S&U plc

LSE:SUS UK Credit Services
Market Cap
$2.93 Million
GBX24.06 Billion GBX
Market Cap Rank
#43182 Global
#704 in UK
Share Price
GBX1980.00
Change (1 day)
-1.00%
52-Week Range
GBX1330.00 - GBX2410.00
All Time High
GBX2460.18
Categories
Companies in UK Credit Services Banking & Financial
About

S&U plc provides motor, property bridging, and specialist finance services in the United Kingdom. The company was incorporated in 1938 and is headquartered in Solihull, the United Kingdom.

S&U plc (SUS) - Net Assets

Latest net assets as of August 2025: GBX241.17 Million GBX

Based on the latest financial reports, S&U plc (SUS) has net assets worth GBX241.17 Million GBX as of August 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX434.47 Million) and total liabilities (GBX193.30 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 GBX241.17 Million
% of Total Assets 55.51%
Annual Growth Rate 10.02%
5-Year Change 31.51%
10-Year Change 85.63%
Growth Volatility 9.53

S&U plc - Net Assets Trend (1986–2025)

This chart illustrates how S&U 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 S&U plc (1986–2025)

The table below shows the annual net assets of S&U plc from 1986 to 2025.

Year Net Assets Change
2025-01-31 GBX238.08 Million +1.67%
2024-01-31 GBX234.16 Million +4.13%
2023-01-31 GBX224.88 Million +8.77%
2022-01-31 GBX206.75 Million +14.21%
2021-01-31 GBX181.03 Million +0.87%
2020-01-31 GBX179.47 Million +8.53%
2019-01-31 GBX165.37 Million +8.21%
2018-01-31 GBX152.82 Million +9.57%
2017-01-31 GBX139.47 Million +8.74%
2016-01-31 GBX128.26 Million +57.44%
2015-01-31 GBX81.46 Million +17.37%
2014-01-31 GBX69.41 Million +13.66%
2013-01-31 GBX61.07 Million +11.31%
2012-01-31 GBX54.86 Million +9.58%
2011-01-31 GBX50.07 Million +6.94%
2010-01-31 GBX46.82 Million +6.94%
2009-01-31 GBX43.78 Million +3.55%
2008-01-31 GBX42.28 Million +5.43%
2007-01-31 GBX40.10 Million +6.96%
2006-01-31 GBX37.49 Million +13.13%
2005-01-31 GBX33.14 Million -13.31%
2004-01-31 GBX38.23 Million +7.81%
2003-01-31 GBX35.46 Million +6.34%
2002-01-31 GBX33.35 Million +10.28%
2001-01-31 GBX30.24 Million +8.77%
2000-01-31 GBX27.80 Million +6.23%
1999-01-31 GBX26.17 Million +6.33%
1998-01-31 GBX24.61 Million +4.87%
1997-01-31 GBX23.47 Million +11.93%
1996-01-31 GBX20.97 Million +13.90%
1995-01-31 GBX18.41 Million +15.06%
1994-01-31 GBX16.00 Million +17.47%
1993-01-31 GBX13.62 Million +15.79%
1992-01-31 GBX11.76 Million +18.45%
1991-01-31 GBX9.93 Million +15.53%
1990-01-31 GBX8.60 Million +16.70%
1989-01-31 GBX7.37 Million +9.97%
1988-01-31 GBX6.70 Million +10.18%
1987-01-31 GBX6.08 Million +5.98%
1986-01-31 GBX5.74 Million --

Equity Component Analysis

This analysis shows how different components contribute to S&U 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 16702.5% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (January 2025)

Component Amount Percentage
Retained Earnings GBX234.06 Million 98.31%
Common Stock GBX1.72 Million 0.72%
Other Components GBX2.30 Million 0.97%
Total Equity GBX238.08 Million 100.00%

S&U plc Competitors by Market Cap

The table below lists competitors of S&U plc ranked by their market capitalization.

Company Market Cap
Riverwalk Acquisition Corp.
V:RAC-P
 		$29.87K
AMERN VANGUARD CORP
BE:AVJ
 		$29.89K
Braxia Scientific Corp
PINK:BRAXF
 		$30.02K
ARTPRICE COM (AJP.SG)
STU:AJP
 		$30.02K
METSA BOARD -B-
BE:MSRB
 		$29.86K
HMSND
PINK:HMSND
 		$29.80K
222670
KO:222670
 		$29.74K
PVI Holdings
VN:PVI
 		$29.73K

Equity Growth Attribution

This analysis shows how different factors contributed to changes in S&U plc's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 234,162,000 to 238,079,000, a change of 3,917,000 (1.7%).
  • Net income of 17,913,000 contributed positively to equity growth.
  • Dividend payments of 13,963,000 reduced retained earnings.
  • Other comprehensive income decreased equity by 230,142,000.
  • Other factors increased equity by 230,109,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income GBX17.91 Million +7.52%
Dividends Paid GBX13.96 Million -5.86%
Other Comprehensive Income GBX-230.14 Million -96.67%
Other Changes GBX230.11 Million +96.65%
Total Change GBX- 1.67%

Book Value vs Market Value Analysis

This analysis compares S&U 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: 101.05x
  • 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 4144.49x to 101.05x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1986-01-31 GBX0.48 GBX1980.00 x
1987-01-31 GBX0.51 GBX1980.00 x
1988-01-31 GBX0.56 GBX1980.00 x
1989-01-31 GBX0.61 GBX1980.00 x
1990-01-31 GBX0.70 GBX1980.00 x
1991-01-31 GBX0.79 GBX1980.00 x
1992-01-31 GBX0.95 GBX1980.00 x
1993-01-31 GBX1.11 GBX1980.00 x
1994-01-31 GBX1.31 GBX1980.00 x
1995-01-31 GBX1.51 GBX1980.00 x
1996-01-31 GBX1.73 GBX1980.00 x
1997-01-31 GBX1.94 GBX1980.00 x
1998-01-31 GBX2.04 GBX1980.00 x
1999-01-31 GBX2.17 GBX1980.00 x
2000-01-31 GBX2.31 GBX1980.00 x
2001-01-31 GBX2.52 GBX1980.00 x
2002-01-31 GBX2.79 GBX1980.00 x
2003-01-31 GBX3.02 GBX1980.00 x
2004-01-31 GBX3.26 GBX1980.00 x
2005-01-31 GBX2.82 GBX1980.00 x
2006-01-31 GBX3.19 GBX1980.00 x
2007-01-31 GBX3.42 GBX1980.00 x
2008-01-31 GBX3.60 GBX1980.00 x
2009-01-31 GBX3.73 GBX1980.00 x
2010-01-31 GBX3.99 GBX1980.00 x
2011-01-31 GBX4.23 GBX1980.00 x
2012-01-31 GBX4.61 GBX1980.00 x
2013-01-31 GBX5.13 GBX1980.00 x
2014-01-31 GBX5.83 GBX1980.00 x
2015-01-31 GBX6.81 GBX1980.00 x
2016-01-31 GBX10.69 GBX1980.00 x
2017-01-31 GBX11.59 GBX1980.00 x
2018-01-31 GBX12.67 GBX1980.00 x
2019-01-31 GBX13.71 GBX1980.00 x
2020-01-31 GBX14.87 GBX1980.00 x
2021-01-31 GBX14.92 GBX1980.00 x
2022-01-31 GBX17.02 GBX1980.00 x
2023-01-31 GBX18.51 GBX1980.00 x
2024-01-31 GBX19.27 GBX1980.00 x
2025-01-31 GBX19.59 GBX1980.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently S&U 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): 7.52%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 18.37%
  • • Asset Turnover: 0.22x
  • • Equity Multiplier: 1.87x
  • Recent ROE (7.52%) is below the historical average (16.95%), 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 6.57% 0.90% 2.99x 2.44x GBX-174.70K
1987 12.93% 1.86% 3.12x 2.23x GBX159.00K
1988 17.74% 2.84% 3.10x 2.02x GBX468.10K
1989 17.49% 3.09% 2.61x 2.17x GBX503.30K
1990 23.42% 4.27% 2.69x 2.03x GBX1.07 Million
1991 24.11% 4.83% 2.44x 2.04x GBX1.31 Million
1992 25.69% 5.46% 2.33x 2.02x GBX1.74 Million
1993 23.70% 5.81% 2.23x 1.83x GBX1.78 Million
1994 24.47% 6.61% 2.17x 1.71x GBX2.22 Million
1995 22.67% 6.52% 2.17x 1.60x GBX2.25 Million
1996 22.57% 7.09% 2.07x 1.54x GBX2.56 Million
1997 20.88% 7.87% 1.82x 1.46x GBX2.48 Million
1998 20.50% 7.89% 1.91x 1.36x GBX2.52 Million
1999 15.89% 6.26% 1.87x 1.36x GBX1.50 Million
2000 15.65% 16.05% 0.62x 1.58x GBX1.53 Million
2001 17.91% 16.62% 0.59x 1.83x GBX2.34 Million
2002 19.67% 18.68% 0.54x 1.94x GBX3.16 Million
2003 15.66% 15.87% 0.54x 1.83x GBX2.01 Million
2004 16.55% 18.64% 0.50x 1.78x GBX2.50 Million
2005 20.01% 13.08% 0.79x 1.93x GBX3.32 Million
2006 17.28% 15.70% 0.60x 1.83x GBX2.73 Million
2007 15.91% 14.91% 0.57x 1.88x GBX2.37 Million
2008 14.44% 13.28% 0.59x 1.84x GBX1.88 Million
2009 13.74% 13.03% 0.58x 1.83x GBX1.64 Million
2010 14.15% 14.46% 0.57x 1.71x GBX1.94 Million
2011 14.35% 14.96% 0.62x 1.54x GBX2.18 Million
2012 16.55% 17.48% 0.65x 1.45x GBX3.59 Million
2013 17.82% 19.94% 0.61x 1.45x GBX4.77 Million
2014 19.21% 22.18% 0.55x 1.58x GBX6.39 Million
2015 14.54% 34.41% 0.24x 1.78x GBX3.70 Million
2016 12.39% 36.71% 0.26x 1.29x GBX3.06 Million
2017 14.59% 34.58% 0.30x 1.40x GBX6.40 Million
2018 15.98% 31.72% 0.29x 1.74x GBX9.13 Million
2019 16.93% 35.69% 0.28x 1.70x GBX11.45 Million
2020 16.09% 32.11% 0.29x 1.71x GBX10.93 Million
2021 8.09% 17.49% 0.29x 1.57x GBX-3.46 Million
2022 18.37% 43.22% 0.27x 1.58x GBX17.31 Million
2023 14.99% 32.83% 0.24x 1.90x GBX11.23 Million
2024 10.86% 25.34% 0.22x 1.99x GBX2.02 Million
2025 7.52% 18.37% 0.22x 1.87x GBX-5.89 Million

Industry Comparison

This section compares S&U plc's net assets metrics with peer companies in the Credit Services industry.

Industry Context

  • Industry: Credit Services
  • Average net assets among peers: $1,451,494,031
  • Average return on equity (ROE) among peers: -5.75%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
S&U plc (SUS) GBX241.17 Million 6.57% 0.80x $29.86K
Amigo Holdings PLC (AMGO) $0.00 0.00% 0.00x $2.59K
ASA International Group PLC (ASAI) $107.07 Million -0.67% 4.41x $25.43K
Fiinu PLC (BANK) $332.01K -45.41% 2.90x $4.00K
Distribution Finance Capital Holdings PLC (DFCH) $50.89 Million -26.73% 2.96x $10.03K
Equals Group PLC (EQLS) $49.52 Million -10.85% 0.46x $34.33K
General Accident PLC (GACA) $13.97 Billion 1.33% 0.00x $126.54
H&T Group plc (HAT) $192.13 Million 11.57% 0.51x $34.39K
ICFG Limited (ICFG) $-7.14 Million 0.00% 0.00x $19.53
Sancus Lending Group Ltd (LEND) $61.25 Million 3.32% 1.93x $278.52
Litigation Capital Management Limited (LIT) $88.89 Million 9.97% 1.25x $1.34K