S&U plc (SUS) - Net Assets
Based on the latest financial reports, S&U plc (SUS) has net assets worth GBX241.17 Million GBX (≈ $29.34K USD) 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 ≈ $52.86K USD) and total liabilities (GBX193.30 Million ≈ $23.52K 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. Read S&U plc total liabilities for a breakdown of total debt and financial obligations.
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. Also explore SUS asset base for the complete picture of this company's asset base.
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. For live valuation and market cap data, see how much is S&U plc worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-01-31 | GBX238.08 Million ≈ $28.97K |
+1.67% |
| 2024-01-31 | GBX234.16 Million ≈ $28.49K |
+4.13% |
| 2023-01-31 | GBX224.88 Million ≈ $27.36K |
+8.77% |
| 2022-01-31 | GBX206.75 Million ≈ $25.16K |
+14.21% |
| 2021-01-31 | GBX181.03 Million ≈ $22.03K |
+0.87% |
| 2020-01-31 | GBX179.47 Million ≈ $21.84K |
+8.53% |
| 2019-01-31 | GBX165.37 Million ≈ $20.12K |
+8.21% |
| 2018-01-31 | GBX152.82 Million ≈ $18.59K |
+9.57% |
| 2017-01-31 | GBX139.47 Million ≈ $16.97K |
+8.74% |
| 2016-01-31 | GBX128.26 Million ≈ $15.61K |
+57.44% |
| 2015-01-31 | GBX81.46 Million ≈ $9.91K |
+17.37% |
| 2014-01-31 | GBX69.41 Million ≈ $8.45K |
+13.66% |
| 2013-01-31 | GBX61.07 Million ≈ $7.43K |
+11.31% |
| 2012-01-31 | GBX54.86 Million ≈ $6.68K |
+9.58% |
| 2011-01-31 | GBX50.07 Million ≈ $6.09K |
+6.94% |
| 2010-01-31 | GBX46.82 Million ≈ $5.70K |
+6.94% |
| 2009-01-31 | GBX43.78 Million ≈ $5.33K |
+3.55% |
| 2008-01-31 | GBX42.28 Million ≈ $5.14K |
+5.43% |
| 2007-01-31 | GBX40.10 Million ≈ $4.88K |
+6.96% |
| 2006-01-31 | GBX37.49 Million ≈ $4.56K |
+13.13% |
| 2005-01-31 | GBX33.14 Million ≈ $4.03K |
-13.31% |
| 2004-01-31 | GBX38.23 Million ≈ $4.65K |
+7.81% |
| 2003-01-31 | GBX35.46 Million ≈ $4.31K |
+6.34% |
| 2002-01-31 | GBX33.35 Million ≈ $4.06K |
+10.28% |
| 2001-01-31 | GBX30.24 Million ≈ $3.68K |
+8.77% |
| 2000-01-31 | GBX27.80 Million ≈ $3.38K |
+6.23% |
| 1999-01-31 | GBX26.17 Million ≈ $3.18K |
+6.33% |
| 1998-01-31 | GBX24.61 Million ≈ $2.99K |
+4.87% |
| 1997-01-31 | GBX23.47 Million ≈ $2.86K |
+11.93% |
| 1996-01-31 | GBX20.97 Million ≈ $2.55K |
+13.90% |
| 1995-01-31 | GBX18.41 Million ≈ $2.24K |
+15.06% |
| 1994-01-31 | GBX16.00 Million ≈ $1.95K |
+17.47% |
| 1993-01-31 | GBX13.62 Million ≈ $1.66K |
+15.79% |
| 1992-01-31 | GBX11.76 Million ≈ $1.43K |
+18.45% |
| 1991-01-31 | GBX9.93 Million ≈ $1.21K |
+15.53% |
| 1990-01-31 | GBX8.60 Million ≈ $1.05K |
+16.70% |
| 1989-01-31 | GBX7.37 Million ≈ $896.35 |
+9.97% |
| 1988-01-31 | GBX6.70 Million ≈ $815.07 |
+10.18% |
| 1987-01-31 | GBX6.08 Million ≈ $739.76 |
+5.98% |
| 1986-01-31 | GBX5.74 Million ≈ $698.03 |
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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 |
|---|---|
|
LOBE SCIENCES LTD
F:6YX0
|
$2.90 Million |
|
Bonyf NV
PA:MLBON
|
$2.90 Million |
|
Tullow Oil PLC
LSE:TLW
|
$2.91 Million |
|
Ximen Mining Corp
V:XIM
|
$2.91 Million |
|
Capitan Investment Ltd
V:CAI
|
$2.90 Million |
|
On The Beach Group PLC
LSE:OTB
|
$2.89 Million |
|
Sabre Resources Ltd
AU:SBR
|
$2.89 Million |
|
QcX Gold Corp
V:QCX
|
$2.89 Million |
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: 100.03x
- 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 4102.63x to 100.03x 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 | GBX1960.00 | x |
| 1987-01-31 | GBX0.51 | GBX1960.00 | x |
| 1988-01-31 | GBX0.56 | GBX1960.00 | x |
| 1989-01-31 | GBX0.61 | GBX1960.00 | x |
| 1990-01-31 | GBX0.70 | GBX1960.00 | x |
| 1991-01-31 | GBX0.79 | GBX1960.00 | x |
| 1992-01-31 | GBX0.95 | GBX1960.00 | x |
| 1993-01-31 | GBX1.11 | GBX1960.00 | x |
| 1994-01-31 | GBX1.31 | GBX1960.00 | x |
| 1995-01-31 | GBX1.51 | GBX1960.00 | x |
| 1996-01-31 | GBX1.73 | GBX1960.00 | x |
| 1997-01-31 | GBX1.94 | GBX1960.00 | x |
| 1998-01-31 | GBX2.04 | GBX1960.00 | x |
| 1999-01-31 | GBX2.17 | GBX1960.00 | x |
| 2000-01-31 | GBX2.31 | GBX1960.00 | x |
| 2001-01-31 | GBX2.52 | GBX1960.00 | x |
| 2002-01-31 | GBX2.79 | GBX1960.00 | x |
| 2003-01-31 | GBX3.02 | GBX1960.00 | x |
| 2004-01-31 | GBX3.26 | GBX1960.00 | x |
| 2005-01-31 | GBX2.82 | GBX1960.00 | x |
| 2006-01-31 | GBX3.19 | GBX1960.00 | x |
| 2007-01-31 | GBX3.42 | GBX1960.00 | x |
| 2008-01-31 | GBX3.60 | GBX1960.00 | x |
| 2009-01-31 | GBX3.73 | GBX1960.00 | x |
| 2010-01-31 | GBX3.99 | GBX1960.00 | x |
| 2011-01-31 | GBX4.23 | GBX1960.00 | x |
| 2012-01-31 | GBX4.61 | GBX1960.00 | x |
| 2013-01-31 | GBX5.13 | GBX1960.00 | x |
| 2014-01-31 | GBX5.83 | GBX1960.00 | x |
| 2015-01-31 | GBX6.81 | GBX1960.00 | x |
| 2016-01-31 | GBX10.69 | GBX1960.00 | x |
| 2017-01-31 | GBX11.59 | GBX1960.00 | x |
| 2018-01-31 | GBX12.67 | GBX1960.00 | x |
| 2019-01-31 | GBX13.71 | GBX1960.00 | x |
| 2020-01-31 | GBX14.87 | GBX1960.00 | x |
| 2021-01-31 | GBX14.92 | GBX1960.00 | x |
| 2022-01-31 | GBX17.02 | GBX1960.00 | x |
| 2023-01-31 | GBX18.51 | GBX1960.00 | x |
| 2024-01-31 | GBX19.27 | GBX1960.00 | x |
| 2025-01-31 | GBX19.59 | GBX1960.00 | 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: $1,490,410,346
- Average return on equity (ROE) among peers: 1.63%
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 | $2.90 Million |
| Amigo Holdings PLC (AMGO) | $0.00 | 0.00% | 0.00x | $356.37K |
| ASA International Group PLC (ASAI) | $62.48 Million | 23.91% | 2.11x | $2.54 Million |
| Distribution Finance Capital Holdings PLC (DFCH) | $54.55 Million | -13.32% | 1.39x | $1.19 Million |
| Funding Circle Holdings PLC (FCH) | $104.20 Million | -44.72% | 0.11x | $4.95 Million |
| General Accident PLC (GACA) | $13.94 Billion | 0.99% | 0.00x | $374.75 Million |
| H&T Group plc (HAT) | $61.68 Million | 27.86% | 0.74x | $3.44 Million |
| International Personal Finance PLC (IPF) | $367.10 Million | 11.41% | 1.72x | $6.61 Million |
| Sancus Lending Group Ltd (LEND) | $95.42 Million | -11.81% | 0.64x | $87.04K |
| Litigation Capital Management Limited (LIT) | $183.47 Million | 17.16% | 1.99x | $55.10K |
| Orchard Funding Group PLC (ORCH) | $34.20 Million | 4.78% | 0.01x | $151.99K |
About S&U plc
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.