LB Foster Company Net Assets
LB Foster Company net assets. Based on the latest financial reports, LB Foster Company (FSTR) has net assets worth $178.91 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 ($334.15 Million) and total liabilities ($155.25 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. Also explore net asset growth rate of LB Foster Company to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $178.91 Million |
| % of Total Assets | 53.54% |
| Annual Growth Rate | 2.36% |
| 5-Year Change | -4.54% |
| 10-Year Change | 31.54% |
| Growth Volatility | 35.65 |
Net Assets of LB Foster Company (1985–2025)
Net assets of LB Foster Company from 1985 to 2025. This chart illustrates how LB Foster Company's net assets have evolved over time, based on quarterly financial data. See FSTR equity financing ratio to measure how much of total assets are equity-financed.
Annual Net Assets for LB Foster Company (1985–2025)
The table below shows the annual net assets of LB Foster Company from 1985 to 2025. For live market cap and overall valuation, see FSTR market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $175.28 Million | -2.09% |
| 2024-12-31 | $179.01 Million | +25.33% |
| 2023-12-31 | $142.84 Million | +3.81% |
| 2022-12-31 | $137.60 Million | -25.06% |
| 2021-12-31 | $183.61 Million | +3.83% |
| 2020-12-31 | $176.83 Million | +4.10% |
| 2019-12-31 | $169.86 Million | +39.10% |
| 2018-12-31 | $122.12 Million | -16.63% |
| 2017-12-31 | $146.48 Million | +9.93% |
| 2016-12-31 | $133.25 Million | -52.89% |
| 2015-12-31 | $282.83 Million | -15.80% |
| 2014-12-31 | $335.89 Million | +6.16% |
| 2013-12-31 | $316.40 Million | +10.02% |
| 2012-12-31 | $287.57 Million | +6.58% |
| 2011-12-31 | $269.81 Million | +5.50% |
| 2010-12-31 | $255.75 Million | +9.96% |
| 2009-12-31 | $232.59 Million | +6.91% |
| 2008-12-31 | $217.56 Million | +1.75% |
| 2007-12-31 | $213.83 Million | +118.12% |
| 2006-12-31 | $98.03 Million | +22.56% |
| 2005-12-31 | $79.99 Million | +8.47% |
| 2004-12-31 | $73.74 Million | +4.53% |
| 2003-12-31 | $70.54 Million | +6.86% |
| 2002-12-31 | $66.01 Million | -14.43% |
| 2001-12-31 | $77.14 Million | -0.28% |
| 2000-12-31 | $77.36 Million | +3.63% |
| 1999-12-31 | $74.65 Million | +1.56% |
| 1998-12-31 | $73.50 Million | +4.26% |
| 1997-12-31 | $70.50 Million | +4.91% |
| 1996-12-31 | $67.20 Million | +6.33% |
| 1995-12-31 | $63.20 Million | +8.40% |
| 1994-12-31 | $58.30 Million | +10.21% |
| 1993-12-31 | $52.90 Million | +3.12% |
| 1992-12-31 | $51.30 Million | +0.79% |
| 1991-12-31 | $50.90 Million | +1.19% |
| 1990-12-31 | $50.30 Million | +6.79% |
| 1989-12-31 | $47.10 Million | +3.06% |
| 1988-12-31 | $45.70 Million | +31.32% |
| 1987-12-31 | $34.80 Million | +155.88% |
| 1986-12-31 | $13.60 Million | -80.29% |
| 1985-12-31 | $69.00 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to LB Foster Company'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 400.4% over the analyzed period, indicating profitable operations and earnings retention.
LB Foster Company Net Assets Breakdown (December 2025)
LB Foster Company net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $175.12 Million | 99.91% |
| Common Stock | $111.00K | 0.06% |
| Other Comprehensive Income | $-20.89 Million | -11.92% |
| Other Components | $20.93 Million | 11.94% |
| Total Equity | $175.28 Million | 100.00% |
LB Foster Company Competitors by Market Cap
The table below lists competitors of LB Foster Company ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hangzhou Everfine Photo E Info
SHE:300306
|
$372.71 Million |
|
Korea SPAC 3
KQ:222080
|
$373.15 Million |
|
Berjaya Corporation Bhd
KLSE:3395
|
$373.21 Million |
|
Muang Thai Insurance Public Company Limited
BK:MTI
|
$373.31 Million |
|
Xinxiang Tuoxin Pharmaceutical Co.Ltd.
SHE:301089
|
$372.57 Million |
|
Simulations Plus Inc
NASDAQ:SLP
|
$372.54 Million |
|
Vinh Son Song Hinh Hydropower JSC
VN:VSH
|
$372.49 Million |
|
I.C.C. International Public Company Limited
BK:ICC
|
$372.47 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LB Foster Company's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 178,316,000 to 175,276,000, a change of -3,040,000 (-1.7%).
- Net income of 7,545,000 contributed positively to equity growth.
- Share repurchases of 16,511,000 reduced equity.
- Other comprehensive income increased equity by 827,000.
- Other factors increased equity by 5,099,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $7.54 Million | +4.3% |
| Share Repurchases | $16.51 Million | -9.42% |
| Other Comprehensive Income | $827.00K | +0.47% |
| Other Changes | $5.10 Million | +2.91% |
| Total Change | $- | -1.70% |
Book Value vs Market Value Analysis
This analysis compares LB Foster Company'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: 2.23x
- 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 4.92x to 2.23x 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 | $7.28 | $35.85 | x |
| 1986-12-31 | $1.41 | $35.85 | x |
| 1987-12-31 | $3.06 | $35.85 | x |
| 1988-12-31 | $4.46 | $35.85 | x |
| 1989-12-31 | $4.71 | $35.85 | x |
| 1990-12-31 | $5.20 | $35.85 | x |
| 1991-12-31 | $5.09 | $35.85 | x |
| 1992-12-31 | $5.13 | $35.85 | x |
| 1993-12-31 | $5.29 | $35.85 | x |
| 1994-12-31 | $5.94 | $35.85 | x |
| 1995-12-31 | $6.32 | $35.85 | x |
| 1996-12-31 | $6.49 | $35.85 | x |
| 1997-12-31 | $6.85 | $35.85 | x |
| 1998-12-31 | $7.18 | $35.85 | x |
| 1999-12-31 | $7.46 | $35.85 | x |
| 2000-12-31 | $8.20 | $35.85 | x |
| 2001-12-31 | $8.48 | $35.85 | x |
| 2002-12-31 | $6.93 | $35.85 | x |
| 2003-12-31 | $7.18 | $35.85 | x |
| 2004-12-31 | $6.98 | $35.85 | x |
| 2005-12-31 | $7.65 | $35.85 | x |
| 2006-12-31 | $9.06 | $35.85 | x |
| 2007-12-31 | $19.49 | $35.85 | x |
| 2008-12-31 | $20.12 | $35.85 | x |
| 2009-12-31 | $22.57 | $35.85 | x |
| 2010-12-31 | $24.71 | $35.85 | x |
| 2011-12-31 | $26.17 | $35.85 | x |
| 2012-12-31 | $28.10 | $35.85 | x |
| 2013-12-31 | $30.84 | $35.85 | x |
| 2014-12-31 | $32.51 | $35.85 | x |
| 2015-12-31 | $27.58 | $35.85 | x |
| 2016-12-31 | $12.97 | $35.85 | x |
| 2017-12-31 | $13.97 | $35.85 | x |
| 2018-12-31 | $11.79 | $35.85 | x |
| 2019-12-31 | $15.96 | $35.85 | x |
| 2020-12-31 | $16.57 | $35.85 | x |
| 2021-12-31 | $17.03 | $35.85 | x |
| 2022-12-31 | $12.80 | $35.85 | x |
| 2023-12-31 | $12.93 | $35.85 | x |
| 2024-12-31 | $16.14 | $35.85 | x |
| 2025-12-31 | $16.11 | $35.85 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LB Foster Company 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): 4.30%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.40%
- • Asset Turnover: 1.63x
- • Equity Multiplier: 1.88x
- Recent ROE (4.30%) is above the historical average (-7.23%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1985 | -4.64% | -0.94% | 1.74x | 2.83x | $-10.10 Million |
| 1986 | -407.35% | -10.42% | 1.12x | 34.95x | $-56.76 Million |
| 1987 | 38.22% | 6.29% | 2.27x | 2.67x | $9.82 Million |
| 1988 | 18.16% | 3.17% | 2.44x | 2.35x | $3.73 Million |
| 1989 | 2.76% | 0.55% | 2.33x | 2.17x | $-3.41 Million |
| 1990 | 5.96% | 1.24% | 2.09x | 2.30x | $-2.03 Million |
| 1991 | 1.18% | 0.27% | 2.10x | 2.06x | $-4.49 Million |
| 1992 | 0.78% | 0.20% | 1.95x | 2.05x | $-4.73 Million |
| 1993 | 3.02% | 0.75% | 1.95x | 2.05x | $-3.69 Million |
| 1994 | 9.26% | 2.30% | 1.91x | 2.10x | $-430.00K |
| 1995 | 7.59% | 1.81% | 2.13x | 1.97x | $-1.52 Million |
| 1996 | 5.80% | 1.60% | 1.97x | 1.84x | $-2.82 Million |
| 1997 | 4.68% | 1.50% | 1.73x | 1.80x | $-3.75 Million |
| 1998 | 5.99% | 2.00% | 1.84x | 1.62x | $-2.95 Million |
| 1999 | 3.35% | 1.03% | 1.47x | 2.21x | $-4.96 Million |
| 2000 | 4.51% | 1.32% | 1.49x | 2.29x | $-4.25 Million |
| 2001 | 0.83% | 0.23% | 1.76x | 2.07x | $-7.08 Million |
| 2002 | -17.31% | -4.43% | 1.93x | 2.03x | $-18.03 Million |
| 2003 | 4.88% | 1.30% | 2.01x | 1.86x | $-3.61 Million |
| 2004 | 2.01% | 0.50% | 2.22x | 1.82x | $-5.89 Million |
| 2005 | 6.79% | 1.54% | 1.98x | 2.23x | $-2.56 Million |
| 2006 | 13.80% | 3.47% | 1.65x | 2.41x | $3.73 Million |
| 2007 | 51.77% | 21.75% | 1.54x | 1.55x | $89.31 Million |
| 2008 | 12.75% | 5.41% | 1.54x | 1.53x | $5.99 Million |
| 2009 | 6.76% | 4.12% | 1.15x | 1.43x | $-7.53 Million |
| 2010 | 8.01% | 4.31% | 1.25x | 1.48x | $-5.08 Million |
| 2011 | 8.49% | 3.87% | 1.56x | 1.41x | $-4.09 Million |
| 2012 | 5.63% | 2.75% | 1.45x | 1.41x | $-12.57 Million |
| 2013 | 9.26% | 4.90% | 1.45x | 1.31x | $-2.35 Million |
| 2014 | 7.64% | 4.23% | 1.23x | 1.47x | $-7.93 Million |
| 2015 | -15.71% | -7.12% | 1.10x | 2.00x | $-72.73 Million |
| 2016 | -106.31% | -29.30% | 1.23x | 2.95x | $-154.99 Million |
| 2017 | 2.81% | 0.77% | 1.35x | 2.71x | $-10.53 Million |
| 2018 | -25.52% | -4.97% | 1.64x | 3.14x | $-43.38 Million |
| 2019 | 25.06% | 6.91% | 1.52x | 2.39x | $25.58 Million |
| 2020 | 4.29% | 1.52% | 1.34x | 2.09x | $-10.10 Million |
| 2021 | 1.98% | 0.71% | 1.50x | 1.87x | $-14.68 Million |
| 2022 | -33.22% | -9.16% | 1.36x | 2.66x | $-59.28 Million |
| 2023 | 1.03% | 0.27% | 1.74x | 2.20x | $-12.75 Million |
| 2024 | 24.08% | 8.09% | 1.59x | 1.88x | $25.11 Million |
| 2025 | 4.30% | 1.40% | 1.63x | 1.88x | $-9.98 Million |
Industry Comparison
This section compares LB Foster Company's net assets metrics with peer companies in the Railroads industry.
Industry Context
- Industry: Railroads
- Average net assets among peers: $3,719,945,799
- Average return on equity (ROE) among peers: -530.42%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LB Foster Company (FSTR) | $178.91 Million | -4.64% | 0.87x | $372.61 Million |
| CSX Corporation (CSX) | $11.67 Billion | 16.86% | 2.00x | $89.60 Billion |
| Greenbrier Companies Inc (GBX) | $1.46 Billion | 3.22% | 1.64x | $1.20 Billion |
| Norfolk Southern Corporation (NSC) | $12.41 Billion | 16.12% | 1.68x | $74.82 Billion |
| Freightcar America Inc (RAIL) | $197.03 Million | 2.34% | 0.98x | $136.74 Million |
| Rail Vision Ltd. Ordinary Share (RVSN) | $2.79 Million | -400.00% | 1.12x | $6.03 Million |
| Swvl Holdings Corp (SWVL) | $2.63 Million | -4430.89% | 20.86x | $15.54 Million |
| Trinity Industries Inc (TRN) | $2.75 Billion | 13.66% | 1.66x | $2.35 Billion |
| Union Pacific Corporation (UNP) | $3.41 Billion | -13.50% | 2.19x | $159.28 Billion |
| Westinghouse Air Brake Technologies Corp (WAB) | $1.59 Billion | 18.41% | 0.78x | $45.10 Billion |
About LB Foster Company
L.B. Foster Company provides engineered and manufactured products and services for building and supporting infrastructure in the United States, Canada, the United Kingdom, and internationally. It operates in two segments: Rail, Technologies, and Services; and Infrastructure Solutions. The Rail, Technologies, and Services segment offers new rail to passenger and short line freight railroads, indus… Read more