Eastern Co (EML) - Net Assets
Based on the latest financial reports, Eastern Co (EML) has net assets worth $116.84 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 ($216.68 Million) and total liabilities ($99.83 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. Check EML asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $116.84 Million |
| % of Total Assets | 53.93% |
| Annual Growth Rate | 4.12% |
| 5-Year Change | 8.76% |
| 10-Year Change | 51.14% |
| Growth Volatility | 7.77 |
Eastern Co - Net Assets Trend (1985–2025)
This chart illustrates how Eastern Co's net assets have evolved over time, based on quarterly financial data. Also explore Eastern Co asset portfolio for the complete picture of this company's asset base.
Annual Net Assets for Eastern Co (1985–2025)
The table below shows the annual net assets of Eastern Co from 1985 to 2025. For live valuation and market cap data, see market cap of Eastern Co.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $124.65 Million | +3.28% |
| 2024-12-31 | $120.69 Million | -8.90% |
| 2023-12-31 | $132.48 Million | +4.63% |
| 2022-12-31 | $126.61 Million | +10.48% |
| 2021-12-31 | $114.60 Million | +9.87% |
| 2020-12-31 | $104.31 Million | -1.07% |
| 2019-12-31 | $105.44 Million | +8.85% |
| 2018-12-31 | $96.87 Million | +11.43% |
| 2017-12-31 | $86.93 Million | +5.41% |
| 2016-12-31 | $82.47 Million | +3.86% |
| 2015-12-31 | $79.41 Million | +5.91% |
| 2014-12-31 | $74.97 Million | -8.01% |
| 2013-12-31 | $81.50 Million | +13.86% |
| 2012-12-31 | $71.58 Million | +3.50% |
| 2011-12-31 | $69.16 Million | -1.26% |
| 2010-12-31 | $70.04 Million | +5.18% |
| 2009-12-31 | $66.60 Million | +6.44% |
| 2008-12-31 | $62.57 Million | -11.65% |
| 2007-12-31 | $70.82 Million | +30.20% |
| 2006-12-31 | $54.39 Million | +17.80% |
| 2005-12-31 | $46.17 Million | +5.37% |
| 2004-12-31 | $43.82 Million | +8.17% |
| 2003-12-31 | $40.51 Million | +6.87% |
| 2002-12-31 | $37.90 Million | -5.37% |
| 2001-12-31 | $40.06 Million | +3.94% |
| 2000-12-31 | $38.54 Million | +15.38% |
| 1999-12-31 | $33.40 Million | +17.19% |
| 1998-12-31 | $28.50 Million | -2.40% |
| 1997-12-31 | $29.20 Million | -0.68% |
| 1996-12-31 | $29.40 Million | -1.34% |
| 1995-12-31 | $29.80 Million | -0.33% |
| 1994-12-31 | $29.90 Million | +5.28% |
| 1993-12-31 | $28.40 Million | +5.58% |
| 1992-12-31 | $26.90 Million | 0.00% |
| 1991-12-31 | $26.90 Million | +5.49% |
| 1990-12-31 | $25.50 Million | +2.41% |
| 1989-12-31 | $24.90 Million | +2.47% |
| 1988-12-31 | $24.30 Million | +4.29% |
| 1987-12-31 | $23.30 Million | -0.43% |
| 1986-12-31 | $23.40 Million | -5.65% |
| 1985-12-31 | $24.80 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Eastern Co'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 885.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $138.00 Million | 110.71% |
| Common Stock | $36.34 Million | 29.15% |
| Other Comprehensive Income | $-19.62 Million | -15.74% |
| Total Equity | $124.65 Million | 100.00% |
Eastern Co Competitors by Market Cap
The table below lists competitors of Eastern Co ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Payton Planar Magnetics Ltd
BR:PAY
|
$115.74 Million |
|
Butterfly Gandhimathi Appliances Limited
NSE:BUTTERFLY
|
$115.76 Million |
|
Quartzsea Acquisition Corporation
NASDAQ:QSEA
|
$115.81 Million |
|
NeoVolta Inc. Common Stock
NASDAQ:NEOV
|
$115.81 Million |
|
Namu Tech Co.Ltd
KQ:242040
|
$115.65 Million |
|
GCL NEW ENERGY HD-0832
F:TJI
|
$115.58 Million |
|
DY Power Corp
KO:210540
|
$115.55 Million |
|
Caisse Régionale du Crédit Agricole Alpes Provence
PA:CRAP
|
$115.49 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Eastern Co's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 120,691,399 to 124,645,329, a change of 3,953,930 (3.3%).
- Net income of 5,116,089 contributed positively to equity growth.
- Dividend payments of 2,681,073 reduced retained earnings.
- Share repurchases of 3,729,468 reduced equity.
- Other comprehensive income increased equity by 2,337,595.
- Other factors increased equity by 2,910,787.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $5.12 Million | +4.1% |
| Dividends Paid | $2.68 Million | -2.15% |
| Share Repurchases | $3.73 Million | -2.99% |
| Other Comprehensive Income | $2.34 Million | +1.88% |
| Other Changes | $2.91 Million | +2.34% |
| Total Change | $- | 3.28% |
Book Value vs Market Value Analysis
This analysis compares Eastern Co'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: 1.08x
- 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 6.55x to 1.08x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1985-12-31 | $3.37 | $22.07 | x |
| 1986-12-31 | $3.38 | $22.07 | x |
| 1987-12-31 | $3.61 | $22.07 | x |
| 1988-12-31 | $3.80 | $22.07 | x |
| 1989-12-31 | $4.05 | $22.07 | x |
| 1990-12-31 | $4.07 | $22.07 | x |
| 1991-12-31 | $4.29 | $22.07 | x |
| 1992-12-31 | $4.55 | $22.07 | x |
| 1993-12-31 | $4.47 | $22.07 | x |
| 1994-12-31 | $4.72 | $22.07 | x |
| 1995-12-31 | $4.77 | $22.07 | x |
| 1996-12-31 | $4.79 | $22.07 | x |
| 1997-12-31 | $4.84 | $22.07 | x |
| 1998-12-31 | $5.03 | $22.07 | x |
| 1999-12-31 | $5.99 | $22.07 | x |
| 2000-12-31 | $7.03 | $22.07 | x |
| 2001-12-31 | $7.30 | $22.07 | x |
| 2002-12-31 | $6.83 | $22.07 | x |
| 2003-12-31 | $7.35 | $22.07 | x |
| 2004-12-31 | $7.83 | $22.07 | x |
| 2005-12-31 | $7.89 | $22.07 | x |
| 2006-12-31 | $9.40 | $22.07 | x |
| 2007-12-31 | $11.80 | $22.07 | x |
| 2008-12-31 | $10.14 | $22.07 | x |
| 2009-12-31 | $10.67 | $22.07 | x |
| 2010-12-31 | $11.31 | $22.07 | x |
| 2011-12-31 | $11.13 | $22.07 | x |
| 2012-12-31 | $11.48 | $22.07 | x |
| 2013-12-31 | $13.07 | $22.07 | x |
| 2014-12-31 | $12.02 | $22.07 | x |
| 2015-12-31 | $12.71 | $22.07 | x |
| 2016-12-31 | $13.19 | $22.07 | x |
| 2017-12-31 | $13.81 | $22.07 | x |
| 2018-12-31 | $23.16 | $22.07 | x |
| 2019-12-31 | $16.82 | $22.07 | x |
| 2020-12-31 | $16.65 | $22.07 | x |
| 2021-12-31 | $18.30 | $22.07 | x |
| 2022-12-31 | $20.28 | $22.07 | x |
| 2023-12-31 | $21.13 | $22.07 | x |
| 2024-12-31 | $19.39 | $22.07 | x |
| 2025-12-31 | $20.49 | $22.07 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Eastern Co 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): 4.10%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.05%
- • Asset Turnover: 1.11x
- • Equity Multiplier: 1.80x
- Recent ROE (4.10%) is below the historical average (9.37%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1985 | 10.48% | 3.45% | 1.98x | 1.54x | $120.00K |
| 1986 | 7.69% | 2.51% | 1.97x | 1.56x | $-540.00K |
| 1987 | 12.02% | 4.44% | 1.74x | 1.56x | $470.00K |
| 1988 | 10.70% | 3.54% | 1.86x | 1.62x | $170.00K |
| 1989 | 6.43% | 2.22% | 1.87x | 1.55x | $-890.00K |
| 1990 | 10.98% | 4.36% | 1.69x | 1.49x | $250.00K |
| 1991 | 10.41% | 4.95% | 1.45x | 1.45x | $110.00K |
| 1992 | 5.58% | 2.50% | 1.50x | 1.49x | $-1.19 Million |
| 1993 | 9.86% | 4.69% | 1.47x | 1.43x | $-40.00K |
| 1994 | 8.70% | 3.94% | 1.58x | 1.40x | $-390.00K |
| 1995 | 8.05% | 4.04% | 1.45x | 1.38x | $-580.00K |
| 1996 | 3.06% | 1.55% | 1.36x | 1.45x | $-2.04 Million |
| 1997 | 12.67% | 5.50% | 1.47x | 1.57x | $780.00K |
| 1998 | 18.95% | 7.64% | 1.41x | 1.76x | $2.55 Million |
| 1999 | 19.46% | 8.70% | 1.36x | 1.64x | $3.16 Million |
| 2000 | 18.31% | 8.00% | 1.04x | 2.20x | $3.20 Million |
| 2001 | 9.77% | 4.72% | 1.01x | 2.04x | $-92.63K |
| 2002 | 8.69% | 4.05% | 1.07x | 2.01x | $-498.38K |
| 2003 | 8.30% | 3.81% | 1.18x | 1.84x | $-689.13K |
| 2004 | 10.86% | 4.75% | 1.28x | 1.78x | $376.03K |
| 2005 | 9.46% | 4.00% | 1.34x | 1.77x | $-249.99K |
| 2006 | 17.76% | 6.98% | 1.34x | 1.90x | $4.22 Million |
| 2007 | 14.23% | 6.45% | 1.44x | 1.53x | $3.00 Million |
| 2008 | 7.21% | 3.32% | 1.28x | 1.70x | $-1.74 Million |
| 2009 | 1.56% | 0.92% | 1.12x | 1.51x | $-5.62 Million |
| 2010 | 7.91% | 4.26% | 1.27x | 1.46x | $-1.46 Million |
| 2011 | 7.96% | 3.85% | 1.34x | 1.54x | $-1.41 Million |
| 2012 | 12.05% | 5.48% | 1.36x | 1.62x | $1.47 Million |
| 2013 | 8.47% | 4.84% | 1.25x | 1.40x | $-1.25 Million |
| 2014 | 10.22% | 5.44% | 1.16x | 1.62x | $163.99K |
| 2015 | 7.21% | 3.96% | 1.19x | 1.53x | $-2.21 Million |
| 2016 | 9.44% | 5.66% | 1.11x | 1.51x | $-461.43K |
| 2017 | 5.80% | 2.47% | 1.16x | 2.03x | $-3.65 Million |
| 2018 | 14.97% | 6.19% | 1.29x | 1.87x | $4.82 Million |
| 2019 | 12.58% | 5.27% | 0.90x | 2.66x | $2.72 Million |
| 2020 | 5.18% | 2.74% | 0.72x | 2.64x | $-5.03 Million |
| 2021 | 8.16% | 3.79% | 0.93x | 2.32x | $-2.11 Million |
| 2022 | 9.72% | 4.41% | 1.07x | 2.07x | $-359.55K |
| 2023 | 6.48% | 3.32% | 1.03x | 1.90x | $-4.66 Million |
| 2024 | -7.07% | -3.13% | 1.16x | 1.95x | $-20.60 Million |
| 2025 | 4.10% | 2.05% | 1.11x | 1.80x | $-7.35 Million |
Industry Comparison
This section compares Eastern Co's net assets metrics with peer companies in the Tools & Accessories industry.
Industry Context
- Industry: Tools & Accessories
- Average net assets among peers: $930,095,448
- Average return on equity (ROE) among peers: 8.96%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Eastern Co (EML) | $116.84 Million | 10.48% | 0.85x | $115.70 Million |
| Chicago Rivet & Machine Co (CVR) | $14.10 Million | 7.09% | 0.19x | $8.74 Million |
| Hillman Solutions Corp (HLMN) | $364.59 Million | -6.72% | 5.77x | $1.55 Billion |
| Kennametal Inc (KMT) | $251.50 Million | 5.13% | 0.88x | $2.93 Billion |
| Lincoln Electric Holdings Inc (LECO) | $932.45 Million | 26.54% | 1.58x | $14.59 Billion |
| RBC Bearings Incorporated (RBC) | $834.55 Million | 10.44% | 0.37x | $17.69 Billion |
| Snap-On Inc (SNA) | $4.20 Billion | 19.52% | 0.61x | $19.75 Billion |
| Stanley Black & Decker Inc (SWK) | $705.50 Million | 13.48% | 1.19x | $11.40 Billion |
| Toughbuilt Industries Inc (TBLT) | $-432.97K | 0.00% | 0.00x | $1.30K |
| Timken Company (TKR) | $1.06 Billion | 5.19% | 0.47x | $7.35 Billion |
About Eastern Co
The Eastern Company designs, manufactures, and sells engineered solutions to industrial markets in the United States and North America. The company offers turnkey returnable packaging solutions, which are used in the assembly processes of vehicles, aircraft, and durable goods, as well as in production processes of plastic packaging products, packaged consumer goods, and pharmaceuticals; injection… Read more