CLS Holdings plc (CLI) - Net Assets
Based on the latest financial reports, CLS Holdings plc (CLI) has net assets worth GBX659.40 Million GBX (≈ $80.23K USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX1.62 Billion ≈ $196.66K USD) and total liabilities (GBX956.90 Million ≈ $116.43K 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 CLI capital-intensive asset ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX659.40 Million |
| % of Total Assets | 40.8% |
| Annual Growth Rate | 12.2% |
| 5-Year Change | -44.23% |
| 10-Year Change | -15.91% |
| Growth Volatility | 57.24 |
CLS Holdings plc - Net Assets Trend (1991–2025)
This chart illustrates how CLS Holdings plc's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see CLS Holdings plc market cap and net worth.
Annual Net Assets for CLS Holdings plc (1991–2025)
The table below shows the annual net assets of CLS Holdings plc from 1991 to 2025. Also explore CLI net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | GBX742.10 Million ≈ $90.29K |
-5.37% |
| 2024-12-31 | GBX784.20 Million ≈ $95.41K |
-15.60% |
| 2023-12-31 | GBX929.20 Million ≈ $113.06K |
-23.89% |
| 2022-12-31 | GBX1.22 Billion ≈ $148.54K |
-8.26% |
| 2021-12-31 | GBX1.33 Billion ≈ $161.91K |
+4.73% |
| 2020-12-31 | GBX1.27 Billion ≈ $154.60K |
+5.67% |
| 2019-12-31 | GBX1.20 Billion ≈ $146.30K |
+7.07% |
| 2018-12-31 | GBX1.12 Billion ≈ $136.64K |
+8.68% |
| 2017-12-31 | GBX1.03 Billion ≈ $125.72K |
+17.09% |
| 2016-12-31 | GBX882.50 Million ≈ $107.37K |
+14.91% |
| 2015-12-31 | GBX768.00 Million ≈ $93.44K |
+16.81% |
| 2014-12-31 | GBX657.50 Million ≈ $80.00K |
+36.72% |
| 2013-12-31 | GBX480.90 Million ≈ $58.51K |
+15.30% |
| 2012-12-31 | GBX417.10 Million ≈ $50.75K |
+13.50% |
| 2011-12-31 | GBX367.50 Million ≈ $44.71K |
+2.88% |
| 2010-12-31 | GBX357.20 Million ≈ $43.46K |
+15.60% |
| 2009-12-31 | GBX309.00 Million ≈ $37.60K |
-8.74% |
| 2008-12-31 | GBX338.60 Million ≈ $41.20K |
-16.00% |
| 2007-12-31 | GBX403.09 Million ≈ $49.04K |
-10.05% |
| 2006-12-31 | GBX448.14 Million ≈ $54.53K |
+26.67% |
| 2005-12-31 | GBX353.78 Million ≈ $43.04K |
+9.26% |
| 2004-12-31 | GBX323.81 Million ≈ $39.40K |
-15.89% |
| 2003-12-31 | GBX384.97 Million ≈ $46.84K |
+3.57% |
| 2002-12-31 | GBX371.72 Million ≈ $45.23K |
+5.96% |
| 2001-12-31 | GBX350.81 Million ≈ $42.68K |
-0.32% |
| 2000-12-31 | GBX351.95 Million ≈ $42.82K |
+41.50% |
| 1999-12-31 | GBX248.72 Million ≈ $30.26K |
+19.82% |
| 1998-12-31 | GBX207.57 Million ≈ $25.26K |
+14.60% |
| 1997-12-31 | GBX181.12 Million ≈ $22.04K |
+16.56% |
| 1996-12-31 | GBX155.39 Million ≈ $18.91K |
+12.79% |
| 1995-12-31 | GBX137.78 Million ≈ $16.76K |
+5.38% |
| 1994-12-31 | GBX130.74 Million ≈ $15.91K |
+177.40% |
| 1993-12-31 | GBX47.13 Million ≈ $5.73K |
+290.11% |
| 1992-12-31 | GBX12.08 Million ≈ $1.47K |
-18.46% |
| 1991-12-31 | GBX14.82 Million ≈ $1.80K |
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Equity Component Analysis
This analysis shows how different components contribute to CLS Holdings 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 54170800000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX537.00 Million | 72.36% |
| Common Stock | GBX11.00 Million | 1.48% |
| Other Comprehensive Income | GBX82.90 Million | 11.17% |
| Other Components | GBX111.20 Million | 14.98% |
| Total Equity | GBX742.10 Million | 100.00% |
CLS Holdings plc Competitors by Market Cap
The table below lists competitors of CLS Holdings plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Kore Potash Plc
LSE:KP2
|
$2.27 Million |
|
Yowie Group Ltd
AU:YOW
|
$2.27 Million |
|
Atlantis S.A.
WAR:ATS
|
$2.27 Million |
|
TECH INVEST GROUP ZY-02
F:6N2
|
$2.27 Million |
|
Frontier Developments Plc
LSE:FDEV
|
$2.27 Million |
|
Streamline Health Solutions Inc
NASDAQ:STRM
|
$2.27 Million |
|
POB AG NA O.N.
XETRA:PO1
|
$2.26 Million |
|
ORIGEN RESOURCES INC. NEW
F:4VXA
|
$2.26 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in CLS Holdings plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 784,200,000 to 742,100,000, a change of -42,100,000 (-5.4%).
- Net loss of 50,300,000 reduced equity.
- Dividend payments of 15,900,000 reduced retained earnings.
- Other comprehensive income decreased equity by 4,000,000.
- Other factors increased equity by 28,100,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX-50.30 Million | -6.78% |
| Dividends Paid | GBX15.90 Million | -2.14% |
| Other Comprehensive Income | GBX-4.00 Million | -0.54% |
| Other Changes | GBX28.10 Million | +3.79% |
| Total Change | GBX- | -5.37% |
Book Value vs Market Value Analysis
This analysis compares CLS Holdings 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: 24.89x
- 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 decreased from 1409.29x to 24.89x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1991-12-31 | GBX0.03 | GBX46.40 | x |
| 1992-12-31 | GBX0.03 | GBX46.40 | x |
| 1993-12-31 | GBX0.10 | GBX46.40 | x |
| 1994-12-31 | GBX0.17 | GBX46.40 | x |
| 1995-12-31 | GBX0.14 | GBX46.40 | x |
| 1996-12-31 | GBX0.14 | GBX46.40 | x |
| 1997-12-31 | GBX0.16 | GBX46.40 | x |
| 1998-12-31 | GBX0.18 | GBX46.40 | x |
| 1999-12-31 | GBX0.23 | GBX46.40 | x |
| 2000-12-31 | GBX0.34 | GBX46.40 | x |
| 2001-12-31 | GBX0.33 | GBX46.40 | x |
| 2002-12-31 | GBX0.38 | GBX46.40 | x |
| 2003-12-31 | GBX0.42 | GBX46.40 | x |
| 2004-12-31 | GBX0.38 | GBX46.40 | x |
| 2005-12-31 | GBX0.43 | GBX46.40 | x |
| 2006-12-31 | GBX0.57 | GBX46.40 | x |
| 2007-12-31 | GBX0.57 | GBX46.40 | x |
| 2008-12-31 | GBX0.52 | GBX46.40 | x |
| 2009-12-31 | GBX0.64 | GBX46.40 | x |
| 2010-12-31 | GBX0.76 | GBX46.40 | x |
| 2011-12-31 | GBX0.80 | GBX46.40 | x |
| 2012-12-31 | GBX0.94 | GBX46.40 | x |
| 2013-12-31 | GBX1.12 | GBX46.40 | x |
| 2014-12-31 | GBX1.50 | GBX46.40 | x |
| 2015-12-31 | GBX1.80 | GBX46.40 | x |
| 2016-12-31 | GBX2.12 | GBX46.40 | x |
| 2017-12-31 | GBX2.52 | GBX46.40 | x |
| 2018-12-31 | GBX2.75 | GBX46.40 | x |
| 2019-12-31 | GBX2.95 | GBX46.40 | x |
| 2020-12-31 | GBX3.12 | GBX46.40 | x |
| 2021-12-31 | GBX3.27 | GBX46.40 | x |
| 2022-12-31 | GBX3.02 | GBX46.40 | x |
| 2023-12-31 | GBX2.34 | GBX46.40 | x |
| 2024-12-31 | GBX1.97 | GBX46.40 | x |
| 2025-12-31 | GBX1.86 | GBX46.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently CLS Holdings 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): -6.78%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -36.01%
- • Asset Turnover: 0.08x
- • Equity Multiplier: 2.39x
- Recent ROE (-6.78%) is below the historical average (4.45%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1991 | -17.14% | -19.79% | 0.08x | 10.94x | GBX-4.02 Million |
| 1992 | -22.87% | -17.66% | 0.08x | 15.80x | GBX-3.97 Million |
| 1993 | -3.40% | -9.92% | 0.07x | 5.24x | GBX-6.31 Million |
| 1994 | 9.36% | 49.84% | 0.08x | 2.42x | GBX-841.60K |
| 1995 | 5.73% | 28.40% | 0.08x | 2.58x | GBX-5.88 Million |
| 1996 | 6.07% | 29.76% | 0.08x | 2.51x | GBX-6.10 Million |
| 1997 | 5.38% | 30.16% | 0.08x | 2.24x | GBX-8.36 Million |
| 1998 | 4.86% | 28.82% | 0.08x | 2.16x | GBX-10.66 Million |
| 1999 | 5.95% | 43.84% | 0.06x | 2.24x | GBX-10.08 Million |
| 2000 | 4.21% | 36.83% | 0.05x | 2.09x | GBX-20.37 Million |
| 2001 | 2.01% | 13.41% | 0.06x | 2.31x | GBX-28.01 Million |
| 2002 | 4.12% | 25.77% | 0.06x | 2.52x | GBX-21.89 Million |
| 2003 | 4.87% | 23.57% | 0.08x | 2.52x | GBX-19.81 Million |
| 2004 | 12.43% | 49.78% | 0.07x | 3.49x | GBX7.93 Million |
| 2005 | 15.66% | 80.18% | 0.05x | 3.58x | GBX20.07 Million |
| 2006 | 34.25% | 178.63% | 0.06x | 3.02x | GBX108.89 Million |
| 2007 | -8.05% | -36.99% | 0.06x | 3.42x | GBX-72.97 Million |
| 2008 | -22.98% | -95.71% | 0.08x | 3.16x | GBX-112.08 Million |
| 2009 | 5.64% | 22.94% | 0.07x | 3.30x | GBX-13.53 Million |
| 2010 | 16.76% | 75.98% | 0.07x | 3.01x | GBX24.25 Million |
| 2011 | 10.20% | 46.82% | 0.07x | 3.00x | GBX750.00K |
| 2012 | 11.20% | 58.23% | 0.07x | 2.94x | GBX4.99 Million |
| 2013 | 13.14% | 69.30% | 0.07x | 2.91x | GBX15.11 Million |
| 2014 | 29.85% | 195.68% | 0.06x | 2.43x | GBX129.61 Million |
| 2015 | 17.03% | 109.25% | 0.07x | 2.29x | GBX53.62 Million |
| 2016 | 11.16% | 76.11% | 0.07x | 2.19x | GBX10.16 Million |
| 2017 | 15.36% | 118.22% | 0.06x | 2.10x | GBX55.05 Million |
| 2018 | 11.08% | 93.46% | 0.06x | 1.97x | GBX12.08 Million |
| 2019 | 11.27% | 97.98% | 0.06x | 1.92x | GBX15.26 Million |
| 2020 | 6.09% | 55.52% | 0.06x | 1.94x | GBX-49.66 Million |
| 2021 | 8.98% | 85.48% | 0.06x | 1.91x | GBX-13.57 Million |
| 2022 | -6.71% | -58.63% | 0.06x | 2.05x | GBX-203.98 Million |
| 2023 | -26.88% | -167.99% | 0.07x | 2.33x | GBX-342.72 Million |
| 2024 | -11.94% | -61.62% | 0.08x | 2.46x | GBX-172.02 Million |
| 2025 | -6.78% | -36.01% | 0.08x | 2.39x | GBX-124.51 Million |
Industry Comparison
This section compares CLS Holdings plc's net assets metrics with peer companies in the REIT - Office industry.
Industry Context
- Industry: REIT - Office
- Average net assets among peers: $1,392,784,750
- Average return on equity (ROE) among peers: 6.22%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| CLS Holdings plc (CLI) | GBX659.40 Million | -17.14% | 1.45x | $2.27 Million |
| Derwent London PLC (DLN) | $4.19 Billion | 7.49% | 0.20x | $24.69 Million |
| GREAT PORTLAND ESTATES PLC (GPE) | $798.90 Million | 4.36% | 0.75x | $14.61 Million |
| Regional REIT Ltd (RGL) | $291.74 Million | 4.60% | 0.83x | $1.81 Million |
| Workspace Group PLC (WKP) | $287.30 Million | 8.42% | 1.54x | $8.36 Million |
About CLS Holdings plc
CLS Holdings plc, together with its subsidiaries, engages in the investment, development, and management of commercial properties in the United Kingdom, Germany, and France. The company operates in two segments, Investment Properties and Other Investments. It is also involved in investment in a hotel and other corporate investments. CLS Holdings plc was formerly known as Hadmarn Limited and chang… Read more