Nippon Active Value Fund Plc (NAVF) - Net Assets
Based on the latest financial reports, Nippon Active Value Fund Plc (NAVF) has net assets worth GBX430.62 Million GBX (≈ $52.39K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX431.29 Million ≈ $52.48K USD) and total liabilities (GBX671.00K ≈ $81.64 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 Nippon Active Value Fund Plc tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX430.62 Million |
| % of Total Assets | 99.84% |
| Annual Growth Rate | 29.75% |
| 5-Year Change | 176.3% |
| 10-Year Change | N/A |
| Growth Volatility | 35.35 |
Nippon Active Value Fund Plc - Net Assets Trend (2020–2025)
This chart illustrates how Nippon Active Value Fund Plc's net assets have evolved over time, based on quarterly financial data. See NAVF defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Nippon Active Value Fund Plc (2020–2025)
The table below shows the annual net assets of Nippon Active Value Fund Plc from 2020 to 2025. For live valuation and market cap data, see how much is Nippon Active Value Fund Plc worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | GBX430.62 Million ≈ $52.39K |
+17.84% |
| 2024-12-31 | GBX365.44 Million ≈ $44.46K |
+14.22% |
| 2023-12-31 | GBX319.94 Million ≈ $38.93K |
+101.54% |
| 2022-12-31 | GBX158.75 Million ≈ $19.31K |
+1.85% |
| 2021-12-31 | GBX155.85 Million ≈ $18.96K |
+33.06% |
| 2020-12-31 | GBX117.14 Million ≈ $14.25K |
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Equity Component Analysis
This analysis shows how different components contribute to Nippon Active Value Fund 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 decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | GBX1.93 Million | 0.45% |
| Other Components | GBX428.69 Million | 99.55% |
| Total Equity | GBX430.62 Million | 100.00% |
Nippon Active Value Fund Plc Competitors by Market Cap
The table below lists competitors of Nippon Active Value Fund Plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Maschinenfabrik HEID AG
VI:HED
|
$5.42 Million |
|
Mecanica Sa Ce
RO:MECF
|
$5.43 Million |
|
LEHNER INVESTMENTS AG
F:LEH
|
$5.43 Million |
|
Olenox Industries Inc.
NASDAQ:OLOX
|
$5.44 Million |
|
Strike Resources Ltd
AU:SRK
|
$5.42 Million |
|
BetterLife Pharma Inc
F:NPAU
|
$5.42 Million |
|
Induct AS
OL:INDCT
|
$5.42 Million |
|
Cardio Diagnostics Holdings Inc
NASDAQ:CDIO
|
$5.42 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Nippon Active Value Fund Plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 365,442,000 to 430,619,000, a change of 65,177,000 (17.8%).
- Net income of 64,068,000 contributed positively to equity growth.
- Dividend payments of 6,147,000 reduced retained earnings.
- New share issuances of 7,431,000 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX64.07 Million | +14.88% |
| Dividends Paid | GBX6.15 Million | -1.43% |
| Share Issuances | GBX7.43 Million | +1.73% |
| Other Changes | GBX-175.00K | -0.04% |
| Total Change | GBX- | 17.84% |
Book Value vs Market Value Analysis
This analysis compares Nippon Active Value Fund 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: 101.93x
- 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 202.66x to 101.93x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-12-31 | GBX1.13 | GBX228.00 | x |
| 2021-12-31 | GBX1.50 | GBX228.00 | x |
| 2022-12-31 | GBX1.40 | GBX228.00 | x |
| 2023-12-31 | GBX2.83 | GBX228.00 | x |
| 2024-12-31 | GBX1.93 | GBX228.00 | x |
| 2025-12-31 | GBX2.24 | GBX228.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Nippon Active Value Fund 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): 14.88%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 96.04%
- • Asset Turnover: 0.15x
- • Equity Multiplier: 1.00x
- Recent ROE (14.88%) is above the historical average (12.51%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 11.96% | 94.00% | 0.13x | 1.00x | GBX2.29 Million |
| 2021 | 16.85% | 96.11% | 0.17x | 1.00x | GBX10.68 Million |
| 2022 | 3.21% | 78.92% | 0.04x | 1.00x | GBX-10.78 Million |
| 2023 | 14.87% | 96.16% | 0.15x | 1.00x | GBX15.57 Million |
| 2024 | 13.28% | 94.93% | 0.14x | 1.00x | GBX11.99 Million |
| 2025 | 14.88% | 96.04% | 0.15x | 1.00x | GBX21.01 Million |
Industry Comparison
This section compares Nippon Active Value Fund Plc's net assets metrics with peer companies in the Asset Management industry.
Industry Context
- Industry: Asset Management
- Average net assets among peers: $657,704,100
- Average return on equity (ROE) among peers: 5.71%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Nippon Active Value Fund Plc (NAVF) | GBX430.62 Million | 11.96% | 0.00x | $5.42 Million |
| 3I Infrastructure PLC (3IN) | $1.25 Billion | 6.43% | 0.14x | $41.69 Million |
| Albion Enterprise VCT PLC (AAEV) | $140.65 Million | 2.37% | 0.01x | $3.29 Million |
| abrdn Asian Income Fund Limited (AAIF) | $154.40 Million | 26.46% | 0.07x | $5.95 Million |
| Abrdn Asia Focus PLC (AAS) | $121.96 Million | 12.34% | 0.07x | $7.74 Million |
| Albion Technology & General VCT PLC (AATG) | $121.25 Million | -5.20% | 0.01x | $3.15 Million |
| Abrdn PLC (ABDN) | $3.74 Billion | 2.67% | 35.62x | $50.56 Million |
| Aberdeen Diversified Income and Growth Trust PLC (ADIG) | $428.13 Million | 2.15% | 0.15x | $450.86K |
| Aquila Energy Efficiency Trust PLC (AEET) | $97.38 Million | -0.64% | 0.00x | $247.72K |
| Aquila European Renewables Income PLC (AERI) | $372.54 Million | -8.03% | 0.00x | $56.72 Million |
| Artemis UK Future Leaders plc (AFL) | $152.03 Million | 18.55% | 0.02x | $404.11 |
About Nippon Active Value Fund Plc
Nippon Active Value Fund Plc operates in various business sectors.