V V Food & Beverage Co Ltd (600300) - Net Assets

Latest as of September 2025: CN¥3.57 Billion CNY ≈ $522.82 Million USD

Based on the latest financial reports, V V Food & Beverage Co Ltd (600300) has net assets worth CN¥3.57 Billion CNY (≈ $522.82 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥4.68 Billion ≈ $685.23 Million USD) and total liabilities (CN¥1.11 Billion ≈ $162.41 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 600300 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥3.57 Billion
% of Total Assets	76.3%
Annual Growth Rate	11.96%
5-Year Change	17.47%
10-Year Change	8.19%
Growth Volatility	77.7

V V Food & Beverage Co Ltd - Net Assets Trend (1997–2024)

This chart illustrates how V V Food & Beverage Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore V V Food & Beverage Co Ltd (600300) total assets for the complete picture of this company's asset base.

Annual Net Assets for V V Food & Beverage Co Ltd (1997–2024)

The table below shows the annual net assets of V V Food & Beverage Co Ltd from 1997 to 2024. For live valuation and market cap data, see V V Food & Beverage Co Ltd market cap and net worth.

Year	Net Assets	Change
2024-12-31	CN¥3.54 Billion ≈ $518.74 Million	+10.00%
2023-12-31	CN¥3.22 Billion ≈ $471.59 Million	+3.28%
2022-12-31	CN¥3.12 Billion ≈ $456.59 Million	+1.08%
2021-12-31	CN¥3.09 Billion ≈ $451.71 Million	+2.29%
2020-12-31	CN¥3.02 Billion ≈ $441.59 Million	+15.09%
2019-12-31	CN¥2.62 Billion ≈ $383.69 Million	-4.09%
2018-12-31	CN¥2.73 Billion ≈ $400.04 Million	-11.09%
2017-12-31	CN¥3.07 Billion ≈ $449.95 Million	+0.59%
2016-12-31	CN¥3.06 Billion ≈ $447.33 Million	-6.70%
2015-12-31	CN¥3.28 Billion ≈ $479.46 Million	-2.09%
2014-12-31	CN¥3.35 Billion ≈ $489.72 Million	+3.26%
2013-12-31	CN¥3.24 Billion ≈ $474.25 Million	-4.37%
2012-12-31	CN¥3.39 Billion ≈ $495.93 Million	+13.54%
2011-12-31	CN¥2.99 Billion ≈ $436.81 Million	+4.03%
2010-12-31	CN¥2.87 Billion ≈ $419.88 Million	-4.05%
2009-12-31	CN¥2.99 Billion ≈ $437.63 Million	+26.69%
2008-12-31	CN¥2.36 Billion ≈ $345.43 Million	+38.14%
2007-12-31	CN¥1.71 Billion ≈ $250.06 Million	+2.58%
2006-12-31	CN¥1.67 Billion ≈ $243.76 Million	-2.39%
2005-12-31	CN¥1.71 Billion ≈ $249.72 Million	+2.02%
2004-12-31	CN¥1.67 Billion ≈ $244.77 Million	+0.11%
2003-12-31	CN¥1.67 Billion ≈ $244.51 Million	+10.17%
2002-12-31	CN¥1.52 Billion ≈ $221.94 Million	+7.36%
2001-12-31	CN¥1.41 Billion ≈ $206.74 Million	+11.55%
2000-12-31	CN¥1.27 Billion ≈ $185.34 Million	+412.99%
1999-12-31	CN¥246.90 Million ≈ $36.13 Million	+7.35%
1998-12-31	CN¥230.00 Million ≈ $33.66 Million	+36.89%
1997-12-31	CN¥168.02 Million ≈ $24.59 Million	--

Equity Component Analysis

This analysis shows how different components contribute to V V Food & Beverage 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 160251387602.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CN¥1.54 Billion	44.31%
Common Stock	CN¥1.62 Billion	46.38%
Other Comprehensive Income	CN¥318.53 Million	9.14%
Other Components	CN¥6.08 Million	0.17%
Total Equity	CN¥3.49 Billion	100.00%

V V Food & Beverage Co Ltd Competitors by Market Cap

The table below lists competitors of V V Food & Beverage Co Ltd ranked by their market capitalization.

Company	Market Cap
Aditya Birla Fashion and Retail Limited NSE:ABFRL	$870.97 Million
Imperial Metals Corporation TO:III	$871.27 Million
Southside Bancshares, Inc. NASDAQ:SBSI	$871.72 Million
BMC Medical Co. Ltd. A SHE:301367	$871.77 Million
Frontier Group Holdings Inc NASDAQ:ULCC	$870.68 Million
JNTC Co. Ltd KQ:204270	$870.28 Million
Eczacibasi Yatirim Holding Ortakligi AS IS:ECZYT	$870.14 Million
Gem-Year Industrial Co Ltd SHG:601002	$870.11 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in V V Food & Beverage Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 3,163,572,058 to 3,486,739,888, a change of 323,167,830 (10.2%).
Net income of 411,142,986 contributed positively to equity growth.
Dividend payments of 116,354,383 reduced retained earnings.
Other comprehensive income increased equity by 32,826,072.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CN¥411.14 Million	+11.79%
Dividends Paid	CN¥116.35 Million	-3.34%
Other Comprehensive Income	CN¥32.83 Million	+0.94%
Other Changes	CN¥-4.45 Million	-0.13%
Total Change	CN¥-	10.22%

Book Value vs Market Value Analysis

This analysis compares V V Food & Beverage 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: 1.74x
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 31.13x to 1.74x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
1997-12-31	CN¥0.12	CN¥3.68	x
1998-12-31	CN¥0.16	CN¥3.68	x
1999-12-31	CN¥0.17	CN¥3.68	x
2000-12-31	CN¥0.89	CN¥3.68	x
2001-12-31	CN¥0.90	CN¥3.68	x
2002-12-31	CN¥0.91	CN¥3.68	x
2003-12-31	CN¥0.98	CN¥3.68	x
2004-12-31	CN¥1.00	CN¥3.68	x
2005-12-31	CN¥1.01	CN¥3.68	x
2006-12-31	CN¥1.02	CN¥3.68	x
2007-12-31	CN¥1.03	CN¥3.68	x
2008-12-31	CN¥3.04	CN¥3.68	x
2009-12-31	CN¥1.42	CN¥3.68	x
2010-12-31	CN¥1.44	CN¥3.68	x
2011-12-31	CN¥1.44	CN¥3.68	x
2012-12-31	CN¥1.59	CN¥3.68	x
2013-12-31	CN¥1.52	CN¥3.68	x
2014-12-31	CN¥1.57	CN¥3.68	x
2015-12-31	CN¥1.55	CN¥3.68	x
2016-12-31	CN¥1.52	CN¥3.68	x
2017-12-31	CN¥1.54	CN¥3.68	x
2018-12-31	CN¥1.50	CN¥3.68	x
2019-12-31	CN¥1.52	CN¥3.68	x
2020-12-31	CN¥1.84	CN¥3.68	x
2021-12-31	CN¥1.87	CN¥3.68	x
2022-12-31	CN¥1.89	CN¥3.68	x
2023-12-31	CN¥1.96	CN¥3.68	x
2024-12-31	CN¥2.12	CN¥3.68	x

Capital Efficiency Dashboard

This dashboard shows how efficiently V V Food & Beverage 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): 11.79%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 11.24%
• Asset Turnover: 0.78x
• Equity Multiplier: 1.34x
Recent ROE (11.79%) is above the historical average (10.36%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
1997	53.19%	6.85%	1.88x	4.12x	CN¥72.56 Million
1998	45.72%	8.90%	1.62x	3.18x	CN¥82.15 Million
1999	44.47%	11.94%	1.30x	2.87x	CN¥84.95 Million
2000	9.40%	12.78%	0.58x	1.27x	CN¥-7.52 Million
2001	9.08%	10.72%	0.63x	1.35x	CN¥-11.76 Million
2002	7.28%	6.86%	0.68x	1.55x	CN¥-35.21 Million
2003	7.17%	6.04%	0.68x	1.76x	CN¥-39.50 Million
2004	6.38%	4.00%	0.59x	2.69x	CN¥-51.45 Million
2005	6.37%	3.13%	0.99x	2.06x	CN¥-52.01 Million
2006	4.88%	2.25%	1.19x	1.83x	CN¥-74.34 Million
2007	5.72%	2.69%	1.07x	1.99x	CN¥-64.16 Million
2008	2.30%	1.79%	0.78x	1.65x	CN¥-169.60 Million
2009	9.17%	7.75%	0.59x	2.02x	CN¥-19.85 Million
2010	6.26%	3.16%	0.90x	2.21x	CN¥-89.82 Million
2011	6.24%	2.86%	0.76x	2.88x	CN¥-92.36 Million
2012	3.15%	1.34%	0.72x	3.28x	CN¥-168.50 Million
2013	3.30%	1.59%	0.72x	2.87x	CN¥-163.94 Million
2014	7.65%	4.50%	0.59x	2.87x	CN¥-61.52 Million
2015	1.51%	1.02%	0.48x	3.06x	CN¥-223.15 Million
2016	0.29%	0.17%	0.53x	3.31x	CN¥-246.14 Million
2017	2.88%	1.60%	0.56x	3.20x	CN¥-183.51 Million
2018	2.38%	1.19%	0.60x	3.34x	CN¥-190.54 Million
2019	1.81%	0.89%	0.58x	3.51x	CN¥-201.78 Million
2020	14.66%	9.08%	0.71x	2.26x	CN¥138.55 Million
2021	7.37%	4.89%	0.89x	1.70x	CN¥-79.81 Million
2022	3.12%	2.26%	0.85x	1.63x	CN¥-210.22 Million
2023	6.62%	5.19%	0.90x	1.41x	CN¥-106.87 Million
2024	11.79%	11.24%	0.78x	1.34x	CN¥62.47 Million

Industry Comparison

This section compares V V Food & Beverage Co Ltd's net assets metrics with peer companies in the Packaged Foods industry.

Industry Context

Industry: Packaged Foods
Average net assets among peers: $2,994,389,347
Average return on equity (ROE) among peers: 11.88%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
V V Food & Beverage Co Ltd (600300)	CN¥3.57 Billion	53.19%	0.31x	$870.83 Million
Shenzhen Shenbao Industrial Co Ltd (000019)	$296.80 Million	11.46%	0.53x	$1.26 Billion
Hainan Pearl River Holdings Co Ltd (000505)	$585.78 Million	-31.84%	1.22x	$648.05 Million
Xiwang Foodstuffs Co Ltd (000639)	$76.25 Million	11.36%	0.86x	$304.85 Million
Nanfang Black Sesame Group Co Ltd (000716)	$2.71 Billion	2.87%	0.70x	$570.04 Million
CNFC Overseas Fishery Co Ltd (000798)	$256.68 Million	54.64%	0.92x	$499.50 Million
Henan Shuanghui Investment & Development Co Ltd (000895)	$23.15 Billion	21.02%	0.47x	$14.05 Billion
Xinjiang Chalkis Co Ltd (000972)	$628.09 Million	8.48%	2.86x	$440.17 Million
Zhengzhou Qianweiyangchu Food Co Ltd (001215)	$1.82 Billion	4.59%	0.27x	$687.56 Million
Qingdao Foods Co Ltd (001219)	$299.34 Million	12.12%	0.20x	$447.10 Million
Shandong Oriental Ocean Sci-Tech Co Ltd (002086)	$117.09 Million	24.08%	1.95x	$584.78 Million

About V V Food & Beverage Co Ltd

SHG:600300 China Packaged Foods

Market Cap

$870.83 Million

CN¥5.95 Billion CNY

Market Cap Rank

#9815 Global

#2768 in China

Share Price

CN¥3.68

Change (1 day)

-1.60%

52-Week Range

CN¥3.23 - CN¥3.84

All Time High

CN¥7.21