Record PLC (REC) - Net Assets

Latest as of March 2026: GBX27.81 Million GBX ≈ $3.38K USD

Based on the latest financial reports, Record PLC (REC) has net assets worth GBX27.81 Million GBX (≈ $3.38K USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX40.60 Million ≈ $4.94K USD) and total liabilities (GBX12.79 Million ≈ $1.56K 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 Record PLC (REC) strategic investment index to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX27.81 Million
% of Total Assets	68.5%
Annual Growth Rate	13.19%
5-Year Change	7.24%
10-Year Change	-24.5%
Growth Volatility	54.65

Record PLC - Net Assets Trend (2005–2026)

This chart illustrates how Record PLC's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see REC company net worth.

Annual Net Assets for Record PLC (2005–2026)

The table below shows the annual net assets of Record PLC from 2005 to 2026. Also explore REC net asset momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2026-03-31	GBX27.81 Million ≈ $3.38K	-4.34%
2025-03-31	GBX29.07 Million ≈ $3.54K	+0.40%
2024-03-31	GBX28.95 Million ≈ $3.52K	+2.34%
2023-03-31	GBX28.29 Million ≈ $3.44K	+9.11%
2022-03-31	GBX25.93 Million ≈ $3.15K	-3.24%
2021-03-31	GBX26.80 Million ≈ $3.26K	-4.84%
2020-03-31	GBX28.16 Million ≈ $3.43K	+2.77%
2019-03-31	GBX27.40 Million ≈ $3.33K	+3.20%
2018-03-31	GBX26.55 Million ≈ $3.23K	-27.91%
2017-03-31	GBX36.83 Million ≈ $4.48K	-2.33%
2016-03-31	GBX37.71 Million ≈ $4.59K	+5.32%
2015-03-31	GBX35.80 Million ≈ $4.36K	+8.80%
2014-03-31	GBX32.91 Million ≈ $4.00K	+1.92%
2013-03-31	GBX32.29 Million ≈ $3.93K	+12.83%
2012-03-31	GBX28.62 Million ≈ $3.48K	-4.92%
2011-03-31	GBX30.10 Million ≈ $3.66K	+17.11%
2010-03-31	GBX25.70 Million ≈ $3.13K	-5.48%
2009-03-31	GBX27.19 Million ≈ $3.31K	+46.59%
2008-03-31	GBX18.55 Million ≈ $2.26K	+24.63%
2007-03-31	GBX14.88 Million ≈ $1.81K	+230.73%
2006-03-31	GBX4.50 Million ≈ $547.52	+118.23%
2005-03-31	GBX2.06 Million ≈ $250.89	--

Equity Component Analysis

This analysis shows how different components contribute to Record 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 1559.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (March 2026)

Component	Amount	Percentage
Retained Earnings	GBX25.32 Million	93.07%
Common Stock	GBX50.00K	0.18%
Other Comprehensive Income	GBX25.00K	0.09%
Other Components	GBX1.81 Million	6.65%
Total Equity	GBX27.20 Million	100.00%

Record PLC Competitors by Market Cap

The table below lists competitors of Record PLC ranked by their market capitalization.

Company	Market Cap
CREATIVEF. G.S.A-K ZY-23 F:19F	$1.02 Million
Total Helium Ltd V:TOH	$1.02 Million
River and Mercantile UK Micro Cap Investment Company Ltd LSE:RMMC	$1.03 Million
HTC Purenergy Inc. V:HTC	$1.03 Million
Edri-El TA:EDRL	$1.02 Million
Gentlemens Equity S.A. PA:MLGEQ	$1.02 Million
General Shopping e Outlets do Brasil S.A. SA:GSHP3	$1.02 Million
Profusa, Inc. Common Stock NASDAQ:PFSA	$1.01 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2025 to 2026, total equity changed from 29,060,000 to 27,201,000, a change of -1,859,000 (-6.4%).
Net income of 7,657,000 contributed positively to equity growth.
Dividend payments of 9,078,000 reduced retained earnings.
Other comprehensive income decreased equity by 45,001.
Other factors decreased equity by 392,999.

Equity Change Factors (2025 to 2026)

Factor	Impact	Contribution
Net Income	GBX7.66 Million	+28.15%
Dividends Paid	GBX9.08 Million	-33.37%
Other Comprehensive Income	GBX-45.00K	-0.17%
Other Changes	GBX-393.00K	-1.44%
Total Change	GBX-	-6.40%

Book Value vs Market Value Analysis

This analysis compares Record 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: 315.07x
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 4605.84x to 315.07x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2005-03-31	GBX0.01	GBX42.90	x
2006-03-31	GBX0.02	GBX42.90	x
2007-03-31	GBX0.07	GBX42.90	x
2008-03-31	GBX0.08	GBX42.90	x
2009-03-31	GBX0.12	GBX42.90	x
2010-03-31	GBX0.12	GBX42.90	x
2011-03-31	GBX0.13	GBX42.90	x
2012-03-31	GBX0.12	GBX42.90	x
2013-03-31	GBX0.13	GBX42.90	x
2014-03-31	GBX0.13	GBX42.90	x
2015-03-31	GBX0.15	GBX42.90	x
2016-03-31	GBX0.15	GBX42.90	x
2017-03-31	GBX0.17	GBX42.90	x
2018-03-31	GBX0.13	GBX42.90	x
2019-03-31	GBX0.14	GBX42.90	x
2020-03-31	GBX0.14	GBX42.90	x
2021-03-31	GBX0.14	GBX42.90	x
2022-03-31	GBX0.13	GBX42.90	x
2023-03-31	GBX0.14	GBX42.90	x
2024-03-31	GBX0.15	GBX42.90	x
2025-03-31	GBX0.15	GBX42.90	x
2026-03-31	GBX0.14	GBX42.90	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Record 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): 28.15%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 18.89%
• Asset Turnover: 1.00x
• Equity Multiplier: 1.49x
Recent ROE (28.15%) is below the historical average (39.33%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	44.03%	16.65%	1.78x	1.49x	GBX701.80K
2006	69.60%	27.35%	1.57x	1.63x	GBX2.68 Million
2007	95.04%	40.13%	1.66x	1.43x	GBX12.66 Million
2008	150.48%	42.15%	2.06x	1.73x	GBX26.06 Million
2009	70.89%	41.19%	1.23x	1.40x	GBX16.56 Million
2010	46.32%	35.62%	1.04x	1.25x	GBX9.34 Million
2011	30.56%	31.59%	0.78x	1.24x	GBX5.99 Million
2012	18.64%	23.93%	0.64x	1.22x	GBX2.28 Million
2013	15.13%	23.36%	0.52x	1.25x	GBX1.47 Million
2014	18.49%	27.14%	0.54x	1.25x	GBX2.48 Million
2015	18.11%	27.46%	0.52x	1.26x	GBX2.59 Million
2016	16.45%	26.22%	0.52x	1.22x	GBX2.17 Million
2017	17.15%	27.52%	0.50x	1.23x	GBX2.63 Million
2018	23.15%	25.79%	0.74x	1.21x	GBX3.49 Million
2019	23.52%	25.75%	0.74x	1.23x	GBX3.70 Million
2020	22.90%	25.03%	0.71x	1.28x	GBX3.62 Million
2021	19.97%	21.02%	0.77x	1.23x	GBX2.67 Million
2022	33.29%	24.82%	1.05x	1.28x	GBX6.04 Million
2023	40.08%	25.25%	1.22x	1.30x	GBX8.51 Million
2024	31.96%	20.39%	1.26x	1.25x	GBX6.36 Million
2025	31.33%	21.88%	0.98x	1.46x	GBX6.20 Million
2026	28.15%	18.89%	1.00x	1.49x	GBX4.94 Million

Industry Comparison

This section compares Record PLC's net assets metrics with peer companies in the Asset Management industry.

Industry Context

Industry: Asset Management
Average net assets among peers: $971,344,300
Average return on equity (ROE) among peers: 2.31%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Record PLC (REC)	GBX27.81 Million	44.03%	0.46x	$1.02 Million
3I Infrastructure PLC (3IN)	$1.25 Billion	6.43%	0.14x	$44.16 Million
Albion Enterprise VCT PLC (AAEV)	$278.53 Million	5.11%	0.01x	$3.20 Million
abrdn Asian Income Fund Limited (AAIF)	$329.43 Million	-11.14%	0.12x	$5.50 Million
Abrdn Asia Focus PLC (AAS)	$46.34 Million	0.00%	0.14x	$7.56 Million
Albion Technology & General VCT PLC (AATG)	$78.03 Million	-0.40%	0.01x	$3.15 Million
Abrdn PLC (ABDN)	$6.67 Billion	3.99%	0.71x	$52.13 Million
Aberdeen Diversified Income and Growth Trust PLC (ADIG)	$413.68 Million	2.10%	0.15x	$450.86K
Aquila Energy Efficiency Trust PLC (AEET)	$95.23 Million	0.14%	0.02x	$247.72K
Aquila European Renewables Income PLC (AERI)	$316.90 Million	-0.37%	0.13x	$64.28 Million
Artemis UK Future Leaders plc (AFL)	$241.60 Million	17.22%	0.01x	$439.05

About Record PLC

LSE:REC UK Asset Management

Market Cap

$1.02 Million

GBX8.38 Billion GBX

Market Cap Rank

#30676 Global

#805 in UK

Share Price

GBX42.90

Change (1 day)

-2.72%

52-Week Range

GBX41.70 - GBX60.00

All Time High

GBX85.66