DINE S.A.B. de C.V (DINEB) - Net Assets

Latest as of June 2026: MX$3.72 Billion MXN ≈ $213.94 Million USD

Based on the latest financial reports, DINE S.A.B. de C.V (DINEB) has net assets worth MX$3.72 Billion MXN (≈ $213.94 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (MX$7.59 Billion ≈ $436.57 Million USD) and total liabilities (MX$3.87 Billion ≈ $222.63 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 DINEB strategic asset allocation to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	MX$3.72 Billion
% of Total Assets	49.0%
Annual Growth Rate	-6.39%
5-Year Change	-4.3%
10-Year Change	-9.22%
Growth Volatility	17.11

DINE S.A.B. de C.V - Net Assets Trend (2004–2025)

This chart illustrates how DINE S.A.B. de C.V's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see DINEB market cap overview.

Annual Net Assets for DINE S.A.B. de C.V (2004–2025)

The table below shows the annual net assets of DINE S.A.B. de C.V from 2004 to 2025. Also explore DINEB shareholders equity momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	MX$3.43 Billion ≈ $197.39 Million	+4.67%
2024-12-31	MX$3.28 Billion ≈ $188.58 Million	+14.28%
2023-12-31	MX$2.87 Billion ≈ $165.02 Million	-18.30%
2022-12-31	MX$3.51 Billion ≈ $202.00 Million	-2.07%
2021-12-31	MX$3.58 Billion ≈ $206.27 Million	+3.48%
2020-12-31	MX$3.46 Billion ≈ $199.34 Million	+1.23%
2019-12-31	MX$3.42 Billion ≈ $196.92 Million	-2.29%
2018-12-31	MX$3.50 Billion ≈ $201.52 Million	-8.09%
2017-12-31	MX$3.81 Billion ≈ $219.25 Million	+0.84%
2016-12-31	MX$3.78 Billion ≈ $217.43 Million	+13.76%
2015-12-31	MX$3.32 Billion ≈ $191.14 Million	+2.23%
2014-12-31	MX$3.25 Billion ≈ $186.96 Million	+6.00%
2013-12-31	MX$3.06 Billion ≈ $176.38 Million	-1.82%
2012-12-31	MX$3.12 Billion ≈ $179.64 Million	-12.38%
2011-12-31	MX$3.56 Billion ≈ $205.01 Million	+13.84%
2010-12-31	MX$3.13 Billion ≈ $180.09 Million	-10.16%
2009-12-31	MX$3.48 Billion ≈ $200.45 Million	-11.03%
2008-12-31	MX$3.91 Billion ≈ $225.30 Million	+6.19%
2007-12-31	MX$3.69 Billion ≈ $212.18 Million	-5.24%
2006-12-31	MX$3.89 Billion ≈ $223.91 Million	-70.05%
2005-12-31	MX$12.99 Billion ≈ $747.68 Million	-5.38%
2004-12-31	MX$13.73 Billion ≈ $790.17 Million	--

Equity Component Analysis

This analysis shows how different components contribute to DINE S.A.B. de C.V'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 93.9% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	MX$1.18 Billion	34.40%
Other Components	MX$2.25 Billion	65.60%
Total Equity	MX$3.43 Billion	100.00%

DINE S.A.B. de C.V Competitors by Market Cap

The table below lists competitors of DINE S.A.B. de C.V ranked by their market capitalization.

Company	Market Cap
Lanner Electronics TWO:6245	$390.76 Million
Morrow Bank ASA OL:MOBA	$390.78 Million
Hamborner REIT AG XETRA:HABA	$390.85 Million
Bohus ASA OL:BOHUS	$390.93 Million
ASTON MART.LA.UADR LS-001 F:A5S0	$390.66 Million
Masterwork Machinery SHE:300195	$390.61 Million
Net Holding AS IS:NTHOL	$390.59 Million
Shinhsiung Natural Gas TWO:8908	$390.55 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in DINE S.A.B. de C.V's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 3,276,675,000 to 3,430,046,000, a change of 153,371,000 (4.7%).
Net income of 464,957,000 contributed positively to equity growth.
Share repurchases of 515,000 reduced equity.
Other factors decreased equity by 311,071,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	MX$464.96 Million	+13.56%
Share Repurchases	MX$515.00K	-0.02%
Other Changes	MX$-311.07 Million	-9.07%
Total Change	MX$-	4.68%

Book Value vs Market Value Analysis

This analysis compares DINE S.A.B. de C.V'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: 4.05x
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 increased from 3.85x to 4.05x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	MX$5.68	MX$21.84	x
2018-12-31	MX$5.51	MX$21.84	x
2019-12-31	MX$5.38	MX$21.84	x
2020-12-31	MX$5.45	MX$21.84	x
2021-12-31	MX$5.64	MX$21.84	x
2022-12-31	MX$5.52	MX$21.84	x
2023-12-31	MX$4.51	MX$21.84	x
2024-12-31	MX$5.15	MX$21.84	x
2025-12-31	MX$5.40	MX$21.84	x

Capital Efficiency Dashboard

This dashboard shows how efficiently DINE S.A.B. de C.V 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): 13.56%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 15.65%
• Asset Turnover: 0.38x
• Equity Multiplier: 2.28x
Recent ROE (13.56%) is above the historical average (2.20%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2006	1.95%	5.90%	0.22x	1.53x	MX$-272.43 Million
2013	-3.30%	-11.40%	0.17x	1.68x	MX$-375.18 Million
2014	-1.20%	-3.79%	0.19x	1.67x	MX$-343.51 Million
2015	2.76%	16.20%	0.10x	1.71x	MX$-225.43 Million
2016	0.19%	0.88%	0.12x	1.83x	MX$-351.04 Million
2017	5.38%	13.62%	0.21x	1.86x	MX$-166.77 Million
2018	5.11%	11.59%	0.23x	1.90x	MX$-171.20 Million
2019	2.51%	4.32%	0.37x	1.57x	MX$-256.31 Million
2020	-1.23%	-5.58%	0.14x	1.60x	MX$-388.68 Million
2021	2.30%	6.46%	0.18x	2.02x	MX$-275.69 Million
2022	6.18%	19.81%	0.14x	2.22x	MX$-134.15 Million
2023	-3.75%	-7.74%	0.16x	3.07x	MX$-394.23 Million
2024	0.40%	0.29%	0.53x	2.60x	MX$-314.67 Million
2025	13.56%	15.65%	0.38x	2.28x	MX$121.95 Million

Industry Comparison

This section compares DINE S.A.B. de C.V's net assets metrics with peer companies in the Real Estate - Development industry.

Industry Context

Industry: Real Estate - Development
Average net assets among peers: $1,393,109,000
Average return on equity (ROE) among peers: 7.99%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
DINE S.A.B. de C.V (DINEB)	MX$3.72 Billion	1.95%	1.04x	$390.70 Million
Corpovael S.A.B. de C.V (CADUA)	$479.04 Million	0.00%	2.33x	$124.63 Million
Vinte Viviendas Integrales S.A.B. de C.V (VINTE)	$2.31 Billion	15.97%	0.87x	$537.01 Million

About DINE S.A.B. de C.V

MX:DINEB Mexico Real Estate - Development

Market Cap

$390.70 Million

MX$6.79 Billion MXN

Market Cap Rank

#13686 Global

#103 in Mexico

Share Price

MX$21.84

Change (1 day)

+0.00%

52-Week Range

MX$19.00 - MX$23.45

All Time High

MX$30.50