Judges Scientific Plc
Judges Scientific plc designs, manufactures, and sells scientific instruments and services. The company offers engineering teaching and research equipment for universities, colleges, schools, and research centres; and research and development systems for food, beverage, dairy, edible oil, and pharmaceutical industries. It also provides cutting edge LED illumination systems for bioscience and clin… Read more
Judges Scientific Plc (JDG) - Net Assets
Latest net assets as of June 2025: GBX92.70 Million GBX
Based on the latest financial reports, Judges Scientific Plc (JDG) has net assets worth GBX92.70 Million GBX as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX200.30 Million) and total liabilities (GBX107.60 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 | GBX92.70 Million |
| % of Total Assets | 46.28% |
| Annual Growth Rate | 20.66% |
| 5-Year Change | 163.86% |
| 10-Year Change | 262.07% |
| Growth Volatility | 24.99 |
Judges Scientific Plc - Net Assets Trend (2003–2024)
This chart illustrates how Judges Scientific Plc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Judges Scientific Plc (2003–2024)
The table below shows the annual net assets of Judges Scientific Plc from 2003 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | GBX87.20 Million | +5.57% |
| 2023-12-31 | GBX82.60 Million | +51.68% |
| 2022-12-31 | GBX54.46 Million | +25.49% |
| 2021-12-31 | GBX43.39 Million | +31.31% |
| 2020-12-31 | GBX33.05 Million | +15.18% |
| 2019-12-31 | GBX28.69 Million | -8.06% |
| 2018-12-31 | GBX31.21 Million | +26.57% |
| 2017-12-31 | GBX24.66 Million | +8.40% |
| 2016-12-31 | GBX22.75 Million | -5.56% |
| 2015-12-31 | GBX24.08 Million | +2.97% |
| 2014-12-31 | GBX23.39 Million | +11.95% |
| 2013-12-31 | GBX20.89 Million | +63.37% |
| 2012-12-31 | GBX12.79 Million | +65.85% |
| 2011-12-31 | GBX7.71 Million | +36.94% |
| 2010-12-31 | GBX5.63 Million | +5.59% |
| 2009-12-31 | GBX5.33 Million | +14.84% |
| 2008-12-31 | GBX4.64 Million | +26.02% |
| 2007-12-31 | GBX3.69 Million | +15.92% |
| 2006-12-31 | GBX3.18 Million | +12.02% |
| 2005-12-31 | GBX2.84 Million | +86.51% |
| 2004-12-31 | GBX1.52 Million | -9.83% |
| 2003-12-31 | GBX1.69 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Judges Scientific 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 4102587000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX40.90 Million | 47.07% |
| Common Stock | GBX300.00K | 0.35% |
| Other Comprehensive Income | GBX26.50 Million | 30.49% |
| Other Components | GBX19.20 Million | 22.09% |
| Total Equity | GBX86.90 Million | 100.00% |
Judges Scientific Plc Competitors by Market Cap
The table below lists competitors of Judges Scientific Plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Maptelligent Inc
PINK:MAPT
|
$34.04K |
|
Hye Technology Co.,Ltd
TWO:6877
|
$34.06K |
|
Goldkey Technology Corporation
TW:3135
|
$34.06K |
|
MITSUBI PAPER MILLS
BE:MPX
|
$34.07K |
|
Tigi Ltd
TA:TIGI
|
$34.03K |
|
DEAG Deutsche Entertainment Aktiengesellschaft
HM:LOU
|
$34.02K |
|
Munro Global Growth Fund (Hedged Fund)
AU:MAET
|
$34.02K |
|
THRACE PLA.H.+C.NAM.EO-66
STU:TP3
|
$34.00K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Judges Scientific Plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 82,400,000 to 86,900,000, a change of 4,500,000 (5.5%).
- Net income of 10,400,000 contributed positively to equity growth.
- Dividend payments of 6,500,000 reduced retained earnings.
- Share repurchases of 100,000 reduced equity.
- New share issuances of 1,500,000 increased equity.
- Other comprehensive income decreased equity by 400,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX10.40 Million | +11.97% |
| Dividends Paid | GBX6.50 Million | -7.48% |
| Share Repurchases | GBX100.00K | -0.12% |
| Share Issuances | GBX1.50 Million | +1.73% |
| Other Comprehensive Income | GBX-400.00K | -0.46% |
| Other Changes | GBX-400.00K | -0.46% |
| Total Change | GBX- | 5.46% |
Book Value vs Market Value Analysis
This analysis compares Judges Scientific 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: 304.33x
- 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 4387.42x to 304.33x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2003-12-31 | GBX0.89 | GBX3920.00 | x |
| 2004-12-31 | GBX0.72 | GBX3920.00 | x |
| 2005-12-31 | GBX0.82 | GBX3920.00 | x |
| 2006-12-31 | GBX0.73 | GBX3920.00 | x |
| 2007-12-31 | GBX1.00 | GBX3920.00 | x |
| 2008-12-31 | GBX1.16 | GBX3920.00 | x |
| 2009-12-31 | GBX1.25 | GBX3920.00 | x |
| 2010-12-31 | GBX1.19 | GBX3920.00 | x |
| 2011-12-31 | GBX1.65 | GBX3920.00 | x |
| 2012-12-31 | GBX2.50 | GBX3920.00 | x |
| 2013-12-31 | GBX3.67 | GBX3920.00 | x |
| 2014-12-31 | GBX3.74 | GBX3920.00 | x |
| 2015-12-31 | GBX3.78 | GBX3920.00 | x |
| 2016-12-31 | GBX3.45 | GBX3920.00 | x |
| 2017-12-31 | GBX3.81 | GBX3920.00 | x |
| 2018-12-31 | GBX4.88 | GBX3920.00 | x |
| 2019-12-31 | GBX4.40 | GBX3920.00 | x |
| 2020-12-31 | GBX5.04 | GBX3920.00 | x |
| 2021-12-31 | GBX6.69 | GBX3920.00 | x |
| 2022-12-31 | GBX8.44 | GBX3920.00 | x |
| 2023-12-31 | GBX12.45 | GBX3920.00 | x |
| 2024-12-31 | GBX12.88 | GBX3920.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Judges Scientific 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): 11.97%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.78%
- • Asset Turnover: 0.65x
- • Equity Multiplier: 2.36x
- Recent ROE (11.97%) is below the historical average (12.34%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2003 | -7.46% | 0.00% | 0.00x | 1.03x | GBX-294.61K |
| 2004 | -10.09% | 0.00% | 0.00x | 1.32x | GBX-305.72K |
| 2005 | 1.67% | 2.12% | 0.34x | 2.28x | GBX-235.20K |
| 2006 | 6.10% | 3.66% | 0.69x | 2.43x | GBX-121.50K |
| 2007 | 15.52% | 8.93% | 0.80x | 2.18x | GBX196.60K |
| 2008 | 12.65% | 7.98% | 0.80x | 1.99x | GBX118.80K |
| 2009 | 16.10% | 7.37% | 0.97x | 2.24x | GBX315.20K |
| 2010 | 6.19% | 2.08% | 1.14x | 2.60x | GBX-205.20K |
| 2011 | 26.03% | 9.23% | 1.09x | 2.59x | GBX1.18 Million |
| 2012 | -1.60% | -0.71% | 0.98x | 2.29x | GBX-1.45 Million |
| 2013 | 6.14% | 3.51% | 0.74x | 2.36x | GBX-795.10K |
| 2014 | 9.28% | 5.23% | 0.89x | 1.99x | GBX-164.80K |
| 2015 | 3.33% | 1.38% | 1.07x | 2.26x | GBX-1.55 Million |
| 2016 | 0.38% | 0.14% | 0.98x | 2.73x | GBX-2.05 Million |
| 2017 | 17.02% | 5.62% | 1.14x | 2.66x | GBX1.66 Million |
| 2018 | 27.72% | 10.91% | 1.18x | 2.14x | GBX5.43 Million |
| 2019 | 40.84% | 13.80% | 1.17x | 2.53x | GBX8.59 Million |
| 2020 | 25.54% | 10.29% | 0.97x | 2.55x | GBX5.00 Million |
| 2021 | 29.65% | 13.89% | 1.03x | 2.08x | GBX8.40 Million |
| 2022 | 23.05% | 11.04% | 0.61x | 3.43x | GBX7.08 Million |
| 2023 | 11.53% | 6.98% | 0.74x | 2.23x | GBX1.26 Million |
| 2024 | 11.97% | 7.78% | 0.65x | 2.36x | GBX1.71 Million |
Industry Comparison
This section compares Judges Scientific Plc's net assets metrics with peer companies in the Scientific & Technical Instruments industry.
Industry Context
- Industry: Scientific & Technical Instruments
- Average net assets among peers: $10,558,011
- Average return on equity (ROE) among peers: -62.03%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Judges Scientific Plc (JDG) | GBX92.70 Million | -7.46% | 1.16x | $34.04K |
| Ondo InsurTech PLC (ONDO) | $-3.34 Million | 0.00% | 0.00x | $2.92K |
| Oxford Instruments PLC (OXIG) | $62.50 Million | 4.32% | 1.79x | $168.94K |
| PipeHawk plc (PIP) | $-6.39 Million | 0.00% | 0.00x | $83.95 |
| Quartix Holdings Plc (QTX) | $11.17 Million | 20.86% | 0.48x | $16.32K |
| SRT Marine Systems plc (SRT) | $466.00K | -404.08% | 2.96x | $27.55K |
| t42 IoT Tracking Solutions PLC (TRAC) | $4.37 Million | -64.51% | 0.92x | $240.33 |
| Trakm8 Holdings PLC (TRAK) | $5.13 Million | 9.19% | 1.46x | $562.45 |