Belluscura Plc
Belluscura plc develops and commercialize oxygen related medical device products in the United States. The company offers X-PLOR and DISCOV-R, a modular portable oxygen concentrator; and related accessories. Belluscura plc was incorporated in 2015 and is based in London, the United Kingdom.
Belluscura Plc (BELL) - Net Assets
Latest net assets as of June 2024: GBX18.57 Million GBX
Based on the latest financial reports, Belluscura Plc (BELL) has net assets worth GBX18.57 Million GBX as of June 2024.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX21.49 Million) and total liabilities (GBX2.93 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 | GBX18.57 Million |
| % of Total Assets | 86.38% |
| Annual Growth Rate | 46.21% |
| 5-Year Change | 374.58% |
| 10-Year Change | N/A |
| Growth Volatility | 261.4 |
Belluscura Plc - Net Assets Trend (2016–2023)
This chart illustrates how Belluscura 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 Belluscura Plc (2016–2023)
The table below shows the annual net assets of Belluscura Plc from 2016 to 2023.
| Year | Net Assets | Change |
|---|---|---|
| 2023-12-31 | GBX17.69 Million | -13.07% |
| 2022-12-31 | GBX20.35 Million | -17.51% |
| 2021-12-31 | GBX24.67 Million | -18.19% |
| 2020-12-31 | GBX30.16 Million | +708.95% |
| 2019-12-31 | GBX3.73 Million | +62.23% |
| 2018-12-31 | GBX2.30 Million | +332.49% |
| 2017-12-31 | GBX531.30K | -55.74% |
| 2016-11-30 | GBX1.20 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Belluscura 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 2765831200.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2023)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | GBX1.85 Million | 10.43% |
| Other Comprehensive Income | GBX6.82 Million | 38.56% |
| Other Components | GBX37.66 Million | 212.86% |
| Total Equity | GBX17.69 Million | 100.00% |
Belluscura Plc Competitors by Market Cap
The table below lists competitors of Belluscura Plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Burj Clean Energy
KAR:GEMBCEM
|
$366.26 |
|
Catenai PLC
LSE:CTAI
|
$366.36 |
|
Eastern Merchants PLC
CM:EMERN0000
|
$366.58 |
|
El Shams Pyramids For Hotels& Touristic Projects
EGX:SPHT
|
$367.38 |
|
BMS
KLSE:0385
|
$366.12 |
|
Baltic I Acquisition Corp
V:BLTC-P
|
$366.09 |
|
RAMAYANA LESTARI
MU:OAIA
|
$365.98 |
|
Prime Holding
EGX:PRMH
|
$365.58 |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Belluscura Plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2022 to 2023, total equity changed from 20,352,122 to 17,692,162, a change of -2,659,960 (-13.1%).
- Net loss of 18,517,619 reduced equity.
- New share issuances of 4,236,474 increased equity.
- Other comprehensive income increased equity by 11,366,418.
- Other factors increased equity by 254,767.
Equity Change Factors (2022 to 2023)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX-18.52 Million | -104.67% |
| Share Issuances | GBX4.24 Million | +23.95% |
| Other Comprehensive Income | GBX11.37 Million | +64.25% |
| Other Changes | GBX254.77K | +1.44% |
| Total Change | GBX- | -13.07% |
Book Value vs Market Value Analysis
This analysis compares Belluscura 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: 5.53x
- 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 2.87x to 5.53x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-11-30 | GBX0.26 | GBX0.75 | x |
| 2017-12-31 | GBX0.01 | GBX0.75 | x |
| 2018-12-31 | GBX0.02 | GBX0.75 | x |
| 2019-12-31 | GBX0.03 | GBX0.75 | x |
| 2020-12-31 | GBX0.27 | GBX0.75 | x |
| 2021-12-31 | GBX0.22 | GBX0.75 | x |
| 2022-12-31 | GBX0.15 | GBX0.75 | x |
| 2023-12-31 | GBX0.14 | GBX0.75 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Belluscura 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): -104.67%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -2243.45%
- • Asset Turnover: 0.04x
- • Equity Multiplier: 1.18x
- Recent ROE (-104.67%) is above the historical average (-106.68%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | -81.38% | -2270.52% | 0.03x | 1.34x | GBX-1.10 Million |
| 2017 | -491.53% | -783.34% | 0.18x | 3.56x | GBX-2.66 Million |
| 2018 | -64.33% | -601.98% | 0.10x | 1.11x | GBX-1.71 Million |
| 2019 | -41.44% | -1200.32% | 0.03x | 1.22x | GBX-1.92 Million |
| 2020 | -6.65% | 0.00% | 0.00x | 1.02x | GBX-5.02 Million |
| 2021 | -20.39% | -1196.87% | 0.02x | 1.05x | GBX-7.50 Million |
| 2022 | -43.06% | -626.78% | 0.06x | 1.16x | GBX-10.80 Million |
| 2023 | -104.67% | -2243.45% | 0.04x | 1.18x | GBX-20.29 Million |
Industry Comparison
This section compares Belluscura Plc's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $79,143,581
- Average return on equity (ROE) among peers: -23.59%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Belluscura Plc (BELL) | GBX18.57 Million | -81.38% | 0.16x | $366.21 |
| AOTI Inc (AOTI) | $3.41 Million | 51.02% | 1.74x | $5.95K |
| Creo Medical Group PLC (CREO) | $59.80 Million | -36.29% | 0.28x | $8.34K |
| Inspiration Healthcare Group PLC (IHC) | $28.97 Million | -20.83% | 0.69x | $2.87K |
| Intelligent Ultrasound Group PLC (IUG) | $12.16 Million | -24.53% | 0.32x | $5.19K |
| NIOX Group PLC (NIOX) | $440.90 Million | -11.32% | 0.11x | $31.53K |
| Rua Life Sciences PLC (RUA) | $7.39 Million | 0.01% | 0.25x | $1.01K |
| Surgical Innovations Group plc (SUN) | $1.37 Million | -123.23% | 1.08x | $510.74 |