CLS Holdings plc (CLI) - Net Assets

Latest as of June 2025: GBX765.40 Million GBX ≈ $93.13K USD

Based on the latest financial reports, CLS Holdings plc (CLI) has net assets worth GBX765.40 Million GBX (≈ $93.13K USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX1.83 Billion ≈ $222.26K USD) and total liabilities (GBX1.06 Billion ≈ $129.13K 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 CLS Holdings plc liquidity resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX765.40 Million
% of Total Assets	41.9%
Annual Growth Rate	12.78%
5-Year Change	-38.28%
10-Year Change	2.11%
Growth Volatility	57.93

CLS Holdings plc - Net Assets Trend (1991–2024)

This chart illustrates how CLS Holdings plc's net assets have evolved over time, based on quarterly financial data. Also explore CLS Holdings plc total assets for the complete picture of this company's asset base.

Annual Net Assets for CLS Holdings plc (1991–2024)

The table below shows the annual net assets of CLS Holdings plc from 1991 to 2024. For live valuation and market cap data, see CLS Holdings plc market capitalisation.

Year	Net Assets	Change
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	--

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 60790800000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	GBX603.20 Million	76.92%
Common Stock	GBX11.00 Million	1.40%
Other Components	GBX170.00 Million	21.68%
Total Equity	GBX784.20 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
McLaren Resources Inc F:3ML	$2.42 Million
Literacy Capital PLC LSE:BOOK	$2.42 Million
Seeing Machines Limited LSE:SEE	$2.42 Million
Blackrock Energy and Resources Income Trust PLC LSE:BERI	$2.42 Million
Tarachi Gold Corp F:4RZ	$2.42 Million
Performance One AG F:PO1	$2.41 Million
Northern Lion Gold Corp V:NL	$2.41 Million
Quinsam Capital Corporation F:0Q4	$2.41 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 2023 to 2024, total equity changed from 929,200,000 to 784,200,000, a change of -145,000,000 (-15.6%).
Net loss of 93,600,000 reduced equity.
Dividend payments of 31,600,000 reduced retained earnings.
Other comprehensive income decreased equity by 106,699,999.
Other factors increased equity by 86,899,999.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	GBX-93.60 Million	-11.94%
Dividends Paid	GBX31.60 Million	-4.03%
Other Comprehensive Income	GBX-106.70 Million	-13.61%
Other Changes	GBX86.90 Million	+11.08%
Total Change	GBX-	-15.60%

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: 25.34x
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 1518.63x to 25.34x 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	GBX50.00	x
1992-12-31	GBX0.03	GBX50.00	x
1993-12-31	GBX0.10	GBX50.00	x
1994-12-31	GBX0.17	GBX50.00	x
1995-12-31	GBX0.14	GBX50.00	x
1996-12-31	GBX0.14	GBX50.00	x
1997-12-31	GBX0.16	GBX50.00	x
1998-12-31	GBX0.18	GBX50.00	x
1999-12-31	GBX0.23	GBX50.00	x
2000-12-31	GBX0.34	GBX50.00	x
2001-12-31	GBX0.33	GBX50.00	x
2002-12-31	GBX0.38	GBX50.00	x
2003-12-31	GBX0.42	GBX50.00	x
2004-12-31	GBX0.38	GBX50.00	x
2005-12-31	GBX0.43	GBX50.00	x
2006-12-31	GBX0.57	GBX50.00	x
2007-12-31	GBX0.57	GBX50.00	x
2008-12-31	GBX0.52	GBX50.00	x
2009-12-31	GBX0.64	GBX50.00	x
2010-12-31	GBX0.76	GBX50.00	x
2011-12-31	GBX0.80	GBX50.00	x
2012-12-31	GBX0.94	GBX50.00	x
2013-12-31	GBX1.12	GBX50.00	x
2014-12-31	GBX1.50	GBX50.00	x
2015-12-31	GBX1.80	GBX50.00	x
2016-12-31	GBX2.12	GBX50.00	x
2017-12-31	GBX2.52	GBX50.00	x
2018-12-31	GBX2.75	GBX50.00	x
2019-12-31	GBX2.95	GBX50.00	x
2020-12-31	GBX3.12	GBX50.00	x
2021-12-31	GBX3.27	GBX50.00	x
2022-12-31	GBX3.02	GBX50.00	x
2023-12-31	GBX2.34	GBX50.00	x
2024-12-31	GBX1.97	GBX50.00	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): -11.94%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -61.62%
• Asset Turnover: 0.08x
• Equity Multiplier: 2.46x
Recent ROE (-11.94%) is below the historical average (4.79%), 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

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: $2,261,210,322
Average return on equity (ROE) among peers: 4.65%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
CLS Holdings plc (CLI)	GBX765.40 Million	-17.14%	1.39x	$2.42 Million
Derwent London PLC (DLN)	$4.44 Billion	5.68%	0.33x	$23.50 Million
GREAT PORTLAND ESTATES PLC (GPE)	$2.31 Billion	2.14%	0.17x	$15.16 Million
Regional REIT Ltd (RGL)	$295.34 Million	7.15%	0.50x	$1.83 Million
Workspace Group PLC (WKP)	$2.00 Billion	3.61%	0.37x	$7.94 Million

About CLS Holdings plc

LSE:CLI UK REIT - Office

Market Cap

$2.42 Million

GBX19.91 Billion GBX

Market Cap Rank

#29474 Global

#639 in UK

Share Price

GBX50.00

Change (1 day)

+3.09%

52-Week Range

GBX46.35 - GBX70.10

All Time High

GBX241.06