Invesco Perpetual UK Smaller Companies Investment Trust

LSE:IPU UK Asset Management
Market Cap
$1.24 Million
GBX10.18 Billion GBX
Market Cap Rank
#49183 Global
#1314 in UK
Share Price
GBX335.00
Change (1 day)
-1.62%
52-Week Range
GBX334.00 - GBX348.00
All Time High
GBX575.63
Categories
Companies in UK Asset Management Banking & Financial
About

INVESCO Perpetual UK Smaller Companies Investment Trust plc is a closed-ended equity mutual fund launched and managed by Invesco Fund Managers Limited. It is co-managed by Invesco Asset Management Limited. The fund invests in the public equity markets of the United Kingdom. It seeks to invest in stocks of companies operating across diversified sectors. The fund primarily invests in reasonably pri… Read more

Invesco Perpetual UK Smaller Companies Investment Trust (IPU) - Net Assets

Latest net assets as of January 2025: GBX136.64 Million GBX

Based on the latest financial reports, Invesco Perpetual UK Smaller Companies Investment Trust (IPU) has net assets worth GBX136.64 Million GBX as of January 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX149.23 Million) and total liabilities (GBX12.59 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 GBX136.64 Million
% of Total Assets 91.57%
Annual Growth Rate 2.0%
5-Year Change -28.6%
10-Year Change -34.2%
Growth Volatility 21.78

Invesco Perpetual UK Smaller Companies Investment Trust - Net Assets Trend (2000–2025)

This chart illustrates how Invesco Perpetual UK Smaller Companies Investment Trust's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Invesco Perpetual UK Smaller Companies Investment Trust (2000–2025)

The table below shows the annual net assets of Invesco Perpetual UK Smaller Companies Investment Trust from 2000 to 2025.

Year Net Assets Change
2025-01-31 GBX136.64 Million -15.34%
2024-01-31 GBX161.40 Million -7.73%
2023-01-31 GBX174.91 Million -20.76%
2022-01-31 GBX220.75 Million +15.35%
2021-01-31 GBX191.38 Million -6.75%
2020-01-31 GBX205.24 Million +29.67%
2019-01-31 GBX158.28 Million -11.36%
2018-01-31 GBX178.57 Million -26.09%
2017-01-31 GBX241.60 Million +16.35%
2016-01-31 GBX207.66 Million +5.46%
2015-01-31 GBX196.91 Million +0.60%
2014-01-31 GBX195.75 Million +28.75%
2013-01-31 GBX152.03 Million +19.93%
2012-01-31 GBX126.77 Million -5.39%
2011-01-31 GBX134.00 Million +20.41%
2010-01-31 GBX111.28 Million +31.93%
2009-01-31 GBX84.35 Million -32.51%
2008-01-31 GBX124.97 Million -17.33%
2007-01-31 GBX151.16 Million +18.41%
2006-01-31 GBX127.67 Million +28.83%
2005-01-31 GBX99.10 Million +23.57%
2004-01-31 GBX80.20 Million +50.32%
2003-01-31 GBX53.35 Million -29.12%
2002-01-31 GBX75.27 Million -12.96%
2001-01-31 GBX86.47 Million +3.95%
2000-01-31 GBX83.19 Million --

Equity Component Analysis

This analysis shows how different components contribute to Invesco Perpetual UK Smaller Companies Investment Trust'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.

Current Equity Component Breakdown (January 2025)

Component Amount Percentage
Common Stock GBX6.08 Million 4.45%
Other Components GBX130.57 Million 95.55%
Total Equity GBX136.64 Million 100.00%

Invesco Perpetual UK Smaller Companies Investment Trust Competitors by Market Cap

The table below lists competitors of Invesco Perpetual UK Smaller Companies Investment Trust ranked by their market capitalization.

Company Market Cap
New Infinity Holdings Ltd
PINK:NIHL
 		$375.37
Protocall Technologs
PINK:PCLI
 		$375.68
Worldwide Healthcare Trust Plc
LSE:WWH
 		$376.34
Phoenix Global Mining Ltd
LSE:PXC
 		$376.69
iSign Solutions Inc
PINK:ISGN
 		$374.63
HMP
WAR:HMP
 		$374.54
THE MAURITIUS DEVELOPMENT INVESTMENT TRUST LTD
SEM:MDIT
 		$374.24
VN MFG & EXPORT PRO
BE:4V2
 		$373.92

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Invesco Perpetual UK Smaller Companies Investment Trust's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 161,395,000 to 136,644,000, a change of -24,751,000 (-15.3%).
  • Net loss of 2,458,000 reduced equity.
  • Dividend payments of 22,007,000 reduced retained earnings.
  • Share repurchases of 286,000 reduced equity.
  • Other comprehensive income decreased equity by 3,386,000.
  • Other factors increased equity by 3,386,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income GBX-2.46 Million -1.8%
Dividends Paid GBX22.01 Million -16.11%
Share Repurchases GBX286.00K -0.21%
Other Comprehensive Income GBX-3.39 Million -2.48%
Other Changes GBX3.39 Million +2.48%
Total Change GBX- -15.34%

Book Value vs Market Value Analysis

This analysis compares Invesco Perpetual UK Smaller Companies Investment Trust'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: 80.14x
  • 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 291.01x to 80.14x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2004-01-31 GBX1.15 GBX335.00 x
2005-01-31 GBX1.42 GBX335.00 x
2006-01-31 GBX0.37 GBX335.00 x
2007-01-31 GBX2.24 GBX335.00 x
2008-01-31 GBX1.96 GBX335.00 x
2009-01-31 GBX1.43 GBX335.00 x
2010-01-31 GBX1.93 GBX335.00 x
2011-01-31 GBX2.36 GBX335.00 x
2012-01-31 GBX2.33 GBX335.00 x
2013-01-31 GBX2.86 GBX335.00 x
2014-01-31 GBX3.68 GBX335.00 x
2015-01-31 GBX3.70 GBX335.00 x
2016-01-31 GBX3.90 GBX335.00 x
2017-01-31 GBX4.54 GBX335.00 x
2018-01-31 GBX4.18 GBX335.00 x
2019-01-31 GBX4.82 GBX335.00 x
2020-01-31 GBX6.22 GBX335.00 x
2021-01-31 GBX5.66 GBX335.00 x
2022-01-31 GBX6.53 GBX335.00 x
2023-01-31 GBX5.17 GBX335.00 x
2024-01-31 GBX4.77 GBX335.00 x
2025-01-31 GBX4.18 GBX335.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Invesco Perpetual UK Smaller Companies Investment Trust 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): -1.80%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 0.00%
  • • Asset Turnover: -0.01x
  • • Equity Multiplier: 1.09x
  • Recent ROE (-1.80%) is below the historical average (8.71%), 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 34.52% 96.00% 0.34x 1.07x GBX19.66 Million
2005 19.77% 89.73% 0.21x 1.03x GBX9.68 Million
2006 24.33% 92.55% 0.26x 1.02x GBX18.29 Million
2007 19.15% 91.90% 0.21x 1.01x GBX13.82 Million
2008 -10.10% 0.00% -0.09x 1.02x GBX-25.12 Million
2009 -40.52% 0.00% -0.39x 1.02x GBX-42.62 Million
2010 27.82% 97.66% 0.28x 1.00x GBX19.83 Million
2011 21.76% 96.52% 0.22x 1.01x GBX15.76 Million
2012 -1.12% -949.66% 0.00x 1.08x GBX-14.09 Million
2013 18.55% 98.96% 0.18x 1.02x GBX12.99 Million
2014 23.96% 99.33% 0.24x 1.02x GBX27.33 Million
2015 2.35% 92.90% 0.03x 1.01x GBX-15.07 Million
2016 10.03% 98.36% 0.10x 1.01x GBX59.30K
2017 17.22% 99.08% 0.17x 1.01x GBX17.45 Million
2018 25.13% 99.27% 0.25x 1.02x GBX27.01 Million
2019 -8.46% 0.00% -0.08x 1.01x GBX-29.23 Million
2020 23.03% 99.18% 0.23x 1.00x GBX26.74 Million
2021 -3.96% 0.00% -0.04x 1.00x GBX-26.71 Million
2022 16.27% 98.90% 0.16x 1.00x GBX13.83 Million
2023 -21.80% 0.00% -0.21x 1.02x GBX-55.62 Million
2024 -4.55% 0.00% -0.03x 1.06x GBX-23.49 Million
2025 -1.80% 0.00% -0.01x 1.09x GBX-16.12 Million

Industry Comparison

This section compares Invesco Perpetual UK Smaller Companies Investment Trust's net assets metrics with peer companies in the Asset Management industry.

Industry Context

  • Industry: Asset Management
  • Average net assets among peers: $395,694,700
  • Average return on equity (ROE) among peers: -81.73%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Invesco Perpetual UK Smaller Companies Investment Trust (IPU) GBX136.64 Million 34.52% 0.09x $374.66
3I Infrastructure PLC (3IN) $1.09 Billion 8.57% 0.18x $396.99K
450 PLC (450) $1.30 Million -791.13% 5.03x $1.71K
abrdn Asian Income Fund Limited (AAIF) $431.48 Million 11.10% 0.09x $315.37
Abrdn Asia Focus PLC (AAS) $464.40 Million -2.37% 0.15x $434.78
Albion Technology & General VCT PLC (AATG) $34.46 Million 4.41% 0.01x $78.71
Aberdeen Diversified Income and Growth Trust PLC (ADIG) $492.42 Million 0.00% 0.32x $16.61
Aquila Energy Efficiency Trust PLC (AEET) $97.38 Million -0.64% 0.00x $2.38K
Aquila European Renewables Income PLC (AERI) $320.23 Million -9.29% 0.00x $2.45K
Artemis UK Future Leaders plc (AFL) $84.35 Million -40.52% 0.02x $401.26
AVI Global Trust PLC (AGT) $938.94 Million 2.59% 0.12x $2.83 Million