Circassia Group Plc (82C) - Net Assets
Based on the latest financial reports, Circassia Group Plc (82C) has net assets worth €67.60 Million EUR as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€76.20 Million) and total liabilities (€8.60 Million). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €67.60 Million |
| % of Total Assets | 88.71% |
| Annual Growth Rate | -16.49% |
| 5-Year Change | 1.2% |
| 10-Year Change | -75.92% |
| Growth Volatility | 21.15 |
Circassia Group Plc - Net Assets Trend (2015–2025)
This chart illustrates how Circassia Group Plc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Circassia Group Plc (2015–2025)
The table below shows the annual net assets of Circassia Group Plc from 2015 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €67.60 Million | +13.61% |
| 2024-12-31 | €59.50 Million | -29.00% |
| 2023-12-31 | €83.80 Million | +2.32% |
| 2022-12-31 | €81.90 Million | +22.60% |
| 2021-12-31 | €66.80 Million | +1.06% |
| 2020-12-31 | €66.10 Million | -22.05% |
| 2019-12-31 | €84.80 Million | -32.64% |
| 2018-12-31 | €125.90 Million | -43.99% |
| 2017-12-31 | €224.80 Million | -19.91% |
| 2016-12-31 | €280.70 Million | -31.49% |
| 2015-12-31 | €409.70 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Circassia Group Plc'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 20390000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €45.40 Million | 67.16% |
| Other Components | €22.20 Million | 32.84% |
| Total Equity | €67.60 Million | 100.00% |
Circassia Group Plc Competitors by Market Cap
The table below lists competitors of Circassia Group Plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hudson Technologies Inc
NASDAQ:HDSN
|
$272.64 Million |
|
Suzhou Iron Technology Co. Ltd. A
SHG:688329
|
$272.70 Million |
|
China General Plastics Corp
TW:1305
|
$272.76 Million |
|
Sampo Corp
TW:1604
|
$272.76 Million |
|
Jiin Yeeh Ding Enterprise Co Ltd
TWO:8390
|
$272.54 Million |
|
Kangstem Biotech Co. Ltd
KQ:217730
|
$272.48 Million |
|
Oncoclinicas do Brasil
SA:ONCO3
|
$272.38 Million |
|
RMR Group Inc
NASDAQ:RMR
|
$272.35 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Circassia Group Plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 59,500,000 to 67,600,000, a change of 8,100,000 (13.6%).
- Net income of 7,000,000 contributed positively to equity growth.
- Dividend payments of 5,000,000 reduced retained earnings.
- New share issuances of 100,000 increased equity.
- Other factors increased equity by 6,000,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €7.00 Million | +10.36% |
| Dividends Paid | €5.00 Million | -7.4% |
| Share Issuances | €100.00K | +0.15% |
| Other Changes | €6.00 Million | +8.88% |
| Total Change | €- | 13.61% |
Book Value vs Market Value Analysis
This analysis compares Circassia Group Plc'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: 3.89x
- 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 increased from 0.93x to 3.89x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | €0.67 | €0.63 | x |
| 2018-12-31 | €0.35 | €0.63 | x |
| 2019-12-31 | €0.23 | €0.63 | x |
| 2020-12-31 | €0.17 | €0.63 | x |
| 2021-12-31 | €0.16 | €0.63 | x |
| 2022-12-31 | €0.20 | €0.63 | x |
| 2023-12-31 | €0.20 | €0.63 | x |
| 2024-12-31 | €0.14 | €0.63 | x |
| 2025-12-31 | €0.16 | €0.63 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Circassia Group Plc 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): 10.36%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 14.37%
- • Asset Turnover: 0.64x
- • Equity Multiplier: 1.13x
- Recent ROE (10.36%) is above the historical average (-22.86%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | -12.22% | -462.04% | 0.02x | 1.20x | €-90.75 Million |
| 2016 | -48.91% | -594.37% | 0.07x | 1.19x | €-165.37 Million |
| 2017 | -44.08% | -214.04% | 0.12x | 1.79x | €-121.58 Million |
| 2018 | -93.01% | -242.44% | 0.16x | 2.44x | €-129.69 Million |
| 2019 | -56.96% | -77.40% | 0.25x | 2.91x | €-56.78 Million |
| 2020 | -50.68% | -140.17% | 0.23x | 1.56x | €-40.11 Million |
| 2021 | 5.39% | 12.90% | 0.32x | 1.29x | €-3.08 Million |
| 2022 | 19.66% | 51.44% | 0.32x | 1.20x | €7.91 Million |
| 2023 | 12.77% | 29.08% | 0.40x | 1.09x | €2.32 Million |
| 2024 | 6.22% | 8.85% | 0.61x | 1.15x | €-2.25 Million |
| 2025 | 10.36% | 14.37% | 0.64x | 1.13x | €240.00K |
Industry Comparison
This section compares Circassia Group Plc's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $32,773,339,810
- Average return on equity (ROE) among peers: -13.82%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Circassia Group Plc (82C) | €67.60 Million | -12.22% | 0.13x | $272.60 Million |
| Sysmex Corporation (0YX) | $188.09 Billion | 19.26% | 0.42x | $4.84 Billion |
| HeraMED Limited (1I4) | $6.15 Million | -86.78% | 0.27x | $26.40 Million |
| MAUNA KEA TECHNOL.EO -04 (1MK) | $-10.33 Million | 0.00% | 0.00x | $32.08 Million |
| INFUSYSTEMS HLDG.DL-0001 (1TZ) | $57.33 Million | 11.56% | 0.75x | $167.65 Million |
| PHC HOLDINGS CORP. (2GY) | $139.16 Billion | -9.26% | 3.06x | $740.08 Million |
| Q-linea AB (publ) (3F80) | $430.45 Million | -53.77% | 0.13x | $39.79 Million |
| Guerbet SA (4G8) | $314.80 Million | 9.19% | 2.27x | $133.92 Million |
| Peijia Medical Limited (4WO) | $-558.21 Million | 0.00% | 0.00x | $403.65 Million |
| ENVVENO MEDICAL DL-00001 (5HJ) | $42.16 Million | -51.75% | 0.07x | $196.50K |
| GENTIAN DIAGNOST. NO -01 (6FK) | $194.05 Million | 23.34% | 0.18x | $54.58 Million |
About Circassia Group Plc
NIOX Group Plc engages in the design, development, and commercialization of medical devices for asthma diagnosis, monitoring, and management worldwide. It offers NIOX VERO, a non-invasive and point-of-care system that comprises a small portable device and a range of consumables, including sensors, individual disposable mouthpieces, and breathing handles for the measurement of Fractional Exhaled N… Read more