S&U plc (SUS) - Net Assets
Based on the latest financial reports, S&U plc (SUS) has net assets worth GBX249.00 Million GBX (≈ $30.30K USD) as of January 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX501.22 Million ≈ $60.98K USD) and total liabilities (GBX252.22 Million ≈ $30.69K 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 SUS intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX249.00 Million |
| % of Total Assets | 49.68% |
| Annual Growth Rate | 9.88% |
| 5-Year Change | 20.44% |
| 10-Year Change | 78.54% |
| Growth Volatility | 9.45 |
S&U plc - Net Assets Trend (1986–2026)
This chart illustrates how S&U plc's net assets have evolved over time, based on quarterly financial data. See defensive interval ratio of S&U plc to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for S&U plc (1986–2026)
The table below shows the annual net assets of S&U plc from 1986 to 2026. For live valuation and market cap data, see how much is S&U plc worth.
| Year | Net Assets | Change |
|---|---|---|
| 2026-01-31 | GBX249.00 Million ≈ $30.30K |
+4.59% |
| 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 17486.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (January 2026)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX244.98 Million | 98.39% |
| Common Stock | GBX1.72 Million | 0.69% |
| Other Components | GBX2.30 Million | 0.92% |
| Total Equity | GBX249.00 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 |
|---|---|
|
Cyanotech Corporation
NASDAQ:CYAN
|
$2.88 Million |
|
GAS2GRID Ltd
AU:GGX
|
$2.88 Million |
|
Twin Hospitality Group Inc.
NASDAQ:TWNP
|
$2.89 Million |
|
Sanichi Technology Bhd
KLSE:0133
|
$2.89 Million |
|
Future Lifestyle Fashions Limited
NSE:FLFL
|
$2.88 Million |
|
TTCL Public Company Limited
BK:TTCL
|
$2.88 Million |
|
Xamble Group Ltd
AU:XGL
|
$2.88 Million |
|
Braille Energy Systems Inc
V:BES
|
$2.87 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 2025 to 2026, total equity changed from 238,079,000 to 249,001,000, a change of 10,922,000 (4.6%).
- Net income of 23,713,000 contributed positively to equity growth.
- Dividend payments of 12,748,000 reduced retained earnings.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX23.71 Million | +9.52% |
| Dividends Paid | GBX12.75 Million | -5.12% |
| Other Changes | GBX-43.00K | -0.02% |
| Total Change | GBX- | 4.59% |
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: 95.16x
- 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 4081.70x to 95.16x 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 | GBX1950.00 | x |
| 1987-01-31 | GBX0.51 | GBX1950.00 | x |
| 1988-01-31 | GBX0.56 | GBX1950.00 | x |
| 1989-01-31 | GBX0.61 | GBX1950.00 | x |
| 1990-01-31 | GBX0.70 | GBX1950.00 | x |
| 1991-01-31 | GBX0.79 | GBX1950.00 | x |
| 1992-01-31 | GBX0.95 | GBX1950.00 | x |
| 1993-01-31 | GBX1.11 | GBX1950.00 | x |
| 1994-01-31 | GBX1.31 | GBX1950.00 | x |
| 1995-01-31 | GBX1.51 | GBX1950.00 | x |
| 1996-01-31 | GBX1.73 | GBX1950.00 | x |
| 1997-01-31 | GBX1.94 | GBX1950.00 | x |
| 1998-01-31 | GBX2.04 | GBX1950.00 | x |
| 1999-01-31 | GBX2.17 | GBX1950.00 | x |
| 2000-01-31 | GBX2.31 | GBX1950.00 | x |
| 2001-01-31 | GBX2.52 | GBX1950.00 | x |
| 2002-01-31 | GBX2.79 | GBX1950.00 | x |
| 2003-01-31 | GBX3.02 | GBX1950.00 | x |
| 2004-01-31 | GBX3.26 | GBX1950.00 | x |
| 2005-01-31 | GBX2.82 | GBX1950.00 | x |
| 2006-01-31 | GBX3.19 | GBX1950.00 | x |
| 2007-01-31 | GBX3.42 | GBX1950.00 | x |
| 2008-01-31 | GBX3.60 | GBX1950.00 | x |
| 2009-01-31 | GBX3.73 | GBX1950.00 | x |
| 2010-01-31 | GBX3.99 | GBX1950.00 | x |
| 2011-01-31 | GBX4.23 | GBX1950.00 | x |
| 2012-01-31 | GBX4.61 | GBX1950.00 | x |
| 2013-01-31 | GBX5.13 | GBX1950.00 | x |
| 2014-01-31 | GBX5.83 | GBX1950.00 | x |
| 2015-01-31 | GBX6.81 | GBX1950.00 | x |
| 2016-01-31 | GBX10.69 | GBX1950.00 | x |
| 2017-01-31 | GBX11.59 | GBX1950.00 | x |
| 2018-01-31 | GBX12.67 | GBX1950.00 | x |
| 2019-01-31 | GBX13.71 | GBX1950.00 | x |
| 2020-01-31 | GBX14.87 | GBX1950.00 | x |
| 2021-01-31 | GBX14.92 | GBX1950.00 | x |
| 2022-01-31 | GBX17.02 | GBX1950.00 | x |
| 2023-01-31 | GBX18.51 | GBX1950.00 | x |
| 2024-01-31 | GBX19.27 | GBX1950.00 | x |
| 2025-01-31 | GBX19.59 | GBX1950.00 | x |
| 2026-01-31 | GBX20.49 | GBX1950.00 | 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): 9.52%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 22.07%
- • Asset Turnover: 0.21x
- • Equity Multiplier: 2.01x
- Recent ROE (9.52%) is below the historical average (16.77%), 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 |
| 2026 | 9.52% | 22.07% | 0.21x | 2.01x | GBX-1.19 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: $5,444,943,600
- Average return on equity (ROE) among peers: -19.66%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| S&U plc (SUS) | GBX249.00 Million | 6.57% | 1.01x | $2.88 Million |
| Amigo Holdings PLC (AMGO) | $12.60 Million | -276.23% | 16.39x | $307.78K |
| ASA International Group PLC (ASAI) | $161.85 Million | 35.28% | 3.93x | $2.70 Million |
| Distribution Finance Capital Holdings PLC (DFCH) | $2.85 Million | -23.80% | 0.02x | $1.13 Million |
| Funding Circle Holdings PLC (FCH) | $228.40 Million | 20.14% | 1.35x | $4.97 Million |
| General Accident PLC (GACA) | $13.97 Billion | 1.33% | 0.00x | $374.75 Million |
| H&T Group plc (HAT) | $86.77 Million | 14.86% | 0.50x | $3.44 Million |
| International Personal Finance PLC (IPF) | $39.76 Billion | 0.00% | 15.47x | $6.63 Million |
| Sancus Lending Group Ltd (LEND) | $61.25 Million | 3.32% | 1.93x | $83.56K |
| Litigation Capital Management Limited (LIT) | $148.93 Million | 23.24% | 1.73x | $28.74K |
| Orchard Funding Group PLC (ORCH) | $15.80 Million | 5.31% | 1.05x | $150.69K |
About S&U plc
S&U plc, together with its subsidiaries, provides motor, property bridging, and specialist finance services in the United Kingdom. It operates through Motor Finance and Property Bridging Finance. The company was incorporated in 1938 and is based in Solihull, the United Kingdom.