Aptitude Software Group PLC

LSE:APTD UK Software - Application
Market Cap
$1.50 Million
GBX12.36 Billion GBX
Market Cap Rank
#44229 Global
#780 in UK
Share Price
GBX230.00
Change (1 day)
+1.32%
52-Week Range
GBX226.00 - GBX344.00
All Time High
GBX685.34
Categories
Companies in UK Software - Application Technology AI & Machine Learning
About

Aptitude Software Group plc, together with its subsidiaries, provides financial management software in the United Kingdom and internationally. The company offers Fynapse, an intelligent finance data management and accounting platform for autonomous finance; Aptitude Accounting Hub, a rules accounting engine and subledger solution; Aptitude RevStream, a revenue recognition software; Aptitude Fynap… Read more

Aptitude Software Group PLC (APTD) - Net Assets

Latest net assets as of June 2025: GBX54.89 Million GBX

Based on the latest financial reports, Aptitude Software Group PLC (APTD) has net assets worth GBX54.89 Million GBX as of June 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX102.85 Million) and total liabilities (GBX47.95 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 GBX54.89 Million
% of Total Assets 53.37%
Annual Growth Rate 7.72%
5-Year Change 14.35%
10-Year Change 50.16%
Growth Volatility 23.81

Aptitude Software Group PLC - Net Assets Trend (1985–2024)

This chart illustrates how Aptitude Software 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 Aptitude Software Group PLC (1985–2024)

The table below shows the annual net assets of Aptitude Software Group PLC from 1985 to 2024.

Year Net Assets Change
2024-12-31 GBX57.92 Million -3.97%
2023-12-31 GBX60.31 Million -0.37%
2022-12-31 GBX60.54 Million +5.86%
2021-12-31 GBX57.19 Million +12.91%
2020-12-31 GBX50.65 Million +9.10%
2019-12-31 GBX46.42 Million -28.38%
2018-12-31 GBX64.82 Million +19.10%
2017-12-31 GBX54.42 Million +25.41%
2016-12-31 GBX43.40 Million +12.51%
2015-12-31 GBX38.57 Million -31.71%
2014-12-31 GBX56.48 Million +3.82%
2013-12-31 GBX54.41 Million -15.88%
2012-12-31 GBX64.67 Million +7.83%
2011-12-31 GBX59.98 Million +1.42%
2010-12-31 GBX59.14 Million -2.03%
2009-12-31 GBX60.36 Million +7.33%
2008-12-31 GBX56.24 Million -7.83%
2007-12-31 GBX61.02 Million +2.42%
2006-12-31 GBX59.58 Million -15.35%
2005-12-31 GBX70.39 Million +8.17%
2004-12-31 GBX65.07 Million +20.32%
2003-12-31 GBX54.08 Million +23.59%
2002-12-31 GBX43.76 Million +20.91%
2001-12-31 GBX36.19 Million +7.28%
2000-12-31 GBX33.74 Million -6.13%
1999-12-31 GBX35.94 Million +59.88%
1998-12-31 GBX22.48 Million +54.38%
1997-10-31 GBX14.56 Million -22.98%
1996-10-31 GBX18.91 Million +12.15%
1995-10-31 GBX16.86 Million +27.95%
1994-10-31 GBX13.18 Million -4.22%
1993-10-31 GBX13.76 Million -8.31%
1992-10-31 GBX15.00 Million +16.05%
1991-10-31 GBX12.93 Million +20.68%
1990-10-31 GBX10.71 Million +10.03%
1989-10-31 GBX9.73 Million -4.20%
1988-10-31 GBX10.16 Million +42.48%
1987-10-31 GBX7.13 Million +98.11%
1986-10-31 GBX3.60 Million +14.43%
1985-10-31 GBX3.15 Million --

Equity Component Analysis

This analysis shows how different components contribute to Aptitude Software 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 decreased by 101.3% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Common Stock GBX4.20 Million 7.26%
Other Comprehensive Income GBX45.59 Million 78.71%
Other Components GBX8.15 Million 14.07%
Total Equity GBX57.92 Million 100.00%

Aptitude Software Group PLC Competitors by Market Cap

The table below lists competitors of Aptitude Software Group PLC ranked by their market capitalization.

Company Market Cap
YDUQ3F
SA:YDUQ3F
 		$15.82K
Golden Resources Development International Limited
PINK:GDRPF
 		$15.83K
SORIANA-B (OSOB.SG)
STU:OSOB
 		$15.83K
ELP Corp.
KO:063760
 		$15.85K
TF495
SA:TF495
 		$15.81K
RLNDF
OTCGREY:RLNDF
 		$15.79K
MASTRAD EO-02
F:7ZV
 		$15.78K
FIEI3F
SA:FIEI3F
 		$15.77K

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Aptitude Software Group PLC's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 60,314,000 to 57,917,000, a change of -2,397,000 (-4.0%).
  • Net income of 4,980,000 contributed positively to equity growth.
  • Dividend payments of 3,081,000 reduced retained earnings.
  • Share repurchases of 4,058,000 reduced equity.
  • Other comprehensive income decreased equity by 911,000.
  • Other factors increased equity by 673,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income GBX4.98 Million +8.6%
Dividends Paid GBX3.08 Million -5.32%
Share Repurchases GBX4.06 Million -7.01%
Other Comprehensive Income GBX-911.00K -1.57%
Other Changes GBX673.00K +1.16%
Total Change GBX- -3.97%

Book Value vs Market Value Analysis

This analysis compares Aptitude Software 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: 229.72x
  • 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 2071.70x to 229.72x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1985-10-31 GBX0.11 GBX230.00 x
1986-10-31 GBX0.14 GBX230.00 x
1987-10-31 GBX0.36 GBX230.00 x
1988-10-31 GBX0.38 GBX230.00 x
1989-10-31 GBX0.35 GBX230.00 x
1990-10-31 GBX0.39 GBX230.00 x
1991-10-31 GBX0.47 GBX230.00 x
1992-10-31 GBX0.54 GBX230.00 x
1993-10-31 GBX0.50 GBX230.00 x
1994-10-31 GBX0.47 GBX230.00 x
1995-10-31 GBX0.60 GBX230.00 x
1996-10-31 GBX0.68 GBX230.00 x
1997-10-31 GBX0.53 GBX230.00 x
1999-12-31 GBX1.07 GBX230.00 x
2000-12-31 GBX0.95 GBX230.00 x
2001-12-31 GBX1.03 GBX230.00 x
2002-12-31 GBX1.05 GBX230.00 x
2003-12-31 GBX1.31 GBX230.00 x
2004-12-31 GBX1.05 GBX230.00 x
2005-12-31 GBX1.01 GBX230.00 x
2006-12-31 GBX0.85 GBX230.00 x
2007-12-31 GBX0.87 GBX230.00 x
2008-12-31 GBX0.81 GBX230.00 x
2009-12-31 GBX1.00 GBX230.00 x
2010-12-31 GBX1.00 GBX230.00 x
2011-12-31 GBX1.06 GBX230.00 x
2012-12-31 GBX1.14 GBX230.00 x
2013-12-31 GBX0.96 GBX230.00 x
2014-12-31 GBX1.03 GBX230.00 x
2015-12-31 GBX0.66 GBX230.00 x
2016-12-31 GBX0.79 GBX230.00 x
2017-12-31 GBX0.97 GBX230.00 x
2018-12-31 GBX1.15 GBX230.00 x
2019-12-31 GBX0.76 GBX230.00 x
2020-12-31 GBX0.89 GBX230.00 x
2021-12-31 GBX1.00 GBX230.00 x
2022-12-31 GBX1.04 GBX230.00 x
2023-12-31 GBX1.04 GBX230.00 x
2024-12-31 GBX1.00 GBX230.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Aptitude Software 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): 8.60%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 7.11%
  • • Asset Turnover: 0.61x
  • • Equity Multiplier: 1.98x
  • Recent ROE (8.60%) is below the historical average (22.68%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1985 103.71% 12.35% 2.08x 4.04x GBX2.58 Million
1986 134.33% 17.49% 1.77x 4.35x GBX4.28 Million
1987 89.43% 18.57% 1.68x 2.88x GBX5.50 Million
1988 64.80% 16.28% 1.66x 2.39x GBX5.44 Million
1989 36.46% 7.66% 1.60x 2.98x GBX2.51 Million
1990 57.54% 12.80% 1.60x 2.80x GBX4.98 Million
1991 27.36% 7.30% 1.64x 2.29x GBX2.21 Million
1992 36.53% 10.93% 1.66x 2.02x GBX3.91 Million
1993 30.53% 7.76% 1.90x 2.07x GBX2.78 Million
1994 30.75% 6.73% 1.89x 2.42x GBX2.67 Million
1995 35.36% 8.47% 2.04x 2.05x GBX4.19 Million
1996 31.93% 8.11% 2.05x 1.92x GBX4.09 Million
1997 23.98% 5.26% 1.81x 2.52x GBX2.04 Million
1999 4.98% 5.71% 0.59x 1.48x GBX-1.80 Million
2000 -8.09% -10.76% 0.53x 1.42x GBX-6.10 Million
2001 2.05% 3.53% 0.48x 1.20x GBX-2.88 Million
2002 0.30% 0.52% 0.46x 1.26x GBX-4.25 Million
2003 -3.66% -7.47% 0.38x 1.30x GBX-7.36 Million
2004 4.34% 6.66% 0.51x 1.27x GBX-3.68 Million
2005 6.01% 10.37% 0.43x 1.35x GBX-2.81 Million
2006 -17.68% -32.20% 0.40x 1.39x GBX-16.49 Million
2007 4.31% 7.90% 0.40x 1.35x GBX-3.47 Million
2008 9.94% 20.97% 0.35x 1.36x GBX-33.10K
2009 14.15% 29.39% 0.36x 1.34x GBX2.51 Million
2010 11.01% 19.34% 0.42x 1.35x GBX597.20K
2011 12.09% 18.70% 0.48x 1.36x GBX1.25 Million
2012 10.74% 21.50% 0.39x 1.29x GBX481.80K
2013 11.83% 21.59% 0.32x 1.71x GBX997.50K
2014 7.28% 13.80% 0.32x 1.64x GBX-1.54 Million
2015 9.68% 11.68% 0.43x 1.94x GBX-123.10K
2016 14.39% 14.52% 0.52x 1.92x GBX1.90 Million
2017 18.26% 15.77% 0.57x 2.04x GBX4.49 Million
2018 8.36% 10.36% 0.45x 1.80x GBX-1.07 Million
2019 19.10% 14.86% 0.73x 1.76x GBX4.22 Million
2020 13.89% 12.29% 0.65x 1.74x GBX1.97 Million
2021 8.87% 8.55% 0.51x 2.05x GBX-644.90K
2022 4.29% 3.49% 0.63x 1.95x GBX-3.46 Million
2023 6.84% 5.52% 0.63x 1.98x GBX-1.91 Million
2024 8.60% 7.11% 0.61x 1.98x GBX-811.70K

Industry Comparison

This section compares Aptitude Software Group PLC's net assets metrics with peer companies in the Software - Application industry.

Industry Context

  • Industry: Software - Application
  • Average net assets among peers: $29,580,346
  • Average return on equity (ROE) among peers: -4.37%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Aptitude Software Group PLC (APTD) GBX54.89 Million 103.71% 0.87x $15.82K
4Global PLC (4GBL) $3.47 Million 11.07% 0.37x $721.22
AdvancedAdvT Ltd (ADVT) $152.14 Million 8.06% 0.18x $26.56K
AIQ Ltd (AIQ) $685.74K -174.25% 0.61x $315.18
Alfa Financial Software Holdings PLC (ALFA) $60.23 Million 33.70% 0.59x $67.16K
Altitude Group Plc (ALT) $1.29 Million 0.00% 5.34x $2.09K
Anemoi International Ltd (AMOI) $4.08 Million -21.99% 0.20x $286.61
ActiveOps PLC (AOM) $1.06 Million 109.06% 6.53x $23.73K
Arcontech Group Plc (ARC) $2.80 Million -32.58% 0.27x $1.33K
Big Technologies PLC (BIG) $40.46 Million 27.57% 0.21x $38.30K