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Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) Fair Value & Analysis

Consumer Defensive · CN · Market cap 57.4B CNY (≈ $8.6B) · ISIN CNE100000HB8

What is Jiangsu Yanghe Brewery Joint-Stock Co Ltd really worth?

JY Jiangsu Yanghe Brewery Joint-Stock Co Ltd 002304 · SHE
Price¥39.59
Fair Value¥27.82
Upside−29.7%
Quality56/100

A solid business, but trading 42% above our fair value of ¥27.82.

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Risks

!Weak Growth (revenue 5y −1.9 %/yr)
!Thin margins · 6.2% net margin
!Low debt · negative free cash flow
!Mixed vs. peers (6/14)
!Moderate moat 51/100
!Weak on past: 8 out of 100

For context

·3.71% dividend yield
Evidence: High Range ¥23.06 – ¥36.17

Fair value as of: Sep 5, 2026

From 17 valuation models · updated today

Share price −5.6% over the past month.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • The price sits above even our optimistic bull case (¥36.17). The favourable scenario is already priced in.
  • Solid but not exceptional quality (56/100) and above fair value, neither a clear bargain nor a standout compounder.

Price vs Fair Value (5 years)

¥189.08 ¥37.64 Fair Value ¥27.82 Mar 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Sep 5, 2026.

How to read this chart

60‑month range ¥37.64 – ¥189.08 · fair‑value band ¥23.06 – ¥36.17 · the ¥39.59 price screens above the ¥27.82 fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Sep 5, 2026.

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Analysis

Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) currently trades at ¥39.59, while our model-based Fair Value estimate is ¥27.82, implying the stock looks roughly 42.3% overvalued today. The Quality Score stands at 56/100 (solid quality), in the Consumer Defensive sector. Bull case: the Dividend Discount group reads highest at a median of ¥72.53 per share, and 4 of the 17 models we run sit above the ¥39.59 price. Bear case: the Earnings-Based group reads lowest at ¥10.60, and 13 of the 17 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, Jiangsu Yanghe Brewery Joint-Stock Co Ltd generated revenue of 16.3B CNY at a net margin of 6.2%. Revenue declined 26.0% year over year. It earns a return on equity of 2.0%. The balance sheet holds a net cash position of 21.7B CNY. Fundamentals as of Sep 5, 2026

Our scenario range runs from ¥23.06 (bear case) to ¥36.17 (bull case); at ¥39.59, the current price sits above that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 48% below its 52-week high, currently below its 200-day average. For context, the median of 10 Consumer Defensive peers we cover trades at 20% fair-value upside, at −30%, 002304 screens richer than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted, family-balanced blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small. Every input is real reported data, nothing guessed.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
Owner Earnings ¥26.00 ¥36.12 ¥51.83 77
Residual Income ¥23.88 ¥24.32 ¥23.24 76
EPV ¥19.02 ¥20.74 ¥22.24 74
All 17 models by family
DCF Models
Owner Earnings ¥26.00 ¥36.12 ¥51.83 77
Earnings-Based
Graham-Dodd ¥9.96 ¥32.90 ¥44.02 64
Lynch FV ¥7.42 ¥10.60 ¥13.78 61
PEG = 1.0 ¥7.42 ¥10.60 ¥13.78 57
EPV ¥19.02 ¥20.74 ¥22.24 74
Dividend Discount
Gordon GGM ¥42.68 ¥88.73 ¥140.77 66
DDM Multi-Stage ¥42.68 ¥72.53 ¥93.13 66
Multiples
P/E Multiple ¥23.06 ¥30.75 ¥38.44 63
P/S Multiple ¥15.30 ¥20.40 ¥25.51 58
P/B Multiple ¥18.67 ¥24.90 ¥31.12 55
EV/EBIT ¥36.26 ¥45.43 ¥54.60 66
EV/EBITDA ¥34.47 ¥43.05 ¥51.62 67
EV/Revenue ¥22.14 ¥27.88 ¥33.62 54
Asset-Based
NCAV (Graham) ¥15.53 ¥20.81 ¥31.06 54
Economic Profit
Residual Income ¥23.88 ¥24.32 ¥23.24 76
ROIC Compounder ¥19.02 ¥20.74 ¥22.24 72
Growth Earnings
Growth-Adj P/E ¥19.48 ¥27.82 ¥36.17 67

Widest divergence: Dividend Discount (¥72.53) versus Earnings-Based (¥10.60). Highest evidence: Owner Earnings (77).

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Key figures & financial health

P/E ratio 58.2
P/S ratio 6.69 P/E × margin
EPS (TTM) ¥0.6800 price ÷ EPS = P/E 58.2
Dividend yield 3.7%
Net margin 11.5% FY2025
Return on equity 2.0% TTM
More key figures
Profitability
Return on assets (EBIT) 14.3% avg 5y
Operating margin 39.7% TTM
Growth
Revenue (TTM) 16.3B CNY TTM
Revenue growth (YoY) −26.0% 3y avg −13.9%
EPS growth (YoY) −32.7%
Balance sheet & cash flow
Free cash flow −1.4B CNY FY2025
Net cash 21.7B CNY FY2024

Figures from reported company fundamentals · as of Sep 5, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 56/100

Of which business quality 52 · Market factors (momentum, volatility) 35

Profitability 35
Margins and returns on capital today
Quality Growth 26
Are margins and returns improving?
Cashflow 2
Earnings quality: real cash, not paper profit
Fin. Strength 95
Balance sheet, leverage, solvency risk
Investment 97
Disciplined investing over empire-building
Low Volatility 87
Calm price path (market factor)
Momentum 19
Price trend over the last 3–12 months (market factor)
52W Momentum 4
Distance to the 52-week high (market factor)
Net Issuance 82
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.

About the company

Jiangsu Yanghe Distillery Co., Ltd. engages in the production and sale of Chinese liquor. It offers liquor and wine, including dream blue, sujiu, sky blue, zhenbaofang, ocean blue, yanghe daqu, shuanggou daqu, guijiu, and sidus wine under the Yanghe, Shuang Gou, Noble Wine, and Pear Blossom Village brands.

Full company description

Jiangsu Yanghe Distillery Co., Ltd. engages in the production and sale of Chinese liquor. It offers liquor and wine, including dream blue, sujiu, sky blue, zhenbaofang, ocean blue, yanghe daqu, shuanggou daqu, guijiu, and sidus wine under the Yanghe, Shuang Gou, Noble Wine, and Pear Blossom Village brands. The company was formerly known as Jiangsu Yanghe Brewery Joint-Stock Co., Ltd. and changed its name to Jiangsu Yanghe Distillery Co., Ltd. in June 2024. Jiangsu Yanghe Distillery Co., Ltd. was founded in 2002 and is headquartered in Suqian, China.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Jiangsu Yanghe Brewery Joint-Stock Co Ltd reported revenue of 19.2B CNY in FY2025 versus 25.4B CNY in FY2021, a compound −6.7%/yr. Reported net income was 2.2B CNY in FY2025, compounding −26.4%/yr from FY2021.

Growth Quality 14/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
19.2B CNY
Latest YoY
−33.5%
Avg. revenue growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−13.9%
Avg. revenue growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−1.9%
Avg. revenue growth/yr (19Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+16.4%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year.
−18.0% (−21.7 + 3.7)
Revenue −6.7%/yr
FY21 25.4B CNY
FY22 30.1B CNY
FY23 33.1B CNY
FY24 28.9B CNY
FY25 19.2B CNY
Net income −26.4%/yr
FY21 7.5B CNY
FY22 9.4B CNY
FY23 10.0B CNY
FY24 6.7B CNY
FY25 2.2B CNY
Character of growth · EPS growth decomposed (2013-2024) +6.5 % p.a.
Revenue per share +8.1 %

of which total revenue +8.1 % · buybacks/dilution +0.0 %

EBIT margin −1.5 %
Tax rate +0.0 %
Residual (interest, one-offs) +0.0 %

Annual growth per factor. These are factors, not summands: multiplied they give the EPS growth rate, added they do not quite. Start and end points are 3-year averages (details on hover).

002304 screens 42% overvalued. Compare with Kweichow Moutai Co →

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Cite: Fair Value Calculator (2026). "Jiangsu Yanghe Brewery Joint-Stock Co Ltd Fair Value". https://www.fairvalue-calculator.com/stock/002304

Peer Group

Beverages - Wineries & Distilleries · 94 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 56 · Above median
Fair Value upside −30% · Below median
Return on equity (TTM) 2% · Below median
Return on assets 2% · Below median
Net margin (TTM) 6% · Above median
Operating margin (TTM) 40% · Top 25%
Revenue growth −26% · Bottom 25%
Dividend yield (TTM) 3.7% · Above median
Debt / equity 0.00× · Lower than 75% of peers

Valuation Multiples vs Beverages - Wineries & Distilleries median · lower = cheaper

P/E (TTM) 58.2× · Pricier than 75% of peers
P/B 1.23× · Pricier than median
P/S (TTM) 3.51× · Pricier than 75% of peers
EV/EBITDA 18.8× · Pricier than 75% of peers
PEG 0.82× · Cheaper than median

Strength profile in five axes (Snowflake)

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE0 · sector 15
FUTURE0 · sector 0
PAST8 · sector 19
HEALTH100 · sector 95
DIVIDEND74 · sector 60

VALUE 0: the price sits above our fair-value range.

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

Alcohol

Similar stocks

10 more Beverages - Wineries & Distilleries stocks, each showing price versus our Fair Value estimate (as of Sep 5, 2026).

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Kweichow Moutai Co 600519 ¥1,303 ¥1,238 −5%
Diageo plc DEO $92.99 $73.29 −21%
Wuliangye Yibin Co 000858 ¥71.89 ¥48.44 −33%
Shanxi Xinghuacun Fen Wine Factory Co 600809 ¥116.39 ¥185.80 +60%
Pernod Ricard SA RI €63.20 €76.13 +20%
Luzhou Laojiao Co 000568 ¥84.50 ¥149.17 +77%
Brown-Forman Corporation BFA $28.72 $27.69 −4%
United Spirits Limited UNITDSPR ₹1,528 ₹285.39 −81%
Thai Beverage Public Company Y92 0.4650 SGD 0.7000 SGD +51%
Anhui Gujing Distillery Co 000596 ¥93.90 ¥141.00 +50%

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Frequently asked questions

Is Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) overvalued or undervalued?
As of Sep 5, 2026, our model estimates a fair value of ¥27.82 versus a price of ¥39.59, about −30% upside (overvalued).
What is the fair value of 002304?
Our model-based fair value for Jiangsu Yanghe Brewery Joint-Stock Co Ltd is ¥27.82 (as of Sep 5, 2026), built from audited fundamentals. The current price: ¥39.59.
What is the quality score of 002304?
Jiangsu Yanghe Brewery Joint-Stock Co Ltd has a Quality Score of 56/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304)?
Jiangsu Yanghe Brewery Joint-Stock Co Ltd reported trailing-twelve-month revenue of about 16.3B CNY (latest available figure, as of Sep 5, 2026).
What is the net profit margin of 002304?
The net profit margin of Jiangsu Yanghe Brewery Joint-Stock Co Ltd is about 6.2%, meaning it keeps roughly 6.2% of revenue as net income. Based on the latest reported figures.
Does Jiangsu Yanghe Brewery Joint-Stock Co Ltd pay a dividend?
Jiangsu Yanghe Brewery Joint-Stock Co Ltd currently shows a dividend yield of about 3.71% relative to its recent price (as of Sep 5, 2026).
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