Henderson Smaller Cos Inv Tst Net Assets

Latest as of May 2025: GBX634.32 Million GBX ≈ $77.18K USD

Henderson Smaller Cos Inv Tst net assets. Based on the latest financial reports, Henderson Smaller Cos Inv Tst (HSL) has net assets worth GBX634.32 Million GBX (≈ $77.18K USD) as of May 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX706.09 Million ≈ $85.91K USD) and total liabilities (GBX71.76 Million ≈ $8.73K 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. Also explore Henderson Smaller Cos Inv Tst annual equity growth to track the company's year-over-year net asset growth rate.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX634.32 Million
% of Total Assets	89.84%
Annual Growth Rate	-0.52%
5-Year Change	-36.11%
10-Year Change	16.16%
Growth Volatility	28.71

Net Assets of Henderson Smaller Cos Inv Tst (2000–2025)

Net assets of Henderson Smaller Cos Inv Tst from 2000 to 2025. This chart illustrates how Henderson Smaller Cos Inv Tst's net assets have evolved over time, based on quarterly financial data. See debt-free asset ratio of Henderson Smaller Cos Inv Tst to measure how much of total assets are equity-financed.

Annual Net Assets for Henderson Smaller Cos Inv Tst (2000–2025)

The table below shows the annual net assets of Henderson Smaller Cos Inv Tst from 2000 to 2025. For live market cap and overall valuation, see Henderson Smaller Cos Inv Tst (HSL) market capitalisation.

Year	Net Assets	Change
2025-05-31	GBX634.32 Million ≈ $77.18K	-15.12%
2024-05-31	GBX747.34 Million ≈ $90.93K	+10.65%
2023-05-31	GBX675.39 Million ≈ $82.18K	-15.85%
2022-05-31	GBX802.60 Million ≈ $97.65K	-19.17%
2021-05-31	GBX992.90 Million ≈ $120.81K	+54.71%
2020-05-31	GBX641.80 Million ≈ $78.09K	-10.38%
2019-05-31	GBX716.14 Million ≈ $87.13K	-8.43%
2018-05-31	GBX782.07 Million ≈ $95.16K	+13.60%
2017-05-31	GBX688.46 Million ≈ $83.77K	+26.07%
2016-05-31	GBX546.08 Million ≈ $66.44K	-3.06%
2015-05-31	GBX563.32 Million ≈ $68.54K	+18.27%
2014-05-31	GBX476.28 Million ≈ $57.95K	+18.06%
2013-05-31	GBX403.42 Million ≈ $49.08K	+44.12%
2012-05-31	GBX279.93 Million ≈ $34.06K	-6.12%
2011-05-31	GBX298.18 Million ≈ $36.28K	+43.68%
2010-05-31	GBX207.53 Million ≈ $25.25K	+32.74%
2009-05-31	GBX156.35 Million ≈ $19.02K	-38.80%
2008-05-31	GBX255.47 Million ≈ $31.08K	-24.80%
2007-05-31	GBX339.70 Million ≈ $41.33K	+20.91%
2006-05-31	GBX280.95 Million ≈ $34.18K	+28.84%
2005-05-31	GBX218.07 Million ≈ $26.53K	+10.39%
2004-05-31	GBX197.54 Million ≈ $24.04K	+38.64%
2003-05-31	GBX142.49 Million ≈ $17.34K	-42.14%
2002-05-31	GBX246.28 Million ≈ $29.97K	-53.81%
2001-05-31	GBX533.20 Million ≈ $64.88K	-26.15%
2000-05-31	GBX721.97 Million ≈ $87.84K	--

Equity Component Analysis

This analysis shows how different components contribute to Henderson Smaller Cos Inv Tst'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 100.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Henderson Smaller Cos Inv Tst Net Assets Breakdown (May 2025)

Henderson Smaller Cos Inv Tst net assets breakdown by equity component as of May 2025.

Component	Amount	Percentage
Common Stock	GBX18.60 Million	2.93%
Other Components	GBX615.73 Million	97.07%
Total Equity	GBX634.32 Million	100.00%

Henderson Smaller Cos Inv Tst Competitors by Market Cap

The table below lists competitors of Henderson Smaller Cos Inv Tst ranked by their market capitalization.

Company	Market Cap
Silla Textile Co.Ltd KQ:001000	$6.91 Million
HYPERCHARGE NETWORKS CORP F:PB7	$6.92 Million
Alfa Energi Investama Tbk PT JK:FIRE	$6.92 Million
Wildsky Resources Inc V:WSK	$6.92 Million
Platina Resources Limited F:P4R	$6.91 Million
Paras Petrofils Limited NSE:PARASPETRO	$6.90 Million
ICDS Limited NSE:ICDSLTD	$6.90 Million
Pescanova SA MC:PVA	$6.90 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Henderson Smaller Cos Inv Tst's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 747,340,000 to 634,324,000, a change of -113,016,000 (-15.1%).
Net loss of 44,994,000 reduced equity.
Dividend payments of 20,004,000 reduced retained earnings.
Share repurchases of 47,619,000 reduced equity.
Other comprehensive income decreased equity by 709,060,999.
Other factors increased equity by 708,661,999.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	GBX-44.99 Million	-7.09%
Dividends Paid	GBX20.00 Million	-3.15%
Share Repurchases	GBX47.62 Million	-7.51%
Other Comprehensive Income	GBX-709.06 Million	-111.78%
Other Changes	GBX708.66 Million	+111.72%
Total Change	GBX-	-15.12%

Book Value vs Market Value Analysis

This analysis compares Henderson Smaller Cos Inv Tst'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: 105.81x
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 578.92x to 105.81x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2004-05-31	GBX1.69	GBX980.00	x
2005-05-31	GBX2.01	GBX980.00	x
2006-05-31	GBX2.79	GBX980.00	x
2007-05-31	GBX3.68	GBX980.00	x
2008-05-31	GBX3.07	GBX980.00	x
2009-05-31	GBX2.00	GBX980.00	x
2010-05-31	GBX2.76	GBX980.00	x
2011-05-31	GBX3.98	GBX980.00	x
2012-05-31	GBX3.74	GBX980.00	x
2013-05-31	GBX5.40	GBX980.00	x
2014-05-31	GBX6.38	GBX980.00	x
2015-05-31	GBX7.54	GBX980.00	x
2016-05-31	GBX7.31	GBX980.00	x
2017-05-31	GBX9.22	GBX980.00	x
2018-05-31	GBX10.47	GBX980.00	x
2019-05-31	GBX9.59	GBX980.00	x
2020-05-31	GBX8.59	GBX980.00	x
2021-05-31	GBX13.29	GBX980.00	x
2022-05-31	GBX10.74	GBX980.00	x
2023-05-31	GBX9.04	GBX980.00	x
2024-05-31	GBX10.01	GBX980.00	x
2025-05-31	GBX9.26	GBX980.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Henderson Smaller Cos Inv Tst 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): -7.09%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 0.00%
• Asset Turnover: -0.06x
• Equity Multiplier: 1.11x
Recent ROE (-7.09%) is below the historical average (7.36%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2004	30.02%	94.47%	0.27x	1.16x	GBX39.56 Million
2005	19.03%	91.43%	0.18x	1.13x	GBX19.70 Million
2006	23.85%	93.53%	0.22x	1.14x	GBX38.91 Million
2007	28.49%	93.08%	0.27x	1.13x	GBX62.80 Million
2008	-25.88%	0.00%	-0.22x	1.14x	GBX-91.66 Million
2009	-57.80%	0.00%	-0.50x	1.13x	GBX-106.00 Million
2010	28.69%	94.99%	0.27x	1.11x	GBX38.79 Million
2011	31.30%	94.83%	0.30x	1.10x	GBX63.52 Million
2012	-5.22%	0.00%	-0.04x	1.09x	GBX-42.61 Million
2013	31.66%	99.61%	0.29x	1.09x	GBX87.38 Million
2014	16.79%	99.44%	0.15x	1.10x	GBX32.33 Million
2015	16.98%	99.50%	0.16x	1.10x	GBX39.30 Million
2016	-1.24%	0.00%	-0.01x	1.11x	GBX-61.39 Million
2017	22.42%	99.63%	0.20x	1.10x	GBX85.49 Million
2018	13.78%	99.43%	0.13x	1.10x	GBX29.59 Million
2019	-6.96%	0.00%	-0.06x	1.09x	GBX-121.48 Million
2020	-8.85%	0.00%	-0.08x	1.12x	GBX-120.98 Million
2021	37.13%	99.80%	0.34x	1.10x	GBX269.36 Million
2022	-21.50%	0.00%	-0.19x	1.13x	GBX-252.82 Million
2023	-16.18%	0.00%	-0.14x	1.15x	GBX-176.83 Million
2024	12.49%	93.00%	0.12x	1.14x	GBX18.61 Million
2025	-7.09%	0.00%	-0.06x	1.11x	GBX-108.43 Million

Industry Comparison

This section compares Henderson Smaller Cos Inv Tst's net assets metrics with peer companies in the Asset Management industry.

Industry Context

Industry: Asset Management
Average net assets among peers: $779,959,000
Average return on equity (ROE) among peers: 9.61%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Henderson Smaller Cos Inv Tst (HSL)	GBX634.32 Million	30.02%	0.11x	$6.91 Million
3I Infrastructure PLC (3IN)	$1.05 Billion	8.61%	0.19x	$44.33 Million
Albion Enterprise VCT PLC (AAEV)	$34.66 Million	4.31%	0.01x	$3.20 Million
abrdn Asian Income Fund Limited (AAIF)	$134.84 Million	12.81%	0.12x	$4.98 Million
Abrdn Asia Focus PLC (AAS)	$441.01 Million	6.12%	0.13x	$6.75 Million
Albion Technology & General VCT PLC (AATG)	$127.32 Million	3.41%	0.01x	$3.06 Million
Abrdn PLC (ABDN)	$5.04 Billion	4.70%	0.53x	$48.69 Million
Aberdeen Diversified Income and Growth Trust PLC (ADIG)	$382.54 Million	14.91%	0.21x	$450.86K
Aquila Energy Efficiency Trust PLC (AEET)	$94.28 Million	0.32%	0.01x	$217.99K
Aquila European Renewables Income PLC (AERI)	$417.44 Million	6.38%	0.01x	$64.28 Million
Artemis UK Future Leaders plc (AFL)	$80.20 Million	34.52%	0.07x	$464.11

About Henderson Smaller Cos Inv Tst

LSE:HSL UK Asset Management

Market Cap

$6.91 Million

GBX56.79 Billion GBX

Market Cap Rank

#27805 Global

#416 in UK

Share Price

GBX980.00

Change (1 day)

-0.71%

52-Week Range

GBX774.00 - GBX997.00

All Time High

GBX1249.33