LAY-OUT Planning Consultants Co. Ltd. (300989) - Net Assets
Based on the latest financial reports, LAY-OUT Planning Consultants Co. Ltd. (300989) has net assets worth CN¥988.04 Million CNY (≈ $144.58 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥1.23 Billion ≈ $180.31 Million USD) and total liabilities (CN¥244.19 Million ≈ $35.73 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 300989 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥988.04 Million |
| % of Total Assets | 80.18% |
| Annual Growth Rate | 56.87% |
| 5-Year Change | 415.22% |
| 10-Year Change | N/A |
| Growth Volatility | 162.88 |
LAY-OUT Planning Consultants Co. Ltd. - Net Assets Trend (2019–2024)
This chart illustrates how LAY-OUT Planning Consultants Co. Ltd.'s net assets have evolved over time, based on quarterly financial data. See LAY-OUT Planning Consultants Co. Ltd. defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for LAY-OUT Planning Consultants Co. Ltd. (2019–2024)
The table below shows the annual net assets of LAY-OUT Planning Consultants Co. Ltd. from 2019 to 2024. For live valuation and market cap data, see market cap of LAY-OUT Planning Consultants Co. Ltd..
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥980.15 Million ≈ $143.43 Million |
-6.61% |
| 2023-12-31 | CN¥1.05 Billion ≈ $153.58 Million |
+4.30% |
| 2022-12-31 | CN¥1.01 Billion ≈ $147.25 Million |
+1.78% |
| 2021-12-31 | CN¥988.74 Million ≈ $144.68 Million |
+419.74% |
| 2020-12-31 | CN¥190.24 Million ≈ $27.84 Million |
+84.55% |
| 2019-12-31 | CN¥103.08 Million ≈ $15.08 Million |
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Equity Component Analysis
This analysis shows how different components contribute to LAY-OUT Planning Consultants 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 393.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥207.76 Million | 21.17% |
| Other Components | CN¥773.54 Million | 78.83% |
| Total Equity | CN¥981.30 Million | 100.00% |
LAY-OUT Planning Consultants Co. Ltd. Competitors by Market Cap
The table below lists competitors of LAY-OUT Planning Consultants Co. Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Nathans Famous Inc
NASDAQ:NATH
|
$415.91 Million |
|
Canopy Growth Corp
TO:WEED
|
$415.97 Million |
|
Tianjin Saixiang Technology Co Ltd
SHE:002337
|
$416.02 Million |
|
KKR Real Estate Finance Trust Inc
NYSE:KREF
|
$416.02 Million |
|
Nanyang Senba Optical and Electronic Co Ltd
SHE:300701
|
$415.80 Million |
|
AQUILA PART PROD COM
RO:AQ
|
$415.69 Million |
|
Laser Tek Taiwan Co Ltd
TWO:6207
|
$415.46 Million |
|
Eg Industries Bhd
KLSE:8907
|
$415.40 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LAY-OUT Planning Consultants Co. Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,050,215,862 to 981,296,229, a change of -68,919,633 (-6.6%).
- Net loss of 45,314,753 reduced equity.
- Dividend payments of 8,149,121 reduced retained earnings.
- Other factors decreased equity by 15,455,759.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-45.31 Million | -4.62% |
| Dividends Paid | CN¥8.15 Million | -0.83% |
| Other Changes | CN¥-15.46 Million | -1.58% |
| Total Change | CN¥- | -6.56% |
Book Value vs Market Value Analysis
This analysis compares LAY-OUT Planning Consultants 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: 2.90x
- 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 10.58x to 2.90x 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¥1.27 | CN¥13.47 | x |
| 2020-12-31 | CN¥1.20 | CN¥13.47 | x |
| 2021-12-31 | CN¥4.69 | CN¥13.47 | x |
| 2022-12-31 | CN¥4.78 | CN¥13.47 | x |
| 2023-12-31 | CN¥4.96 | CN¥13.47 | x |
| 2024-12-31 | CN¥4.64 | CN¥13.47 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LAY-OUT Planning Consultants 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): -4.62%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -14.21%
- • Asset Turnover: 0.26x
- • Equity Multiplier: 1.24x
- Recent ROE (-4.62%) is below the historical average (21.26%), 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 | 64.98% | 16.90% | 1.47x | 2.62x | CN¥56.67 Million |
| 2020 | 49.58% | 19.15% | 1.05x | 2.47x | CN¥75.30 Million |
| 2021 | 10.40% | 19.56% | 0.43x | 1.23x | CN¥3.93 Million |
| 2022 | 3.05% | 6.94% | 0.37x | 1.17x | CN¥-70.00 Million |
| 2023 | 4.20% | 9.12% | 0.37x | 1.25x | CN¥-60.96 Million |
| 2024 | -4.62% | -14.21% | 0.26x | 1.24x | CN¥-143.44 Million |
Industry Comparison
This section compares LAY-OUT Planning Consultants Co. Ltd.'s net assets metrics with peer companies in the Engineering & Construction industry.
Industry Context
- Industry: Engineering & Construction
- Average net assets among peers: $1,684,048,967
- Average return on equity (ROE) among peers: -14.67%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LAY-OUT Planning Consultants Co. Ltd. (300989) | CN¥988.04 Million | 64.98% | 0.25x | $415.82 Million |
| Shenzhen Ecobeauty Co Ltd (000010) | $1.18 Billion | -89.98% | 1.63x | $319.64 Million |
| Shenzhen Sed Industry Co Ltd (000032) | $9.72 Billion | 3.98% | 3.73x | $4.37 Billion |
| NORINCO International Cooperation Ltd (000065) | $119.64 Million | 7.91% | 0.42x | $2.09 Billion |
| Shenzhen Tagen Group Co Ltd (000090) | $3.16 Billion | 5.48% | 1.14x | $926.92 Million |
| Shandong Hi-Speed Road&Bridge (000498) | $400.51 Million | -44.34% | 4.27x | $1.14 Billion |
| Jinyuan Cement Co Ltd (000546) | $199.97 Million | 6.34% | 1.39x | $589.45 Million |
| Hunan Investment Group Co Ltd (000548) | $294.05 Million | -42.13% | 2.67x | $317.04 Million |
| ChengDu Hi-Tech Development Co Ltd (000628) | $198.31 Million | 4.14% | 13.41x | $2.77 Billion |
| Gansu Engineering Consulting Group Co Ltd (000779) | $-1.17 Billion | 0.00% | 0.00x | $524.43 Million |
| Hainan Expressway Co Ltd (000886) | $2.74 Billion | 1.84% | 0.19x | $614.96 Million |
About LAY-OUT Planning Consultants Co. Ltd.
LAY-OUT Planning Consultants Co. Ltd. operates as a planning and engineering business in China, Pakistan, and Nigeria. The company provides design business services, which includes urban and rural planning, special planning, planning consultation, etc. It also offers engineering design business services including landscape engineering design and municipal engineering design, etc. In addition, the… Read more