Cheviot Company Limited (CHEVIOT) - Net Assets
Based on the latest financial reports, Cheviot Company Limited (CHEVIOT) has net assets worth Rs7.06 Billion INR (≈ $76.34 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs7.70 Billion ≈ $83.31 Million USD) and total liabilities (Rs645.38 Million ≈ $6.98 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. See CHEVIOT equity financing ratio to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs7.06 Billion |
| % of Total Assets | 91.62% |
| Annual Growth Rate | 7.58% |
| 5-Year Change | 27.64% |
| 10-Year Change | 48.74% |
| Growth Volatility | 8.57 |
Cheviot Company Limited - Net Assets Trend (2006–2026)
This chart illustrates how Cheviot Company Limited's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Cheviot Company Limited market capitalisation.
Annual Net Assets for Cheviot Company Limited (2006–2026)
The table below shows the annual net assets of Cheviot Company Limited from 2006 to 2026. Also explore Cheviot Company Limited equity growth rate to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | Rs7.06 Billion ≈ $76.34 Million |
+8.43% |
| 2025-03-31 | Rs6.51 Billion ≈ $70.40 Million |
+4.02% |
| 2024-03-31 | Rs6.26 Billion ≈ $67.68 Million |
+9.25% |
| 2023-03-31 | Rs5.73 Billion ≈ $61.95 Million |
+3.58% |
| 2022-03-31 | Rs5.53 Billion ≈ $59.80 Million |
-18.94% |
| 2021-03-31 | Rs6.82 Billion ≈ $73.77 Million |
+9.47% |
| 2020-03-31 | Rs6.23 Billion ≈ $67.39 Million |
+1.85% |
| 2019-03-31 | Rs6.12 Billion ≈ $66.17 Million |
+22.28% |
| 2018-03-31 | Rs5.00 Billion ≈ $54.12 Million |
+5.44% |
| 2017-03-31 | Rs4.75 Billion ≈ $51.32 Million |
+13.51% |
| 2016-03-31 | Rs4.18 Billion ≈ $45.22 Million |
+17.13% |
| 2015-03-31 | Rs3.57 Billion ≈ $38.60 Million |
+7.29% |
| 2014-03-31 | Rs3.33 Billion ≈ $35.98 Million |
+5.90% |
| 2013-03-31 | Rs3.14 Billion ≈ $33.97 Million |
+7.71% |
| 2012-03-31 | Rs2.92 Billion ≈ $31.54 Million |
+8.04% |
| 2011-03-31 | Rs2.70 Billion ≈ $29.19 Million |
+8.95% |
| 2010-03-31 | Rs2.48 Billion ≈ $26.80 Million |
+4.98% |
| 2009-03-31 | Rs2.36 Billion ≈ $25.53 Million |
+3.64% |
| 2008-03-31 | Rs2.28 Billion ≈ $24.63 Million |
+25.31% |
| 2007-03-31 | Rs1.82 Billion ≈ $19.65 Million |
+11.01% |
| 2006-03-31 | Rs1.64 Billion ≈ $17.70 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Cheviot Company 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 decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (March 2026)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs58.45 Million | 0.83% |
| Other Components | Rs7.00 Billion | 99.17% |
| Total Equity | Rs7.06 Billion | 100.00% |
Cheviot Company Limited Competitors by Market Cap
The table below lists competitors of Cheviot Company Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Country View Bhd
KLSE:5049
|
$74.06 Million |
|
Sena Development Public Company Limited
BK:SENA
|
$74.09 Million |
|
STX Corporation
KO:011810
|
$74.11 Million |
|
NS Co. Ltd
KQ:217820
|
$74.12 Million |
|
Pierce Group AB
ST:PIERCE
|
$74.06 Million |
|
mPLUS Corp
KQ:259630
|
$74.05 Million |
|
Shalimar Paints Limited
NSE:SHALPAINTS
|
$74.04 Million |
|
MAG Holdings Berhad
KLSE:0095
|
$74.04 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Cheviot Company Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 6,509,457,000 to 7,058,510,000, a change of 549,053,000 (8.4%).
- Net income of 516,914,999 contributed positively to equity growth.
- Dividend payments of 29,209,000 reduced retained earnings.
- Other comprehensive income decreased equity by 4,052,845,000.
- Other factors increased equity by 4,114,192,001.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs516.91 Million | +7.32% |
| Dividends Paid | Rs29.21 Million | -0.41% |
| Other Comprehensive Income | Rs-4.05 Billion | -57.42% |
| Other Changes | Rs4.11 Billion | +58.29% |
| Total Change | Rs- | 8.43% |
Book Value vs Market Value Analysis
This analysis compares Cheviot Company 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: 0.97x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 4.85x to 0.97x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2006-03-31 | Rs241.93 | Rs1172.30 | x |
| 2007-03-31 | Rs268.58 | Rs1172.30 | x |
| 2008-03-31 | Rs336.54 | Rs1172.30 | x |
| 2009-03-31 | Rs348.79 | Rs1172.30 | x |
| 2010-03-31 | Rs366.18 | Rs1172.30 | x |
| 2011-03-31 | Rs398.93 | Rs1172.30 | x |
| 2012-03-31 | Rs431.01 | Rs1172.30 | x |
| 2013-03-31 | Rs464.24 | Rs1172.30 | x |
| 2014-03-31 | Rs491.65 | Rs1172.30 | x |
| 2015-03-31 | Rs527.49 | Rs1172.30 | x |
| 2016-03-31 | Rs617.85 | Rs1172.30 | x |
| 2017-03-31 | Rs701.31 | Rs1172.30 | x |
| 2018-03-31 | Rs762.73 | Rs1172.30 | x |
| 2019-03-31 | Rs946.14 | Rs1172.30 | x |
| 2020-03-31 | Rs963.63 | Rs1172.30 | x |
| 2021-03-31 | Rs1066.89 | Rs1172.30 | x |
| 2022-03-31 | Rs887.85 | Rs1172.30 | x |
| 2023-03-31 | Rs952.00 | Rs1172.30 | x |
| 2024-03-31 | Rs1040.05 | Rs1172.30 | x |
| 2025-03-31 | Rs1104.80 | Rs1172.30 | x |
| 2026-03-31 | Rs1208.24 | Rs1172.30 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Cheviot Company 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): 7.32%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 9.44%
- • Asset Turnover: 0.71x
- • Equity Multiplier: 1.09x
- Recent ROE (7.32%) is below the historical average (9.74%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 14.39% | 14.18% | 0.93x | 1.09x | Rs71.80 Million |
| 2007 | 12.55% | 14.53% | 0.78x | 1.11x | Rs46.41 Million |
| 2008 | 9.66% | 12.24% | 0.70x | 1.12x | Rs-7.82 Million |
| 2009 | 5.07% | 6.31% | 0.74x | 1.09x | Rs-116.27 Million |
| 2010 | 6.62% | 9.32% | 0.63x | 1.14x | Rs-83.69 Million |
| 2011 | 10.68% | 9.34% | 0.98x | 1.17x | Rs18.41 Million |
| 2012 | 9.90% | 9.78% | 0.88x | 1.15x | Rs-2.97 Million |
| 2013 | 9.78% | 10.58% | 0.82x | 1.13x | Rs-7.00 Million |
| 2014 | 8.06% | 9.63% | 0.75x | 1.12x | Rs-64.65 Million |
| 2015 | 9.69% | 12.95% | 0.67x | 1.11x | Rs-11.14 Million |
| 2016 | 8.72% | 10.63% | 0.76x | 1.08x | Rs-53.35 Million |
| 2017 | 10.43% | 12.84% | 0.74x | 1.09x | Rs20.24 Million |
| 2018 | 10.81% | 14.76% | 0.67x | 1.09x | Rs40.37 Million |
| 2019 | 8.20% | 13.10% | 0.58x | 1.09x | Rs-110.08 Million |
| 2020 | 7.72% | 10.78% | 0.66x | 1.09x | Rs-141.95 Million |
| 2021 | 11.10% | 19.38% | 0.53x | 1.08x | Rs75.06 Million |
| 2022 | 14.35% | 14.13% | 0.93x | 1.10x | Rs240.49 Million |
| 2023 | 9.51% | 9.73% | 0.90x | 1.09x | Rs-28.20 Million |
| 2024 | 11.09% | 14.99% | 0.68x | 1.09x | Rs68.15 Million |
| 2025 | 8.87% | 13.14% | 0.62x | 1.10x | Rs-73.53 Million |
| 2026 | 7.32% | 9.44% | 0.71x | 1.09x | Rs-188.94 Million |
Industry Comparison
This section compares Cheviot Company Limited's net assets metrics with peer companies in the Textile Manufacturing industry.
Industry Context
- Industry: Textile Manufacturing
- Average net assets among peers: $4,845,749,558
- Average return on equity (ROE) among peers: -9.14%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Cheviot Company Limited (CHEVIOT) | Rs7.06 Billion | 14.39% | 0.09x | $74.06 Million |
| Aarvee Denims & Exports Limited (AARVEEDEN) | $1.77 Billion | 3.02% | 1.40x | $38.07 Million |
| Akshar Spintex Limited (AKSHAR) | $194.97 Million | -2.63% | 2.61x | $3.49 Million |
| Alok Industries Limited (ALOKINDS) | $45.55 Billion | -95.65% | 6.33x | $396.29 Million |
| Alps Industries Limited (ALPSINDUS) | $-309.38 Million | 0.00% | 0.00x | $14.51 Million |
| Axita Cotton Limited (AXITA) | $178.00 Million | 2.59% | 1.15x | $33.11 Million |
| AYM Syntex Limited (AYMSYNTEX) | $4.20 Billion | 1.70% | 1.19x | $170.58 Million |
| Banswara Syntex Limited (BANSWRAS) | $2.21 Billion | 3.63% | 3.87x | $40.73 Million |
| Bannari Amman Spinning Mills Limited (BASML) | $2.54 Billion | 5.04% | 2.31x | $20.32 Million |
| Bombay Dyeing & Mfg Company Limited (BOMDYEING) | $-12.73 Billion | 0.00% | 0.00x | $240.29 Million |
About Cheviot Company Limited
Cheviot Company Limited manufactures and sells jute goods in India and internationally. It offers jute yarn, fabric, and sack products; sacking bags, hessian fabrics, industrial yarns, shopping bags, geotextiles, food-grade bags, and technical textiles; and packed and bulk tea products. The company was formerly known as Budge Budge Amalgamated Mills Limited. The company was incorporated in 1897 a… Read more