J D Wetherspoon PLC (JDW) - Net Assets
Based on the latest financial reports, J D Wetherspoon PLC (JDW) has net assets worth GBX362.00 Million GBX (≈ $44.04K USD) 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 ≈ $232.14K USD) and total liabilities (GBX1.55 Billion ≈ $188.10K 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 financial resilience of J D Wetherspoon PLC to evaluate the company's liquid asset resilience ratio.
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. Also explore how large is J D Wetherspoon PLC's balance sheet for the complete picture of this company's asset base.
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. For live valuation and market cap data, see J D Wetherspoon PLC market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-07-27 | GBX362.00 Million ≈ $44.04K |
-9.87% |
| 2024-07-31 | GBX401.63 Million ≈ $48.87K |
0.00% |
| 2024-07-28 | GBX401.63 Million ≈ $48.87K |
+0.54% |
| 2023-07-31 | GBX399.46 Million ≈ $48.60K |
+24.10% |
| 2022-07-31 | GBX321.88 Million ≈ $39.16K |
+15.80% |
| 2021-07-31 | GBX277.98 Million ≈ $33.82K |
-12.38% |
| 2020-07-31 | GBX317.25 Million ≈ $38.60K |
+0.14% |
| 2019-07-31 | GBX316.81 Million ≈ $38.55K |
+10.56% |
| 2018-07-31 | GBX286.56 Million ≈ $34.87K |
+10.88% |
| 2017-07-31 | GBX258.43 Million ≈ $31.44K |
+24.58% |
| 2016-07-31 | GBX207.45 Million ≈ $25.24K |
-6.93% |
| 2015-07-31 | GBX222.89 Million ≈ $27.12K |
-1.88% |
| 2014-07-31 | GBX227.17 Million ≈ $27.64K |
+5.70% |
| 2013-07-31 | GBX214.91 Million ≈ $26.15K |
+26.69% |
| 2012-07-31 | GBX169.64 Million ≈ $20.64K |
-0.82% |
| 2011-07-31 | GBX171.04 Million ≈ $20.81K |
+5.49% |
| 2010-07-31 | GBX162.14 Million ≈ $19.73K |
-3.31% |
| 2009-07-31 | GBX167.69 Million ≈ $20.40K |
-7.12% |
| 2008-07-31 | GBX180.55 Million ≈ $21.97K |
+4.60% |
| 2007-07-31 | GBX172.61 Million ≈ $21.00K |
-14.37% |
| 2006-07-31 | GBX201.57 Million ≈ $24.53K |
-18.31% |
| 2005-07-31 | GBX246.75 Million ≈ $30.02K |
-14.61% |
| 2004-07-31 | GBX288.95 Million ≈ $35.16K |
-9.31% |
| 2003-07-31 | GBX318.63 Million ≈ $38.77K |
+2.74% |
| 2002-07-31 | GBX310.13 Million ≈ $37.73K |
+13.25% |
| 2001-07-31 | GBX273.84 Million ≈ $33.32K |
+10.94% |
| 2000-07-31 | GBX246.83 Million ≈ $30.03K |
+19.82% |
| 1999-07-31 | GBX206.00 Million ≈ $25.06K |
+29.40% |
| 1998-07-31 | GBX159.19 Million ≈ $19.37K |
+27.70% |
| 1997-07-31 | GBX124.66 Million ≈ $15.17K |
+15.31% |
| 1996-07-31 | GBX108.11 Million ≈ $13.15K |
+36.43% |
| 1995-07-31 | GBX79.24 Million ≈ $9.64K |
+9.49% |
| 1994-07-31 | GBX72.37 Million ≈ $8.81K |
+64.06% |
| 1993-07-31 | GBX44.11 Million ≈ $5.37K |
+117.17% |
| 1992-07-31 | GBX20.31 Million ≈ $2.47K |
+12.91% |
| 1991-07-31 | GBX17.99 Million ≈ $2.19K |
+53.67% |
| 1990-07-31 | GBX11.71 Million ≈ $1.42K |
-- |
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 |
|---|---|
|
Wildsky Resources Inc
V:WSK
|
$7.51 Million |
|
Kawasan Industri Jababeka Tbk
JK:KIJA
|
$7.51 Million |
|
Crédito Real S.A.B. de C.V. Sociedad Financiera de Objeto Múltiple Entidad No Regulada
MX:CREAL
|
$7.52 Million |
|
State GAS Ltd
AU:GAS
|
$7.53 Million |
|
Abrdn Asia Focus PLC
LSE:AAS
|
$7.49 Million |
|
tokentus investment AG
MU:14D
|
$7.49 Million |
|
Lombard et Medot SA
PA:MLCAC
|
$7.48 Million |
|
Mcnally Bharat Engineering Company Limited
NSE:MBECL
|
$7.48 Million |
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: 193.28x
- 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 3411.94x to 193.28x 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 | GBX584.50 | x |
| 1991-07-31 | GBX0.26 | GBX584.50 | x |
| 1992-07-31 | GBX0.23 | GBX584.50 | x |
| 1993-07-31 | GBX0.32 | GBX584.50 | x |
| 1994-07-31 | GBX0.45 | GBX584.50 | x |
| 1995-07-31 | GBX0.44 | GBX584.50 | x |
| 1996-07-31 | GBX0.58 | GBX584.50 | x |
| 1997-07-31 | GBX0.64 | GBX584.50 | x |
| 1998-07-31 | GBX0.80 | GBX584.50 | x |
| 1999-07-31 | GBX1.04 | GBX584.50 | x |
| 2000-07-31 | GBX1.18 | GBX584.50 | x |
| 2001-07-31 | GBX1.28 | GBX584.50 | x |
| 2002-07-31 | GBX1.44 | GBX584.50 | x |
| 2003-07-31 | GBX1.48 | GBX584.50 | x |
| 2004-07-31 | GBX1.44 | GBX584.50 | x |
| 2005-07-31 | GBX1.33 | GBX584.50 | x |
| 2006-07-31 | GBX1.21 | GBX584.50 | x |
| 2007-07-31 | GBX1.16 | GBX584.50 | x |
| 2008-07-31 | GBX1.28 | GBX584.50 | x |
| 2009-07-31 | GBX1.21 | GBX584.50 | x |
| 2010-07-31 | GBX1.20 | GBX584.50 | x |
| 2011-07-31 | GBX1.30 | GBX584.50 | x |
| 2012-07-31 | GBX1.36 | GBX584.50 | x |
| 2013-07-31 | GBX1.71 | GBX584.50 | x |
| 2014-07-31 | GBX1.81 | GBX584.50 | x |
| 2015-07-31 | GBX1.82 | GBX584.50 | x |
| 2016-07-31 | GBX1.76 | GBX584.50 | x |
| 2017-07-31 | GBX2.32 | GBX584.50 | x |
| 2018-07-31 | GBX2.71 | GBX584.50 | x |
| 2019-07-31 | GBX3.00 | GBX584.50 | x |
| 2020-07-31 | GBX2.98 | GBX584.50 | x |
| 2021-07-31 | GBX2.26 | GBX584.50 | x |
| 2022-07-31 | GBX2.54 | GBX584.50 | x |
| 2023-07-31 | GBX3.11 | GBX584.50 | x |
| 2024-07-28 | GBX3.21 | GBX584.50 | x |
| 2024-07-31 | GBX3.21 | GBX584.50 | x |
| 2025-07-27 | GBX3.02 | GBX584.50 | 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: $748,602,099
- Average return on equity (ROE) among peers: 8.44%
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 | $7.50 Million |
| Comptoir Group PLC (COM) | $10.56 Million | -6.32% | 3.10x | $85.82K |
| Compass Group PLC (CPG) | $5.91 Billion | 21.05% | 2.17x | $5.84 Million |
| Domino’s Pizza Group PLC (DOM) | $107.16 Million | 67.02% | 1.39x | $9.05 Million |
| DP Poland Plc (DPP) | $5.70 Million | -6.72% | 0.05x | $918.62K |
| daVictus plc (DVT) | $325.74K | -43.40% | 0.09x | $6.09K |
| Fuller Smith & Turner (FSTA) | $144.52 Million | 6.59% | 0.36x | $2.50 Million |
| Greggs PLC (GRG) | $530.90 Million | 26.84% | 1.13x | $18.79 Million |
| Heavitree Brewery (HVT) | $24.96 Million | 3.31% | 0.24x | $46.73K |
| Heavitree Brewery A (HVTA) | $8.29 Million | 7.61% | 1.08x | $72.76K |
About J D Wetherspoon PLC
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.