Henan Rebecca Hair Products Co Ltd (600439) - Net Assets

Latest as of September 2025: CN¥2.64 Billion CNY ≈ $386.12 Million USD

Based on the latest financial reports, Henan Rebecca Hair Products Co Ltd (600439) has net assets worth CN¥2.64 Billion CNY (≈ $386.12 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¥4.55 Billion ≈ $665.19 Million USD) and total liabilities (CN¥1.91 Billion ≈ $279.07 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. Read Henan Rebecca Hair Products Co Ltd debt and liabilities for a breakdown of total debt and financial obligations.

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. Also explore balance sheet size of Henan Rebecca Hair Products Co Ltd for the complete picture of this company's asset base.

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. For live valuation and market cap data, see Henan Rebecca Hair Products Co Ltd (600439) total market value.

Year	Net Assets	Change
2024-12-31	CN¥2.63 Billion ≈ $384.37 Million	-4.72%
2023-12-31	CN¥2.76 Billion ≈ $403.42 Million	-2.54%
2022-12-31	CN¥2.83 Billion ≈ $413.92 Million	+1.38%
2021-12-31	CN¥2.79 Billion ≈ $408.30 Million	+0.60%
2020-12-31	CN¥2.77 Billion ≈ $405.86 Million	-3.30%
2019-12-31	CN¥2.87 Billion ≈ $419.69 Million	+0.25%
2018-12-31	CN¥2.86 Billion ≈ $418.66 Million	+7.12%
2017-12-31	CN¥2.67 Billion ≈ $390.84 Million	+14.21%
2016-12-31	CN¥2.34 Billion ≈ $342.20 Million	-0.34%
2015-12-31	CN¥2.35 Billion ≈ $343.38 Million	+3.53%
2014-12-31	CN¥2.27 Billion ≈ $331.65 Million	+0.49%
2013-12-31	CN¥2.26 Billion ≈ $330.05 Million	+3.40%
2012-12-31	CN¥2.18 Billion ≈ $319.18 Million	+2.61%
2011-12-31	CN¥2.13 Billion ≈ $311.08 Million	+6.36%
2010-12-31	CN¥2.00 Billion ≈ $292.48 Million	+51.12%
2009-12-31	CN¥1.32 Billion ≈ $193.53 Million	+5.83%
2008-12-31	CN¥1.25 Billion ≈ $182.87 Million	+16.15%
2007-12-31	CN¥1.08 Billion ≈ $157.45 Million	+16.51%
2006-12-31	CN¥923.49 Million ≈ $135.14 Million	+81.84%
2005-12-31	CN¥507.86 Million ≈ $74.32 Million	+12.86%
2004-12-31	CN¥450.01 Million ≈ $65.85 Million	+7.98%
2003-12-31	CN¥416.75 Million ≈ $60.98 Million	+220.68%
2002-12-31	CN¥129.96 Million ≈ $19.02 Million	+23.07%
2001-12-31	CN¥105.59 Million ≈ $15.45 Million	+23.04%
2000-12-31	CN¥85.82 Million ≈ $12.56 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
Jilin Gpro Titanium Industry Co Ltd SHE:000545	$438.99 Million
Shyft Group Inc NASDAQ:SHYF	$439.02 Million
JMT Network Services Public Company Limited BK:JMT	$439.06 Million
Inzone Group Co Ltd SHG:600858	$439.11 Million
CCS Supply Chain Management Co Ltd SHG:600180	$438.86 Million
First Business Financial Services NASDAQ:FBIZ	$438.75 Million
Suzhou Kelida Bldg & SHG:603828	$438.65 Million
Medistim ASA OL:MEDI	$438.41 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: 1.19x
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 27.26x to 1.19x 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¥2.65	x
2001-12-31	CN¥0.12	CN¥2.65	x
2002-12-31	CN¥0.15	CN¥2.65	x
2003-12-31	CN¥0.47	CN¥2.65	x
2004-12-31	CN¥0.51	CN¥2.65	x
2005-12-31	CN¥0.57	CN¥2.65	x
2006-12-31	CN¥1.04	CN¥2.65	x
2007-12-31	CN¥1.01	CN¥2.65	x
2008-12-31	CN¥1.17	CN¥2.65	x
2009-12-31	CN¥1.24	CN¥2.65	x
2010-12-31	CN¥1.87	CN¥2.65	x
2011-12-31	CN¥1.87	CN¥2.65	x
2012-12-31	CN¥1.92	CN¥2.65	x
2013-12-31	CN¥1.99	CN¥2.65	x
2014-12-31	CN¥2.00	CN¥2.65	x
2015-12-31	CN¥2.07	CN¥2.65	x
2016-12-31	CN¥2.06	CN¥2.65	x
2017-12-31	CN¥2.35	CN¥2.65	x
2018-12-31	CN¥2.52	CN¥2.65	x
2019-12-31	CN¥2.53	CN¥2.65	x
2020-12-31	CN¥2.45	CN¥2.65	x
2021-12-31	CN¥2.46	CN¥2.65	x
2022-12-31	CN¥2.50	CN¥2.65	x
2023-12-31	CN¥2.44	CN¥2.65	x
2024-12-31	CN¥2.23	CN¥2.65	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: $1,029,677,547
Average return on equity (ROE) among peers: 14.54%

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	$438.96 Million
Lonkey Industrial Co Ltd Guangzhou (000523)	$455.64 Million	1.17%	0.47x	$918.57 Million
Tianjin Yiyi Hygiene Products Co Ltd (001206)	$238.52 Million	8.00%	0.85x	$514.60 Million
Hunan Resun Co Ltd (001218)	$311.57 Million	13.28%	1.76x	$539.85 Million
Qingdao Kingking Applied Chemistry Co Ltd (002094)	$82.23 Million	32.62%	1.62x	$610.64 Million
C&S Paper Co Ltd (002511)	$3.31 Billion	12.29%	0.55x	$1.58 Billion
Anhui Deli Household Glass Co Ltd (002571)	$129.02 Million	22.16%	1.48x	$653.27 Million
Mingchen Health Co Ltd Class A (002919)	$537.52 Million	9.02%	0.27x	$945.00 Million
Chongqing Baiya Sanitary Products Co (003006)	$1.45 Billion	19.84%	0.48x	$1.15 Billion
Chengdu Rainbow Appliance Gr (003023)	$622.88 Million	12.61%	0.78x	$454.58 Million
Fujian Green Pine Co Ltd (300132)	$3.16 Billion	14.35%	0.47x	$687.89 Million

About Henan Rebecca Hair Products Co Ltd

SHG:600439 China Household & Personal Products

Market Cap

$438.96 Million

CN¥3.00 Billion CNY

Market Cap Rank

#13273 Global

#4175 in China

Share Price

CN¥2.65

Change (1 day)

+1.15%

52-Week Range

CN¥2.44 - CN¥3.85

All Time High

CN¥7.04