Value & Income Trust

LSE:VIP UK REIT - Retail
Market Cap
$967.31K
GBX7.95 Billion GBX
Market Cap Rank
#49603 Global
#1386 in UK
Share Price
GBX196.25
Change (1 day)
+1.42%
52-Week Range
GBX173.00 - GBX215.00
All Time High
GBX235.73
Categories
Companies in UK REIT - Retail
About

Value and Income Trust plc is a closed-ended equity mutual fund launched by Value & Income Services Limited. The fund is co-managed by OLIM Ltd. and OLIM Property Limited. It invests in the public equity markets of the United Kingdom. The fund also invests in convertible securities. It seeks to invest in stocks of companies operating across diversified sectors. It primarily invests in dividend pa… Read more

Value & Income Trust (VIP) - Net Assets

Latest net assets as of September 2025: GBX89.02 Million GBX

Based on the latest financial reports, Value & Income Trust (VIP) has net assets worth GBX89.02 Million GBX as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX140.81 Million) and total liabilities (GBX51.79 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 GBX89.02 Million
% of Total Assets 63.22%
Annual Growth Rate 0.62%
5-Year Change -23.6%
10-Year Change -37.92%
Growth Volatility 17.21

Value & Income Trust - Net Assets Trend (2004–2025)

This chart illustrates how Value & Income Trust's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Value & Income Trust (2004–2025)

The table below shows the annual net assets of Value & Income Trust from 2004 to 2025.

Year Net Assets Change
2025-03-31 GBX90.21 Million -0.98%
2024-03-31 GBX91.10 Million -14.21%
2023-03-31 GBX106.19 Million -22.43%
2022-03-31 GBX136.90 Million +15.94%
2021-03-31 GBX118.08 Million +2.41%
2020-03-31 GBX115.31 Million -23.86%
2019-03-31 GBX151.43 Million +0.61%
2018-03-31 GBX150.52 Million -4.36%
2017-03-31 GBX157.38 Million +8.31%
2016-03-31 GBX145.31 Million -2.40%
2015-03-31 GBX148.88 Million +0.42%
2014-03-31 GBX148.26 Million +9.14%
2013-03-31 GBX135.84 Million +17.51%
2012-03-31 GBX115.60 Million +1.88%
2011-03-31 GBX113.46 Million +7.48%
2010-03-31 GBX105.56 Million +40.00%
2009-03-31 GBX75.41 Million -34.05%
2008-03-31 GBX114.34 Million -16.04%
2007-03-31 GBX136.19 Million +14.75%
2006-03-31 GBX118.69 Million +21.94%
2005-03-31 GBX97.33 Million +22.87%
2004-03-31 GBX79.21 Million --

Equity Component Analysis

This analysis shows how different components contribute to Value & Income Trust'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 6721000000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (March 2025)

Component Amount Percentage
Retained Earnings GBX67.21 Million 74.50%
Common Stock GBX4.55 Million 5.05%
Other Components GBX18.45 Million 20.45%
Total Equity GBX90.21 Million 100.00%

Value & Income Trust Competitors by Market Cap

The table below lists competitors of Value & Income Trust ranked by their market capitalization.

Company Market Cap
T M M Inc New
PINK:TMMI
 		$226.54
Top End Energy Ltd
AU:TEE
 		$226.78
EMPEROR INTL HLDGS
MU:EM3A
 		$226.78
KENDRICK RES LS -0003
STU:UKI
 		$227.01
Red Oak Hereford Farms Inc
PINK:HERF
 		$226.33
Cape Lambert Resources Limited
STU:HM5
 		$225.39
Oracle Commodity Holding Corp.
OTCGREY:ORLCF
 		$224.61
Blackrock North American Income Trust PLC
LSE:BRSA
 		$223.60

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Value & Income Trust's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 91,100,000 to 90,211,000, a change of -889,000 (-1.0%).
  • Net income of 6,060,000 contributed positively to equity growth.
  • Dividend payments of 5,775,000 reduced retained earnings.
  • Share repurchases of 1,174,000 reduced equity.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income GBX6.06 Million +6.72%
Dividends Paid GBX5.78 Million -6.4%
Share Repurchases GBX1.17 Million -1.3%
Total Change GBX- -0.98%

Book Value vs Market Value Analysis

This analysis compares Value & Income Trust'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: 92.20x
  • 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 114.83x to 92.20x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2004-03-31 GBX1.71 GBX196.25 x
2005-03-31 GBX2.14 GBX196.25 x
2006-03-31 GBX2.61 GBX196.25 x
2007-03-31 GBX2.99 GBX196.25 x
2008-03-31 GBX2.51 GBX196.25 x
2009-03-31 GBX1.66 GBX196.25 x
2010-03-31 GBX2.32 GBX196.25 x
2011-03-31 GBX2.49 GBX196.25 x
2012-03-31 GBX2.54 GBX196.25 x
2013-03-31 GBX2.98 GBX196.25 x
2014-03-31 GBX3.25 GBX196.25 x
2015-03-31 GBX3.27 GBX196.25 x
2016-03-31 GBX3.19 GBX196.25 x
2017-03-31 GBX3.46 GBX196.25 x
2018-03-31 GBX3.30 GBX196.25 x
2019-03-31 GBX3.32 GBX196.25 x
2020-03-31 GBX2.53 GBX196.25 x
2021-03-31 GBX2.61 GBX196.25 x
2022-03-31 GBX3.14 GBX196.25 x
2023-03-31 GBX2.45 GBX196.25 x
2024-03-31 GBX2.13 GBX196.25 x
2025-03-31 GBX2.13 GBX196.25 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Value & Income Trust 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): 6.72%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 50.38%
  • • Asset Turnover: 0.08x
  • • Equity Multiplier: 1.68x
  • Recent ROE (6.72%) is above the historical average (3.95%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2004 22.28% 76.96% 0.19x 1.53x GBX9.56 Million
2005 22.31% 78.52% 0.20x 1.40x GBX11.99 Million
2006 20.41% 79.02% 0.19x 1.34x GBX12.36 Million
2007 15.03% 76.32% 0.15x 1.30x GBX6.85 Million
2008 -16.24% 0.00% -0.10x 1.34x GBX-30.00 Million
2009 -47.11% 0.00% -0.28x 1.51x GBX-43.06 Million
2010 31.80% 88.55% 0.26x 1.36x GBX23.02 Million
2011 10.01% 70.24% 0.11x 1.34x GBX13.70K
2012 4.95% 52.32% 0.07x 1.33x GBX-5.83 Million
2013 17.64% 99.49% 0.14x 1.27x GBX10.37 Million
2014 10.95% 96.23% 0.09x 1.25x GBX1.41 Million
2015 3.08% 87.81% 0.03x 1.29x GBX-10.30 Million
2016 0.42% 45.04% 0.01x 1.28x GBX-13.91 Million
2017 10.91% 96.90% 0.08x 1.33x GBX1.43 Million
2018 -1.17% 0.00% -0.01x 1.34x GBX-16.81 Million
2019 4.09% 90.44% 0.03x 1.34x GBX-8.95 Million
2020 -26.59% 0.00% -0.16x 1.67x GBX-42.19 Million
2021 10.69% 100.21% 0.07x 1.52x GBX811.70K
2022 17.72% 108.92% 0.11x 1.45x GBX10.57 Million
2023 -22.50% 0.00% -0.11x 1.51x GBX-34.52 Million
2024 -8.45% 0.00% -0.02x 1.61x GBX-16.81 Million
2025 6.72% 50.38% 0.08x 1.68x GBX-2.96 Million

Industry Comparison

This section compares Value & Income Trust's net assets metrics with peer companies in the REIT - Retail industry.

Industry Context

  • Industry: REIT - Retail
  • Average net assets among peers: $4,568,100,000
  • Average return on equity (ROE) among peers: 7.45%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Value & Income Trust (VIP) GBX89.02 Million 22.28% 0.58x $226.51
Shaftesbury Capital PLC (SHC) $4.57 Billion 7.45% 0.29x $296.56K