Baillie Gifford Shin Nippon PLC (BGS) - Net Assets

Latest as of January 2026: GBX358.82 Million GBX ≈ $43.66K USD

Based on the latest financial reports, Baillie Gifford Shin Nippon PLC (BGS) has net assets worth GBX358.82 Million GBX (≈ $43.66K USD) as of January 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX430.72 Million ≈ $52.41K USD) and total liabilities (GBX71.90 Million ≈ $8.75K 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. Check how strategically is Baillie Gifford Shin Nippon PLC's equity deployed to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX358.82 Million
% of Total Assets	83.31%
Annual Growth Rate	5.36%
5-Year Change	-35.07%
10-Year Change	53.43%
Growth Volatility	32.06

Baillie Gifford Shin Nippon PLC - Net Assets Trend (2000–2026)

This chart illustrates how Baillie Gifford Shin Nippon PLC's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Baillie Gifford Shin Nippon PLC stock valuation.

Annual Net Assets for Baillie Gifford Shin Nippon PLC (2000–2026)

The table below shows the annual net assets of Baillie Gifford Shin Nippon PLC from 2000 to 2026. Also explore BGS net asset momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2026-01-31	GBX358.82 Million ≈ $43.66K	-7.92%
2025-01-31	GBX389.69 Million ≈ $47.41K	-14.88%
2024-01-31	GBX457.79 Million ≈ $55.70K	-16.07%
2023-01-31	GBX545.45 Million ≈ $66.37K	-1.30%
2022-01-31	GBX552.65 Million ≈ $67.24K	-20.83%
2021-01-31	GBX698.05 Million ≈ $84.93K	+44.31%
2020-01-31	GBX483.72 Million ≈ $58.85K	+11.42%
2019-01-31	GBX434.15 Million ≈ $52.82K	+8.16%
2018-01-31	GBX401.41 Million ≈ $48.84K	+71.64%
2017-01-31	GBX233.87 Million ≈ $28.46K	+43.14%
2016-01-31	GBX163.39 Million ≈ $19.88K	+27.02%
2015-01-31	GBX128.63 Million ≈ $15.65K	+12.88%
2014-01-31	GBX113.96 Million ≈ $13.87K	+64.86%
2013-01-31	GBX69.13 Million ≈ $8.41K	+26.13%
2012-01-31	GBX54.80 Million ≈ $6.67K	-1.55%
2011-01-31	GBX55.67 Million ≈ $6.77K	+27.77%
2010-01-31	GBX43.57 Million ≈ $5.30K	+13.88%
2009-01-31	GBX38.26 Million ≈ $4.66K	-15.29%
2008-01-31	GBX45.16 Million ≈ $5.50K	-30.71%
2007-01-31	GBX65.18 Million ≈ $7.93K	-25.14%
2006-01-31	GBX87.08 Million ≈ $10.59K	+60.55%
2005-01-31	GBX54.24 Million ≈ $6.60K	+22.97%
2004-01-31	GBX44.10 Million ≈ $5.37K	+55.93%
2003-01-31	GBX28.29 Million ≈ $3.44K	-25.91%
2002-01-31	GBX38.18 Million ≈ $4.64K	-23.64%
2001-01-31	GBX50.00 Million ≈ $6.08K	-45.89%
2000-01-31	GBX92.39 Million ≈ $11.24K	--

Equity Component Analysis

This analysis shows how different components contribute to Baillie Gifford Shin Nippon 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 554200000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (January 2026)

Component	Amount	Percentage
Common Stock	GBX6.29 Million	1.75%
Other Comprehensive Income	GBX350.00 Million	97.54%
Other Components	GBX8.08 Million	2.25%
Total Equity	GBX358.82 Million	100.00%

Baillie Gifford Shin Nippon PLC Competitors by Market Cap

The table below lists competitors of Baillie Gifford Shin Nippon PLC ranked by their market capitalization.

Company	Market Cap
Aquaporin AS CO:AQP	$4.07 Million
NewRiver REIT plc LSE:NRR	$4.08 Million
Izolacja Jarocin SA WAR:IZO	$4.08 Million
BGT Corporation Public Company Limited BK:BGT	$4.08 Million
HB Stockholdings Limited NSE:HBSL	$4.07 Million
Sonetel AB ST:SONE	$4.07 Million
Tullow Oil PLC LSE:TLW	$4.06 Million
Spartoo SAS PA:ALSPT	$4.06 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Baillie Gifford Shin Nippon PLC's equity between the two most recent reporting periods.

Equity Growth Insights

From 2025 to 2026, total equity changed from 389,690,000 to 358,823,000, a change of -30,867,000 (-7.9%).
Net income of 12,886,000 contributed positively to equity growth.
Dividend payments of 1,616,000 reduced retained earnings.
Share repurchases of 42,137,000 reduced equity.
Other comprehensive income increased equity by 229,038,000.
Other factors decreased equity by 229,038,000.

Equity Change Factors (2025 to 2026)

Factor	Impact	Contribution
Net Income	GBX12.89 Million	+3.59%
Dividends Paid	GBX1.62 Million	-0.45%
Share Repurchases	GBX42.14 Million	-11.74%
Other Comprehensive Income	GBX229.04 Million	+63.83%
Other Changes	GBX-229.04 Million	-63.83%
Total Change	GBX-	-7.92%

Book Value vs Market Value Analysis

This analysis compares Baillie Gifford Shin Nippon 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: 123.03x
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 1674.55x to 123.03x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2003-01-31	GBX0.10	GBX170.80	x
2004-01-31	GBX0.16	GBX170.80	x
2005-01-31	GBX0.35	GBX170.80	x
2006-01-31	GBX0.57	GBX170.80	x
2007-01-31	GBX0.43	GBX170.80	x
2008-01-31	GBX0.29	GBX170.80	x
2009-01-31	GBX0.25	GBX170.80	x
2010-01-31	GBX0.28	GBX170.80	x
2011-01-31	GBX0.36	GBX170.80	x
2012-01-31	GBX0.35	GBX170.80	x
2013-01-31	GBX0.44	GBX170.80	x
2014-01-31	GBX0.65	GBX170.80	x
2015-01-31	GBX0.69	GBX170.80	x
2016-01-31	GBX0.87	GBX170.80	x
2017-01-31	GBX1.20	GBX170.80	x
2018-01-31	GBX1.87	GBX170.80	x
2019-01-31	GBX1.68	GBX170.80	x
2020-01-31	GBX1.74	GBX170.80	x
2021-01-31	GBX2.46	GBX170.80	x
2022-01-31	GBX1.85	GBX170.80	x
2023-01-31	GBX1.82	GBX170.80	x
2024-01-31	GBX1.46	GBX170.80	x
2025-01-31	GBX1.32	GBX170.80	x
2026-01-31	GBX1.39	GBX170.80	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Baillie Gifford Shin Nippon 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): 3.59%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 101.98%
• Asset Turnover: 0.03x
• Equity Multiplier: 1.20x
Recent ROE (3.59%) is below the historical average (3.83%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	18.68%	91.10%	0.16x	1.26x	GBX4.71 Million
2006	37.71%	96.63%	0.34x	1.16x	GBX24.13 Million
2007	-33.59%	0.00%	-0.27x	1.19x	GBX-28.41 Million
2008	-46.78%	0.00%	-0.35x	1.26x	GBX-25.64 Million
2009	-18.04%	0.00%	-0.12x	1.29x	GBX-10.73 Million
2010	12.19%	85.77%	0.12x	1.19x	GBX952.10K
2011	21.73%	92.41%	0.20x	1.16x	GBX6.53 Million
2012	-1.57%	-331.15%	0.00x	1.18x	GBX-6.34 Million
2013	15.98%	96.80%	0.15x	1.14x	GBX4.13 Million
2014	29.35%	98.78%	0.25x	1.18x	GBX22.05 Million
2015	10.18%	96.07%	0.09x	1.16x	GBX226.50K
2016	19.76%	98.35%	0.18x	1.12x	GBX15.94 Million
2017	23.88%	98.80%	0.22x	1.10x	GBX32.47 Million
2018	27.84%	99.22%	0.25x	1.13x	GBX71.61 Million
2019	-8.29%	0.00%	-0.07x	1.12x	GBX-79.41 Million
2020	7.94%	97.07%	0.07x	1.12x	GBX-9.95 Million
2021	22.77%	290.91%	0.07x	1.09x	GBX89.15 Million
2022	-31.99%	0.00%	-0.27x	1.17x	GBX-232.05 Million
2023	-1.29%	0.00%	-0.01x	1.17x	GBX-61.59 Million
2024	-17.89%	0.00%	-0.16x	1.19x	GBX-127.69 Million
2025	-7.82%	0.00%	-0.06x	1.22x	GBX-69.43 Million
2026	3.59%	101.98%	0.03x	1.20x	GBX-23.00 Million

Industry Comparison

This section compares Baillie Gifford Shin Nippon PLC's net assets metrics with peer companies in the Asset Management industry.

Industry Context

Industry: Asset Management
Average net assets among peers: $971,344,300
Average return on equity (ROE) among peers: 2.31%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Baillie Gifford Shin Nippon PLC (BGS)	GBX358.82 Million	18.68%	0.20x	$4.07 Million
3I Infrastructure PLC (3IN)	$1.25 Billion	6.43%	0.14x	$44.16 Million
Albion Enterprise VCT PLC (AAEV)	$278.53 Million	5.11%	0.01x	$3.20 Million
abrdn Asian Income Fund Limited (AAIF)	$329.43 Million	-11.14%	0.12x	$5.50 Million
Abrdn Asia Focus PLC (AAS)	$46.34 Million	0.00%	0.14x	$7.56 Million
Albion Technology & General VCT PLC (AATG)	$78.03 Million	-0.40%	0.01x	$3.15 Million
Abrdn PLC (ABDN)	$6.67 Billion	3.99%	0.71x	$52.13 Million
Aberdeen Diversified Income and Growth Trust PLC (ADIG)	$413.68 Million	2.10%	0.15x	$450.86K
Aquila Energy Efficiency Trust PLC (AEET)	$95.23 Million	0.14%	0.02x	$247.72K
Aquila European Renewables Income PLC (AERI)	$316.90 Million	-0.37%	0.13x	$64.28 Million
Artemis UK Future Leaders plc (AFL)	$241.60 Million	17.22%	0.01x	$439.05

About Baillie Gifford Shin Nippon PLC

LSE:BGS UK Asset Management

Market Cap

$4.07 Million

GBX33.45 Billion GBX

Market Cap Rank

#29069 Global

#520 in UK

Share Price

GBX170.80

Change (1 day)

-1.50%

52-Week Range

GBX123.60 - GBX174.20

All Time High

GBX269.98