Henan Rebecca Hair Products Co Ltd
Henan Rebecca Hair Products Co., Ltd. engages in the production and sale of hair products in China. It offers craft springs, chemical fiber springs, human hair wigs, chemical fiber wigs, training heads, and composite fiber materials under the Rebecca, Sleek, JOEDIR, NOBLE, MAGIC, and QVR brands through the directly operated stores and franchised stores. Henan Rebecca Hair Products Co., Ltd. was f… Read more
Henan Rebecca Hair Products Co Ltd (600439) - Net Assets
Latest net assets as of September 2025: CN¥2.64 Billion CNY
Based on the latest financial reports, Henan Rebecca Hair Products Co Ltd (600439) has net assets worth CN¥2.64 Billion CNY as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥4.55 Billion) and total liabilities (CN¥1.91 Billion). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥2.64 Billion |
| % of Total Assets | 58.05% |
| Annual Growth Rate | 15.32% |
| 5-Year Change | -5.29% |
| 10-Year Change | 11.94% |
| Growth Volatility | 45.79 |
Henan Rebecca Hair Products Co Ltd - Net Assets Trend (2000–2024)
This chart illustrates how Henan Rebecca Hair Products Co Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Henan Rebecca Hair Products Co Ltd (2000–2024)
The table below shows the annual net assets of Henan Rebecca Hair Products Co Ltd from 2000 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | CN¥2.63 Billion | -4.72% |
| 2023-12-31 | CN¥2.76 Billion | -2.54% |
| 2022-12-31 | CN¥2.83 Billion | +1.38% |
| 2021-12-31 | CN¥2.79 Billion | +0.60% |
| 2020-12-31 | CN¥2.77 Billion | -3.30% |
| 2019-12-31 | CN¥2.87 Billion | +0.25% |
| 2018-12-31 | CN¥2.86 Billion | +7.12% |
| 2017-12-31 | CN¥2.67 Billion | +14.21% |
| 2016-12-31 | CN¥2.34 Billion | -0.34% |
| 2015-12-31 | CN¥2.35 Billion | +3.53% |
| 2014-12-31 | CN¥2.27 Billion | +0.49% |
| 2013-12-31 | CN¥2.26 Billion | +3.40% |
| 2012-12-31 | CN¥2.18 Billion | +2.61% |
| 2011-12-31 | CN¥2.13 Billion | +6.36% |
| 2010-12-31 | CN¥2.00 Billion | +51.12% |
| 2009-12-31 | CN¥1.32 Billion | +5.83% |
| 2008-12-31 | CN¥1.25 Billion | +16.15% |
| 2007-12-31 | CN¥1.08 Billion | +16.51% |
| 2006-12-31 | CN¥923.49 Million | +81.84% |
| 2005-12-31 | CN¥507.86 Million | +12.86% |
| 2004-12-31 | CN¥450.01 Million | +7.98% |
| 2003-12-31 | CN¥416.75 Million | +220.68% |
| 2002-12-31 | CN¥129.96 Million | +23.07% |
| 2001-12-31 | CN¥105.59 Million | +23.04% |
| 2000-12-31 | CN¥85.82 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Henan Rebecca Hair Products 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 9919.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CN¥1.56 Billion | 59.35% |
| Common Stock | CN¥1.13 Billion | 43.16% |
| Total Equity | CN¥2.62 Billion | 100.00% |
Henan Rebecca Hair Products Co Ltd Competitors by Market Cap
The table below lists competitors of Henan Rebecca Hair Products Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Zhejiang Whyis Technology Co.Ltd.
SHE:301218
|
$272.98 Million |
|
Monopar Therapeutics Inc
NASDAQ:MNPR
|
$273.04 Million |
|
Shenzhen Changfang Light Emitting
SHE:300301
|
$273.06 Million |
|
Alcor Micro
TWO:8054
|
$273.13 Million |
|
Parke Bancorp Inc
NASDAQ:PKBK
|
$272.93 Million |
|
Qtone Education Group Guangdong Ltd
SHE:300359
|
$272.91 Million |
|
STECON GROUP NON-VOTING DR PCL
BK:STECON
|
$272.91 Million |
|
Shaanxi Kanghui Pharm Co Ltd
SHG:603139
|
$272.90 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Henan Rebecca Hair Products Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 2,752,445,364 to 2,622,599,535, a change of -129,845,829 (-4.7%).
- Net loss of 117,619,169 reduced equity.
- Dividend payments of 109,316,898 reduced retained earnings.
- Other factors increased equity by 97,090,238.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-117.62 Million | -4.48% |
| Dividends Paid | CN¥109.32 Million | -4.17% |
| Other Changes | CN¥97.09 Million | +3.7% |
| Total Change | CN¥- | -4.72% |
Book Value vs Market Value Analysis
This analysis compares Henan Rebecca Hair Products 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: 1.22x
- 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 28.08x to 1.22x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2000-12-31 | CN¥0.10 | CN¥2.73 | x |
| 2001-12-31 | CN¥0.12 | CN¥2.73 | x |
| 2002-12-31 | CN¥0.15 | CN¥2.73 | x |
| 2003-12-31 | CN¥0.47 | CN¥2.73 | x |
| 2004-12-31 | CN¥0.51 | CN¥2.73 | x |
| 2005-12-31 | CN¥0.57 | CN¥2.73 | x |
| 2006-12-31 | CN¥1.04 | CN¥2.73 | x |
| 2007-12-31 | CN¥1.01 | CN¥2.73 | x |
| 2008-12-31 | CN¥1.17 | CN¥2.73 | x |
| 2009-12-31 | CN¥1.24 | CN¥2.73 | x |
| 2010-12-31 | CN¥1.87 | CN¥2.73 | x |
| 2011-12-31 | CN¥1.87 | CN¥2.73 | x |
| 2012-12-31 | CN¥1.92 | CN¥2.73 | x |
| 2013-12-31 | CN¥1.99 | CN¥2.73 | x |
| 2014-12-31 | CN¥2.00 | CN¥2.73 | x |
| 2015-12-31 | CN¥2.07 | CN¥2.73 | x |
| 2016-12-31 | CN¥2.06 | CN¥2.73 | x |
| 2017-12-31 | CN¥2.35 | CN¥2.73 | x |
| 2018-12-31 | CN¥2.52 | CN¥2.73 | x |
| 2019-12-31 | CN¥2.53 | CN¥2.73 | x |
| 2020-12-31 | CN¥2.45 | CN¥2.73 | x |
| 2021-12-31 | CN¥2.46 | CN¥2.73 | x |
| 2022-12-31 | CN¥2.50 | CN¥2.73 | x |
| 2023-12-31 | CN¥2.44 | CN¥2.73 | x |
| 2024-12-31 | CN¥2.23 | CN¥2.73 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Henan Rebecca Hair Products 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): -4.48%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -9.49%
- • Asset Turnover: 0.25x
- • Equity Multiplier: 1.90x
- Recent ROE (-4.48%) is below the historical average (10.15%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2000 | 25.69% | 7.74% | 1.24x | 2.69x | CN¥13.47 Million |
| 2001 | 24.57% | 7.99% | 1.20x | 2.56x | CN¥15.38 Million |
| 2002 | 26.28% | 8.69% | 1.13x | 2.67x | CN¥21.16 Million |
| 2003 | 11.33% | 9.13% | 0.77x | 1.62x | CN¥5.56 Million |
| 2004 | 15.14% | 8.75% | 0.89x | 1.95x | CN¥23.07 Million |
| 2005 | 14.77% | 8.86% | 0.86x | 1.93x | CN¥24.05 Million |
| 2006 | 10.96% | 8.53% | 0.90x | 1.43x | CN¥8.83 Million |
| 2007 | 17.77% | 14.06% | 0.90x | 1.41x | CN¥83.57 Million |
| 2008 | 17.65% | 16.14% | 0.72x | 1.51x | CN¥95.55 Million |
| 2009 | 9.38% | 7.73% | 0.60x | 2.01x | CN¥-8.13 Million |
| 2010 | 8.92% | 8.88% | 0.58x | 1.72x | CN¥-21.44 Million |
| 2011 | 11.61% | 10.88% | 0.62x | 1.73x | CN¥34.20 Million |
| 2012 | 7.29% | 7.06% | 0.53x | 1.95x | CN¥-59.06 Million |
| 2013 | 7.67% | 8.11% | 0.53x | 1.80x | CN¥-52.46 Million |
| 2014 | 6.91% | 8.09% | 0.45x | 1.89x | CN¥-69.86 Million |
| 2015 | 6.04% | 7.27% | 0.40x | 2.08x | CN¥-92.82 Million |
| 2016 | 7.35% | 9.48% | 0.42x | 1.83x | CN¥-61.76 Million |
| 2017 | 8.07% | 11.05% | 0.44x | 1.67x | CN¥-51.46 Million |
| 2018 | 8.20% | 12.45% | 0.39x | 1.70x | CN¥-51.49 Million |
| 2019 | 7.40% | 11.64% | 0.36x | 1.75x | CN¥-74.59 Million |
| 2020 | 1.38% | 2.87% | 0.27x | 1.75x | CN¥-238.87 Million |
| 2021 | 2.16% | 3.85% | 0.33x | 1.73x | CN¥-218.48 Million |
| 2022 | 1.20% | 2.70% | 0.24x | 1.86x | CN¥-248.51 Million |
| 2023 | 0.45% | 1.00% | 0.23x | 1.92x | CN¥-262.94 Million |
| 2024 | -4.48% | -9.49% | 0.25x | 1.90x | CN¥-379.88 Million |
Industry Comparison
This section compares Henan Rebecca Hair Products Co Ltd's net assets metrics with peer companies in the Household & Personal Products industry.
Industry Context
- Industry: Household & Personal Products
- Average net assets among peers: $1,143,263,014
- Average return on equity (ROE) among peers: 10.42%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Henan Rebecca Hair Products Co Ltd (600439) | CN¥2.64 Billion | 25.69% | 0.72x | $272.96 Million |
| Lonkey Industrial Co Ltd Guangzhou (000523) | $104.40 Million | 15.81% | 1.73x | $544.84 Million |
| Tianjin Yiyi Hygiene Products Co Ltd (001206) | $1.73 Billion | 6.61% | 0.14x | $227.82 Million |
| Hunan Resun Co Ltd (001218) | $905.44 Million | 24.55% | 0.67x | $278.75 Million |
| Dencare (Chongqing) Oral Care Co. Ltd. A (001328) | $542.28 Million | 24.82% | 0.88x | $209.36 Million |
| Qingdao Kingking Applied Chemistry Co Ltd (002094) | $1.92 Billion | 9.63% | 0.50x | $502.87 Million |
| C&S Paper Co Ltd (002511) | $2.28 Billion | 5.08% | 0.97x | $746.47 Million |
| Anhui Deli Household Glass Co Ltd (002571) | $1.41 Billion | -9.08% | 0.25x | $335.13 Million |
| Mingchen Health Co Ltd Class A (002919) | $739.25 Million | 3.43% | 0.68x | $467.92 Million |
| Chongqing Baiya Sanitary Products Co (003006) | $359.21 Million | 16.81% | 0.32x | $504.23 Million |
| Chengdu Rainbow Appliance Gr (003023) | $1.44 Billion | 6.57% | 0.37x | $163.63 Million |