J.Pond Precision Technology Co. Ltd. A (301326) - Net Assets
Based on the latest financial reports, J.Pond Precision Technology Co. Ltd. A (301326) has net assets worth CN¥1.44 Billion CNY (≈ $211.15 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¥2.68 Billion ≈ $392.31 Million USD) and total liabilities (CN¥1.24 Billion ≈ $181.16 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 J.Pond Precision Technology Co. Ltd. A total assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥1.44 Billion |
| % of Total Assets | 53.82% |
| Annual Growth Rate | 36.62% |
| 5-Year Change | 188.91% |
| 10-Year Change | N/A |
| Growth Volatility | 66.76 |
J.Pond Precision Technology Co. Ltd. A - Net Assets Trend (2019–2025)
This chart illustrates how J.Pond Precision Technology Co. Ltd. A's net assets have evolved over time, based on quarterly financial data. Read 301326 current and long-term liabilities for a breakdown of total debt and financial obligations.
Annual Net Assets for J.Pond Precision Technology Co. Ltd. A (2019–2025)
The table below shows the annual net assets of J.Pond Precision Technology Co. Ltd. A from 2019 to 2025. For live valuation and market cap data, see 301326 market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥1.44 Billion ≈ $211.32 Million |
+9.53% |
| 2024-12-31 | CN¥1.32 Billion ≈ $192.94 Million |
-1.27% |
| 2023-12-31 | CN¥1.34 Billion ≈ $195.41 Million |
-5.22% |
| 2022-12-31 | CN¥1.41 Billion ≈ $206.18 Million |
+181.88% |
| 2021-12-31 | CN¥499.86 Million ≈ $73.14 Million |
+21.59% |
| 2020-12-31 | CN¥411.09 Million ≈ $60.15 Million |
+85.16% |
| 2019-12-31 | CN¥222.01 Million ≈ $32.49 Million |
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Equity Component Analysis
This analysis shows how different components contribute to J.Pond Precision Technology Co. Ltd. A'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 decreased by 16.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥76.82 Million | 6.17% |
| Other Components | CN¥1.17 Billion | 93.83% |
| Total Equity | CN¥1.25 Billion | 100.00% |
J.Pond Precision Technology Co. Ltd. A Competitors by Market Cap
The table below lists competitors of J.Pond Precision Technology Co. Ltd. A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sarepta Therapeutics Inc
NASDAQ:SRPT
|
$1.76 Billion |
|
Semapa
LS:SEM
|
$1.76 Billion |
|
Lithium Americas Corp
TO:LAC
|
$1.76 Billion |
|
Dynavax Technologies Corporation
NASDAQ:DVAX
|
$1.76 Billion |
|
China Cinda Asset Management Co., Ltd.
F:0CI
|
$1.76 Billion |
|
Rumble Inc.
NASDAQ:RUM
|
$1.76 Billion |
|
Melia Hotels
MC:MEL
|
$1.76 Billion |
|
Deutz AG
XETRA:DEZ
|
$1.76 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in J.Pond Precision Technology Co. Ltd. A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,277,479,416 to 1,245,201,092, a change of -32,278,325 (-2.5%).
- Net loss of 46,678,677 reduced equity.
- Dividend payments of 13,352,053 reduced retained earnings.
- Other factors increased equity by 27,752,406.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-46.68 Million | -3.75% |
| Dividends Paid | CN¥13.35 Million | -1.07% |
| Other Changes | CN¥27.75 Million | +2.23% |
| Total Change | CN¥- | -2.53% |
Book Value vs Market Value Analysis
This analysis compares J.Pond Precision Technology Co. Ltd. A'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: 9.66x
- 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 40.32x to 9.66x 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¥4.10 | CN¥165.50 | x |
| 2020-12-31 | CN¥7.41 | CN¥165.50 | x |
| 2021-12-31 | CN¥8.98 | CN¥165.50 | x |
| 2022-12-31 | CN¥19.48 | CN¥165.50 | x |
| 2023-12-31 | CN¥18.30 | CN¥165.50 | x |
| 2024-12-31 | CN¥17.70 | CN¥165.50 | x |
| 2025-12-31 | CN¥17.13 | CN¥165.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently J.Pond Precision Technology Co. Ltd. A 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): -3.75%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -3.58%
- • Asset Turnover: 0.48x
- • Equity Multiplier: 2.19x
- Recent ROE (-3.75%) is below the historical average (9.22%), 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 | 30.88% | 11.29% | 1.24x | 2.20x | CN¥46.35 Million |
| 2020 | 17.42% | 8.15% | 1.14x | 1.88x | CN¥29.75 Million |
| 2021 | 19.61% | 9.52% | 1.10x | 1.87x | CN¥46.69 Million |
| 2022 | 6.10% | 8.30% | 0.59x | 1.24x | CN¥-54.78 Million |
| 2023 | -4.22% | -8.23% | 0.42x | 1.22x | CN¥-187.95 Million |
| 2024 | -1.51% | -2.44% | 0.44x | 1.40x | CN¥-147.10 Million |
| 2025 | -3.75% | -3.58% | 0.48x | 2.19x | CN¥-171.20 Million |
Industry Comparison
This section compares J.Pond Precision Technology Co. Ltd. A's net assets metrics with peer companies in the Metal Fabrication industry.
Industry Context
- Industry: Metal Fabrication
- Average net assets among peers: $8,635,242,153
- Average return on equity (ROE) among peers: 6.96%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| J.Pond Precision Technology Co. Ltd. A (301326) | CN¥1.44 Billion | 30.88% | 0.86x | $1.76 Billion |
| China International Marine Containers Group Ltd (000039) | $63.51 Billion | 0.35% | 1.64x | $3.48 Billion |
| Xinjiang Hejin Holding Co Ltd (000633) | $185.80 Million | 14.21% | 4.20x | $325.72 Million |
| Guangdong Jingyi Metal Co Ltd (002295) | $1.36 Billion | 2.04% | 0.54x | $376.63 Million |
| Shanghai Xinpeng Industry Co Ltd (002328) | $3.08 Billion | 6.48% | 0.54x | $1.09 Billion |
| Beijing Lier High Temperature Materials Co Ltd (002392) | $2.93 Billion | 6.91% | 0.38x | $1.47 Billion |
| Suzhou Victory Precision Manufacture Co Ltd (002426) | $1.38 Billion | 4.44% | 0.48x | $1.72 Billion |
| Dajin Heavy Industry Corp (002487) | $3.00 Billion | 19.25% | 1.22x | $6.97 Billion |
| Jiangsu Boamax Technologies Group Co Ltd (002514) | $1.02 Billion | 4.60% | 0.38x | $507.85 Million |
| Guangzheng Group Co Ltd (002524) | $285.90 Million | 3.24% | 4.42x | $291.08 Million |
| Anhui Honglu Steel Construction Group Co Ltd (002541) | $9.61 Billion | 8.03% | 1.63x | $1.86 Billion |
About J.Pond Precision Technology Co. Ltd. A
J.Pond Precision Technology Co., Ltd. engaged in the research and development, production and sales of precision functional and structural parts. The company offers flexible multi-function keyboard-fixing heat dissipation adhesive pad, a flexible multifunctional cushioning shield, multi-layer structural heat sinks, flare 3d appearance dust mesh, motherboard shield brackets, dedicated keyboard pac… Read more