Windar Photonics Plc (WPHO) - Net Assets

Latest as of June 2025: GBX10.31 Million GBX ≈ $1.25K USD

Based on the latest financial reports, Windar Photonics Plc (WPHO) has net assets worth GBX10.31 Million GBX (≈ $1.25K USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX13.09 Million ≈ $1.59K USD) and total liabilities (GBX2.79 Million ≈ $339.19 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 Windar Photonics Plc tangible equity quality to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX10.31 Million
% of Total Assets	78.71%
Annual Growth Rate	17.5%
5-Year Change	2381.33%
10-Year Change	308.58%
Growth Volatility	1426.34

Windar Photonics Plc - Net Assets Trend (2011–2024)

This chart illustrates how Windar Photonics Plc's net assets have evolved over time, based on quarterly financial data. See Windar Photonics Plc liquidity coverage in days to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Windar Photonics Plc (2011–2024)

The table below shows the annual net assets of Windar Photonics Plc from 2011 to 2024. For live valuation and market cap data, see WPHO company net worth.

Year	Net Assets	Change
2024-12-31	GBX10.95 Million ≈ $1.33K	+4034.03%
2023-12-31	GBX264.92K ≈ $32.23	-22.34%
2022-12-31	GBX341.12K ≈ $41.50	+145.04%
2021-12-31	GBX-757.38K ≈ $-92.15	-271.59%
2020-12-31	GBX441.38K ≈ $53.70	-48.33%
2019-12-31	GBX854.25K ≈ $103.94	-68.60%
2018-12-31	GBX2.72 Million ≈ $331.03	+130.24%
2017-12-31	GBX1.18 Million ≈ $143.77	-35.25%
2016-12-31	GBX1.83 Million ≈ $222.05	-31.92%
2015-12-31	GBX2.68 Million ≈ $326.14	-56.06%
2014-12-31	GBX6.10 Million ≈ $742.17	+3486.88%
2013-12-31	GBX170.06K ≈ $20.69	-88.68%
2012-12-31	GBX1.50 Million ≈ $182.78	+11.69%
2011-12-31	GBX1.35 Million ≈ $163.65	--

Equity Component Analysis

This analysis shows how different components contribute to Windar Photonics 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 2057919549.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	GBX1.16 Million	10.62%
Other Comprehensive Income	GBX2.82 Million	25.72%
Other Components	GBX27.64 Million	252.33%
Total Equity	GBX10.95 Million	100.00%

Windar Photonics Plc Competitors by Market Cap

The table below lists competitors of Windar Photonics Plc ranked by their market capitalization.

Company	Market Cap
Rajvir Industries Limited NSE:RAJVIR	$311.92K
Guess? Inc. NYSE:GES	$312.91K
Montfort Capital Corp V:MONT	$313.70K
Cordel Group PLC LSE:CRDL	$314.08K
GETT Gold Inc V:GETT	$309.68K
PT Sreeya Sewu Indonesia Tbk JK:SIPD	$308.40K
Eden Research plc LSE:EDEN	$307.90K
Amigo Holdings PLC LSE:AMGO	$307.78K

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Windar Photonics Plc's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 264,923 to 10,952,007, a change of 10,687,084 (4034.0%).
Net loss of 906,190 reduced equity.
New share issuances of 12,340,702 increased equity.
Other comprehensive income decreased equity by 35,756.
Other factors decreased equity by 711,672.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	GBX-906.19K	-8.27%
Share Issuances	GBX12.34 Million	+112.68%
Other Comprehensive Income	GBX-35.76K	-0.33%
Other Changes	GBX-711.67K	-6.5%
Total Change	GBX-	4034.03%

Book Value vs Market Value Analysis

This analysis compares Windar Photonics 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: 191.00x
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 751.95x to 191.00x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2011-12-31	GBX0.04	GBX26.50	x
2012-12-31	GBX0.04	GBX26.50	x
2013-12-31	GBX0.00	GBX26.50	x
2014-12-31	GBX0.18	GBX26.50	x
2015-12-31	GBX0.07	GBX26.50	x
2016-12-31	GBX0.05	GBX26.50	x
2017-12-31	GBX0.03	GBX26.50	x
2018-12-31	GBX0.06	GBX26.50	x
2019-12-31	GBX0.02	GBX26.50	x
2020-12-31	GBX0.01	GBX26.50	x
2021-12-31	GBX-0.01	GBX26.50	x
2022-12-31	GBX0.01	GBX26.50	x
2023-12-31	GBX0.00	GBX26.50	x
2024-12-31	GBX0.14	GBX26.50	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Windar Photonics 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): -8.27%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -19.87%
• Asset Turnover: 0.29x
• Equity Multiplier: 1.43x
Recent ROE (-8.27%) is above the historical average (-174.40%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2011	-2.80%	0.00%	0.00x	1.02x	GBX-172.12K
2012	-24.79%	0.00%	0.00x	1.57x	GBX-522.65K
2013	-783.53%	-1798.67%	0.04x	11.32x	GBX-1.35 Million
2014	-42.85%	-251.65%	0.13x	1.29x	GBX-3.22 Million
2015	-141.21%	-400.16%	0.24x	1.49x	GBX-4.05 Million
2016	-172.37%	-263.01%	0.29x	2.23x	GBX-3.33 Million
2017	-188.37%	-100.55%	0.59x	3.20x	GBX-2.34 Million
2018	-29.15%	-22.66%	0.68x	1.88x	GBX-1.07 Million
2019	-360.42%	-261.39%	0.34x	4.12x	GBX-3.16 Million
2020	-303.63%	-100.47%	0.39x	7.79x	GBX-1.38 Million
2021	0.00%	-204.73%	0.16x	0.00x	GBX-1.05 Million
2022	-315.34%	-58.04%	0.43x	12.58x	GBX-1.11 Million
2023	-68.90%	-3.83%	1.32x	13.59x	GBX-209.01K
2024	-8.27%	-19.87%	0.29x	1.43x	GBX-2.00 Million

Industry Comparison

This section compares Windar Photonics Plc's net assets metrics with peer companies in the Electronic Components industry.

Industry Context

Industry: Electronic Components
Average net assets among peers: $103,178,096
Average return on equity (ROE) among peers: -34.49%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Windar Photonics Plc (WPHO)	GBX10.31 Million	-2.80%	0.27x	$310.72K
CAP-XX Limited (CPX)	$3.00	-400.00%	1.33x	$204.56K
Discoverie Group PLC (DSCV)	$303.60 Million	7.02%	0.93x	$8.35 Million
Gooch & Housego Plc (GHH)	$54.10 Million	13.91%	0.56x	$3.40 Million
Strix Group Plc (KETL)	$37.25 Million	45.08%	4.62x	$1.12 Million
Light Science Technologies Holdings PLC (LST)	$453.96K	24.17%	8.84x	$70.98K
Raspberry Pi Holdings PLC (RPI)	$179.03 Million	9.20%	0.38x	$19.84 Million
Solid State Plc (SOLI)	$3.19 Million	12.71%	1.20x	$1.26 Million
TT Electronics Plc (TTG)	$247.80 Million	11.99%	1.08x	$2.54 Million

About Windar Photonics Plc

LSE:WPHO UK Electronic Components

Market Cap

$310.72K

GBX2.55 Billion GBX

Market Cap Rank

#30994 Global

#975 in UK

Share Price

GBX26.50

Change (1 day)

+0.00%

52-Week Range

GBX25.50 - GBX66.00

All Time High

GBX66.00