Hammerson PLC (HMSO) - Net Assets

Latest as of June 2025: GBX1.86 Billion GBX ≈ $226.48K USD

Based on the latest financial reports, Hammerson PLC (HMSO) has net assets worth GBX1.86 Billion GBX (≈ $226.48K USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX3.59 Billion ≈ $437.04K USD) and total liabilities (GBX1.73 Billion ≈ $210.56K 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 Hammerson PLC tangible book value ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric Value
Current Net Assets GBX1.86 Billion
% of Total Assets 51.82%
Annual Growth Rate 1.55%
5-Year Change -43.25%
10-Year Change -67.4%
Growth Volatility 18.43

Hammerson PLC - Net Assets Trend (1985–2024)

This chart illustrates how Hammerson PLC's net assets have evolved over time, based on quarterly financial data. See Hammerson PLC (HMSO) liquidity interval to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Hammerson PLC (1985–2024)

The table below shows the annual net assets of Hammerson PLC from 1985 to 2024. For live valuation and market cap data, see Hammerson PLC (HMSO) market capitalisation.

Year Net Assets Change
2024-12-31 GBX1.82 Billion
≈ $221.58K		 -26.05%
2023-12-31 GBX2.46 Billion
≈ $299.63K		 -4.79%
2022-12-31 GBX2.59 Billion
≈ $314.69K		 -5.81%
2021-12-31 GBX2.75 Billion
≈ $334.11K		 -14.43%
2020-12-31 GBX3.21 Billion
≈ $390.43K		 -26.69%
2019-12-31 GBX4.38 Billion
≈ $532.58K		 -19.43%
2018-12-31 GBX5.43 Billion
≈ $661.03K		 -10.01%
2017-12-31 GBX6.04 Billion
≈ $734.59K		 +3.08%
2016-12-31 GBX5.86 Billion
≈ $712.63K		 +4.85%
2015-12-31 GBX5.59 Billion
≈ $679.69K		 +10.73%
2014-12-31 GBX5.05 Billion
≈ $613.84K		 +21.96%
2013-12-31 GBX4.14 Billion
≈ $503.30K		 +5.37%
2012-12-31 GBX3.93 Billion
≈ $477.64K		 +2.01%
2011-12-31 GBX3.85 Billion
≈ $468.24K		 +8.35%
2010-12-31 GBX3.55 Billion
≈ $432.14K		 +17.49%
2009-12-31 GBX3.02 Billion
≈ $367.82K		 +3.89%
2008-12-31 GBX2.91 Billion
≈ $354.05K		 -34.24%
2007-12-31 GBX4.42 Billion
≈ $538.39K		 +4.82%
2006-12-31 GBX4.22 Billion
≈ $513.66K		 +32.94%
2005-12-31 GBX3.18 Billion
≈ $386.39K		 +29.52%
2004-12-31 GBX2.45 Billion
≈ $298.33K		 +11.20%
2003-12-31 GBX2.20 Billion
≈ $268.27K		 +5.79%
2002-12-31 GBX2.08 Billion
≈ $253.60K		 +0.29%
2001-12-31 GBX2.08 Billion
≈ $252.87K		 +5.48%
2000-12-31 GBX1.97 Billion
≈ $239.73K		 +12.49%
1999-12-31 GBX1.75 Billion
≈ $213.12K		 +20.01%
1998-12-31 GBX1.46 Billion
≈ $177.58K		 +13.55%
1997-12-31 GBX1.29 Billion
≈ $156.38K		 +11.23%
1996-12-31 GBX1.16 Billion
≈ $140.59K		 +1.58%
1995-12-31 GBX1.14 Billion
≈ $138.40K		 +3.09%
1994-12-31 GBX1.10 Billion
≈ $134.25K		 +24.78%
1993-12-31 GBX884.30 Million
≈ $107.59K		 +15.73%
1992-12-31 GBX764.10 Million
≈ $92.97K		 -30.20%
1991-12-31 GBX1.09 Billion
≈ $133.19K		 -23.11%
1990-12-31 GBX1.42 Billion
≈ $173.22K		 -25.04%
1989-12-31 GBX1.90 Billion
≈ $231.10K		 +6.18%
1988-12-31 GBX1.79 Billion
≈ $217.64K		 +56.41%
1987-12-31 GBX1.14 Billion
≈ $139.15K		 +6.87%
1986-12-31 GBX1.07 Billion
≈ $130.21K		 +7.09%
1985-12-31 GBX999.32 Million
≈ $121.59K		 --

Equity Component Analysis

This analysis shows how different components contribute to Hammerson 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 2510.6% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings GBX1.49 Billion 81.65%
Common Stock GBX24.60 Million 1.35%
Other Comprehensive Income GBX317.30 Million 17.42%
Total Equity GBX1.82 Billion 100.00%

Hammerson PLC Competitors by Market Cap

The table below lists competitors of Hammerson PLC ranked by their market capitalization.

Company Market Cap
edding AG
F:EDD3
 $21.58 Million
NWP Holdings Bhd
KLSE:5025
 $21.58 Million
Tasman Resources Ltd
AU:TAS
 $21.58 Million
ERSU Meyve ve Gida Sanayi AS
IS:ERSU
 $21.59 Million
Eden Inc Bhd
KLSE:7471
 $21.57 Million
NanoViricides Inc
NYSE MKT:NNVC
 $21.57 Million
BRAINCOOL AB
F:5YL
 $21.56 Million
OneSavings Bank PLC
LSE:OSB
 $21.56 Million

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 2,462,600,000 to 1,821,100,000, a change of -641,500,000 (-26.0%).
  • Net loss of 526,300,000 reduced equity.
  • Dividend payments of 82,600,000 reduced retained earnings.
  • Share repurchases of 24,300,000 reduced equity.
  • Other comprehensive income increased equity by 211,799,999.
  • Other factors decreased equity by 220,099,999.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income GBX-526.30 Million -28.9%
Dividends Paid GBX82.60 Million -4.54%
Share Repurchases GBX24.30 Million -1.33%
Other Comprehensive Income GBX211.80 Million +11.63%
Other Changes GBX-220.10 Million -12.09%
Total Change GBX- -26.05%

Book Value vs Market Value Analysis

This analysis compares Hammerson 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: 91.21x
  • 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 2007.65x to 91.21x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1985-12-31 GBX0.17 GBX334.40 x
1986-12-31 GBX0.18 GBX334.40 x
1987-12-31 GBX0.19 GBX334.40 x
1988-12-31 GBX0.31 GBX334.40 x
1989-12-31 GBX0.33 GBX334.40 x
1990-12-31 GBX0.26 GBX334.40 x
1991-12-31 GBX0.20 GBX334.40 x
1992-12-31 GBX0.14 GBX334.40 x
1993-12-31 GBX0.16 GBX334.40 x
1994-12-31 GBX0.20 GBX334.40 x
1995-12-31 GBX0.20 GBX334.40 x
1996-12-31 GBX0.20 GBX334.40 x
1997-12-31 GBX0.23 GBX334.40 x
1998-12-31 GBX0.26 GBX334.40 x
1999-12-31 GBX0.32 GBX334.40 x
2000-12-31 GBX0.36 GBX334.40 x
2001-12-31 GBX0.38 GBX334.40 x
2002-12-31 GBX0.38 GBX334.40 x
2003-12-31 GBX0.40 GBX334.40 x
2004-12-31 GBX0.45 GBX334.40 x
2005-12-31 GBX0.58 GBX334.40 x
2006-12-31 GBX0.77 GBX334.40 x
2007-12-31 GBX0.81 GBX334.40 x
2008-12-31 GBX0.52 GBX334.40 x
2009-12-31 GBX0.55 GBX334.40 x
2010-12-31 GBX0.64 GBX334.40 x
2011-12-31 GBX0.70 GBX334.40 x
2012-12-31 GBX0.71 GBX334.40 x
2013-12-31 GBX285.11 GBX334.40 x
2014-12-31 GBX340.29 GBX334.40 x
2015-12-31 GBX3.21 GBX334.40 x
2016-12-31 GBX365.22 GBX334.40 x
2017-12-31 GBX379.31 GBX334.40 x
2018-12-31 GBX3.15 GBX334.40 x
2019-12-31 GBX286.02 GBX334.40 x
2020-12-31 GBX11.55 GBX334.40 x
2021-12-31 GBX5.58 GBX334.40 x
2022-12-31 GBX5.24 GBX334.40 x
2023-12-31 GBX4.95 GBX334.40 x
2024-12-31 GBX3.67 GBX334.40 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Hammerson 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): -28.90%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -450.99%
  • • Asset Turnover: 0.03x
  • • Equity Multiplier: 1.91x
  • Recent ROE (-28.90%) is below the historical average (0.29%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1985 3.85% 25.79% 0.09x 1.71x GBX-55.32 Million
1986 3.27% 18.56% 0.10x 1.79x GBX-65.28 Million
1987 4.92% 36.92% 0.08x 1.66x GBX-53.40 Million
1988 3.64% 30.97% 0.08x 1.51x GBX-106.00 Million
1989 3.87% 37.29% 0.07x 1.54x GBX-108.51 Million
1990 2.90% 17.11% 0.10x 1.69x GBX-98.21 Million
1991 -5.58% -35.56% 0.08x 1.94x GBX-165.20 Million
1992 -0.66% -2.53% 0.11x 2.42x GBX-79.13 Million
1993 3.41% 16.32% 0.10x 1.99x GBX-56.72 Million
1994 8.86% 56.76% 0.09x 1.82x GBX-12.11 Million
1995 3.45% 21.78% 0.09x 1.78x GBX-69.76 Million
1996 4.87% 33.17% 0.08x 1.83x GBX-56.50 Million
1997 3.59% 36.41% 0.06x 1.65x GBX-80.28 Million
1998 4.75% 43.46% 0.06x 1.93x GBX-73.47 Million
1999 5.13% 60.99% 0.05x 1.71x GBX-84.07 Million
2000 4.11% 48.04% 0.05x 1.85x GBX-114.03 Million
2001 3.73% 41.28% 0.05x 1.88x GBX-127.92 Million
2002 3.70% 38.36% 0.05x 2.11x GBX-128.82 Million
2003 2.32% 24.45% 0.05x 1.98x GBX-166.38 Million
2004 17.90% 196.45% 0.05x 2.01x GBX190.38 Million
2005 17.74% 222.47% 0.04x 1.94x GBX241.82 Million
2006 24.41% 365.53% 0.04x 1.69x GBX600.39 Million
2007 2.32% 32.42% 0.04x 1.75x GBX-334.46 Million
2008 -55.75% -456.89% 0.05x 2.44x GBX-1.85 Billion
2009 -11.68% -100.06% 0.06x 1.92x GBX-639.47 Million
2010 17.68% 185.36% 0.06x 1.66x GBX267.40 Million
2011 8.90% 109.74% 0.05x 1.66x GBX-41.49 Million
2012 3.59% 21.30% 0.10x 1.66x GBX-246.72 Million
2013 8.31% 48.17% 0.10x 1.68x GBX-68.59 Million
2014 14.06% 156.19% 0.06x 1.54x GBX201.73 Million
2015 13.17% 141.57% 0.06x 1.62x GBX175.07 Million
2016 5.49% 58.07% 0.06x 1.70x GBX-260.26 Million
2017 6.45% 156.05% 0.03x 1.64x GBX-213.95 Million
2018 -4.94% -95.04% 0.03x 1.64x GBX-811.36 Million
2019 -13.15% -438.13% 0.02x 1.67x GBX-1.01 Billion
2020 -54.07% -788.95% 0.04x 1.84x GBX-2.06 Billion
2021 -15.63% -336.02% 0.03x 1.79x GBX-703.69 Million
2022 -6.35% -124.96% 0.03x 1.75x GBX-422.84 Million
2023 -2.09% -40.22% 0.03x 1.76x GBX-297.66 Million
2024 -28.90% -450.99% 0.03x 1.91x GBX-708.41 Million

Industry Comparison

This section compares Hammerson PLC's net assets metrics with peer companies in the REIT - Retail industry.

Industry Context

  • Industry: REIT - Retail
  • Average net assets among peers: $699,802,500
  • Average return on equity (ROE) among peers: -4.85%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Hammerson PLC (HMSO) GBX1.86 Billion 3.85% 0.93x $21.57 Million
NewRiver REIT plc (NRR) $38.77 Million 1.73% 2.35x $3.93 Million
Shaftesbury Capital PLC (SHC) $2.48 Billion -2.51% 0.25x $29.06 Million
Supermarket Income REIT PLC (SUPR) $176.75 Million 3.87% 0.52x $12.50 Million
Value & Income Trust (VIP) $106.19 Million -22.50% 0.51x $985.80K

About Hammerson PLC

LSE:HMSO UK REIT - Retail
Market Cap
$21.57 Million
GBX177.29 Billion GBX
Market Cap Rank
#24829 Global
#236 in UK
Share Price
GBX334.40
Change (1 day)
-1.53%
52-Week Range
GBX267.80 - GBX370.80
All Time High
GBX31372.19
Categories
Companies in UK REIT - Retail
About

Hammerson is the largest UK-listed, pure-play owner and manager of prime retail and leisure anchored city destinations across the UK, France and Ireland. We own, manage and invest in landmark city destinations integrating retail, leisure and community hubs to meet evolving customer and occupier needs while delivering sustainable long-term growth for our stakeholders. Our 10 city locations rank in… Read more