PHSC PLC Net Assets
PHSC PLC net assets. Based on the latest financial reports, PHSC PLC (PHSC) has net assets worth GBX2.72 Million GBX (≈ $330.39 USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX3.49 Million ≈ $424.39 USD) and total liabilities (GBX772.62K ≈ $94.01 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. Also explore PHSC net asset momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX2.72 Million |
| % of Total Assets | 77.85% |
| Annual Growth Rate | 5.43% |
| 5-Year Change | -22.71% |
| 10-Year Change | -50.81% |
| Growth Volatility | 26.59 |
Net Assets of PHSC PLC (2003–2026)
Net assets of PHSC PLC from 2003 to 2026. This chart illustrates how PHSC PLC's net assets have evolved over time, based on quarterly financial data. See PHSC PLC (PHSC) balance sheet quality index to measure how much of total assets are equity-financed.
Annual Net Assets for PHSC PLC (2003–2026)
The table below shows the annual net assets of PHSC PLC from 2003 to 2026. For live market cap and overall valuation, see PHSC PLC market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | GBX2.72 Million ≈ $330.39 |
-10.11% |
| 2025-03-31 | GBX3.02 Million ≈ $367.54 |
-7.77% |
| 2024-03-31 | GBX3.28 Million ≈ $398.52 |
-9.97% |
| 2023-03-31 | GBX3.64 Million ≈ $442.66 |
+3.55% |
| 2022-03-31 | GBX3.51 Million ≈ $427.47 |
-28.58% |
| 2021-03-31 | GBX4.92 Million ≈ $598.54 |
-1.19% |
| 2020-03-31 | GBX4.98 Million ≈ $605.72 |
-3.16% |
| 2019-03-31 | GBX5.14 Million ≈ $625.47 |
-2.76% |
| 2018-03-31 | GBX5.29 Million ≈ $643.24 |
-4.24% |
| 2017-03-31 | GBX5.52 Million ≈ $671.72 |
-9.27% |
| 2016-03-31 | GBX6.08 Million ≈ $740.31 |
-7.79% |
| 2015-03-31 | GBX6.60 Million ≈ $802.89 |
+2.46% |
| 2014-03-31 | GBX6.44 Million ≈ $783.61 |
+14.45% |
| 2013-03-31 | GBX5.63 Million ≈ $684.66 |
+4.79% |
| 2012-03-31 | GBX5.37 Million ≈ $653.37 |
+1.84% |
| 2011-03-31 | GBX5.27 Million ≈ $641.57 |
+2.85% |
| 2010-03-31 | GBX5.13 Million ≈ $623.81 |
+2.64% |
| 2009-03-31 | GBX5.00 Million ≈ $607.75 |
+2.08% |
| 2008-03-31 | GBX4.89 Million ≈ $595.34 |
+8.23% |
| 2007-03-31 | GBX4.52 Million ≈ $550.07 |
+37.29% |
| 2006-03-31 | GBX3.29 Million ≈ $400.66 |
+40.19% |
| 2005-03-31 | GBX2.35 Million ≈ $285.81 |
+41.25% |
| 2004-03-31 | GBX1.66 Million ≈ $202.34 |
+106.84% |
| 2003-03-31 | GBX804.00K ≈ $97.82 |
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Equity Component Analysis
This analysis shows how different components contribute to PHSC 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 224.9% over the analyzed period, potentially due to dividend distributions or operating losses.
PHSC PLC Net Assets Breakdown (March 2026)
PHSC PLC net assets breakdown by equity component as of March 2026.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | GBX1.03 Million | 37.86% |
| Other Comprehensive Income | GBX583.27K | 21.48% |
| Other Components | GBX1.92 Million | 70.56% |
| Total Equity | GBX2.72 Million | 100.00% |
PHSC PLC Competitors by Market Cap
The table below lists competitors of PHSC PLC ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
NewHold Investment Corp III Warrants
NASDAQ:NHICW
|
$8.78K |
|
Fibra Mty S.A.P.I. de C.V.
MX:FMTY14
|
$8.81K |
|
New Horizon Group Ltd
TA:NERZ
|
$8.93K |
|
Rosslyn Data Technologies plc
LSE:RDT
|
$9.00K |
|
PipeHawk plc
LSE:PIP
|
$8.39K |
|
Sorted Group Holdings Plc
LSE:SORT
|
$8.37K |
|
Ordinary Fully Paid Deferred Settlement
AU:HRZDB
|
$8.16K |
|
AdCapital AG
F:ADC
|
$8.15K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in PHSC PLC's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 3,020,766 to 2,715,413, a change of -305,353 (-10.1%).
- Net loss of 305,353 reduced equity.
- Other comprehensive income increased equity by 583,266.
- Other factors decreased equity by 583,266.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX-305.35K | -11.25% |
| Other Comprehensive Income | GBX583.27K | +21.48% |
| Other Changes | GBX-583.27K | -21.48% |
| Total Change | GBX- | -10.11% |
Book Value vs Market Value Analysis
This analysis compares PHSC 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: 26.50x
- 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 85.55x to 26.50x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2003-03-31 | GBX0.08 | GBX7.00 | x |
| 2004-03-31 | GBX0.17 | GBX7.00 | x |
| 2005-03-31 | GBX0.24 | GBX7.00 | x |
| 2006-03-31 | GBX0.34 | GBX7.00 | x |
| 2007-03-31 | GBX0.45 | GBX7.00 | x |
| 2008-03-31 | GBX0.42 | GBX7.00 | x |
| 2009-03-31 | GBX0.44 | GBX7.00 | x |
| 2010-03-31 | GBX0.48 | GBX7.00 | x |
| 2011-03-31 | GBX0.51 | GBX7.00 | x |
| 2012-03-31 | GBX0.52 | GBX7.00 | x |
| 2013-03-31 | GBX0.54 | GBX7.00 | x |
| 2014-03-31 | GBX0.55 | GBX7.00 | x |
| 2015-03-31 | GBX0.52 | GBX7.00 | x |
| 2016-03-31 | GBX0.48 | GBX7.00 | x |
| 2017-03-31 | GBX0.39 | GBX7.00 | x |
| 2018-03-31 | GBX0.36 | GBX7.00 | x |
| 2019-03-31 | GBX0.37 | GBX7.00 | x |
| 2020-03-31 | GBX0.34 | GBX7.00 | x |
| 2021-03-31 | GBX0.34 | GBX7.00 | x |
| 2022-03-31 | GBX0.27 | GBX7.00 | x |
| 2023-03-31 | GBX0.31 | GBX7.00 | x |
| 2024-03-31 | GBX0.29 | GBX7.00 | x |
| 2025-03-31 | GBX0.29 | GBX7.00 | x |
| 2026-03-31 | GBX0.26 | GBX7.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently PHSC 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): -11.25%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -9.26%
- • Asset Turnover: 0.95x
- • Equity Multiplier: 1.28x
- Recent ROE (-11.25%) is below the historical average (3.92%), 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 | 34.95% | 24.71% | 1.14x | 1.24x | GBX200.60K |
| 2004 | 14.13% | 18.82% | 0.66x | 1.14x | GBX68.70K |
| 2005 | 13.45% | 14.25% | 0.82x | 1.15x | GBX81.10K |
| 2006 | 7.53% | 6.69% | 0.83x | 1.36x | GBX-81.30K |
| 2007 | 10.22% | 10.07% | 0.78x | 1.30x | GBX9.90K |
| 2008 | 10.65% | 10.26% | 0.85x | 1.22x | GBX31.70K |
| 2009 | 6.53% | 6.49% | 0.85x | 1.19x | GBX-173.50K |
| 2010 | 6.67% | 6.95% | 0.75x | 1.29x | GBX-170.70K |
| 2011 | 4.53% | 4.96% | 0.67x | 1.37x | GBX-288.30K |
| 2012 | 5.57% | 6.74% | 0.71x | 1.16x | GBX-237.92K |
| 2013 | 6.79% | 6.60% | 0.75x | 1.38x | GBX-180.36K |
| 2014 | 7.67% | 6.51% | 0.94x | 1.26x | GBX-149.96K |
| 2015 | 5.28% | 4.51% | 0.98x | 1.20x | GBX-311.16K |
| 2016 | -6.80% | -5.91% | 0.90x | 1.27x | GBX-1.02 Million |
| 2017 | -12.52% | -9.65% | 1.07x | 1.21x | GBX-1.24 Million |
| 2018 | -3.04% | -2.42% | 1.02x | 1.23x | GBX-689.37K |
| 2019 | 0.01% | 0.01% | 0.88x | 1.15x | GBX-513.37K |
| 2020 | -0.31% | -0.35% | 0.77x | 1.16x | GBX-513.38K |
| 2021 | 1.78% | 2.67% | 0.58x | 1.15x | GBX-404.18K |
| 2022 | -17.96% | -17.67% | 0.83x | 1.22x | GBX-982.34K |
| 2023 | 6.69% | 7.08% | 0.79x | 1.19x | GBX-120.56K |
| 2024 | 7.60% | 6.58% | 0.91x | 1.26x | GBX-78.77K |
| 2025 | -4.18% | -3.92% | 0.86x | 1.25x | GBX-428.28K |
| 2026 | -11.25% | -9.26% | 0.95x | 1.28x | GBX-576.89K |
Industry Comparison
This section compares PHSC PLC's net assets metrics with peer companies in the Conglomerates industry.
Industry Context
- Industry: Conglomerates
- Average net assets among peers: $182,099,800
- Average return on equity (ROE) among peers: 20.94%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| PHSC PLC (PHSC) | GBX2.72 Million | 34.95% | 0.28x | $8.76K |
| FIH Group PLC (FIH) | $2.59 Million | 4.83% | 2.08x | $224.69K |
| Halma PLC (HLMA) | $828.40 Million | 18.61% | 0.75x | $152.30 Million |
| Hargreaves Services Plc (HSP) | $41.03 Million | 15.63% | 3.06x | $3.53 Million |
| MS INTERNATIONAL plc (MSI) | $28.41 Million | 22.21% | 0.74x | $3.23 Million |
| Supreme PLC (SUP) | $10.07 Million | 43.42% | 2.73x | $1.86 Million |
About PHSC PLC
PHSC plc, through its subsidiaries, provides health and safety services in the United Kingdom. It also offers food safety, such as food hygiene consultancy and training; legionella and occupational hygiene; statutory and non-statutory examination, and inspection of work equipment; training, including in-house, public classroom courses, remote training via zoom, or team and e-learning; and support… Read more