Heavitree Brewery A
The Heavitree Brewery PLC develops and operates leased and tenanted estate in England. It operates leased and tenanted pub and public houses. The company was founded in 1790 and is based in Exeter, the United Kingdom.
Heavitree Brewery A (HVTA) - Net Assets
Latest net assets as of April 2025: GBX18.50 Million GBX
Based on the latest financial reports, Heavitree Brewery A (HVTA) has net assets worth GBX18.50 Million GBX as of April 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX23.66 Million) and total liabilities (GBX5.16 Million). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX18.50 Million |
| % of Total Assets | 78.2% |
| Annual Growth Rate | 0.56% |
| 5-Year Change | 38.08% |
| 10-Year Change | 94.19% |
| Growth Volatility | 19.02 |
Heavitree Brewery A - Net Assets Trend (1986–2024)
This chart illustrates how Heavitree Brewery A's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Heavitree Brewery A (1986–2024)
The table below shows the annual net assets of Heavitree Brewery A from 1986 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-10-31 | GBX17.54 Million | +5.74% |
| 2023-10-31 | GBX16.58 Million | +7.51% |
| 2022-10-31 | GBX15.43 Million | +14.56% |
| 2021-10-31 | GBX13.46 Million | +6.03% |
| 2020-10-31 | GBX12.70 Million | +1.10% |
| 2019-10-31 | GBX12.56 Million | +7.77% |
| 2018-10-31 | GBX11.65 Million | +12.02% |
| 2017-10-31 | GBX10.40 Million | +15.04% |
| 2016-10-31 | GBX9.04 Million | +0.16% |
| 2015-10-31 | GBX9.03 Million | -0.58% |
| 2014-10-31 | GBX9.08 Million | +6.06% |
| 2013-10-31 | GBX8.56 Million | +3.28% |
| 2012-10-31 | GBX8.29 Million | -5.94% |
| 2011-10-31 | GBX8.82 Million | +5.17% |
| 2010-10-31 | GBX8.38 Million | +5.91% |
| 2009-10-31 | GBX7.92 Million | -5.02% |
| 2008-10-31 | GBX8.33 Million | -11.68% |
| 2007-10-31 | GBX9.44 Million | +24.18% |
| 2006-10-31 | GBX7.60 Million | +10.26% |
| 2005-10-31 | GBX6.89 Million | +9.10% |
| 2004-10-31 | GBX6.32 Million | -15.28% |
| 2003-10-31 | GBX7.46 Million | -8.90% |
| 2002-10-31 | GBX8.18 Million | +2.33% |
| 2001-10-31 | GBX8.00 Million | +12.19% |
| 2000-10-31 | GBX7.13 Million | +2.66% |
| 1999-10-31 | GBX6.94 Million | +15.52% |
| 1998-10-31 | GBX6.01 Million | -76.54% |
| 1997-10-31 | GBX25.61 Million | +2.07% |
| 1996-10-31 | GBX25.09 Million | -2.01% |
| 1995-10-31 | GBX25.61 Million | +2.41% |
| 1994-10-31 | GBX25.00 Million | +0.19% |
| 1993-10-31 | GBX24.96 Million | +1.94% |
| 1992-10-31 | GBX24.48 Million | -0.52% |
| 1991-10-31 | GBX24.61 Million | +1.62% |
| 1990-10-31 | GBX24.22 Million | -2.43% |
| 1989-10-31 | GBX24.82 Million | +75.38% |
| 1988-10-31 | GBX14.15 Million | -1.79% |
| 1987-10-31 | GBX14.41 Million | +1.68% |
| 1986-10-31 | GBX14.17 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Heavitree Brewery A'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 1763700000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (October 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX17.64 Million | 100.58% |
| Common Stock | GBX251.00K | 1.43% |
| Other Comprehensive Income | GBX696.00K | 3.97% |
| Total Equity | GBX17.54 Million | 100.00% |
Heavitree Brewery A Competitors by Market Cap
The table below lists competitors of Heavitree Brewery A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
capAI Plc
LSE:CPAI
|
$1.08K |
|
Frontier IP Group Plc
LSE:FIPP
|
$1.08K |
|
NATIONAL BREWERIES PLC
LUSE:NATBREW
|
$1.08K |
|
MBG Group JSC
VN:MBG
|
$1.08K |
|
RCSL3F
SA:RCSL3F
|
$1.08K |
|
Delta Technologies PLC
STU:E8E4
|
$1.08K |
|
OBIMF
OTCGREY:OBIMF
|
$1.08K |
|
Engro Polymer & Chemicals Ltd
KAR:EPCL
|
$1.08K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Heavitree Brewery A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 16,583,000 to 17,535,000, a change of 952,000 (5.7%).
- Net income of 1,318,000 contributed positively to equity growth.
- Dividend payments of 278,000 reduced retained earnings.
- Share repurchases of 75,000 reduced equity.
- New share issuances of 67,000 increased equity.
- Other comprehensive income increased equity by 1.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX1.32 Million | +7.52% |
| Dividends Paid | GBX278.00K | -1.59% |
| Share Repurchases | GBX75.00K | -0.43% |
| Share Issuances | GBX67.00K | +0.38% |
| Other Comprehensive Income | GBX1.00 | +0.0% |
| Other Changes | GBX-80.00K | -0.46% |
| Total Change | GBX- | 5.74% |
Book Value vs Market Value Analysis
This analysis compares Heavitree Brewery A'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: 44.16x
- 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 455.63x to 44.16x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1985-10-31 | GBX0.35 | GBX160.00 | x |
| 1986-10-31 | GBX0.34 | GBX160.00 | x |
| 1987-10-31 | GBX0.35 | GBX160.00 | x |
| 1988-10-31 | GBX0.35 | GBX160.00 | x |
| 1989-10-31 | GBX0.65 | GBX160.00 | x |
| 1990-10-31 | GBX3.26 | GBX160.00 | x |
| 1991-10-31 | GBX3.42 | GBX160.00 | x |
| 1992-10-31 | GBX3.47 | GBX160.00 | x |
| 1993-10-31 | GBX3.57 | GBX160.00 | x |
| 1994-10-31 | GBX3.65 | GBX160.00 | x |
| 1995-10-31 | GBX3.85 | GBX160.00 | x |
| 1996-10-31 | GBX4.06 | GBX160.00 | x |
| 1997-10-31 | GBX4.07 | GBX160.00 | x |
| 1998-10-31 | GBX0.97 | GBX160.00 | x |
| 1999-10-31 | GBX1.16 | GBX160.00 | x |
| 2000-10-31 | GBX1.20 | GBX160.00 | x |
| 2001-10-31 | GBX1.38 | GBX160.00 | x |
| 2002-10-31 | GBX1.45 | GBX160.00 | x |
| 2003-10-31 | GBX1.34 | GBX160.00 | x |
| 2004-10-31 | GBX1.17 | GBX160.00 | x |
| 2005-10-31 | GBX1.28 | GBX160.00 | x |
| 2006-10-31 | GBX1.42 | GBX160.00 | x |
| 2007-10-31 | GBX1.78 | GBX160.00 | x |
| 2008-10-31 | GBX1.61 | GBX160.00 | x |
| 2009-10-31 | GBX1.55 | GBX160.00 | x |
| 2010-10-31 | GBX1.63 | GBX160.00 | x |
| 2011-10-31 | GBX1.72 | GBX160.00 | x |
| 2012-10-31 | GBX1.64 | GBX160.00 | x |
| 2013-10-31 | GBX1.70 | GBX160.00 | x |
| 2014-10-31 | GBX1.84 | GBX160.00 | x |
| 2015-10-31 | GBX1.85 | GBX160.00 | x |
| 2016-10-31 | GBX1.85 | GBX160.00 | x |
| 2017-10-31 | GBX2.13 | GBX160.00 | x |
| 2018-10-31 | GBX2.40 | GBX160.00 | x |
| 2019-10-31 | GBX2.62 | GBX160.00 | x |
| 2020-10-31 | GBX2.65 | GBX160.00 | x |
| 2021-10-31 | GBX2.79 | GBX160.00 | x |
| 2022-10-31 | GBX3.19 | GBX160.00 | x |
| 2023-10-31 | GBX3.43 | GBX160.00 | x |
| 2024-10-31 | GBX3.62 | GBX160.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Heavitree Brewery A 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): 7.52%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 17.58%
- • Asset Turnover: 0.33x
- • Equity Multiplier: 1.29x
- Recent ROE (7.52%) is below the historical average (10.69%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1986 | 1.72% | 4.13% | 0.36x | 1.15x | GBX-1.13 Million |
| 1987 | 4.66% | 10.68% | 0.36x | 1.20x | GBX-740.90K |
| 1988 | 6.10% | 13.16% | 0.38x | 1.23x | GBX-531.10K |
| 1989 | 2.05% | 7.56% | 0.24x | 1.15x | GBX-1.93 Million |
| 1990 | 1.98% | 7.09% | 0.22x | 1.26x | GBX-1.90 Million |
| 1991 | 3.51% | 13.47% | 0.20x | 1.29x | GBX-1.56 Million |
| 1992 | 1.21% | 3.46% | 0.27x | 1.29x | GBX-2.10 Million |
| 1993 | 3.39% | 9.90% | 0.27x | 1.26x | GBX-1.61 Million |
| 1994 | 3.63% | 10.54% | 0.28x | 1.25x | GBX-1.56 Million |
| 1995 | 4.42% | 12.48% | 0.29x | 1.20x | GBX-1.40 Million |
| 1996 | 4.88% | 13.17% | 0.30x | 1.24x | GBX-1.29 Million |
| 1997 | 4.67% | 12.42% | 0.31x | 1.22x | GBX-1.36 Million |
| 1998 | 26.34% | 16.05% | 0.91x | 1.80x | GBX980.20K |
| 1999 | 20.88% | 14.56% | 0.83x | 1.73x | GBX753.90K |
| 2000 | 16.93% | 12.21% | 0.76x | 1.82x | GBX493.40K |
| 2001 | 17.19% | 13.33% | 0.76x | 1.69x | GBX574.50K |
| 2002 | 8.89% | 6.10% | 0.75x | 1.94x | GBX-91.10K |
| 2003 | 14.04% | 8.51% | 0.78x | 2.11x | GBX301.50K |
| 2004 | 17.26% | 8.73% | 0.71x | 2.77x | GBX458.40K |
| 2005 | 14.37% | 7.68% | 0.72x | 2.61x | GBX300.90K |
| 2006 | 23.84% | 13.50% | 0.72x | 2.47x | GBX1.05 Million |
| 2007 | 22.06% | 15.65% | 0.70x | 2.01x | GBX1.14 Million |
| 2008 | 13.60% | 18.05% | 0.35x | 2.17x | GBX299.70K |
| 2009 | 25.28% | 28.35% | 0.43x | 2.09x | GBX1.21 Million |
| 2010 | 10.22% | 11.60% | 0.45x | 1.94x | GBX18.70K |
| 2011 | 9.56% | 11.47% | 0.43x | 1.92x | GBX-38.60K |
| 2012 | 7.61% | 8.68% | 0.42x | 2.08x | GBX-198.20K |
| 2013 | 8.69% | 10.29% | 0.42x | 2.02x | GBX-112.40K |
| 2014 | 15.20% | 19.19% | 0.43x | 1.84x | GBX472.70K |
| 2015 | 10.13% | 12.92% | 0.36x | 2.17x | GBX12.00K |
| 2016 | 15.09% | 19.08% | 0.35x | 2.24x | GBX460.60K |
| 2017 | 12.76% | 18.19% | 0.35x | 2.02x | GBX287.60K |
| 2018 | 16.53% | 25.31% | 0.37x | 1.75x | GBX761.50K |
| 2019 | 12.19% | 20.34% | 0.36x | 1.64x | GBX274.90K |
| 2020 | 0.90% | 2.27% | 0.25x | 1.60x | GBX-1.16 Million |
| 2021 | 5.95% | 17.35% | 0.22x | 1.55x | GBX-545.50K |
| 2022 | 12.75% | 27.02% | 0.35x | 1.33x | GBX424.50K |
| 2023 | 9.04% | 20.41% | 0.34x | 1.29x | GBX-159.30K |
| 2024 | 7.52% | 17.58% | 0.33x | 1.29x | GBX-435.50K |
Industry Comparison
This section compares Heavitree Brewery A's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $46,292,984
- Average return on equity (ROE) among peers: 575.81%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Heavitree Brewery A (HVTA) | GBX18.50 Million | 1.72% | 0.28x | $1.08K |
| Bow Street Group plc (BOW) | $312.00K | 5143.27% | 125.96x | $1.36K |
| Comptoir Group PLC (COM) | $4.75 Million | 12.38% | 5.75x | $970.12 |
| daVictus plc (DVT) | $306.16K | 29.53% | 0.60x | $69.03 |
| J D Wetherspoon PLC (JDW) | $207.45 Million | 24.68% | 5.45x | $95.80K |
| Loungers PLC (LGRS) | $144.65 Million | 4.79% | 1.64x | $42.89K |
| Tortilla Mexican Grill PLC (MEX) | $4.73 Million | -1.03% | 0.37x | $3.10K |
| Tasty Plc (TAST) | $1.30 Million | 0.00% | 0.21x | $1.51K |
| Time Out Group plc (TMO) | $28.80 Million | -15.93% | 3.08x | $5.60K |
| Various Eateries PLC (VARE) | $24.33 Million | -15.37% | 1.90x | $2.77K |