ltd. (300938) has net assets worth CN¥2.00 Billion CNY (≈ $292.67 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥2.30 Billion ≈ $336.04 Million USD) and total liabilities (CN¥296.43 Million ≈ $43.38 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. See net asset quality index of EMTEK (Shenzhen) Co. Ltd. to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥2.00 Billion |
| % of Total Assets | 87.09% |
| Annual Growth Rate | 32.88% |
| 5-Year Change | 80.52% |
| 10-Year Change | N/A |
| Growth Volatility | 56.34 |
EMTEK (Shenzhen) Co. Ltd. - Net Assets Trend (2019–2025)
This chart illustrates how EMTEK (Shenzhen) Co. Ltd.'s net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see EMTEK (Shenzhen) Co. Ltd. market capitalisation.
Annual Net Assets for EMTEK (Shenzhen) Co. Ltd. (2019–2025)
The table below shows the annual net assets of EMTEK (Shenzhen) Co. Ltd. from 2019 to 2025. Also explore EMTEK (Shenzhen) Co. Ltd. (300938) net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.94 Billion ≈ $284.32 Million |
+53.85% |
| 2024-12-31 | CN¥1.26 Billion ≈ $184.80 Million |
-8.97% |
| 2023-12-31 | CN¥1.39 Billion ≈ $203.01 Million |
+16.14% |
| 2022-12-31 | CN¥1.19 Billion ≈ $174.79 Million |
+10.98% |
| 2021-12-31 | CN¥1.08 Billion ≈ $157.50 Million |
+160.55% |
| 2020-12-31 | CN¥413.09 Million ≈ $60.45 Million |
+17.08% |
| 2019-12-31 | CN¥352.84 Million ≈ $51.63 Million |
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Equity Component Analysis
This analysis shows how different components contribute to EMTEK (Shenzhen) 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 250.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥834.37 Million | 44.77% |
| Other Components | CN¥1.03 Billion | 55.23% |
| Total Equity | CN¥1.86 Billion | 100.00% |
EMTEK (Shenzhen) Co. Ltd. Competitors by Market Cap
The table below lists competitors of EMTEK (Shenzhen) Co. Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Semrush Holdings Inc
NYSE:SEMR
|
$1.57 Billion |
|
Dalian Dalicap Technology Co Ltd
SHE:301566
|
$1.57 Billion |
|
Baoding Lucky Innovative Materials Co Ltd
SHE:300446
|
$1.57 Billion |
|
Amara Raja Batteries Limited
NSE:ARE&M
|
$1.57 Billion |
|
Homeco Daily Needs REIT
AU:HDN
|
$1.57 Billion |
|
Americas Silver Corp
TO:USA
|
$1.57 Billion |
|
Zhejiang CONBA Pharmaceutical Co Ltd
SHG:600572
|
$1.56 Billion |
|
Atrium Ljungberg AB (publ)
ST:ATRLJ-B
|
$1.56 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in EMTEK (Shenzhen) Co. Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,183,757,141 to 1,863,537,702, a change of 679,780,561 (57.4%).
- Net income of 196,352,076 contributed positively to equity growth.
- Dividend payments of 65,449,259 reduced retained earnings.
- Other factors increased equity by 548,877,744.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥196.35 Million | +10.54% |
| Dividends Paid | CN¥65.45 Million | -3.51% |
| Other Changes | CN¥548.88 Million | +29.45% |
| Total Change | CN¥- | 57.43% |
Book Value vs Market Value Analysis
This analysis compares EMTEK (Shenzhen) 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: 4.10x
- 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 7.39x to 4.10x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | CN¥4.25 | CN¥31.40 | x |
| 2020-12-31 | CN¥3.43 | CN¥31.40 | x |
| 2021-12-31 | CN¥4.41 | CN¥31.40 | x |
| 2022-12-31 | CN¥3.49 | CN¥31.40 | x |
| 2023-12-31 | CN¥11.52 | CN¥31.40 | x |
| 2024-12-31 | CN¥3.75 | CN¥31.40 | x |
| 2025-12-31 | CN¥7.65 | CN¥31.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently EMTEK (Shenzhen) 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): 10.54%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 24.43%
- • Asset Turnover: 0.35x
- • Equity Multiplier: 1.22x
- Recent ROE (10.54%) is below the historical average (13.15%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 21.16% | 24.83% | 0.74x | 1.15x | CN¥39.37 Million |
| 2020 | 14.59% | 21.00% | 0.52x | 1.33x | CN¥18.94 Million |
| 2021 | 7.89% | 20.28% | 0.30x | 1.31x | CN¥-21.42 Million |
| 2022 | 10.51% | 21.74% | 0.37x | 1.31x | CN¥5.75 Million |
| 2023 | 12.48% | 24.07% | 0.32x | 1.64x | CN¥32.46 Million |
| 2024 | 14.88% | 24.29% | 0.35x | 1.73x | CN¥57.73 Million |
| 2025 | 10.54% | 24.43% | 0.35x | 1.22x | CN¥10.00 Million |
Industry Comparison
This section compares EMTEK (Shenzhen) Co. Ltd.'s net assets metrics with peer companies in the Specialty Business Services industry.
Industry Context
- Industry: Specialty Business Services
- Average net assets among peers: $1,838,719,371
- Average return on equity (ROE) among peers: 3.86%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| EMTEK (Shenzhen) Co. Ltd. (300938) | CN¥2.00 Billion | 21.16% | 0.15x | $1.57 Billion |
| Shaanxi Jinye Science Technology and Education Group Co Ltd (000812) | $858.15 Million | 7.86% | 0.54x | $419.56 Million |
| Tungkong Inc (002117) | $1.58 Billion | 11.78% | 0.40x | $608.50 Million |
| Eternal Asia Supply Chain Management Ltd (002183) | $7.78 Billion | 6.67% | 4.45x | $1.60 Billion |
| Hongbo Co Ltd (002229) | $1.79 Billion | 1.97% | 0.18x | $759.22 Million |
| Beijing Shengtong Printing Co Ltd (002599) | $582.82 Million | 3.28% | 0.70x | $441.43 Million |
| Shanghai Nar Industrial Co Ltd (002825) | $1.15 Billion | 7.69% | 0.52x | $471.29 Million |
| Xuchang Ketop Testing Research Ins (003008) | $1.08 Billion | 7.94% | 0.07x | $300.56 Million |
| Centre Testing Intl Shenzhen (300012) | $725.91 Million | 9.46% | 0.07x | $3.54 Billion |
| Suzhou Electrical Apparatus Sci (300215) | $2.12 Billion | 7.84% | 0.72x | $707.02 Million |
| Trust Alliance Information Development Inc Ltd Shanghai (300469) | $714.63 Million | -25.87% | 0.88x | $1.78 Billion |
About EMTEK (Shenzhen) Co. Ltd.
EMTEK (Shenzhen) Co., Ltd. operates as a third-party testing company in China. The company offers technical services and solutions, such as testing, certification, consulting, and technical consulting services. It also engages in the testing of electronic and electrical products, light industrial products, new energy products, automotive materials and parts, and environmental protection products.… Read more