J Smart Co Contractors PLC

LSE:SMJ UK Engineering & Construction
Market Cap
$566.84K
GBX4.66 Billion GBX
Market Cap Rank
#45855 Global
#914 in UK
Share Price
GBX120.00
Change (1 day)
+0.00%
52-Week Range
GBX110.00 - GBX132.50
All Time High
GBX168.12
Categories
Companies in UK Engineering & Construction
About

J. Smart & Co. (Contractors) PLC, together with its subsidiaries, engages in the contracting, developing, and constructing public works, shopping centers, offices, factories, warehouses, local authority, and landlords and private housing projects in the United Kingdom. The company contracts buildings and civil engineering projects. It develops and sells residential properties; develops industrial… Read more

J Smart Co Contractors PLC (SMJ) - Net Assets

Latest net assets as of July 2025: GBX130.60 Million GBX

Based on the latest financial reports, J Smart Co Contractors PLC (SMJ) has net assets worth GBX130.60 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 (GBX158.34 Million) and total liabilities (GBX27.73 Million). 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 GBX130.60 Million
% of Total Assets 82.49%
Annual Growth Rate 6.52%
5-Year Change 15.19%
10-Year Change 47.02%
Growth Volatility 7.32

J Smart Co Contractors PLC - Net Assets Trend (1986–2025)

This chart illustrates how J Smart Co Contractors 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 Smart Co Contractors PLC (1986–2025)

The table below shows the annual net assets of J Smart Co Contractors PLC from 1986 to 2025.

Year Net Assets Change
2025-07-31 GBX130.60 Million +3.40%
2024-07-31 GBX126.31 Million +0.67%
2023-07-31 GBX125.47 Million +0.63%
2022-07-31 GBX124.68 Million +9.96%
2021-07-31 GBX113.38 Million +14.23%
2020-07-31 GBX99.26 Million -1.02%
2019-07-31 GBX100.28 Million +3.82%
2018-07-31 GBX96.59 Million +2.91%
2017-07-31 GBX93.86 Million +5.65%
2016-07-31 GBX88.84 Million -0.13%
2015-07-31 GBX88.95 Million +0.53%
2014-07-31 GBX88.48 Million -2.90%
2013-07-31 GBX91.12 Million -0.20%
2012-07-31 GBX91.31 Million -6.41%
2011-07-31 GBX97.56 Million +1.06%
2010-07-31 GBX96.54 Million +4.59%
2009-07-31 GBX92.31 Million -5.15%
2008-07-31 GBX97.31 Million +5.62%
2007-07-31 GBX92.14 Million +9.58%
2006-07-31 GBX84.08 Million +12.71%
2005-07-31 GBX74.60 Million +0.93%
2004-07-31 GBX73.91 Million +8.70%
2003-07-31 GBX67.99 Million +11.53%
2002-07-31 GBX60.96 Million +7.15%
2001-07-31 GBX56.90 Million +6.45%
2000-07-31 GBX53.45 Million +16.20%
1999-07-31 GBX45.99 Million +11.49%
1998-07-31 GBX41.26 Million +6.56%
1997-07-31 GBX38.72 Million +7.74%
1996-07-31 GBX35.94 Million +7.72%
1995-07-31 GBX33.36 Million +6.88%
1994-07-31 GBX31.21 Million +4.48%
1993-07-31 GBX29.88 Million +3.39%
1992-07-31 GBX28.90 Million +7.75%
1991-07-31 GBX26.82 Million +22.91%
1990-07-31 GBX21.82 Million +23.10%
1989-07-31 GBX17.73 Million +24.77%
1988-07-31 GBX14.21 Million +20.27%
1987-07-31 GBX11.81 Million +6.38%
1986-07-31 GBX11.11 Million --

Equity Component Analysis

This analysis shows how different components contribute to J Smart Co Contractors 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 1331.7% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (July 2025)

Component Amount Percentage
Retained Earnings GBX129.59 Million 99.23%
Common Stock GBX779.00K 0.60%
Other Comprehensive Income GBX229.00K 0.18%
Total Equity GBX130.60 Million 100.00%

J Smart Co Contractors PLC Competitors by Market Cap

The table below lists competitors of J Smart Co Contractors PLC ranked by their market capitalization.

Company Market Cap
Brooge Energy Limited
NASDAQ:BROGW
 		$5.67K
Perseverance Metals Inc.
V:PMI
 		$5.67K
INTERMIN RES
BE:I6R
 		$5.68K
VSTE3
SA:VSTE3
 		$5.69K
Philippine Seven Corp
PSE:SEVN
 		$5.66K
Gelesis Holdings Inc.
PINK:GLSHQ
 		$5.66K
NOODLES & CO-A
BE:NO3
 		$5.65K
Body One SA
PA:MLONE
 		$5.65K

Equity Growth Attribution

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

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 126,313,000 to 130,603,000, a change of 4,290,000 (3.4%).
  • Net income of 5,112,000 contributed positively to equity growth.
  • Dividend payments of 1,264,000 reduced retained earnings.
  • Share repurchases of 656,000 reduced equity.
  • Other comprehensive income increased equity by 229,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income GBX5.11 Million +3.91%
Dividends Paid GBX1.26 Million -0.97%
Share Repurchases GBX656.00K -0.5%
Other Comprehensive Income GBX229.00K +0.18%
Other Changes GBX869.00K +0.67%
Total Change GBX- 3.40%

Book Value vs Market Value Analysis

This analysis compares J Smart Co Contractors 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: 35.94x
  • 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 544.62x to 35.94x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1986-07-31 GBX0.22 GBX120.00 x
1987-07-31 GBX0.23 GBX120.00 x
1988-07-31 GBX0.28 GBX120.00 x
1989-07-31 GBX0.35 GBX120.00 x
1990-07-31 GBX0.43 GBX120.00 x
1991-07-31 GBX0.53 GBX120.00 x
1992-07-31 GBX0.57 GBX120.00 x
1993-07-31 GBX0.59 GBX120.00 x
1994-07-31 GBX0.62 GBX120.00 x
1995-07-31 GBX0.66 GBX120.00 x
1996-07-31 GBX0.71 GBX120.00 x
1997-07-31 GBX0.77 GBX120.00 x
1998-07-31 GBX0.82 GBX120.00 x
1999-07-31 GBX0.91 GBX120.00 x
2000-07-31 GBX1.06 GBX120.00 x
2001-07-31 GBX1.13 GBX120.00 x
2002-07-31 GBX1.21 GBX120.00 x
2003-07-31 GBX1.35 GBX120.00 x
2004-07-31 GBX1.47 GBX120.00 x
2005-07-31 GBX1.48 GBX120.00 x
2006-07-31 GBX1.67 GBX120.00 x
2007-07-31 GBX1.83 GBX120.00 x
2008-07-31 GBX1.93 GBX120.00 x
2009-07-31 GBX1.83 GBX120.00 x
2010-07-31 GBX1.92 GBX120.00 x
2011-07-31 GBX1.95 GBX120.00 x
2012-07-31 GBX1.85 GBX120.00 x
2013-07-31 GBX1.90 GBX120.00 x
2014-07-31 GBX1.88 GBX120.00 x
2015-07-31 GBX1.91 GBX120.00 x
2016-07-31 GBX1.94 GBX120.00 x
2017-07-31 GBX2.08 GBX120.00 x
2018-07-31 GBX2.17 GBX120.00 x
2019-07-31 GBX2.30 GBX120.00 x
2020-07-31 GBX2.31 GBX120.00 x
2021-07-31 GBX2.68 GBX120.00 x
2022-07-31 GBX2.99 GBX120.00 x
2023-07-31 GBX3.09 GBX120.00 x
2024-07-31 GBX3.19 GBX120.00 x
2025-07-31 GBX3.34 GBX120.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently J Smart Co Contractors 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): 3.91%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 22.00%
  • • Asset Turnover: 0.15x
  • • Equity Multiplier: 1.21x
  • Recent ROE (3.91%) is below the historical average (5.86%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1986 11.12% 10.54% 0.86x 1.23x GBX124.50K
1987 8.08% 8.34% 0.80x 1.21x GBX-227.30K
1988 12.87% 14.54% 0.70x 1.26x GBX407.30K
1989 11.80% 16.14% 0.59x 1.23x GBX318.40K
1990 11.36% 15.04% 0.63x 1.21x GBX296.00K
1991 11.01% 19.64% 0.48x 1.18x GBX271.10K
1992 7.70% 15.91% 0.38x 1.28x GBX-663.70K
1993 4.48% 10.41% 0.34x 1.26x GBX-1.65 Million
1994 3.24% 5.89% 0.44x 1.25x GBX-2.11 Million
1995 6.99% 13.22% 0.43x 1.24x GBX-1.00 Million
1996 7.71% 16.09% 0.40x 1.19x GBX-823.70K
1997 7.04% 15.27% 0.40x 1.14x GBX-1.15 Million
1998 6.69% 19.65% 0.30x 1.13x GBX-1.37 Million
1999 4.80% 15.10% 0.29x 1.10x GBX-2.39 Million
2000 5.18% 20.53% 0.23x 1.08x GBX-2.58 Million
2001 4.63% 14.28% 0.29x 1.12x GBX-3.05 Million
2002 5.66% 19.88% 0.24x 1.20x GBX-2.64 Million
2003 6.48% 23.37% 0.25x 1.10x GBX-2.39 Million
2004 5.24% 19.95% 0.25x 1.07x GBX-3.52 Million
2005 15.70% 52.77% 0.23x 1.27x GBX4.25 Million
2006 12.64% 40.50% 0.25x 1.27x GBX2.22 Million
2007 7.31% 27.41% 0.22x 1.20x GBX-2.48 Million
2008 5.48% 19.33% 0.23x 1.22x GBX-4.40 Million
2009 -1.25% -3.93% 0.25x 1.27x GBX-10.39 Million
2010 3.87% 15.76% 0.20x 1.21x GBX-5.92 Million
2011 1.04% 5.18% 0.17x 1.19x GBX-8.74 Million
2012 -0.58% -1.89% 0.27x 1.13x GBX-9.66 Million
2013 0.42% 1.86% 0.19x 1.17x GBX-8.73 Million
2014 1.16% 4.13% 0.24x 1.16x GBX-7.82 Million
2015 3.37% 13.91% 0.20x 1.21x GBX-5.90 Million
2016 3.93% 11.37% 0.28x 1.22x GBX-5.40 Million
2017 3.97% 14.66% 0.23x 1.16x GBX-5.66 Million
2018 5.02% 45.53% 0.09x 1.18x GBX-4.81 Million
2019 6.22% 38.54% 0.14x 1.18x GBX-3.79 Million
2020 3.61% 18.65% 0.17x 1.16x GBX-6.34 Million
2021 9.68% 89.13% 0.09x 1.18x GBX-368.40K
2022 5.31% 68.99% 0.07x 1.17x GBX-5.85 Million
2023 0.16% 1.54% 0.09x 1.18x GBX-12.35 Million
2024 1.32% 7.60% 0.15x 1.16x GBX-10.96 Million
2025 3.91% 22.00% 0.15x 1.21x GBX-7.95 Million

Industry Comparison

This section compares J Smart Co Contractors PLC's net assets metrics with peer companies in the Engineering & Construction industry.

Industry Context

  • Industry: Engineering & Construction
  • Average net assets among peers: $74,202,500
  • Average return on equity (ROE) among peers: 10.82%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
J Smart Co Contractors PLC (SMJ) GBX130.60 Million 11.12% 0.21x $5.67K
Aukett Fitzroy Robinson Group (AUK) $5.91 Million 29.22% 1.41x $663.98
Billington Holdings PLC (BILN) $8.58 Million 11.79% 1.54x $6.04K
Built Cybernetics plc (BUC) $2.97 Million 21.88% 2.28x $22.35K
Ceps PLC (CEPS) $3.29 Million 13.40% 0.63x $996.49
Galliford Try PLC (GFRD) $569.20 Million 16.22% 2.37x $57.86K
Hill & Smith Holdings PLC (HILS) $9.98 Million 12.25% 0.88x $216.88K
Morgan Sindall Group PLC (MGNS) $13.95 Million -34.06% 1.84x $316.21K
Nexus Infrastructure plc (NEXS) $34.14 Million 7.94% 2.54x $1.29K
RA International Group (RAI) $59.19 Million 16.82% 0.09x $156.58
Severfield PLC (SFR) $34.81 Million 12.75% 1.30x $10.60K