Campus Activewear Limited (CAMPUS) - Net Assets
Based on the latest financial reports, Campus Activewear Limited (CAMPUS) has net assets worth Rs7.94 Billion INR (≈ $85.83 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs15.32 Billion ≈ $165.66 Million USD) and total liabilities (Rs7.38 Billion ≈ $79.83 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 Campus Activewear Limited asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs7.94 Billion |
| % of Total Assets | 51.81% |
| Annual Growth Rate | 24.91% |
| 5-Year Change | 141.7% |
| 10-Year Change | N/A |
| Growth Volatility | 11.78 |
Campus Activewear Limited - Net Assets Trend (2019–2025)
This chart illustrates how Campus Activewear Limited's net assets have evolved over time, based on quarterly financial data. Also explore CAMPUS total assets for the complete picture of this company's asset base.
Annual Net Assets for Campus Activewear Limited (2019–2025)
The table below shows the annual net assets of Campus Activewear Limited from 2019 to 2025. For live valuation and market cap data, see CAMPUS company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs7.57 Billion ≈ $81.81 Million |
+16.09% |
| 2024-03-31 | Rs6.52 Billion ≈ $70.47 Million |
+18.03% |
| 2023-03-31 | Rs5.52 Billion ≈ $59.71 Million |
+29.12% |
| 2022-03-31 | Rs4.28 Billion ≈ $46.24 Million |
+36.61% |
| 2021-03-31 | Rs3.13 Billion ≈ $33.85 Million |
+9.88% |
| 2020-03-31 | Rs2.85 Billion ≈ $30.81 Million |
+43.04% |
| 2019-03-31 | Rs1.99 Billion ≈ $21.54 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Campus Activewear Limited'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 743.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs5.73 Billion | 75.78% |
| Common Stock | Rs1.53 Billion | 20.18% |
| Other Comprehensive Income | Rs48.70 Million | 0.64% |
| Other Components | Rs256.30 Million | 3.39% |
| Total Equity | Rs7.57 Billion | 100.00% |
Campus Activewear Limited Competitors by Market Cap
The table below lists competitors of Campus Activewear Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Fujian MinDong Electric Power Co Ltd
SHE:000993
|
$820.24 Million |
|
Kalvista Pharmaceuticals Inc
NASDAQ:KALV
|
$820.37 Million |
|
Chengdu B-ray Media Co Ltd
SHG:600880
|
$820.74 Million |
|
Inly Media Co Ltd
SHG:603598
|
$820.83 Million |
|
United Renewable Energy Co Ltd
TW:3576
|
$820.01 Million |
|
Navient Corp
NASDAQ:NAVI
|
$819.67 Million |
|
Zhejiang Yasha Decoration Co Ltd
SHE:002375
|
$819.63 Million |
|
Oxford Lane Capital Corp
NASDAQ:OXLC
|
$819.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Campus Activewear Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 6,516,600,000 to 7,565,100,000, a change of 1,048,500,000 (16.1%).
- Net income of 1,211,800,000 contributed positively to equity growth.
- Dividend payments of 213,800,000 reduced retained earnings.
- New share issuances of 22,800,000 increased equity.
- Other comprehensive income increased equity by 18,699,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs1.21 Billion | +16.02% |
| Dividends Paid | Rs213.80 Million | -2.83% |
| Share Issuances | Rs22.80 Million | +0.3% |
| Other Comprehensive Income | Rs18.70 Million | +0.25% |
| Other Changes | Rs9.00 Million | +0.12% |
| Total Change | Rs- | 16.09% |
Book Value vs Market Value Analysis
This analysis compares Campus Activewear Limited'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: 10.01x
- 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 decreased from 37.43x to 10.01x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-03-31 | Rs6.63 | Rs248.16 | x |
| 2020-03-31 | Rs9.36 | Rs248.16 | x |
| 2021-03-31 | Rs10.27 | Rs248.16 | x |
| 2022-03-31 | Rs14.07 | Rs248.16 | x |
| 2023-03-31 | Rs18.09 | Rs248.16 | x |
| 2024-03-31 | Rs21.35 | Rs248.16 | x |
| 2025-03-31 | Rs24.78 | Rs248.16 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Campus Activewear Limited 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): 16.02%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.61%
- • Asset Turnover: 1.22x
- • Equity Multiplier: 1.73x
- Recent ROE (16.02%) is below the historical average (17.94%), 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 | 19.04% | 6.46% | 1.18x | 2.51x | Rs182.37 Million |
| 2020 | 21.63% | 8.41% | 1.02x | 2.53x | Rs331.25 Million |
| 2021 | 8.60% | 3.78% | 1.04x | 2.19x | Rs-43.90 Million |
| 2022 | 25.38% | 9.09% | 1.24x | 2.25x | Rs657.79 Million |
| 2023 | 21.21% | 7.89% | 1.26x | 2.13x | Rs619.08 Million |
| 2024 | 13.72% | 6.18% | 1.32x | 1.68x | Rs242.74 Million |
| 2025 | 16.02% | 7.61% | 1.22x | 1.73x | Rs455.29 Million |
Industry Comparison
This section compares Campus Activewear Limited's net assets metrics with peer companies in the Footwear & Accessories industry.
Industry Context
- Industry: Footwear & Accessories
- Average net assets among peers: $4,294,696,163
- Average return on equity (ROE) among peers: 6.98%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Campus Activewear Limited (CAMPUS) | Rs7.94 Billion | 19.04% | 0.93x | $820.14 Million |
| Banaras Beads Limited (BANARBEADS) | $542.40 Million | 5.07% | 0.10x | $8.04 Million |
| Bata India Limited (BATAINDIA) | $17.42 Billion | 18.89% | 0.42x | $998.63 Million |
| Brand Concepts Limited (BCONCEPTS) | $187.17 Million | -33.64% | 2.79x | $31.58 Million |
| Bhartiya International Limited (BIL) | $985.07 Million | 2.26% | 1.05x | $111.15 Million |
| Khadim India Limited (KHADIM) | $738.16 Million | 16.46% | 4.43x | $20.02 Million |
| Liberty Shoes Limited (LIBERTSHOE) | $1.46 Billion | 11.62% | 1.79x | $46.64 Million |
| Mirza International Limited (MIRZAINT) | $5.72 Billion | 13.71% | 0.75x | $48.77 Million |
| Redtape Limited (REDTAPE) | $7.89 Billion | 21.58% | 1.82x | $768.11 Million |
| Sreeleathers Limited (SREEL) | $3.72 Billion | 6.89% | 0.06x | $45.49 Million |
About Campus Activewear Limited
Campus Activewear Limited engages in the design, manufacture, marketing, and distribution of sports and athleisure footwear, apparels, and backpacks for men, women, and children in India and internationally. It offers general-purpose sports shoes for fitness, exercising, walking, and light sports activities; and casual foowear, sandals, and slippers under the CAMPUS brand name. The company distri… Read more