SMO ClinPlus Co. Ltd. (301257) - Net Assets
Based on the latest financial reports, SMO ClinPlus Co. Ltd. (301257) has net assets worth CN¥1.28 Billion CNY (≈ $187.53 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¥1.52 Billion ≈ $223.14 Million USD) and total liabilities (CN¥243.37 Million ≈ $35.61 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. Also explore SMO ClinPlus Co. Ltd. assets under control for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.28 Billion |
| % of Total Assets | 84.04% |
| Annual Growth Rate | 47.11% |
| 5-Year Change | 454.75% |
| 10-Year Change | N/A |
| Growth Volatility | 110.85 |
SMO ClinPlus Co. Ltd. - Net Assets Trend (2019–2025)
This chart illustrates how SMO ClinPlus Co. Ltd.'s net assets have evolved over time, based on quarterly financial data. Check SMO ClinPlus Co. Ltd. (301257) tangible net worth to evaluate the tangible quality of the company's equity base.
Annual Net Assets for SMO ClinPlus Co. Ltd. (2019–2025)
The table below shows the annual net assets of SMO ClinPlus Co. Ltd. from 2019 to 2025. For live valuation and market cap data, see SMO ClinPlus Co. Ltd. market cap and net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.27 Billion ≈ $185.77 Million |
+8.21% |
| 2024-12-31 | CN¥1.17 Billion ≈ $171.67 Million |
+8.56% |
| 2023-12-31 | CN¥1.08 Billion ≈ $158.13 Million |
+13.51% |
| 2022-12-31 | CN¥951.97 Million ≈ $139.30 Million |
+315.99% |
| 2021-12-31 | CN¥228.84 Million ≈ $33.49 Million |
+38.73% |
| 2020-12-31 | CN¥164.96 Million ≈ $24.14 Million |
+31.76% |
| 2019-12-31 | CN¥125.19 Million ≈ $18.32 Million |
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Equity Component Analysis
This analysis shows how different components contribute to SMO ClinPlus 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 696.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥503.53 Million | 39.66% |
| Other Components | CN¥765.98 Million | 60.34% |
| Total Equity | CN¥1.27 Billion | 100.00% |
SMO ClinPlus Co. Ltd. Competitors by Market Cap
The table below lists competitors of SMO ClinPlus Co. Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Lifestyle Communities Ltd
AU:LIC
|
$446.20 Million |
|
Hampidjan hf
IC:HAMP
|
$446.23 Million |
|
Shenzhen Huijie Group Co Ltd
SHE:002763
|
$446.29 Million |
|
Torpol SA
WAR:TOR
|
$446.31 Million |
|
Baolingbao Biology Co Ltd
SHE:002286
|
$446.07 Million |
|
Jiangsu Hengxing New Material
SHG:603276
|
$446.06 Million |
|
Lanzhou Minbai Shareholding Group Co Ltd
SHG:600738
|
$445.63 Million |
|
Charming Medical Limited Class A Ordinary Shares
NASDAQ:MCTA
|
$445.55 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in SMO ClinPlus Co. Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,173,140,831 to 1,269,504,969, a change of 96,364,138 (8.2%).
- Net income of 109,638,075 contributed positively to equity growth.
- Dividend payments of 13,322,578 reduced retained earnings.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥109.64 Million | +8.64% |
| Dividends Paid | CN¥13.32 Million | -1.05% |
| Other Changes | CN¥48.64K | +0.0% |
| Total Change | CN¥- | 8.21% |
Book Value vs Market Value Analysis
This analysis compares SMO ClinPlus 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: 2.40x
- 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 13.87x to 2.40x 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¥2.78 | CN¥38.59 | x |
| 2020-12-31 | CN¥2.82 | CN¥38.59 | x |
| 2021-12-31 | CN¥3.91 | CN¥38.59 | x |
| 2022-12-31 | CN¥12.01 | CN¥38.59 | x |
| 2023-12-31 | CN¥13.59 | CN¥38.59 | x |
| 2024-12-31 | CN¥14.76 | CN¥38.59 | x |
| 2025-12-31 | CN¥16.07 | CN¥38.59 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently SMO ClinPlus 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): 8.64%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 13.01%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.22x
- Recent ROE (8.64%) is below the historical average (18.04%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 41.82% | 17.25% | 1.50x | 1.61x | CN¥39.84 Million |
| 2020 | 21.41% | 10.53% | 1.15x | 1.77x | CN¥18.82 Million |
| 2021 | 25.24% | 11.49% | 1.24x | 1.77x | CN¥34.88 Million |
| 2022 | 7.61% | 12.35% | 0.51x | 1.22x | CN¥-22.79 Million |
| 2023 | 12.47% | 17.73% | 0.56x | 1.26x | CN¥26.67 Million |
| 2024 | 9.07% | 13.24% | 0.56x | 1.22x | CN¥-10.88 Million |
| 2025 | 8.64% | 13.01% | 0.55x | 1.22x | CN¥-17.31 Million |
Industry Comparison
This section compares SMO ClinPlus Co. Ltd.'s net assets metrics with peer companies in the Diagnostics & Research industry.
Industry Context
- Industry: Diagnostics & Research
- Average net assets among peers: $2,047,306,157
- Average return on equity (ROE) among peers: 22.78%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| SMO ClinPlus Co. Ltd. (301257) | CN¥1.28 Billion | 41.82% | 0.19x | $446.13 Million |
| Berry Genomics Co Ltd (000710) | $130.03 Million | 5.29% | 2.43x | $434.54 Million |
| Zhejiang DiAn Diagnostics Co (300244) | $6.03 Billion | 13.32% | 1.06x | $1.61 Billion |
| Hangzhou Tigermed Consulting (300347) | $146.03 Million | 32.73% | 0.28x | $5.36 Billion |
| Beijing Strong Biotechnologies Inc (300406) | $3.27 Billion | 11.90% | 0.41x | $1.01 Billion |
| Ningbo MedicalSystem Biotechnology Co Ltd (300439) | $308.32 Million | 33.58% | 0.53x | $493.77 Million |
| Maccura Biotechnology Co Ltd (300463) | $2.86 Billion | 15.53% | 0.59x | $816.69 Million |
| Guangdong Hybribio Biotech Co Ltd (300639) | $413.71 Million | 15.76% | 0.19x | $548.70 Million |
| BGI Genomics Co Ltd (300676) | $6.03 Billion | 34.69% | 0.88x | $2.33 Billion |
| Amoy Diagnostics Co Ltd (300685) | $39.30 Million | 56.11% | 1.81x | $1.01 Billion |
| Shanghai Labway Clinical Laboratory Co Ltd (301060) | $1.25 Billion | 8.85% | 0.18x | $515.75 Million |
About SMO ClinPlus Co. Ltd.
SMO ClinPlus CO.,LTD. provides site management services in research development in pharmaceuticals, medical devices, and health-related products in China. The company offers early modeling, preliminary preparation plan trial site initiation, on-site execution, and project management services. SMO ClinPlus CO.,LTD. was founded in 2009 and is based in Shanghai, China.