Lighting and Equipment Public Company Limited (L&E) - Net Assets

Latest as of December 2024: ฿1.11 Billion THB ≈ $34.53 Million USD

Based on the latest financial reports, Lighting and Equipment Public Company Limited (L&E) has net assets worth ฿1.11 Billion THB (≈ $34.53 Million USD) as of December 2024. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (฿3.06 Billion ≈ $95.35 Million USD) and total liabilities (฿1.95 Billion ≈ $60.81 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 Lighting and Equipment Public Company Li balance sheet liabilities for a breakdown of total debt and financial obligations.

Key Net Assets Metrics

Metric	Value
Current Net Assets	฿1.11 Billion
% of Total Assets	36.22%
Annual Growth Rate	3.11%
5-Year Change	-5.29%
10-Year Change	5.03%
Growth Volatility	9.1

Lighting and Equipment Public Company Limited - Net Assets Trend (2013–2024)

This chart illustrates how Lighting and Equipment Public Company Limited's net assets have evolved over time, based on quarterly financial data. Also explore Lighting and Equipment Public Company Li (L&E) total assets for the complete picture of this company's asset base.

Annual Net Assets for Lighting and Equipment Public Company Limited (2013–2024)

The table below shows the annual net assets of Lighting and Equipment Public Company Limited from 2013 to 2024. For live valuation and market cap data, see Lighting and Equipment Public Company Li (L&E) total market value.

Year	Net Assets	Change
2024-12-31	฿1.11 Billion ≈ $34.53 Million	-0.29%
2023-12-31	฿1.11 Billion ≈ $34.63 Million	-4.24%
2022-12-31	฿1.16 Billion ≈ $36.16 Million	-0.35%
2021-12-31	฿1.16 Billion ≈ $36.29 Million	-0.47%
2020-12-31	฿1.17 Billion ≈ $36.46 Million	-3.38%
2019-12-31	฿1.21 Billion ≈ $37.73 Million	-1.60%
2018-12-31	฿1.23 Billion ≈ $38.35 Million	+4.78%
2017-12-31	฿1.17 Billion ≈ $36.60 Million	+6.11%
2016-12-31	฿1.11 Billion ≈ $34.49 Million	+4.91%
2015-12-31	฿1.05 Billion ≈ $32.88 Million	+2.29%
2014-12-31	฿1.03 Billion ≈ $32.14 Million	+30.37%
2013-12-31	฿791.02 Million ≈ $24.66 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Lighting and Equipment Public Company Limited'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 18.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	฿341.07 Million	30.79%
Common Stock	฿492.04 Million	44.41%
Other Comprehensive Income	฿45.18 Million	4.08%
Other Components	฿229.56 Million	20.72%
Total Equity	฿1.11 Billion	100.00%

Lighting and Equipment Public Company Limited Competitors by Market Cap

The table below lists competitors of Lighting and Equipment Public Company Limited ranked by their market capitalization.

Company	Market Cap
Premium Catering (Holdings) Limited NASDAQ:PC	$19.48 Million
Diagnos Laboratorium Utama PT Tbk JK:DGNS	$19.48 Million
GreenPro Capital Corp NASDAQ:GRNQ	$19.49 Million
Intikeramik Alamasri Industri JK:IKAI	$19.49 Million
Bankers Investment Trust LSE:BNKR	$19.47 Million
Israel China Biotechnology (ICB) Ltd TA:ICB	$19.47 Million
Integral Acquisition 1 Corp NASDAQ:INTE	$19.43 Million
Neo-Concept International Group Holdings Limited Ordinary Shares NASDAQ:NCI	$19.41 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Lighting and Equipment Public Company Limited's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 1,111,011,084 to 1,107,845,701, a change of -3,165,383 (-0.3%).
Net income of 15,129,583 contributed positively to equity growth.
Dividend payments of 19,681,563 reduced retained earnings.
Other comprehensive income increased equity by 50,590,604.
Other factors decreased equity by 49,204,007.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	฿15.13 Million	+1.37%
Dividends Paid	฿19.68 Million	-1.78%
Other Comprehensive Income	฿50.59 Million	+4.57%
Other Changes	฿-49.20 Million	-4.44%
Total Change	฿-	-0.28%

Book Value vs Market Value Analysis

This analysis compares Lighting and Equipment Public Company Limited'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: 0.56x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2015-12-31	฿2.30	฿1.27	x
2016-12-31	฿2.42	฿1.27	x
2017-12-31	฿2.47	฿1.27	x
2018-12-31	฿2.50	฿1.27	x
2019-12-31	฿2.46	฿1.27	x
2020-12-31	฿2.38	฿1.27	x
2021-12-31	฿2.37	฿1.27	x
2022-12-31	฿2.36	฿1.27	x
2023-12-31	฿2.26	฿1.27	x
2024-12-31	฿2.25	฿1.27	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Lighting and Equipment Public Company Limited 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): 1.37%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 0.57%
• Asset Turnover: 0.87x
• Equity Multiplier: 2.76x
Recent ROE (1.37%) is below the historical average (6.21%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2013	18.13%	5.81%	1.21x	2.59x	฿64.30 Million
2014	14.26%	5.62%	0.93x	2.74x	฿43.94 Million
2015	5.94%	2.35%	0.90x	2.80x	฿-42.84 Million
2016	6.70%	2.52%	1.08x	2.45x	฿-36.55 Million
2017	5.20%	2.39%	0.90x	2.43x	฿-56.31 Million
2018	9.50%	4.00%	0.95x	2.49x	฿-6.10 Million
2019	5.97%	2.67%	0.90x	2.48x	฿-48.80 Million
2020	3.17%	1.54%	0.87x	2.38x	฿-79.83 Million
2021	3.76%	1.64%	0.80x	2.88x	฿-72.60 Million
2022	2.71%	0.98%	0.95x	2.92x	฿-84.60 Million
2023	-2.17%	-0.87%	0.83x	2.98x	฿-135.19 Million
2024	1.37%	0.57%	0.87x	2.76x	฿-95.65 Million

Industry Comparison

This section compares Lighting and Equipment Public Company Limited's net assets metrics with peer companies in the same industry.

Industry Context

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Lighting and Equipment Public Company Limited (L&E)	฿1.11 Billion	18.13%	1.76x	$19.48 Million
CPN Commercial Growth Leasehold Property Fund (CPNCG)	$-4.38 Billion	0.00%	0.00x	$81.12 Million
Centara Hotels & Resorts Leasehold Property Fund (CTARAF)	$1.95 Billion	5.90%	0.00x	$45.68 Million
Food and Drinks Public Company Limited (F&D)	$573.40 Million	-11.27%	0.83x	$29.11 Million
Future Park Leasehold Property Fund (FUTUREPF)	$6.37 Billion	12.73%	0.15x	$206.33 Million
HEMARAJ INDUSTRIAL PROPERTY AND LEASEHOLD FUND (HPF)	$14.95 Million	1087.82%	314.39x	$71.78 Million
Land and Houses Freehold and Leasehold Property Fund (LHPF)	$3.54 Billion	4.62%	0.02x	$49.99 Million
Luxury Real Estate Investment Fund (LUXF)	$2.17 Billion	8.78%	0.00x	$52.06 Million
Quality Houses Hotel and Residence Freehold and Leasehold Property Fund (QHHR)	$3.58 Billion	2.63%	0.00x	$66.50 Million
Sala @ Sathorn Property Fund (SSPF)	$1.49 Billion	3.50%	0.00x	$20.72 Million

About Lighting and Equipment Public Company Limited

BK:L&E Thailand

Market Cap

$19.48 Million

฿624.89 Million THB

Market Cap Rank

#25108 Global

#490 in Thailand

Share Price

฿1.27

Change (1 day)

+0.00%

52-Week Range

฿0.85 - ฿1.33

All Time High

฿4.72