Xiangyang BOYA Precision Industrial Equipments Co. Ltd
Xiangyang BOYA Precision Industrial Equipments Co., Ltd engages in the research and development, production, and sales of precision equipment for plate and strip forming and key components and supporting components for special equipment in China. The company offers tension leveler unit, precision leveler, and combined type tension leveler; Metal trimming machine types, including cut to length mac… Read more
Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) - Net Assets
Latest net assets as of September 2025: CN¥1.08 Billion CNY
Based on the latest financial reports, Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) has net assets worth CN¥1.08 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¥1.48 Billion) and total liabilities (CN¥396.65 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¥1.08 Billion |
| % of Total Assets | 73.17% |
| Annual Growth Rate | 12.79% |
| 5-Year Change | 103.48% |
| 10-Year Change | 269.63% |
| Growth Volatility | 22.77 |
Xiangyang BOYA Precision Industrial Equipments Co. Ltd - Net Assets Trend (2013–2024)
This chart illustrates how Xiangyang BOYA Precision Industrial Equipments 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 Xiangyang BOYA Precision Industrial Equipments Co. Ltd (2013–2024)
The table below shows the annual net assets of Xiangyang BOYA Precision Industrial Equipments Co. Ltd from 2013 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥1.02 Billion | +2.91% |
| 2023-12-31 | CN¥992.11 Million | +3.50% |
| 2022-12-31 | CN¥958.59 Million | +6.55% |
| 2021-12-31 | CN¥899.63 Million | +79.30% |
| 2020-12-31 | CN¥501.75 Million | +14.02% |
| 2019-12-31 | CN¥440.07 Million | +12.57% |
| 2018-12-31 | CN¥390.95 Million | +9.98% |
| 2017-12-31 | CN¥355.48 Million | +18.01% |
| 2016-12-31 | CN¥301.21 Million | +9.05% |
| 2015-12-31 | CN¥276.21 Million | +23.56% |
| 2014-12-31 | CN¥223.55 Million | -17.72% |
| 2013-12-31 | CN¥271.70 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Xiangyang BOYA Precision Industrial Equipments 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 514.3% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥362.18 Million | 36.08% |
| Common Stock | CN¥84.00 Million | 8.37% |
| Other Comprehensive Income | CN¥91.69 Million | 9.13% |
| Other Components | CN¥465.89 Million | 46.41% |
| Total Equity | CN¥1.00 Billion | 100.00% |
Xiangyang BOYA Precision Industrial Equipments Co. Ltd Competitors by Market Cap
The table below lists competitors of Xiangyang BOYA Precision Industrial Equipments Co. Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
FASTIGHETSB.EMILSHUS PRF.
F:Z2A
|
$247.70 Million |
|
Kintetsu Department Store Co., Ltd.
PINK:KNTTF
|
$247.73 Million |
|
Weihai Honglin Electronic Co. Ltd. A
SHE:301439
|
$247.77 Million |
|
Hyundai Home Shopping Network Corp
KO:057050
|
$247.79 Million |
|
Crown Advanced Material Co. Ltd. A
SHG:688560
|
$247.61 Million |
|
Fortune Ng Fung Food Hebei Co Ltd
SHG:600965
|
$247.58 Million |
|
Transport Corporation of India Limited
NSE:TCI
|
$247.48 Million |
|
Beijing Jingyeda Technology Co Ltd
SHE:003005
|
$247.39 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Xiangyang BOYA Precision Industrial Equipments Co. Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 976,897,926 to 1,003,757,215, a change of 26,859,289 (2.7%).
- Net income of 43,791,315 contributed positively to equity growth.
- Dividend payments of 21,862,160 reduced retained earnings.
- Other comprehensive income increased equity by 9,266,674.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥43.79 Million | +4.36% |
| Dividends Paid | CN¥21.86 Million | -2.18% |
| Other Comprehensive Income | CN¥9.27 Million | +0.92% |
| Other Changes | CN¥-4.34 Million | -0.43% |
| Total Change | CN¥- | 2.75% |
Book Value vs Market Value Analysis
This analysis compares Xiangyang BOYA Precision Industrial Equipments 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: 1.98x
- 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 5.32x to 1.98x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2013-12-31 | CN¥4.43 | CN¥23.56 | x |
| 2014-12-31 | CN¥3.61 | CN¥23.56 | x |
| 2015-12-31 | CN¥4.36 | CN¥23.56 | x |
| 2016-12-31 | CN¥4.86 | CN¥23.56 | x |
| 2017-12-31 | CN¥5.76 | CN¥23.56 | x |
| 2018-12-31 | CN¥6.12 | CN¥23.56 | x |
| 2019-12-31 | CN¥5.21 | CN¥23.56 | x |
| 2020-12-31 | CN¥5.94 | CN¥23.56 | x |
| 2021-12-31 | CN¥10.68 | CN¥23.56 | x |
| 2022-12-31 | CN¥11.05 | CN¥23.56 | x |
| 2023-12-31 | CN¥11.65 | CN¥23.56 | x |
| 2024-12-31 | CN¥11.92 | CN¥23.56 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Xiangyang BOYA Precision Industrial Equipments 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): 4.36%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.36%
- • Asset Turnover: 0.29x
- • Equity Multiplier: 1.30x
- Recent ROE (4.36%) is below the historical average (9.87%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 0.90% | 1.49% | 0.31x | 1.96x | CN¥-24.71 Million |
| 2014 | 6.09% | 7.40% | 0.35x | 2.32x | CN¥-8.74 Million |
| 2015 | 10.56% | 12.50% | 0.45x | 1.88x | CN¥1.41 Million |
| 2016 | 15.03% | 19.64% | 0.48x | 1.60x | CN¥14.03 Million |
| 2017 | 12.15% | 18.20% | 0.48x | 1.40x | CN¥7.61 Million |
| 2018 | 12.92% | 18.86% | 0.48x | 1.42x | CN¥11.31 Million |
| 2019 | 16.61% | 24.58% | 0.45x | 1.49x | CN¥28.92 Million |
| 2020 | 16.80% | 23.01% | 0.50x | 1.47x | CN¥33.92 Million |
| 2021 | 9.56% | 21.85% | 0.34x | 1.28x | CN¥-3.97 Million |
| 2022 | 6.67% | 14.93% | 0.33x | 1.36x | CN¥-30.96 Million |
| 2023 | 6.78% | 15.49% | 0.33x | 1.32x | CN¥-31.43 Million |
| 2024 | 4.36% | 11.36% | 0.29x | 1.30x | CN¥-56.58 Million |
Industry Comparison
This section compares Xiangyang BOYA Precision Industrial Equipments Co. Ltd's net assets metrics with peer companies in the Metal Fabrication industry.
Industry Context
- Industry: Metal Fabrication
- Average net assets among peers: $1,244,978,643
- Average return on equity (ROE) among peers: 9.48%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) | CN¥1.08 Billion | 0.90% | 0.37x | $247.61 Million |
| Xinjiang Hejin Holding Co Ltd (000633) | $64.30 Million | 0.00% | 1.02x | $276.51 Million |
| Chongqing Changjiang River Moulding Material (Group) Co. Ltd. (001296) | $563.95 Million | 12.68% | 0.31x | $177.83 Million |
| Winstech Precision Hldg Co (001319) | $1.31 Billion | 8.55% | 0.30x | $167.74 Million |
| Guangdong Jingyi Metal Co Ltd (002295) | $785.40 Million | -7.13% | 0.66x | $373.68 Million |
| Shanghai Xinpeng Industry Co Ltd (002328) | $2.40 Billion | 2.65% | 0.12x | $461.37 Million |
| Beijing Lier High Temperature Materials Co Ltd (002392) | $4.13 Billion | 10.98% | 0.50x | $722.14 Million |
| Suzhou Victory Precision Manufacture Co Ltd (002426) | $245.28 Million | 58.16% | 1.15x | $1.78 Billion |
| Dajin Heavy Industry Corp (002487) | $1.51 Billion | 2.42% | 0.28x | $3.72 Billion |
| Jiangsu Boamax Technologies Group Co Ltd (002514) | $966.88 Million | 1.75% | 0.27x | $292.45 Million |
| Guangzheng Group Co Ltd (002524) | $467.88 Million | 4.77% | 0.48x | $226.79 Million |