BEH Property Co Ltd (600791) - Net Assets
Based on the latest financial reports, BEH Property Co Ltd (600791) has net assets worth CN¥3.94 Billion CNY (≈ $575.93 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¥17.70 Billion ≈ $2.59 Billion USD) and total liabilities (CN¥13.77 Billion ≈ $2.01 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 600791 asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CN¥3.94 Billion |
| % of Total Assets | 22.23% |
| Annual Growth Rate | 12.98% |
| 5-Year Change | -39.69% |
| 10-Year Change | 11.13% |
| Growth Volatility | 31.05 |
BEH Property Co Ltd - Net Assets Trend (1995–2024)
This chart illustrates how BEH Property Co Ltd's net assets have evolved over time, based on quarterly financial data. Also explore 600791 asset base for the complete picture of this company's asset base.
Annual Net Assets for BEH Property Co Ltd (1995–2024)
The table below shows the annual net assets of BEH Property Co Ltd from 1995 to 2024. For live valuation and market cap data, see market cap of BEH Property Co Ltd.
| Year | Net Assets | Change |
|---|---|---|
| 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 |
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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 112.1% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | CN¥452.88 Million | 66.45% |
| Other Comprehensive Income | CN¥229.28 Million | 33.64% |
| Total Equity | CN¥681.56 Million | 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 |
|---|---|
|
Zhejiang Oceanking Development Co Ltd
SHG:603213
|
$881.51 Million |
|
Zhejiang Changhua Auto Parts Co Ltd
SHG:605018
|
$881.83 Million |
|
Huayi Compressor Co Ltd
SHE:000404
|
$881.99 Million |
|
Minerals 260 Ltd
AU:MI6
|
$882.12 Million |
|
Neo Performance Materials Inc
TO:NEO
|
$881.09 Million |
|
Better Collective
ST:BETCO
|
$880.83 Million |
|
Tangrenshen Group Co Ltd
SHE:002567
|
$880.74 Million |
|
engcon AB Cl B
ST:ENGCON-B
|
$880.26 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 2023 to 2024, total equity changed from 1,591,869,210 to 681,564,649, a change of -910,304,561 (-57.2%).
- Net loss of 109,126,893 reduced equity.
- Dividend payments of 414,448,983 reduced retained earnings.
- Other comprehensive income decreased equity by 579,503,645.
- Other factors increased equity by 192,774,960.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CN¥-109.13 Million | -16.01% |
| Dividends Paid | CN¥414.45 Million | -60.81% |
| Other Comprehensive Income | CN¥-579.50 Million | -85.03% |
| Other Changes | CN¥192.77 Million | +28.28% |
| Total Change | CN¥- | -57.18% |
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: 8.84x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 85.07x to 8.84x 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¥13.30 | x |
| 1996-12-31 | CN¥0.18 | CN¥13.30 | x |
| 1997-12-31 | CN¥0.32 | CN¥13.30 | x |
| 1998-12-31 | CN¥0.35 | CN¥13.30 | x |
| 1999-12-31 | CN¥0.39 | CN¥13.30 | x |
| 2000-12-31 | CN¥0.27 | CN¥13.30 | x |
| 2001-12-31 | CN¥0.29 | CN¥13.30 | x |
| 2002-12-31 | CN¥0.55 | CN¥13.30 | x |
| 2003-12-31 | CN¥0.70 | CN¥13.30 | x |
| 2004-12-31 | CN¥0.80 | CN¥13.30 | x |
| 2005-12-31 | CN¥0.86 | CN¥13.30 | x |
| 2006-12-31 | CN¥0.95 | CN¥13.30 | x |
| 2007-12-31 | CN¥1.61 | CN¥13.30 | x |
| 2008-12-31 | CN¥1.72 | CN¥13.30 | x |
| 2009-12-31 | CN¥2.12 | CN¥13.30 | x |
| 2010-12-31 | CN¥2.12 | CN¥13.30 | x |
| 2011-12-31 | CN¥2.46 | CN¥13.30 | x |
| 2012-12-31 | CN¥2.77 | CN¥13.30 | x |
| 2013-12-31 | CN¥3.07 | CN¥13.30 | x |
| 2014-12-31 | CN¥3.24 | CN¥13.30 | x |
| 2015-12-31 | CN¥3.25 | CN¥13.30 | x |
| 2016-12-31 | CN¥3.33 | CN¥13.30 | x |
| 2017-12-31 | CN¥3.58 | CN¥13.30 | x |
| 2018-12-31 | CN¥3.62 | CN¥13.30 | x |
| 2019-12-31 | CN¥5.25 | CN¥13.30 | x |
| 2020-12-31 | CN¥4.77 | CN¥13.30 | x |
| 2021-12-31 | CN¥5.59 | CN¥13.30 | x |
| 2022-12-31 | CN¥8.01 | CN¥13.30 | x |
| 2023-12-31 | CN¥3.49 | CN¥13.30 | x |
| 2024-12-31 | CN¥1.50 | CN¥13.30 | 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): -16.01%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -2.00%
- • Asset Turnover: 0.28x
- • Equity Multiplier: 28.99x
- Recent ROE (-16.01%) is below the historical average (6.57%), 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 |
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: $20,188,936,151
- Average return on equity (ROE) among peers: 6.83%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| BEH Property Co Ltd (600791) | CN¥3.94 Billion | 22.29% | 3.50x | $881.40 Million |
| China Vanke Co Ltd Class A (000002) | $161.68 Billion | 13.00% | 4.14x | $5.71 Billion |
| Shenzhen Zhenye Group Co Ltd (000006) | $1.24 Billion | 9.78% | 1.73x | $1.87 Billion |
| Shenzhen Properties & Resources Development Group Ltd (000011) | $566.75 Million | -4.83% | 2.33x | $618.54 Million |
| Shahe Industry Co Ltd (000014) | $270.25 Million | 10.37% | 1.36x | $463.99 Million |
| Grandjoy Holdings Group Co Ltd (000031) | $912.52 Million | 11.14% | 0.63x | $1.94 Billion |
| China Union Holdings Ltd (000036) | $1.90 Billion | 1.37% | 0.39x | $1.15 Billion |
| Shenzhen Centralcon Investment Holding Co Ltd (000042) | $5.86 Billion | 4.45% | 3.98x | $949.51 Million |
| Shenzhen Wongtee International Enterprise Co Ltd (000056) | $4.83 Billion | -6.05% | 1.43x | $246.03 Million |
| Financial Street Holdings Co Ltd (000402) | $24.46 Billion | 11.82% | 2.11x | $1.53 Billion |
| Chongqing Yukaifa Co Ltd (000514) | $174.08 Million | 17.29% | 1.07x | $637.11 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