Spiritus Mundi PLC

LSE:SPMU UK Shell Companies
Market Cap
$224.94
GBX1.85 Million GBX
Market Cap Rank
#50492 Global
#1554 in UK
Share Price
GBX0.04
Change (1 day)
+0.00%
52-Week Range
GBX0.04 - GBX3.75
All Time High
GBX8.00
About

Spiritus Mundi Plc does not have significant operations. It focuses on acquisition opportunities in the clinical diagnostics sector, including clinical laboratory services, clinical diagnostics, and healthcare IT platforms in Europe and Asia. The company was incorporated in 2021 and is based in London, the United Kingdom.

Spiritus Mundi PLC (SPMU) - Net Assets

Latest net assets as of March 2025: GBX-473.93K GBX

Based on the latest financial reports, Spiritus Mundi PLC (SPMU) has net assets worth GBX-473.93K GBX as of March 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX71.30K) and total liabilities (GBX545.23K). 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 GBX-473.93K
% of Total Assets -664.69%
Annual Growth Rate N/A
5-Year Change N/A
10-Year Change N/A
Growth Volatility 33.95

Spiritus Mundi PLC - Net Assets Trend (2022–2024)

This chart illustrates how Spiritus Mundi 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 Spiritus Mundi PLC (2022–2024)

The table below shows the annual net assets of Spiritus Mundi PLC from 2022 to 2024.

Year Net Assets Change
2024-09-30 GBX-140.06K -132.89%
2023-09-30 GBX425.85K -64.99%
2022-03-31 GBX1.22 Million --

Equity Component Analysis

This analysis shows how different components contribute to Spiritus Mundi 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 56591000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (September 2024)

Component Amount Percentage
Other Components GBX1.45 Million %
Total Equity GBX-140.06K 100.00%

Spiritus Mundi PLC Competitors by Market Cap

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

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 425,847 to -140,063, a change of -565,910 (-132.9%).
  • Net loss of 592,921 reduced equity.
  • Other factors increased equity by 27,011.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income GBX-592.92K -423.32%
Other Changes GBX27.01K +19.28%
Total Change GBX- -132.89%

Book Value vs Market Value Analysis

This analysis compares Spiritus Mundi 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

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2023-09-30 GBX0.01 GBX0.04 x
2024-09-30 GBX0.00 GBX0.04 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Spiritus Mundi 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): 0.00%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 0.00%
  • • Asset Turnover: 0.00x
  • • Equity Multiplier: 0.00x
  • Recent ROE (0.00%) is above the historical average (-63.17%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2023 -126.33% 0.00% 0.00x 1.20x GBX-580.56K
2024 0.00% 0.00% 0.00x 0.00x GBX-578.91K

Industry Comparison

This section compares Spiritus Mundi PLC's net assets metrics with peer companies in the Shell Companies industry.

Industry Context

  • Industry: Shell Companies
  • Average net assets among peers: $829,948
  • Average return on equity (ROE) among peers: -39.87%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Spiritus Mundi PLC (SPMU) GBX-473.93K -126.33% N/A $32.69
Acceler8 Ventures PLC (AC8) $168.72K -109.65% 0.49x $91.25
Alkemy Capital Investments Plc (ALK) $-824.59K 0.00% 0.00x $5.48K
Alteration Earth PLC (ALTE) $796.48K -34.33% 0.07x $273.76
ARDANA (ARA) $779.77K -0.03% 0.05x $44.71
Bay Capital PLC (BAY) $5.12 Million -25.54% 0.19x $508.89
Beacon Rise Holdings PLC (BRS) $285.17K -0.04% 0.25x $274.78
EARNZ plc (EARN) $2.74 Million -81.47% 0.31x $896.10
Electric Guitar PLC (ELEG) $-912.93K 0.00% 0.00x $125.95
Ikigai Ventures Ltd (IKIV) $-18.49K 0.00% 0.00x $1.06K
Inspirit Energy Holdings Plc (INSP) $170.00K -147.65% 0.70x $19.06