Dialight plc (DIA) - Net Assets
Based on the latest financial reports, Dialight plc (DIA) has net assets worth GBX47.10 Million GBX (≈ $5.73K USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX101.30 Million ≈ $12.33K USD) and total liabilities (GBX54.20 Million ≈ $6.59K 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 Dialight plc strategic asset allocation index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX47.10 Million |
| % of Total Assets | 46.5% |
| Annual Growth Rate | 6.72% |
| 5-Year Change | -22.05% |
| 10-Year Change | -39.14% |
| Growth Volatility | 60.62 |
Dialight plc - Net Assets Trend (1990–2026)
This chart illustrates how Dialight plc's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Dialight plc (DIA) market capitalisation.
Annual Net Assets for Dialight plc (1990–2026)
The table below shows the annual net assets of Dialight plc from 1990 to 2026. Also explore Dialight plc annual equity growth to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | GBX46.92 Million ≈ $5.71K |
-0.79% |
| 2025-03-31 | GBX47.30 Million ≈ $5.76K |
-6.59% |
| 2023-12-31 | GBX50.64 Million ≈ $6.16K |
-26.29% |
| 2022-12-31 | GBX68.70 Million ≈ $8.36K |
+14.12% |
| 2021-12-31 | GBX60.20 Million ≈ $7.32K |
+5.06% |
| 2020-12-31 | GBX57.30 Million ≈ $6.97K |
-15.49% |
| 2019-12-31 | GBX67.80 Million ≈ $8.25K |
-20.33% |
| 2018-12-31 | GBX85.10 Million ≈ $10.35K |
+11.83% |
| 2017-12-31 | GBX76.10 Million ≈ $9.26K |
-1.30% |
| 2016-12-31 | GBX77.10 Million ≈ $9.38K |
+9.99% |
| 2015-12-31 | GBX70.10 Million ≈ $8.53K |
-3.71% |
| 2014-12-31 | GBX72.80 Million ≈ $8.86K |
+9.15% |
| 2013-12-31 | GBX66.70 Million ≈ $8.12K |
+5.88% |
| 2012-12-31 | GBX63.00 Million ≈ $7.67K |
+15.04% |
| 2011-12-31 | GBX54.76 Million ≈ $6.66K |
+18.62% |
| 2010-12-31 | GBX46.17 Million ≈ $5.62K |
+15.12% |
| 2009-12-31 | GBX40.10 Million ≈ $4.88K |
+6.93% |
| 2008-12-31 | GBX37.50 Million ≈ $4.56K |
+21.57% |
| 2007-12-31 | GBX30.85 Million ≈ $3.75K |
+3.90% |
| 2006-12-31 | GBX29.69 Million ≈ $3.61K |
+2.86% |
| 2005-12-31 | GBX28.86 Million ≈ $3.51K |
-23.49% |
| 2004-12-31 | GBX37.72 Million ≈ $4.59K |
-26.99% |
| 2003-12-31 | GBX51.67 Million ≈ $6.29K |
-7.78% |
| 2002-12-31 | GBX56.02 Million ≈ $6.82K |
-7.54% |
| 2001-12-31 | GBX60.59 Million ≈ $7.37K |
+9.45% |
| 2000-12-31 | GBX55.36 Million ≈ $6.74K |
+23.82% |
| 1999-12-31 | GBX44.71 Million ≈ $5.44K |
+19.94% |
| 1998-12-31 | GBX37.28 Million ≈ $4.54K |
+26.26% |
| 1997-12-31 | GBX29.53 Million ≈ $3.59K |
+30.49% |
| 1996-12-31 | GBX22.63 Million ≈ $2.75K |
-7.81% |
| 1995-12-31 | GBX24.54 Million ≈ $2.99K |
+8.94% |
| 1994-12-31 | GBX22.53 Million ≈ $2.74K |
+40.93% |
| 1993-12-31 | GBX15.99 Million ≈ $1.95K |
+336.80% |
| 1992-12-31 | GBX3.66 Million ≈ $445.32 |
+100.66% |
| 1991-12-31 | GBX1.82 Million ≈ $221.93 |
-61.46% |
| 1990-12-31 | GBX4.73 Million ≈ $575.87 |
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Equity Component Analysis
This analysis shows how different components contribute to Dialight 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 698.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2026)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX16.24 Million | 34.98% |
| Common Stock | GBX1.20 Million | 2.58% |
| Other Comprehensive Income | GBX17.53 Million | 37.77% |
| Other Components | GBX11.45 Million | 24.67% |
| Total Equity | GBX46.43 Million | 100.00% |
Dialight plc Competitors by Market Cap
The table below lists competitors of Dialight plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Butn Ltd
AU:BTN
|
$2.69 Million |
|
Abrdn UK Smaller Companies Growth Trust PLC
LSE:AUSC
|
$2.69 Million |
|
CN Energy Group Inc
NASDAQ:CNEY
|
$2.69 Million |
|
Cuprina Holdings (Cayman) Limited Class A Ordinary Shares
NASDAQ:CUPR
|
$2.70 Million |
|
Omega Therapeutics Inc
NASDAQ:OMGA
|
$2.69 Million |
|
James Fisher and Sons PLC
LSE:FSJ
|
$2.68 Million |
|
CDN Maverick Capital Corp.
F:338B
|
$2.68 Million |
|
Calidi Biotherapeutics Inc.
NYSE MKT:CLDI
|
$2.68 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Dialight plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 46,900,000 to 46,426,541, a change of -473,459 (-1.0%).
- Net income of 400,000 contributed positively to equity growth.
- Share repurchases of 98,398 reduced equity.
- Other comprehensive income decreased equity by 254,452.
- Other factors decreased equity by 520,609.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX400.00K | +0.86% |
| Share Repurchases | GBX98.40K | -0.21% |
| Other Comprehensive Income | GBX-254.45K | -0.55% |
| Other Changes | GBX-520.61K | -1.12% |
| Total Change | GBX- | -1.01% |
Book Value vs Market Value Analysis
This analysis compares Dialight 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: 481.32x
- 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 2185.60x to 481.32x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1990-12-31 | GBX0.25 | GBX550.00 | x |
| 1991-12-31 | GBX0.10 | GBX550.00 | x |
| 1992-12-31 | GBX0.19 | GBX550.00 | x |
| 1993-12-31 | GBX1.00 | GBX550.00 | x |
| 1994-12-31 | GBX0.91 | GBX550.00 | x |
| 1995-12-31 | GBX0.83 | GBX550.00 | x |
| 1996-12-31 | GBX0.76 | GBX550.00 | x |
| 1997-12-31 | GBX0.97 | GBX550.00 | x |
| 1998-12-31 | GBX1.22 | GBX550.00 | x |
| 1999-12-31 | GBX1.48 | GBX550.00 | x |
| 2000-12-31 | GBX1.84 | GBX550.00 | x |
| 2001-12-31 | GBX2.02 | GBX550.00 | x |
| 2002-12-31 | GBX1.87 | GBX550.00 | x |
| 2003-12-31 | GBX1.19 | GBX550.00 | x |
| 2004-12-31 | GBX1.66 | GBX550.00 | x |
| 2005-12-31 | GBX0.95 | GBX550.00 | x |
| 2006-12-31 | GBX0.95 | GBX550.00 | x |
| 2007-12-31 | GBX0.98 | GBX550.00 | x |
| 2008-12-31 | GBX1.18 | GBX550.00 | x |
| 2009-12-31 | GBX1.26 | GBX550.00 | x |
| 2010-12-31 | GBX1.44 | GBX550.00 | x |
| 2011-12-31 | GBX1.68 | GBX550.00 | x |
| 2012-12-31 | GBX1.94 | GBX550.00 | x |
| 2013-12-31 | GBX2.05 | GBX550.00 | x |
| 2014-12-31 | GBX2.23 | GBX550.00 | x |
| 2015-12-31 | GBX2.14 | GBX550.00 | x |
| 2016-12-31 | GBX2.36 | GBX550.00 | x |
| 2017-12-31 | GBX2.30 | GBX550.00 | x |
| 2018-12-31 | GBX2.57 | GBX550.00 | x |
| 2019-12-31 | GBX2.07 | GBX550.00 | x |
| 2020-12-31 | GBX1.75 | GBX550.00 | x |
| 2021-12-31 | GBX1.82 | GBX550.00 | x |
| 2022-12-31 | GBX2.06 | GBX550.00 | x |
| 2023-12-31 | GBX1.42 | GBX550.00 | x |
| 2025-03-31 | GBX1.18 | GBX550.00 | x |
| 2026-03-31 | GBX1.14 | GBX550.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Dialight 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): 0.86%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.24%
- • Asset Turnover: 1.63x
- • Equity Multiplier: 2.17x
- Recent ROE (0.86%) is below the historical average (17.58%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1990 | 43.00% | 9.53% | 1.01x | 4.47x | GBX1.56 Million |
| 1991 | 16.45% | 0.82% | 2.12x | 9.39x | GBX117.60K |
| 1992 | 106.93% | 10.88% | 2.08x | 4.73x | GBX3.52 Million |
| 1993 | 27.20% | 10.41% | 1.56x | 1.68x | GBX2.75 Million |
| 1994 | 38.23% | 12.40% | 1.48x | 2.09x | GBX6.36 Million |
| 1995 | 44.94% | 11.77% | 1.77x | 2.16x | GBX8.58 Million |
| 1996 | 41.84% | 8.71% | 1.97x | 2.44x | GBX7.19 Million |
| 1997 | 36.36% | 9.46% | 1.97x | 1.95x | GBX7.76 Million |
| 1998 | 32.69% | 10.61% | 1.88x | 1.64x | GBX8.41 Million |
| 1999 | 26.38% | 9.45% | 1.52x | 1.84x | GBX7.32 Million |
| 2000 | 26.10% | 8.42% | 1.63x | 1.90x | GBX8.92 Million |
| 2001 | 14.66% | 5.08% | 1.66x | 1.74x | GBX2.82 Million |
| 2002 | 7.29% | 2.62% | 1.52x | 1.83x | GBX-1.52 Million |
| 2003 | 38.16% | 14.42% | 1.83x | 1.45x | GBX14.55 Million |
| 2004 | 16.31% | 14.90% | 0.68x | 1.60x | GBX3.19 Million |
| 2005 | 97.00% | 49.88% | 1.22x | 1.59x | GBX25.11 Million |
| 2006 | 12.35% | 5.89% | 1.43x | 1.47x | GBX699.00K |
| 2007 | 8.85% | 4.30% | 1.34x | 1.53x | GBX-355.90K |
| 2008 | 9.25% | 4.46% | 1.36x | 1.53x | GBX-281.40K |
| 2009 | 13.54% | 7.03% | 1.43x | 1.35x | GBX1.42 Million |
| 2010 | 16.14% | 7.51% | 1.65x | 1.31x | GBX2.84 Million |
| 2011 | 17.68% | 9.43% | 1.34x | 1.39x | GBX4.20 Million |
| 2012 | 20.62% | 11.29% | 1.25x | 1.46x | GBX6.70 Million |
| 2013 | 12.72% | 6.48% | 1.37x | 1.43x | GBX1.82 Million |
| 2014 | 13.03% | 5.94% | 1.41x | 1.56x | GBX2.21 Million |
| 2015 | -2.85% | -1.24% | 1.55x | 1.48x | GBX-9.02 Million |
| 2016 | -3.63% | -1.54% | 1.57x | 1.51x | GBX-10.52 Million |
| 2017 | 1.72% | 0.72% | 1.71x | 1.40x | GBX-6.28 Million |
| 2018 | 6.14% | 3.07% | 1.38x | 1.46x | GBX-3.27 Million |
| 2019 | -23.85% | -10.66% | 1.17x | 1.92x | GBX-22.85 Million |
| 2020 | -13.88% | -6.64% | 1.08x | 1.93x | GBX-13.59 Million |
| 2021 | 0.17% | 0.08% | 1.05x | 2.11x | GBX-5.86 Million |
| 2022 | 0.58% | 0.24% | 1.18x | 2.11x | GBX-6.45 Million |
| 2023 | -40.82% | -14.38% | 1.29x | 2.20x | GBX-25.65 Million |
| 2025 | -29.42% | -7.52% | 1.39x | 2.81x | GBX-18.49 Million |
| 2026 | 0.86% | 0.24% | 1.63x | 2.17x | GBX-4.24 Million |
Industry Comparison
This section compares Dialight plc's net assets metrics with peer companies in the Electrical Equipment & Parts industry.
Industry Context
- Industry: Electrical Equipment & Parts
- Average net assets among peers: $15,784,913
- Average return on equity (ROE) among peers: -43.90%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Dialight plc (DIA) | GBX47.10 Million | 43.00% | 1.15x | $2.69 Million |
| AFC Energy plc (AFC) | $8.93 Million | -46.32% | 0.11x | $2.03 Million |
| Ceres Power Holdings PLC (CWR) | $8.07 Million | -91.58% | 0.46x | $9.34 Million |
| Dewhurst plc (DWHA) | $61.30 Million | 8.53% | 0.19x | $323.07K |
| Dewhurst (DWHT) | $24.34 Million | 18.10% | 0.71x | $342.24K |
| Eenergy Group PLC (EAAS) | $530.00K | -81.13% | 0.95x | $77.74K |
| Gelion PLC (GELN) | $8.53 Million | -162.01% | 1.42x | $404.63K |
| Invinity Energy Systems PLC (IES) | $11.56 Million | -8.49% | 0.40x | $1.32 Million |
| Ilika plc (IKA) | $14.42 Million | -50.17% | 0.16x | $568.68K |
| LPA Group (LPA) | $4.38 Million | 17.94% | 0.45x | $142.28K |
About Dialight plc
Dialight plc, together with its subsidiaries, develops, manufactures, and supplies LED lighting solutions for hazardous and industrial applications in North America, Europe, the Middle East, Africa, and internationally. The company operates through Lighting and Signals & Components segments. It offers high and low bays, and high outputs; conveyor, street, area, and flood lights; LED linear fixtur… Read more