Borders & Southern Petroleum plc (BOR) - Net Assets

Latest as of December 2025: GBX297.90 Million GBX ≈ $36.25K USD

Based on the latest financial reports, Borders & Southern Petroleum plc (BOR) has net assets worth GBX297.90 Million GBX (≈ $36.25K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX299.07 Million ≈ $36.39K USD) and total liabilities (GBX1.16 Million ≈ $141.55 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 Borders & Southern Petroleum plc (BOR) strategic asset index to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX297.90 Million
% of Total Assets	99.61%
Annual Growth Rate	13.67%
5-Year Change	1.49%
10-Year Change	-0.72%
Growth Volatility	80.81

Borders & Southern Petroleum plc - Net Assets Trend (2005–2025)

This chart illustrates how Borders & Southern Petroleum plc's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Borders & Southern Petroleum plc (BOR) market capitalisation.

Annual Net Assets for Borders & Southern Petroleum plc (2005–2025)

The table below shows the annual net assets of Borders & Southern Petroleum plc from 2005 to 2025. Also explore Borders & Southern Petroleum plc annual equity growth to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	GBX297.90 Million ≈ $36.25K	+0.55%
2024-12-31	GBX296.28 Million ≈ $36.05K	+0.20%
2023-12-31	GBX295.69 Million ≈ $35.98K	-0.09%
2022-12-31	GBX295.96 Million ≈ $36.01K	+0.83%
2021-12-31	GBX293.54 Million ≈ $35.72K	-0.35%
2020-12-31	GBX294.56 Million ≈ $35.84K	-0.34%
2019-12-31	GBX295.56 Million ≈ $35.96K	-0.46%
2018-12-31	GBX296.93 Million ≈ $36.13K	-0.66%
2017-12-31	GBX298.89 Million ≈ $36.37K	-0.39%
2016-12-31	GBX300.07 Million ≈ $36.51K	-1.17%
2015-12-31	GBX303.62 Million ≈ $36.94K	-0.82%
2014-12-31	GBX306.13 Million ≈ $37.25K	-1.18%
2013-12-31	GBX309.78 Million ≈ $37.69K	-0.81%
2012-12-31	GBX312.31 Million ≈ $38.00K	+29.26%
2011-12-31	GBX241.60 Million ≈ $29.40K	-0.54%
2010-12-31	GBX242.92 Million ≈ $29.56K	+0.04%
2009-12-31	GBX242.81 Million ≈ $29.54K	+336.83%
2008-12-31	GBX55.59 Million ≈ $6.76K	-7.37%
2007-12-31	GBX60.01 Million ≈ $7.30K	+173.83%
2006-12-31	GBX21.91 Million ≈ $2.67K	+1.70%
2005-06-30	GBX21.55 Million ≈ $2.62K	--

Equity Component Analysis

This analysis shows how different components contribute to Borders & Southern Petroleum 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 3013503800.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Common Stock	GBX13.09 Million	4.39%
Other Comprehensive Income	GBX1.93 Million	0.65%
Other Components	GBX313.27 Million	105.16%
Total Equity	GBX297.90 Million	100.00%

Borders & Southern Petroleum plc Competitors by Market Cap

The table below lists competitors of Borders & Southern Petroleum plc ranked by their market capitalization.

Company	Market Cap
Iofina plc LSE:IOF	$1.23 Million
New Star Investment Trust plc LSE:NSI	$1.23 Million
GLOBAL HELIUM CORP. F:5P0	$1.23 Million
Sagalio Energy Ltd AU:SAN	$1.23 Million
TV Vision Limited NSE:TVVISION	$1.22 Million
Accesso Technology Group PLC LSE:ACSO	$1.22 Million
CT UK High Income Ord LSE:CHI	$1.22 Million
RM Plc LSE:RM	$1.22 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Borders & Southern Petroleum plc's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 296,278,000 to 297,903,485, a change of 1,625,485 (0.5%).
Net loss of 1,416,098 reduced equity.
New share issuances of 2,807,000 increased equity.
Other comprehensive income increased equity by 1,932,702.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	GBX-1.42 Million	-0.48%
Share Issuances	GBX2.81 Million	+0.94%
Other Comprehensive Income	GBX1.93 Million	+0.65%
Other Changes	GBX-1.70 Million	-0.57%
Total Change	GBX-	0.55%

Book Value vs Market Value Analysis

This analysis compares Borders & Southern Petroleum 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: 33.08x
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 29.19x to 33.08x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2005-06-30	GBX0.39	GBX11.35	x
2006-12-31	GBX0.17	GBX11.35	x
2007-12-31	GBX0.41	GBX11.35	x
2008-12-31	GBX0.29	GBX11.35	x
2009-12-31	GBX1.19	GBX11.35	x
2010-12-31	GBX0.57	GBX11.35	x
2011-12-31	GBX0.56	GBX11.35	x
2012-12-31	GBX0.67	GBX11.35	x
2013-12-31	GBX0.64	GBX11.35	x
2014-12-31	GBX0.63	GBX11.35	x
2015-12-31	GBX0.63	GBX11.35	x
2016-12-31	GBX0.62	GBX11.35	x
2017-12-31	GBX0.62	GBX11.35	x
2018-12-31	GBX0.61	GBX11.35	x
2019-12-31	GBX0.61	GBX11.35	x
2020-12-31	GBX0.57	GBX11.35	x
2021-12-31	GBX0.61	GBX11.35	x
2022-12-31	GBX0.56	GBX11.35	x
2023-12-31	GBX0.40	GBX11.35	x
2024-12-31	GBX0.39	GBX11.35	x
2025-12-31	GBX0.34	GBX11.35	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Borders & Southern Petroleum 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): -0.48%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 0.00%
• Asset Turnover: 0.00x
• Equity Multiplier: 1.00x
Recent ROE (-0.48%) is above the historical average (-1.09%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	-1.17%	0.00%	0.00x	1.00x	GBX-2.41 Million
2006	-4.71%	0.00%	0.00x	1.01x	GBX-3.22 Million
2007	-0.55%	0.00%	0.00x	1.04x	GBX-6.33 Million
2008	-8.51%	0.00%	0.00x	1.00x	GBX-10.29 Million
2009	1.30%	0.00%	0.00x	1.00x	GBX-21.13 Million
2010	-0.07%	0.00%	0.00x	1.00x	GBX-24.46 Million
2011	-0.72%	0.00%	0.00x	1.01x	GBX-25.90 Million
2012	-0.41%	0.00%	0.00x	1.01x	GBX-32.51 Million
2013	-0.95%	0.00%	0.00x	1.00x	GBX-33.93 Million
2014	-1.27%	0.00%	0.00x	1.00x	GBX-34.50 Million
2015	-0.86%	0.00%	0.00x	1.00x	GBX-32.96 Million
2016	-1.20%	0.00%	0.00x	1.00x	GBX-33.61 Million
2017	-0.22%	0.00%	0.00x	1.00x	GBX-30.54 Million
2018	-0.72%	0.00%	0.00x	1.00x	GBX-31.82 Million
2019	-0.47%	0.00%	0.00x	1.00x	GBX-30.94 Million
2020	-0.34%	0.00%	0.00x	1.00x	GBX-30.47 Million
2021	-0.35%	0.00%	0.00x	1.00x	GBX-30.38 Million
2022	-0.46%	0.00%	0.00x	1.00x	GBX-30.96 Million
2023	-0.36%	0.00%	0.00x	1.00x	GBX-30.63 Million
2024	-0.40%	0.00%	0.00x	1.00x	GBX-30.82 Million
2025	-0.48%	0.00%	0.00x	1.00x	GBX-31.21 Million

Industry Comparison

This section compares Borders & Southern Petroleum plc's net assets metrics with peer companies in the Oil & Gas E&P industry.

Industry Context

Industry: Oil & Gas E&P
Average net assets among peers: $48,516,431
Average return on equity (ROE) among peers: -16.76%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Borders & Southern Petroleum plc (BOR)	GBX297.90 Million	-1.17%	0.00x	$1.22 Million
Afentra PLC (AET)	$63.89 Million	-3.07%	0.02x	$2.59 Million
Aminex PLC (AEX)	$41.36 Million	-14.85%	0.28x	$1.09 Million
Angus Energy PLC (ANGS)	$11.27 Million	-22.32%	0.52x	$129.12K
Ascent Resources plc (AST)	$25.11 Million	-14.28%	0.35x	$466.40
Block Energy PLC (BLOE)	$-45.52K	0.00%	0.00x	$120.50K
Cadogan Petroleum plc (CAD)	$194.28 Million	-47.92%	0.07x	$122.22K
Challenger Energy Group PLC (CEG)	$8.35 Million	-23.27%	0.06x	$331.01K
Chariot Oil & Gas Limited (CHAR)	$89.96 Million	-16.83%	0.08x	$1.05 Million
Clontarf Energy Plc (CLON)	$2.47 Million	-8.28%	0.35x	$16.95K

About Borders & Southern Petroleum plc

LSE:BOR UK Oil & Gas E&P

Market Cap

$1.22 Million

GBX10.06 Billion GBX

Market Cap Rank

#30558 Global

#777 in UK

Share Price

GBX11.35

Change (1 day)

+5.09%

52-Week Range

GBX8.45 - GBX14.00

All Time High

GBX14.00