Borges Agricultural & Industrial Nuts S.A. (BAIN) - Net Assets
Based on the latest financial reports, Borges Agricultural & Industrial Nuts S.A. (BAIN) has net assets worth €79.19 Million EUR (≈ $92.59 Million USD) as of November 2024. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€122.40 Million ≈ $143.09 Million USD) and total liabilities (€43.20 Million ≈ $50.51 Million 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 asset resilience ratio of Borges Agricultural & Industrial Nuts S. to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €79.19 Million |
| % of Total Assets | 64.7% |
| Annual Growth Rate | 12.3% |
| 5-Year Change | 31.38% |
| 10-Year Change | 605.75% |
| Growth Volatility | 77.11 |
Borges Agricultural & Industrial Nuts S.A. - Net Assets Trend (2004–2024)
This chart illustrates how Borges Agricultural & Industrial Nuts S.A.'s net assets have evolved over time, based on quarterly financial data. Also explore Borges Agricultural & Industrial Nuts S. balance sheet assets for the complete picture of this company's asset base.
Annual Net Assets for Borges Agricultural & Industrial Nuts S.A. (2004–2024)
The table below shows the annual net assets of Borges Agricultural & Industrial Nuts S.A. from 2004 to 2024. For live valuation and market cap data, see market cap of Borges Agricultural & Industrial Nuts S..
| Year | Net Assets | Change |
|---|---|---|
| 2024-05-31 | €80.43 Million ≈ $94.03 Million |
+34.79% |
| 2023-05-31 | €59.67 Million ≈ $69.76 Million |
-4.03% |
| 2022-05-31 | €62.17 Million ≈ $72.68 Million |
+0.63% |
| 2021-05-31 | €61.78 Million ≈ $72.23 Million |
+0.92% |
| 2020-05-31 | €61.22 Million ≈ $71.57 Million |
-0.02% |
| 2019-05-31 | €61.23 Million ≈ $71.59 Million |
+4.48% |
| 2018-05-31 | €58.61 Million ≈ $68.52 Million |
+7.14% |
| 2017-05-31 | €54.70 Million ≈ $63.96 Million |
+5.15% |
| 2016-05-31 | €52.03 Million ≈ $60.83 Million |
+356.55% |
| 2015-05-31 | €11.40 Million ≈ $13.32 Million |
+9.33% |
| 2014-05-31 | €10.42 Million ≈ $12.19 Million |
+12.58% |
| 2013-05-31 | €9.26 Million ≈ $10.82 Million |
+4.21% |
| 2012-05-31 | €8.88 Million ≈ $10.39 Million |
+5.16% |
| 2011-05-31 | €8.45 Million ≈ $9.88 Million |
+0.59% |
| 2010-05-31 | €8.40 Million ≈ $9.82 Million |
+2.80% |
| 2009-05-31 | €8.17 Million ≈ $9.55 Million |
+0.75% |
| 2008-05-31 | €8.11 Million ≈ $9.48 Million |
+0.36% |
| 2007-05-31 | €8.08 Million ≈ $9.45 Million |
+0.10% |
| 2006-05-31 | €8.07 Million ≈ $9.44 Million |
+2.30% |
| 2005-05-31 | €7.89 Million ≈ $9.22 Million |
-0.17% |
| 2004-05-31 | €7.90 Million ≈ $9.24 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Borges Agricultural & Industrial Nuts S.A.'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 2103661100.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (May 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €21.00 Million | 26.11% |
| Common Stock | €9.95 Million | 12.37% |
| Other Comprehensive Income | €47.07 Million | 58.52% |
| Other Components | €2.41 Million | 2.99% |
| Total Equity | €80.43 Million | 100.00% |
Borges Agricultural & Industrial Nuts S.A. Competitors by Market Cap
The table below lists competitors of Borges Agricultural & Industrial Nuts S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Oswal Greentech Limited
NSE:OSWALGREEN
|
$78.51 Million |
|
Imas Makina Sanayi AS
IS:IMASM
|
$78.52 Million |
|
Laboratorios Richmond SACIF
BA:RICH
|
$78.53 Million |
|
Quality Construction Products Public Company Limited
BK:Q-CON
|
$78.55 Million |
|
Grupe S.A.B. de C.V
MX:CIDMEGA
|
$78.50 Million |
|
Graha Layar Prima Tbk
JK:BLTZ
|
$78.49 Million |
|
XBP Europe Holdings Inc
NASDAQ:XBP
|
$78.48 Million |
|
Hotel Holiday Garden
TW:2702
|
$78.45 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Borges Agricultural & Industrial Nuts S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 59,668,000 to 80,426,000, a change of 20,758,000 (34.8%).
- Net income of 21,001,000 contributed positively to equity growth.
- New share issuances of 4,000 increased equity.
- Other comprehensive income decreased equity by 2,908,000.
- Other factors increased equity by 2,661,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €21.00 Million | +26.11% |
| Share Issuances | €4.00K | +0.0% |
| Other Comprehensive Income | €-2.91 Million | -3.62% |
| Other Changes | €2.66 Million | +3.31% |
| Total Change | €- | 34.79% |
Book Value vs Market Value Analysis
This analysis compares Borges Agricultural & Industrial Nuts S.A.'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: 0.98x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 2.64x to 0.98x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2004-05-31 | €1.29 | €3.40 | x |
| 2005-05-31 | €1.31 | €3.40 | x |
| 2006-05-31 | €1.35 | €3.40 | x |
| 2007-05-31 | €1.35 | €3.40 | x |
| 2008-05-31 | €1.35 | €3.40 | x |
| 2009-05-31 | €1.37 | €3.40 | x |
| 2010-05-31 | €1.39 | €3.40 | x |
| 2011-05-31 | €1.43 | €3.40 | x |
| 2012-05-31 | €1.50 | €3.40 | x |
| 2013-05-31 | €1.56 | €3.40 | x |
| 2014-05-31 | €1.76 | €3.40 | x |
| 2015-05-31 | €1.92 | €3.40 | x |
| 2016-05-31 | €4.67 | €3.40 | x |
| 2017-05-31 | €2.27 | €3.40 | x |
| 2018-05-31 | €2.44 | €3.40 | x |
| 2019-05-31 | €2.55 | €3.40 | x |
| 2020-05-31 | €2.55 | €3.40 | x |
| 2021-05-31 | €2.67 | €3.40 | x |
| 2022-05-31 | €2.69 | €3.40 | x |
| 2023-05-31 | €2.58 | €3.40 | x |
| 2024-05-31 | €3.48 | €3.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Borges Agricultural & Industrial Nuts S.A. 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): 26.11%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 17.95%
- • Asset Turnover: 0.74x
- • Equity Multiplier: 1.96x
- Recent ROE (26.11%) is above the historical average (4.24%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2004 | 1.80% | 9.51% | 0.16x | 1.18x | €-591.79K |
| 2005 | 1.74% | 9.33% | 0.16x | 1.19x | €-605.93K |
| 2006 | 3.75% | 22.50% | 0.14x | 1.19x | €-471.22K |
| 2007 | 0.55% | 2.91% | 0.15x | 1.24x | €-713.79K |
| 2008 | 0.76% | 4.14% | 0.15x | 1.21x | €-700.55K |
| 2009 | 1.56% | 7.81% | 0.17x | 1.19x | €-646.20K |
| 2010 | 2.91% | 13.65% | 0.17x | 1.22x | €-558.74K |
| 2011 | 2.06% | 11.51% | 0.15x | 1.20x | €-634.64K |
| 2012 | 4.95% | 20.42% | 0.21x | 1.13x | €-425.13K |
| 2013 | 4.00% | 18.17% | 0.19x | 1.17x | €-525.57K |
| 2014 | 11.23% | 39.70% | 0.23x | 1.21x | €121.21K |
| 2015 | 8.28% | 34.32% | 0.19x | 1.28x | €-185.01K |
| 2016 | 0.21% | 0.15% | 0.46x | 2.91x | €-4.80 Million |
| 2017 | 6.26% | 1.67% | 1.42x | 2.64x | €-1.96 Million |
| 2018 | 5.85% | 1.69% | 1.38x | 2.52x | €-2.34 Million |
| 2019 | 4.05% | 1.34% | 1.13x | 2.66x | €-3.51 Million |
| 2020 | 0.54% | 0.18% | 1.12x | 2.74x | €-5.57 Million |
| 2021 | 6.84% | 2.95% | 0.95x | 2.44x | €-1.95 Million |
| 2022 | 0.02% | 0.01% | 0.89x | 2.47x | €-6.20 Million |
| 2023 | -4.46% | -1.95% | 0.89x | 2.57x | €-8.63 Million |
| 2024 | 26.11% | 17.95% | 0.74x | 1.96x | €12.96 Million |
Industry Comparison
This section compares Borges Agricultural & Industrial Nuts S.A.'s net assets metrics with peer companies in the Farm Products industry.
Industry Context
- Industry: Farm Products
- Average net assets among peers: $182,068,979
- Average return on equity (ROE) among peers: 7.23%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Borges Agricultural & Industrial Nuts S.A. (BAIN) | €79.19 Million | 1.80% | 0.55x | $78.51 Million |
| Pescanova SA (PVA) | $182.07 Million | 7.23% | 3.67x | $8.36 Million |
About Borges Agricultural & Industrial Nuts S.A.
Borges Agricultural & Industrial Nuts, S.A. engages in the production, processing, and trading of dry nuts and dried fruits in Spain and internationally. The company offers almonds, walnuts, pistachios, hazelnuts, dates, tiger nuts, prunes, dried apricots, raisins, figs, sunflower pips, coconuts, etc. It trades its products through business-to-business channel, as well as packages for third-party… Read more