Judges Scientific Plc (JDG) - Net Assets
Based on the latest financial reports, Judges Scientific Plc (JDG) has net assets worth GBX83.90 Million GBX (≈ $10.21K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX188.10 Million ≈ $22.89K USD) and total liabilities (GBX104.20 Million ≈ $12.68K 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 tangible net worth ratio of Judges Scientific Plc to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX83.90 Million |
| % of Total Assets | 44.6% |
| Annual Growth Rate | 19.43% |
| 5-Year Change | 93.34% |
| 10-Year Change | 268.87% |
| Growth Volatility | 25.04 |
Judges Scientific Plc - Net Assets Trend (2003–2025)
This chart illustrates how Judges Scientific Plc's net assets have evolved over time, based on quarterly financial data. See Judges Scientific Plc (JDG) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Judges Scientific Plc (2003–2025)
The table below shows the annual net assets of Judges Scientific Plc from 2003 to 2025. For live valuation and market cap data, see Judges Scientific Plc market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | GBX83.90 Million ≈ $10.21K |
-3.78% |
| 2024-12-31 | GBX87.20 Million ≈ $10.61K |
+5.57% |
| 2023-12-31 | GBX82.60 Million ≈ $10.05K |
+51.68% |
| 2022-12-31 | GBX54.46 Million ≈ $6.63K |
+25.49% |
| 2021-12-31 | GBX43.39 Million ≈ $5.28K |
+31.31% |
| 2020-12-31 | GBX33.05 Million ≈ $4.02K |
+15.18% |
| 2019-12-31 | GBX28.69 Million ≈ $3.49K |
-8.06% |
| 2018-12-31 | GBX31.21 Million ≈ $3.80K |
+26.57% |
| 2017-12-31 | GBX24.66 Million ≈ $3.00K |
+8.40% |
| 2016-12-31 | GBX22.75 Million ≈ $2.77K |
-5.56% |
| 2015-12-31 | GBX24.08 Million ≈ $2.93K |
+2.97% |
| 2014-12-31 | GBX23.39 Million ≈ $2.85K |
+11.95% |
| 2013-12-31 | GBX20.89 Million ≈ $2.54K |
+63.37% |
| 2012-12-31 | GBX12.79 Million ≈ $1.56K |
+65.85% |
| 2011-12-31 | GBX7.71 Million ≈ $938.21 |
+36.94% |
| 2010-12-31 | GBX5.63 Million ≈ $685.13 |
+5.59% |
| 2009-12-31 | GBX5.33 Million ≈ $648.87 |
+14.84% |
| 2008-12-31 | GBX4.64 Million ≈ $565.04 |
+26.02% |
| 2007-12-31 | GBX3.69 Million ≈ $448.36 |
+15.92% |
| 2006-12-31 | GBX3.18 Million ≈ $386.79 |
+12.02% |
| 2005-12-31 | GBX2.84 Million ≈ $345.30 |
+86.51% |
| 2004-12-31 | GBX1.52 Million ≈ $185.13 |
-9.83% |
| 2003-12-31 | GBX1.69 Million ≈ $205.31 |
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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 3762587000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX37.50 Million | 44.80% |
| Common Stock | GBX300.00K | 0.36% |
| Other Components | GBX45.90 Million | 54.84% |
| Total Equity | GBX83.70 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 |
|---|---|
|
Precomp Solutions AB Series B
ST:PCOM-B
|
$3.73 Million |
|
Inno Holdings Inc. Common Stock
NASDAQ:INHD
|
$3.73 Million |
|
Infinity Lithium Corporation Ltd
AU:INF
|
$3.73 Million |
|
Eka Sari Lorena Transport Tbk
JK:LRNA
|
$3.73 Million |
|
BEYOND FRAMES ENTMT AB
F:8WP
|
$3.73 Million |
|
Akg Exim Limited
NSE:AKG
|
$3.73 Million |
|
Super League Enterprise Inc.
NASDAQ:SLE
|
$3.72 Million |
|
iSpecimen Inc
NASDAQ:ISPC
|
$3.72 Million |
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 2024 to 2025, total equity changed from 86,900,000 to 83,700,000, a change of -3,200,000 (-3.7%).
- Net income of 5,500,000 contributed positively to equity growth.
- Dividend payments of 7,100,000 reduced retained earnings.
- Share repurchases of 100,000 reduced equity.
- New share issuances of 200,000 increased equity.
- Other comprehensive income decreased equity by 26,500,000.
- Other factors increased equity by 24,800,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX5.50 Million | +6.57% |
| Dividends Paid | GBX7.10 Million | -8.48% |
| Share Repurchases | GBX100.00K | -0.12% |
| Share Issuances | GBX200.00K | +0.24% |
| Other Comprehensive Income | GBX-26.50 Million | -31.66% |
| Other Changes | GBX24.80 Million | +29.63% |
| Total Change | GBX- | -3.68% |
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: 371.14x
- 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 5148.50x to 371.14x 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 | GBX4600.00 | x |
| 2004-12-31 | GBX0.72 | GBX4600.00 | x |
| 2005-12-31 | GBX0.82 | GBX4600.00 | x |
| 2006-12-31 | GBX0.73 | GBX4600.00 | x |
| 2007-12-31 | GBX1.00 | GBX4600.00 | x |
| 2008-12-31 | GBX1.16 | GBX4600.00 | x |
| 2009-12-31 | GBX1.25 | GBX4600.00 | x |
| 2010-12-31 | GBX1.19 | GBX4600.00 | x |
| 2011-12-31 | GBX1.65 | GBX4600.00 | x |
| 2012-12-31 | GBX2.50 | GBX4600.00 | x |
| 2013-12-31 | GBX3.67 | GBX4600.00 | x |
| 2014-12-31 | GBX3.74 | GBX4600.00 | x |
| 2015-12-31 | GBX3.78 | GBX4600.00 | x |
| 2016-12-31 | GBX3.45 | GBX4600.00 | x |
| 2017-12-31 | GBX3.81 | GBX4600.00 | x |
| 2018-12-31 | GBX4.88 | GBX4600.00 | x |
| 2019-12-31 | GBX4.40 | GBX4600.00 | x |
| 2020-12-31 | GBX5.04 | GBX4600.00 | x |
| 2021-12-31 | GBX6.69 | GBX4600.00 | x |
| 2022-12-31 | GBX8.44 | GBX4600.00 | x |
| 2023-12-31 | GBX12.45 | GBX4600.00 | x |
| 2024-12-31 | GBX12.88 | GBX4600.00 | x |
| 2025-12-31 | GBX12.39 | GBX4600.00 | 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): 6.57%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.77%
- • Asset Turnover: 0.78x
- • Equity Multiplier: 2.25x
- Recent ROE (6.57%) is below the historical average (12.09%), 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 |
| 2025 | 6.57% | 3.77% | 0.78x | 2.25x | GBX-2.87 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: $64,616,556
- Average return on equity (ROE) among peers: 11.10%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Judges Scientific Plc (JDG) | GBX83.90 Million | -7.46% | 1.24x | $3.73 Million |
| Kromek Group PLC (KMK) | $52.18 Million | 7.19% | 0.26x | $689.46K |
| Ondo InsurTech PLC (ONDO) | $-4.89 Million | 0.00% | 0.00x | $52.86K |
| Oxford Instruments PLC (OXIG) | $344.00 Million | 17.03% | 0.66x | $20.62 Million |
| PipeHawk plc (PIP) | $-1.98 Million | 0.00% | 0.00x | $11.05K |
| Quartix Holdings Plc (QTX) | $20.90 Million | 24.14% | 0.44x | $1.34 Million |
| Renishaw PLC (RSW) | $143.78 Million | 2.69% | 0.43x | $46.15 Million |
| SDI Group plc (SDI) | $2.14 Million | 12.91% | 0.89x | $1.08 Million |
| SRT Marine Systems plc (SRT) | $7.46 Million | 2.35% | 0.26x | $2.39 Million |
| Spectris PLC (SXS) | $17.96 Million | 33.61% | 3.30x | $51.08 Million |
About Judges Scientific Plc
Judges Scientific plc designs, manufactures, and sells scientific instruments and services in the United Kingdom and internationally. It operates through two segments, Materials Sciences and Vacuum. The company provides engineering teaching and research equipment for universities, colleges, schools, and research centres; and research and development systems for food, beverages, edible oils, ingre… Read more