Aucma Co Ltd (600336) - Net Assets

Latest as of March 2026: CN¥2.42 Billion CNY ≈ $354.46 Million USD

Based on the latest financial reports, Aucma Co Ltd (600336) has net assets worth CN¥2.42 Billion CNY (≈ $354.46 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¥7.66 Billion ≈ $1.12 Billion USD) and total liabilities (CN¥5.23 Billion ≈ $765.72 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 how tangible is Aucma Co Ltd's equity to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥2.42 Billion
% of Total Assets	31.64%
Annual Growth Rate	7.31%
5-Year Change	-8.48%
10-Year Change	29.39%
Growth Volatility	36.83

Aucma Co Ltd - Net Assets Trend (1997–2025)

This chart illustrates how Aucma Co Ltd's net assets have evolved over time, based on quarterly financial data. See 600336 days of operational coverage to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Aucma Co Ltd (1997–2025)

The table below shows the annual net assets of Aucma Co Ltd from 1997 to 2025. For live valuation and market cap data, see Aucma Co Ltd (600336) total market value.

Year	Net Assets	Change
2025-12-31	CN¥2.41 Billion ≈ $353.17 Million	-9.05%
2024-12-31	CN¥2.65 Billion ≈ $388.31 Million	-2.48%
2023-12-31	CN¥2.72 Billion ≈ $398.19 Million	+0.32%
2022-12-31	CN¥2.71 Billion ≈ $396.91 Million	+2.85%
2021-12-31	CN¥2.64 Billion ≈ $385.90 Million	+1.44%
2020-12-31	CN¥2.60 Billion ≈ $380.41 Million	+18.14%
2019-12-31	CN¥2.20 Billion ≈ $322.00 Million	+9.19%
2018-12-31	CN¥2.02 Billion ≈ $294.89 Million	+3.29%
2017-12-31	CN¥1.95 Billion ≈ $285.50 Million	+4.60%
2016-12-31	CN¥1.87 Billion ≈ $272.95 Million	+75.40%
2015-12-31	CN¥1.06 Billion ≈ $155.62 Million	+1.20%
2014-12-31	CN¥1.05 Billion ≈ $153.77 Million	+13.13%
2013-12-31	CN¥928.90 Million ≈ $135.93 Million	+20.38%
2012-12-31	CN¥771.67 Million ≈ $112.92 Million	+27.29%
2011-12-31	CN¥606.22 Million ≈ $88.71 Million	+6.42%
2010-12-31	CN¥569.62 Million ≈ $83.35 Million	+13.44%
2009-12-31	CN¥502.14 Million ≈ $73.48 Million	+10.37%
2008-12-31	CN¥454.96 Million ≈ $66.58 Million	+0.69%
2007-12-31	CN¥451.83 Million ≈ $66.12 Million	-57.15%
2006-12-31	CN¥1.05 Billion ≈ $154.30 Million	-5.73%
2005-12-31	CN¥1.12 Billion ≈ $163.68 Million	-9.82%
2004-12-31	CN¥1.24 Billion ≈ $181.51 Million	-0.03%
2003-12-31	CN¥1.24 Billion ≈ $181.56 Million	+1.16%
2002-12-31	CN¥1.23 Billion ≈ $179.48 Million	+2.91%
2001-12-31	CN¥1.19 Billion ≈ $174.40 Million	+1.65%
2000-12-31	CN¥1.17 Billion ≈ $171.57 Million	+173.77%
1999-12-31	CN¥428.26 Million ≈ $62.67 Million	+16.01%
1998-12-31	CN¥369.17 Million ≈ $54.02 Million	+10.18%
1997-12-31	CN¥335.06 Million ≈ $49.03 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Aucma 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 4806058308.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CN¥48.06 Million	2.17%
Other Components	CN¥2.17 Billion	97.83%
Total Equity	CN¥2.22 Billion	100.00%

Aucma Co Ltd Competitors by Market Cap

The table below lists competitors of Aucma Co Ltd ranked by their market capitalization.

Company	Market Cap
Construtora Tenda S.A SA:TEND3	$797.75 Million
Cemindo Gemilang Tbk PT JK:CMNT	$797.77 Million
New Pacific Metals Corp TO:NUAG	$797.91 Million
Ubisoft Entertainment PA:UBI	$798.01 Million
Alto Neuroscience, Inc. NYSE:ANRO	$797.10 Million
Mesnac Co Ltd SHE:002073	$796.82 Million
Westlake Chemical Partners LP NYSE:WLKP	$796.56 Million
Pick N Pay Stores Ltd JSE:PIK	$796.35 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 2,440,805,705 to 2,216,950,374, a change of -223,855,331 (-9.2%).
Net loss of 213,511,466 reduced equity.
Dividend payments of 46,554,769 reduced retained earnings.
Other factors increased equity by 36,210,903.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥-213.51 Million	-9.63%
Dividends Paid	CN¥46.55 Million	-2.1%
Other Changes	CN¥36.21 Million	+1.63%
Total Change	CN¥-	-9.17%

Book Value vs Market Value Analysis

This analysis compares Aucma 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: 2.46x
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 2.46x 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¥0.49	CN¥6.83	x
1998-12-31	CN¥0.54	CN¥6.83	x
1999-12-31	CN¥0.63	CN¥6.83	x
2000-12-31	CN¥1.72	CN¥6.83	x
2001-12-31	CN¥1.75	CN¥6.83	x
2002-12-31	CN¥1.76	CN¥6.83	x
2003-12-31	CN¥1.78	CN¥6.83	x
2004-12-31	CN¥1.78	CN¥6.83	x
2005-12-31	CN¥1.60	CN¥6.83	x
2006-12-31	CN¥1.51	CN¥6.83	x
2007-12-31	CN¥0.63	CN¥6.83	x
2008-12-31	CN¥0.68	CN¥6.83	x
2009-12-31	CN¥0.72	CN¥6.83	x
2010-12-31	CN¥0.81	CN¥6.83	x
2011-12-31	CN¥0.89	CN¥6.83	x
2012-12-31	CN¥1.12	CN¥6.83	x
2013-12-31	CN¥1.33	CN¥6.83	x
2014-12-31	CN¥1.39	CN¥6.83	x
2015-12-31	CN¥1.58	CN¥6.83	x
2016-12-31	CN¥2.94	CN¥6.83	x
2017-12-31	CN¥2.20	CN¥6.83	x
2018-12-31	CN¥2.37	CN¥6.83	x
2019-12-31	CN¥2.51	CN¥6.83	x
2020-12-31	CN¥2.88	CN¥6.83	x
2021-12-31	CN¥3.05	CN¥6.83	x
2022-12-31	CN¥3.06	CN¥6.83	x
2023-12-31	CN¥3.12	CN¥6.83	x
2024-12-31	CN¥3.02	CN¥6.83	x
2025-12-31	CN¥2.78	CN¥6.83	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Aucma 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): -9.63%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -3.14%
• Asset Turnover: 0.93x
• Equity Multiplier: 3.29x
Recent ROE (-9.63%) is below the historical average (1.16%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
1997	9.56%	3.72%	0.89x	2.89x	CN¥-1.49 Million
1998	19.30%	9.05%	0.71x	3.02x	CN¥34.33 Million
1999	13.80%	8.35%	0.54x	3.07x	CN¥16.26 Million
2000	2.41%	5.27%	0.24x	1.88x	CN¥-89.00 Million
2001	3.80%	4.25%	0.33x	2.70x	CN¥-73.64 Million
2002	2.86%	2.06%	0.52x	2.69x	CN¥-85.46 Million
2003	1.70%	1.12%	0.50x	3.04x	CN¥-100.56 Million
2004	1.97%	0.97%	0.62x	3.27x	CN¥-97.23 Million
2005	-6.74%	-3.78%	0.46x	3.90x	CN¥-182.51 Million
2006	0.95%	0.89%	0.37x	2.86x	CN¥-93.29 Million
2007	-129.12%	-33.91%	0.62x	6.11x	CN¥-599.20 Million
2008	2.94%	0.65%	0.97x	4.71x	CN¥-31.31 Million
2009	10.47%	1.97%	1.22x	4.38x	CN¥2.35 Million
2010	12.29%	1.88%	1.48x	4.42x	CN¥12.95 Million
2011	6.16%	0.90%	1.53x	4.49x	CN¥-23.08 Million
2012	21.48%	4.11%	1.38x	3.77x	CN¥87.95 Million
2013	16.55%	3.53%	1.32x	3.55x	CN¥60.20 Million
2014	7.21%	1.73%	1.37x	3.03x	CN¥-27.63 Million
2015	1.90%	0.53%	1.27x	2.80x	CN¥-81.81 Million
2016	1.36%	0.64%	0.90x	2.36x	CN¥-152.28 Million
2017	1.82%	0.70%	0.95x	2.73x	CN¥-146.81 Million
2018	3.79%	1.24%	1.10x	2.78x	CN¥-114.38 Million
2019	9.56%	3.00%	0.96x	3.32x	CN¥-8.93 Million
2020	13.56%	4.39%	0.92x	3.37x	CN¥81.42 Million
2021	7.55%	2.09%	1.14x	3.17x	CN¥-58.56 Million
2022	5.87%	1.53%	1.26x	3.05x	CN¥-102.69 Million
2023	2.24%	0.60%	1.17x	3.17x	CN¥-193.90 Million
2024	-1.99%	-0.62%	0.99x	3.24x	CN¥-292.61 Million
2025	-9.63%	-3.14%	0.93x	3.29x	CN¥-435.21 Million

Industry Comparison

This section compares Aucma Co Ltd's net assets metrics with peer companies in the Consumer Electronics industry.

Industry Context

Industry: Consumer Electronics
Average net assets among peers: $5,052,698,359
Average return on equity (ROE) among peers: 7.24%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Aucma Co Ltd (600336)	CN¥2.42 Billion	9.56%	2.16x	$797.57 Million
Konka Group Co Ltd (000016)	$577.10 Million	36.21%	0.95x	$626.13 Million
Tianma Microelectronics Co Ltd (000050)	$33.57 Billion	4.39%	1.19x	$3.19 Billion
Guangdong Goworld Co Ltd (000823)	$1.09 Billion	4.74%	1.17x	$1.88 Billion
Soyea Technology Co Ltd (000909)	$887.22 Million	3.18%	3.95x	$249.16 Million
Guoguang Electric Co Ltd (002045)	$1.50 Billion	8.73%	1.78x	$708.68 Million
Hengdian Group DMEGC Magnetics Co Ltd (002056)	$428.68 Million	20.48%	1.67x	$6.46 Billion
Shenzhen Auto Electric Power Plant Co Ltd (002227)	$820.81 Million	1.38%	0.56x	$243.68 Million
Goertek Inc (002241)	$8.52 Billion	19.45%	1.08x	$12.43 Billion
Edifier Technology Co Ltd (002351)	$2.63 Billion	15.97%	0.25x	$1.30 Billion
Guangzhou Echom Sci&Tech Co Ltd (002420)	$504.72 Million	-42.08%	3.53x	$327.40 Million

About Aucma Co Ltd

SHG:600336 China Consumer Electronics

Market Cap

$797.57 Million

CN¥5.45 Billion CNY

Market Cap Rank

#10094 Global

#2709 in China

Share Price

CN¥6.83

Change (1 day)

-2.01%

52-Week Range

CN¥6.50 - CN¥9.55

All Time High

CN¥10.79