BEH Property Co Ltd (600791) - Net Assets
Based on the latest financial reports, BEH Property Co Ltd (600791) has net assets worth CN¥2.52 Billion CNY (≈ $369.13 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¥15.84 Billion ≈ $2.32 Billion USD) and total liabilities (CN¥13.32 Billion ≈ $1.95 Billion 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 BEH Property Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥2.52 Billion |
| % of Total Assets | 15.92% |
| Annual Growth Rate | 13.01% |
| 5-Year Change | -38.01% |
| 10-Year Change | 29.38% |
| Growth Volatility | 30.53 |
BEH Property Co Ltd - Net Assets Trend (1995–2025)
This chart illustrates how BEH Property Co Ltd's net assets have evolved over time, based on quarterly financial data. See BEH Property Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for BEH Property Co Ltd (1995–2025)
The table below shows the annual net assets of BEH Property Co Ltd from 1995 to 2025. For live valuation and market cap data, see market cap of BEH Property Co Ltd.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CN¥2.62 Billion ≈ $383.53 Million |
+13.84% |
| 2024-12-31 | CN¥2.30 Billion ≈ $336.90 Million |
-31.10% |
| 2023-12-31 | CN¥3.34 Billion ≈ $488.95 Million |
-41.74% |
| 2022-12-31 | CN¥5.74 Billion ≈ $839.27 Million |
+35.65% |
| 2021-12-31 | CN¥4.23 Billion ≈ $618.69 Million |
+10.75% |
| 2020-12-31 | CN¥3.82 Billion ≈ $558.63 Million |
-5.37% |
| 2019-12-31 | CN¥4.03 Billion ≈ $590.36 Million |
+29.15% |
| 2018-12-31 | CN¥3.12 Billion ≈ $457.12 Million |
+9.48% |
| 2017-12-31 | CN¥2.85 Billion ≈ $417.53 Million |
+40.84% |
| 2016-12-31 | CN¥2.03 Billion ≈ $296.45 Million |
-2.21% |
| 2015-12-31 | CN¥2.07 Billion ≈ $303.15 Million |
+2.50% |
| 2014-12-31 | CN¥2.02 Billion ≈ $295.75 Million |
+6.52% |
| 2013-12-31 | CN¥1.90 Billion ≈ $277.64 Million |
+10.28% |
| 2012-12-31 | CN¥1.72 Billion ≈ $251.76 Million |
+16.97% |
| 2011-12-31 | CN¥1.47 Billion ≈ $215.24 Million |
+23.87% |
| 2010-12-31 | CN¥1.19 Billion ≈ $173.77 Million |
+23.19% |
| 2009-12-31 | CN¥963.97 Million ≈ $141.06 Million |
-14.58% |
| 2008-12-31 | CN¥1.13 Billion ≈ $165.14 Million |
+40.67% |
| 2007-12-31 | CN¥802.29 Million ≈ $117.40 Million |
+125.35% |
| 2006-12-31 | CN¥356.02 Million ≈ $52.10 Million |
+13.85% |
| 2005-12-31 | CN¥312.72 Million ≈ $45.76 Million |
+8.67% |
| 2004-12-31 | CN¥287.76 Million ≈ $42.11 Million |
+24.89% |
| 2003-12-31 | CN¥230.41 Million ≈ $33.72 Million |
+26.58% |
| 2002-12-31 | CN¥182.03 Million ≈ $26.64 Million |
+42.93% |
| 2001-12-31 | CN¥127.36 Million ≈ $18.64 Million |
+10.44% |
| 2000-12-31 | CN¥115.32 Million ≈ $16.88 Million |
-29.36% |
| 1999-12-31 | CN¥163.24 Million ≈ $23.89 Million |
+9.33% |
| 1998-12-31 | CN¥149.31 Million ≈ $21.85 Million |
+11.52% |
| 1997-12-31 | CN¥133.88 Million ≈ $19.59 Million |
+73.85% |
| 1996-12-31 | CN¥77.01 Million ≈ $11.27 Million |
+15.30% |
| 1995-12-31 | CN¥66.79 Million ≈ $9.77 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to BEH Property 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 decreased by 24615.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | CN¥2.68 Billion | 181.05% |
| Total Equity | CN¥1.48 Billion | 100.00% |
BEH Property Co Ltd Competitors by Market Cap
The table below lists competitors of BEH Property Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Metalla Royalty & Streaming Ltd
V:MTA
|
$649.49 Million |
|
PNE AG
XETRA:PNE3
|
$649.60 Million |
|
Talkspace Inc
NASDAQ:TALK
|
$649.77 Million |
|
SEC Electric Mach Co Ltd
SHG:603988
|
$649.80 Million |
|
Gem-Year Industrial Co Ltd
SHG:601002
|
$649.44 Million |
|
Kyung Dong Navien Co Ltd
KO:009450
|
$649.38 Million |
|
Prism Johnson Limited
NSE:PRSMJOHNSN
|
$649.20 Million |
|
Hangzhou Shenhao Technology Co Ltd
SHE:300853
|
$649.18 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in BEH Property Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 681,564,649 to 1,480,431,577, a change of 798,866,928 (117.2%).
- Net loss of 1,167,806,443 reduced equity.
- Dividend payments of 402,652,731 reduced retained earnings.
- Other comprehensive income decreased equity by 229,275,346.
- Other factors increased equity by 2,598,601,448.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-1.17 Billion | -78.88% |
| Dividends Paid | CN¥402.65 Million | -27.2% |
| Other Comprehensive Income | CN¥-229.28 Million | -15.49% |
| Other Changes | CN¥2.60 Billion | +175.53% |
| Total Change | CN¥- | 117.21% |
Book Value vs Market Value Analysis
This analysis compares BEH Property 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: 3.00x
- 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 62.68x to 3.00x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1995-12-31 | CN¥0.16 | CN¥9.80 | x |
| 1996-12-31 | CN¥0.18 | CN¥9.80 | x |
| 1997-12-31 | CN¥0.32 | CN¥9.80 | x |
| 1998-12-31 | CN¥0.35 | CN¥9.80 | x |
| 1999-12-31 | CN¥0.39 | CN¥9.80 | x |
| 2000-12-31 | CN¥0.27 | CN¥9.80 | x |
| 2001-12-31 | CN¥0.29 | CN¥9.80 | x |
| 2002-12-31 | CN¥0.55 | CN¥9.80 | x |
| 2003-12-31 | CN¥0.70 | CN¥9.80 | x |
| 2004-12-31 | CN¥0.80 | CN¥9.80 | x |
| 2005-12-31 | CN¥0.86 | CN¥9.80 | x |
| 2006-12-31 | CN¥0.95 | CN¥9.80 | x |
| 2007-12-31 | CN¥1.61 | CN¥9.80 | x |
| 2008-12-31 | CN¥1.72 | CN¥9.80 | x |
| 2009-12-31 | CN¥2.12 | CN¥9.80 | x |
| 2010-12-31 | CN¥2.12 | CN¥9.80 | x |
| 2011-12-31 | CN¥2.46 | CN¥9.80 | x |
| 2012-12-31 | CN¥2.77 | CN¥9.80 | x |
| 2013-12-31 | CN¥3.07 | CN¥9.80 | x |
| 2014-12-31 | CN¥3.24 | CN¥9.80 | x |
| 2015-12-31 | CN¥3.25 | CN¥9.80 | x |
| 2016-12-31 | CN¥3.33 | CN¥9.80 | x |
| 2017-12-31 | CN¥3.58 | CN¥9.80 | x |
| 2018-12-31 | CN¥3.62 | CN¥9.80 | x |
| 2019-12-31 | CN¥5.25 | CN¥9.80 | x |
| 2020-12-31 | CN¥4.77 | CN¥9.80 | x |
| 2021-12-31 | CN¥5.59 | CN¥9.80 | x |
| 2022-12-31 | CN¥8.01 | CN¥9.80 | x |
| 2023-12-31 | CN¥3.49 | CN¥9.80 | x |
| 2024-12-31 | CN¥1.50 | CN¥9.80 | x |
| 2025-12-31 | CN¥3.27 | CN¥9.80 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently BEH Property 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): -78.88%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -52.05%
- • Asset Turnover: 0.14x
- • Equity Multiplier: 11.02x
- Recent ROE (-78.88%) is below the historical average (3.82%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1995 | 22.29% | 10.74% | 0.95x | 2.17x | CN¥8.06 Million |
| 1996 | 23.71% | 11.98% | 0.88x | 2.24x | CN¥10.38 Million |
| 1997 | 14.85% | 8.30% | 0.99x | 1.80x | CN¥6.43 Million |
| 1998 | 10.24% | 4.32% | 1.04x | 2.27x | CN¥350.29K |
| 1999 | 10.65% | 8.70% | 0.62x | 1.96x | CN¥1.05 Million |
| 2000 | -41.79% | -39.49% | 0.47x | 2.25x | CN¥-58.10 Million |
| 2001 | 7.13% | 2.84% | 0.52x | 4.78x | CN¥-3.50 Million |
| 2002 | 30.37% | 14.75% | 0.85x | 2.42x | CN¥34.52 Million |
| 2003 | 21.21% | 17.44% | 0.55x | 2.20x | CN¥24.26 Million |
| 2004 | 11.56% | 13.28% | 0.25x | 3.54x | CN¥3.86 Million |
| 2005 | 6.84% | 6.26% | 0.29x | 3.72x | CN¥-8.41 Million |
| 2006 | 8.59% | 6.24% | 0.38x | 3.67x | CN¥-4.16 Million |
| 2007 | 18.64% | 9.61% | 0.95x | 2.04x | CN¥62.40 Million |
| 2008 | 13.10% | 22.10% | 0.15x | 4.01x | CN¥25.75 Million |
| 2009 | 1.89% | 8.35% | 0.07x | 3.47x | CN¥-68.14 Million |
| 2010 | 13.22% | 11.75% | 0.22x | 5.20x | CN¥30.47 Million |
| 2011 | 17.87% | 10.98% | 0.39x | 4.16x | CN¥88.12 Million |
| 2012 | 13.34% | 15.33% | 0.22x | 3.98x | CN¥41.43 Million |
| 2013 | 11.40% | 10.62% | 0.21x | 5.14x | CN¥19.24 Million |
| 2014 | 5.56% | 4.21% | 0.32x | 4.17x | CN¥-63.72 Million |
| 2015 | 5.23% | 9.47% | 0.16x | 3.53x | CN¥-71.62 Million |
| 2016 | 3.00% | 6.05% | 0.15x | 3.32x | CN¥-107.68 Million |
| 2017 | 3.07% | 6.67% | 0.12x | 3.90x | CN¥-111.81 Million |
| 2018 | 3.04% | 4.96% | 0.15x | 4.08x | CN¥-115.31 Million |
| 2019 | 1.40% | 2.81% | 0.09x | 5.57x | CN¥-204.57 Million |
| 2020 | -3.39% | -23.40% | 0.02x | 8.43x | CN¥-289.00 Million |
| 2021 | 2.20% | 2.61% | 0.10x | 8.42x | CN¥-197.40 Million |
| 2022 | 3.60% | 2.11% | 0.31x | 5.55x | CN¥-232.45 Million |
| 2023 | -25.57% | -8.98% | 0.21x | 13.30x | CN¥-566.22 Million |
| 2024 | -16.01% | -2.00% | 0.28x | 28.99x | CN¥-177.28 Million |
| 2025 | -78.88% | -52.05% | 0.14x | 11.02x | CN¥-1.32 Billion |
Industry Comparison
This section compares BEH Property Co Ltd's net assets metrics with peer companies in the Real Estate - Development industry.
Industry Context
- Industry: Real Estate - Development
- Average net assets among peers: $45,889,397,120
- Average return on equity (ROE) among peers: -0.33%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| BEH Property Co Ltd (600791) | CN¥2.52 Billion | 22.29% | 5.28x | $649.45 Million |
| China Vanke Co Ltd Class A (000002) | $392.77 Billion | 5.73% | 3.94x | $4.35 Billion |
| Shenzhen Zhenye Group Co Ltd (000006) | $1.31 Billion | 8.54% | 2.20x | $1.62 Billion |
| Shenzhen Properties & Resources Development Group Ltd (000011) | $662.30 Million | 14.64% | 3.28x | $566.74 Million |
| Shahe Industry Co Ltd (000014) | $351.64 Million | 8.97% | 1.85x | $351.71 Million |
| Grandjoy Holdings Group Co Ltd (000031) | $11.09 Billion | 5.86% | 3.99x | $1.46 Billion |
| China Union Holdings Ltd (000036) | $5.95 Billion | 0.68% | 0.28x | $1.01 Billion |
| Shenzhen Centralcon Investment Holding Co Ltd (000042) | $1.74 Billion | 0.39% | 2.19x | $868.76 Million |
| Shenzhen Wongtee International Enterprise Co Ltd (000056) | $2.10 Billion | -58.50% | 3.83x | $229.54 Million |
| Financial Street Holdings Co Ltd (000402) | $39.81 Billion | 6.28% | 3.25x | $1.17 Billion |
| Chongqing Yukaifa Co Ltd (000514) | $3.11 Billion | 4.07% | 1.45x | $485.24 Million |
About BEH Property Co Ltd
BEH-Property Co.,Ltd. together with subsidiaries engages in the real estate development in China. The company develops, sells, and leases commercial housing properties. It is also involved in interior decoration; daily necessities; needles and textiles; clothing; shoes and hats; gold and silver jewelry; electromechanical and ethnic products; decoration business; automobile trade; accommodation; c… Read more