J D Wetherspoon PLC

LSE:JDW UK Restaurants
Market Cap
$8.23 Million
GBX67.67 Billion GBX
Market Cap Rank
#41131 Global
#592 in UK
Share Price
GBX642.00
Change (1 day)
+0.16%
52-Week Range
GBX541.00 - GBX804.00
All Time High
GBX1704.51
Categories
Companies in UK Restaurants
About

J D Wetherspoon plc owns and operates pubs and hotels in the United Kingdom and the Republic of Ireland. It also offers foods and drinks. The company was founded in 1979 and is based in Watford, the United Kingdom.

J D Wetherspoon PLC (JDW) - Net Assets

Latest net assets as of July 2025: GBX362.00 Million GBX

Based on the latest financial reports, J D Wetherspoon PLC (JDW) has net assets worth GBX362.00 Million GBX as of July 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX1.91 Billion) and total liabilities (GBX1.55 Billion). 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 GBX362.00 Million
% of Total Assets 18.97%
Annual Growth Rate 10.3%
5-Year Change 12.46%
10-Year Change 40.07%
Growth Volatility 25.32

J D Wetherspoon PLC - Net Assets Trend (1990–2025)

This chart illustrates how J D Wetherspoon 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 J D Wetherspoon PLC (1990–2025)

The table below shows the annual net assets of J D Wetherspoon PLC from 1990 to 2025.

Year Net Assets Change
2025-07-27 GBX362.00 Million -9.87%
2024-07-31 GBX401.63 Million 0.00%
2024-07-28 GBX401.63 Million +0.54%
2023-07-31 GBX399.46 Million +24.10%
2022-07-31 GBX321.88 Million +15.80%
2021-07-31 GBX277.98 Million -12.38%
2020-07-31 GBX317.25 Million +0.14%
2019-07-31 GBX316.81 Million +10.56%
2018-07-31 GBX286.56 Million +10.88%
2017-07-31 GBX258.43 Million +24.58%
2016-07-31 GBX207.45 Million -6.93%
2015-07-31 GBX222.89 Million -1.88%
2014-07-31 GBX227.17 Million +5.70%
2013-07-31 GBX214.91 Million +26.69%
2012-07-31 GBX169.64 Million -0.82%
2011-07-31 GBX171.04 Million +5.49%
2010-07-31 GBX162.14 Million -3.31%
2009-07-31 GBX167.69 Million -7.12%
2008-07-31 GBX180.55 Million +4.60%
2007-07-31 GBX172.61 Million -14.37%
2006-07-31 GBX201.57 Million -18.31%
2005-07-31 GBX246.75 Million -14.61%
2004-07-31 GBX288.95 Million -9.31%
2003-07-31 GBX318.63 Million +2.74%
2002-07-31 GBX310.13 Million +13.25%
2001-07-31 GBX273.84 Million +10.94%
2000-07-31 GBX246.83 Million +19.82%
1999-07-31 GBX206.00 Million +29.40%
1998-07-31 GBX159.19 Million +27.70%
1997-07-31 GBX124.66 Million +15.31%
1996-07-31 GBX108.11 Million +36.43%
1995-07-31 GBX79.24 Million +9.49%
1994-07-31 GBX72.37 Million +64.06%
1993-07-31 GBX44.11 Million +117.17%
1992-07-31 GBX20.31 Million +12.91%
1991-07-31 GBX17.99 Million +53.67%
1990-07-31 GBX11.71 Million --

Equity Component Analysis

This analysis shows how different components contribute to J D Wetherspoon 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 2785.4% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (July 2025)

Component Amount Percentage
Retained Earnings GBX80.70 Million 22.29%
Common Stock GBX2.26 Million 0.62%
Other Comprehensive Income GBX135.86 Million 37.53%
Other Components GBX143.17 Million 39.55%
Total Equity GBX362.00 Million 100.00%

J D Wetherspoon PLC Competitors by Market Cap

The table below lists competitors of J D Wetherspoon PLC ranked by their market capitalization.

Company Market Cap
BELLEVUE GRP N
MU:SJZN
 		$95.82K
Namsun Aluminium Co. Ltd. Pfd. Series 1
KQ:008355
 		$95.82K
ProCap Acquisition Corp Class A Ordinary Shares
NASDAQ:PCAP
 		$95.92K
Leyden SAIC y F
BA:LEID
 		$95.92K
Origin Investment Corp I Units
NASDAQ:ORIQU
 		$95.80K
Social Commerce Partners Corporation Unit
NASDAQ:SCPQU
 		$95.77K
PortfolioManager Demetra KL
CO:PMIDEM
 		$95.77K
EGH Acquisition Corp.
NASDAQ:EGHAU
 		$95.66K

Equity Growth Attribution

This analysis shows how different factors contributed to changes in J D Wetherspoon PLC's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 401,627,000 to 361,996,000, a change of -39,631,000 (-9.9%).
  • Net income of 67,991,000 contributed positively to equity growth.
  • Dividend payments of 19,460,000 reduced retained earnings.
  • Share repurchases of 89,540,000 reduced equity.
  • Other comprehensive income decreased equity by 75,553,000.
  • Other factors increased equity by 76,931,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income GBX67.99 Million +18.78%
Dividends Paid GBX19.46 Million -5.38%
Share Repurchases GBX89.54 Million -24.74%
Other Comprehensive Income GBX-75.55 Million -20.87%
Other Changes GBX76.93 Million +21.25%
Total Change GBX- -9.87%

Book Value vs Market Value Analysis

This analysis compares J D Wetherspoon 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: 212.29x
  • 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 3747.58x to 212.29x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1990-07-31 GBX0.17 GBX642.00 x
1991-07-31 GBX0.26 GBX642.00 x
1992-07-31 GBX0.23 GBX642.00 x
1993-07-31 GBX0.32 GBX642.00 x
1994-07-31 GBX0.45 GBX642.00 x
1995-07-31 GBX0.44 GBX642.00 x
1996-07-31 GBX0.58 GBX642.00 x
1997-07-31 GBX0.64 GBX642.00 x
1998-07-31 GBX0.80 GBX642.00 x
1999-07-31 GBX1.04 GBX642.00 x
2000-07-31 GBX1.18 GBX642.00 x
2001-07-31 GBX1.28 GBX642.00 x
2002-07-31 GBX1.44 GBX642.00 x
2003-07-31 GBX1.48 GBX642.00 x
2004-07-31 GBX1.44 GBX642.00 x
2005-07-31 GBX1.33 GBX642.00 x
2006-07-31 GBX1.21 GBX642.00 x
2007-07-31 GBX1.16 GBX642.00 x
2008-07-31 GBX1.28 GBX642.00 x
2009-07-31 GBX1.21 GBX642.00 x
2010-07-31 GBX1.20 GBX642.00 x
2011-07-31 GBX1.30 GBX642.00 x
2012-07-31 GBX1.36 GBX642.00 x
2013-07-31 GBX1.71 GBX642.00 x
2014-07-31 GBX1.81 GBX642.00 x
2015-07-31 GBX1.82 GBX642.00 x
2016-07-31 GBX1.76 GBX642.00 x
2017-07-31 GBX2.32 GBX642.00 x
2018-07-31 GBX2.71 GBX642.00 x
2019-07-31 GBX3.00 GBX642.00 x
2020-07-31 GBX2.98 GBX642.00 x
2021-07-31 GBX2.26 GBX642.00 x
2022-07-31 GBX2.54 GBX642.00 x
2023-07-31 GBX3.11 GBX642.00 x
2024-07-28 GBX3.21 GBX642.00 x
2024-07-31 GBX3.21 GBX642.00 x
2025-07-27 GBX3.02 GBX642.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently J D Wetherspoon 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): 18.78%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 3.20%
  • • Asset Turnover: 1.12x
  • • Equity Multiplier: 5.27x
  • Recent ROE (18.78%) is above the historical average (12.36%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1990 4.58% 7.61% 0.24x 2.48x GBX-634.70K
1991 5.61% 7.66% 0.29x 2.55x GBX-789.00K
1992 3.98% 3.78% 0.39x 2.71x GBX-1.22 Million
1993 8.44% 12.08% 0.41x 1.72x GBX-689.20K
1994 8.17% 12.69% 0.41x 1.58x GBX-1.32 Million
1995 11.31% 13.07% 0.47x 1.82x GBX1.03 Million
1996 11.60% 12.48% 0.50x 1.85x GBX1.73 Million
1997 13.47% 12.04% 0.54x 2.06x GBX4.33 Million
1998 21.61% 18.25% 0.52x 2.28x GBX18.49 Million
1999 22.94% 17.52% 0.59x 2.20x GBX26.65 Million
2000 9.75% 6.51% 0.65x 2.29x GBX-627.00K
2001 10.90% 6.17% 0.74x 2.40x GBX2.48 Million
2002 11.42% 5.89% 0.77x 2.53x GBX4.40 Million
2003 10.68% 4.66% 0.90x 2.56x GBX2.18 Million
2004 10.13% 3.72% 0.95x 2.87x GBX378.60K
2005 10.51% 3.20% 1.00x 3.28x GBX1.26 Million
2006 19.79% 4.71% 1.05x 3.99x GBX19.74 Million
2007 27.13% 5.27% 1.05x 4.89x GBX29.57 Million
2008 19.68% 3.92% 1.07x 4.71x GBX17.48 Million
2009 15.09% 2.65% 1.12x 5.11x GBX8.53 Million
2010 25.15% 4.09% 1.09x 5.62x GBX24.56 Million
2011 27.36% 4.36% 1.08x 5.79x GBX29.69 Million
2012 26.27% 3.72% 1.15x 6.12x GBX27.60 Million
2013 21.49% 3.61% 1.20x 4.98x GBX24.70 Million
2014 18.10% 2.92% 1.17x 5.28x GBX18.41 Million
2015 20.11% 2.96% 1.17x 5.79x GBX22.53 Million
2016 24.68% 3.21% 1.19x 6.45x GBX30.46 Million
2017 21.69% 3.38% 1.15x 5.58x GBX30.22 Million
2018 23.28% 3.94% 1.15x 5.15x GBX38.05 Million
2019 22.97% 4.00% 1.20x 4.80x GBX41.10 Million
2020 -30.75% -7.73% 0.56x 7.14x GBX-129.29 Million
2021 -63.68% -22.91% 0.38x 7.23x GBX-204.80 Million
2022 5.99% 1.11% 0.83x 6.48x GBX-12.92 Million
2023 14.92% 3.10% 0.97x 4.98x GBX19.64 Million
2024 12.15% 2.40% 1.07x 4.74x GBX8.62 Million
2024 12.15% 2.40% 1.07x 4.74x GBX8.62 Million
2025 18.78% 3.20% 1.12x 5.27x GBX31.79 Million

Industry Comparison

This section compares J D Wetherspoon PLC's net assets metrics with peer companies in the Restaurants industry.

Industry Context

  • Industry: Restaurants
  • Average net assets among peers: $24,087,429
  • Average return on equity (ROE) among peers: 575.72%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
J D Wetherspoon PLC (JDW) GBX362.00 Million 4.58% 4.27x $95.80K
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
Heavitree Brewery A (HVTA) $7.60 Million 23.84% 1.47x $1.08K
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