ISC Fresh Water Investment SOCIMI SA (YISC) - Net Assets
Based on the latest financial reports, ISC Fresh Water Investment SOCIMI SA (YISC) has net assets worth €41.67 Million EUR (≈ $48.71 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€170.57 Million ≈ $199.41 Million USD) and total liabilities (€128.90 Million ≈ $150.70 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. Also explore YISC total assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €41.67 Million |
| % of Total Assets | 24.43% |
| Annual Growth Rate | 7.75% |
| 5-Year Change | 15.46% |
| 10-Year Change | N/A |
| Growth Volatility | 10.14 |
ISC Fresh Water Investment SOCIMI SA - Net Assets Trend (2019–2025)
This chart illustrates how ISC Fresh Water Investment SOCIMI SA's net assets have evolved over time, based on quarterly financial data. Check ISC Fresh Water Investment SOCIMI SA (YISC) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for ISC Fresh Water Investment SOCIMI SA (2019–2025)
The table below shows the annual net assets of ISC Fresh Water Investment SOCIMI SA from 2019 to 2025. For live valuation and market cap data, see YISC market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €41.67 Million ≈ $48.71 Million |
+5.79% |
| 2024-12-31 | €39.39 Million ≈ $46.05 Million |
+7.70% |
| 2023-12-31 | €36.57 Million ≈ $42.75 Million |
-12.29% |
| 2022-12-31 | €41.69 Million ≈ $48.74 Million |
+15.53% |
| 2021-12-31 | €36.09 Million ≈ $42.19 Million |
+17.42% |
| 2020-12-31 | €30.74 Million ≈ $35.93 Million |
+15.44% |
| 2019-12-31 | €26.62 Million ≈ $31.13 Million |
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Equity Component Analysis
This analysis shows how different components contribute to ISC Fresh Water Investment SOCIMI SA'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 1576298100.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | €61.60 Million | 147.83% |
| Total Equity | €41.67 Million | 100.00% |
ISC Fresh Water Investment SOCIMI SA Competitors by Market Cap
The table below lists competitors of ISC Fresh Water Investment SOCIMI SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
6K Additive Inc
AU:6KA
|
$132.38 Million |
|
OrganiGram Holdings Inc
TO:OGI
|
$132.38 Million |
|
GAMCO Natural Resources Gold and Income Closed Fund
NYSE:GNT
|
$132.40 Million |
|
Bhagyanagar India Limited
NSE:BHAGYANGR
|
$132.42 Million |
|
FDC International Hotels Corp
TW:2748
|
$132.30 Million |
|
Ratnaveer Precision Engineering Ltd
NSE:RATNAVEER
|
$132.30 Million |
|
Muhak Co. Ltd
KO:033920
|
$132.29 Million |
|
Pantech Group Holdings Bhd
KLSE:5125
|
$132.27 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ISC Fresh Water Investment SOCIMI SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 39,385,520 to 41,666,670, a change of 2,281,150 (5.8%).
- Net income of 12,415,423 contributed positively to equity growth.
- Dividend payments of 11,032,295 reduced retained earnings.
- Share repurchases of 1,003,600 reduced equity.
- Other factors increased equity by 1,901,622.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €12.42 Million | +29.8% |
| Dividends Paid | €11.03 Million | -26.48% |
| Share Repurchases | €1.00 Million | -2.41% |
| Other Changes | €1.90 Million | +4.56% |
| Total Change | €- | 5.79% |
Book Value vs Market Value Analysis
This analysis compares ISC Fresh Water Investment SOCIMI SA'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: 2.72x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 4.25x to 2.72x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | €3.55 | €15.10 | x |
| 2020-12-31 | €4.10 | €15.10 | x |
| 2021-12-31 | €4.81 | €15.10 | x |
| 2022-12-31 | €5.56 | €15.10 | x |
| 2023-12-31 | €4.88 | €15.10 | x |
| 2024-12-31 | €5.25 | €15.10 | x |
| 2025-12-31 | €5.56 | €15.10 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ISC Fresh Water Investment SOCIMI SA 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): 29.80%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 45.84%
- • Asset Turnover: 0.16x
- • Equity Multiplier: 4.09x
- Recent ROE (29.80%) is below the historical average (30.54%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 37.91% | 45.69% | 0.10x | 8.45x | €7.43 Million |
| 2020 | 35.14% | 48.10% | 0.10x | 7.00x | €7.73 Million |
| 2021 | 30.82% | 49.25% | 0.11x | 5.66x | €7.51 Million |
| 2022 | 29.69% | 52.47% | 0.12x | 4.66x | €8.21 Million |
| 2023 | 22.41% | 32.25% | 0.14x | 5.07x | €4.54 Million |
| 2024 | 28.01% | 41.75% | 0.15x | 4.50x | €7.09 Million |
| 2025 | 29.80% | 45.84% | 0.16x | 4.09x | €8.25 Million |
Industry Comparison
This section compares ISC Fresh Water Investment SOCIMI SA's net assets metrics with peer companies in the REIT - Diversified industry.
Industry Context
- Industry: REIT - Diversified
- Average net assets among peers: $218,255,401
- Average return on equity (ROE) among peers: 5.52%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ISC Fresh Water Investment SOCIMI SA (YISC) | €41.67 Million | 37.91% | 3.09x | $132.35 Million |
| Jaba I Inversiones Inmobiliarias Socimi SA (YABA) | $30.56 Million | -9.82% | 0.37x | $36.59 Million |
| All Iron Re I Socimi Sa (YAI1) | $162.68 Million | 5.37% | 0.60x | $231.59 Million |
| Arrienda Rental Properties SOCIMI SA (YARP) | $24.43 Million | 6.82% | 0.70x | $58.41 Million |
| Azaria Rental SOCIMI S.A. (YAZR) | $38.85 Million | -2.47% | 2.04x | $79.42 Million |
| Entre Cua Socimi (YENT) | $58.80 Million | 0.00% | 0.66x | $102.48 Million |
| GMP Property SOCIMI SA (YGMP) | $1.63 Billion | 4.84% | 0.59x | $1.24 Billion |
| GreenOak Spain Holdings SOCIMI S.A. (YGO2) | $20.47 Million | 27.99% | 2.55x | $10.95 Million |
| Grupo Ortiz Properties Socimi (YGOP) | $120.25 Million | 6.28% | 0.80x | $101.93 Million |
| Hispanotels Inversiones SOCIMI SA (YHSP) | $51.21 Million | 10.97% | 0.41x | $102.23 Million |
| IBI Lion SOCIMI S.A. (YIBI) | $45.04 Million | 5.24% | 1.22x | $86.48 Million |
About ISC Fresh Water Investment SOCIMI SA
ISC Fresh Water Investment SOCIMI, S.A. operates as a real estate investment company in Spain. The company engages in the acquisition and promotion of urban real estate for lease. ISC Fresh Water Investment SOCIMI, S.A. was formerly known as Advantage River Investment, S.L. and changed its name to ISC Fresh Water Investment SOCIMI, S.A. in July 2007. The company was incorporated in 2007 and is ba… Read more