D. P. Abhushan Limited (DPABHUSHAN) - Net Assets
Based on the latest financial reports, D. P. Abhushan Limited (DPABHUSHAN) has net assets worth Rs5.07 Billion INR (≈ $54.81 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 (Rs9.78 Billion ≈ $105.71 Million USD) and total liabilities (Rs4.71 Billion ≈ $50.90 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 D. P. Abhushan Limited liquidity resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs5.07 Billion |
| % of Total Assets | 51.85% |
| Annual Growth Rate | 30.74% |
| 5-Year Change | 316.29% |
| 10-Year Change | 2288.17% |
| Growth Volatility | 25.87 |
D. P. Abhushan Limited - Net Assets Trend (2013–2025)
This chart illustrates how D. P. Abhushan Limited's net assets have evolved over time, based on quarterly financial data. Also explore D. P. Abhushan Limited (DPABHUSHAN) total assets for the complete picture of this company's asset base.
Annual Net Assets for D. P. Abhushan Limited (2013–2025)
The table below shows the annual net assets of D. P. Abhushan Limited from 2013 to 2025. For live valuation and market cap data, see DPABHUSHAN stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs4.04 Billion ≈ $43.71 Million |
+69.27% |
| 2024-03-31 | Rs2.39 Billion ≈ $25.82 Million |
+31.85% |
| 2023-03-31 | Rs1.81 Billion ≈ $19.58 Million |
+31.15% |
| 2022-03-31 | Rs1.38 Billion ≈ $14.93 Million |
+42.21% |
| 2021-03-31 | Rs970.79 Million ≈ $10.50 Million |
+40.05% |
| 2020-03-31 | Rs693.17 Million ≈ $7.50 Million |
+31.11% |
| 2019-03-31 | Rs528.70 Million ≈ $5.72 Million |
+28.70% |
| 2018-03-31 | Rs410.79 Million ≈ $4.44 Million |
+91.65% |
| 2017-03-31 | Rs214.35 Million ≈ $2.32 Million |
+26.66% |
| 2016-03-31 | Rs169.22 Million ≈ $1.83 Million |
+4.94% |
| 2015-03-31 | Rs161.26 Million ≈ $1.74 Million |
+7.63% |
| 2014-03-31 | Rs149.84 Million ≈ $1.62 Million |
-7.54% |
| 2013-03-31 | Rs162.06 Million ≈ $1.75 Million |
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Equity Component Analysis
This analysis shows how different components contribute to D. P. Abhushan 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 318289400000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs3.18 Billion | 78.76% |
| Common Stock | Rs226.60 Million | 5.61% |
| Other Comprehensive Income | Rs3.81 Billion | 94.39% |
| Total Equity | Rs4.04 Billion | 100.00% |
D. P. Abhushan Limited Competitors by Market Cap
The table below lists competitors of D. P. Abhushan Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Pekat Group Bhd
KLSE:0233
|
$273.08 Million |
|
QORIA Ltd
AU:QOR
|
$273.09 Million |
|
BenQ Materials Corp
TW:8215
|
$273.29 Million |
|
Suzhou Harmontronics Auto Tech Co Ltd
SHG:688022
|
$273.32 Million |
|
Alx Oncology Holdings
NASDAQ:ALXO
|
$272.89 Million |
|
Wistron Information Technology & Services
TWO:4953
|
$272.82 Million |
|
Clearpoint Neuro Inc
NASDAQ:CLPT
|
$272.79 Million |
|
Afrimat
JSE:AFT
|
$272.74 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in D. P. Abhushan Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,387,506,000 to 4,041,350,000, a change of 1,653,844,000 (69.3%).
- Net income of 1,126,955,000 contributed positively to equity growth.
- Dividend payments of 605,000 reduced retained earnings.
- Share repurchases of 529,132,000 reduced equity.
- New share issuances of 529,132,000 increased equity.
- Other comprehensive income increased equity by 1,649,789,000.
- Other factors decreased equity by 1,122,295,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs1.13 Billion | +27.89% |
| Dividends Paid | Rs605.00K | -0.01% |
| Share Repurchases | Rs529.13 Million | -13.09% |
| Share Issuances | Rs529.13 Million | +13.09% |
| Other Comprehensive Income | Rs1.65 Billion | +40.82% |
| Other Changes | Rs-1.12 Billion | -27.77% |
| Total Change | Rs- | 69.27% |
Book Value vs Market Value Analysis
This analysis compares D. P. Abhushan 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: 6.17x
- 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 151.83x to 6.17x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2013-03-31 | Rs7.28 | Rs1105.60 | x |
| 2014-03-31 | Rs6.73 | Rs1105.60 | x |
| 2015-03-31 | Rs7.25 | Rs1105.60 | x |
| 2016-03-31 | Rs7.60 | Rs1105.60 | x |
| 2017-03-31 | Rs9.63 | Rs1105.60 | x |
| 2018-03-31 | Rs21.30 | Rs1105.60 | x |
| 2019-03-31 | Rs23.76 | Rs1105.60 | x |
| 2020-03-31 | Rs31.15 | Rs1105.60 | x |
| 2021-03-31 | Rs43.62 | Rs1105.60 | x |
| 2022-03-31 | Rs62.04 | Rs1105.60 | x |
| 2023-03-31 | Rs81.36 | Rs1105.60 | x |
| 2024-03-31 | Rs107.28 | Rs1105.60 | x |
| 2025-03-31 | Rs179.23 | Rs1105.60 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently D. P. Abhushan 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): 27.89%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.40%
- • Asset Turnover: 3.95x
- • Equity Multiplier: 2.07x
- Recent ROE (27.89%) is above the historical average (25.49%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 64.33% | 2.83% | 3.86x | 5.89x | Rs88.05 Million |
| 2014 | 14.38% | 0.53% | 3.98x | 6.85x | Rs6.56 Million |
| 2015 | 8.15% | 0.29% | 3.97x | 7.18x | Rs-2.98 Million |
| 2016 | 19.19% | 0.67% | 3.37x | 8.56x | Rs15.55 Million |
| 2017 | 22.78% | 1.08% | 3.26x | 6.46x | Rs27.39 Million |
| 2018 | 19.83% | 1.24% | 3.38x | 4.74x | Rs40.39 Million |
| 2019 | 22.30% | 1.45% | 3.52x | 4.35x | Rs65.04 Million |
| 2020 | 24.06% | 2.07% | 2.98x | 3.91x | Rs97.45 Million |
| 2021 | 28.23% | 2.25% | 3.08x | 4.07x | Rs176.94 Million |
| 2022 | 29.29% | 2.34% | 4.19x | 3.00x | Rs266.29 Million |
| 2023 | 25.03% | 2.29% | 4.84x | 2.25x | Rs272.10 Million |
| 2024 | 25.91% | 2.64% | 4.35x | 2.25x | Rs379.87 Million |
| 2025 | 27.89% | 3.40% | 3.95x | 2.07x | Rs722.82 Million |
Industry Comparison
This section compares D. P. Abhushan Limited's net assets metrics with peer companies in the Luxury Goods industry.
Industry Context
- Industry: Luxury Goods
- Average net assets among peers: $4,056,839,107
- Average return on equity (ROE) among peers: 13.54%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| D. P. Abhushan Limited (DPABHUSHAN) | Rs5.07 Billion | 64.33% | 0.93x | $272.95 Million |
| Ethos Limited (ETHOSLTD) | $515.18 Million | 0.29% | 2.67x | $695.83 Million |
| Goenka Diamond and Jewels Limited (GOENKA) | $703.32 Million | 38.93% | 3.56x | $2.81 Million |
| Goldiam International Limited (GOLDIAM) | $4.81 Billion | 12.68% | 0.28x | $532.37 Million |
| Kalyan Jewellers India Limited (KALYANKJIL) | $19.68 Billion | 7.23% | 3.34x | $4.74 Billion |
| Laxmi Goldorna House Ltd (LGHL) | $314.55 Million | 0.40% | 2.56x | $136.68 Million |
| Lypsa Gems & Jewellery Limited (LYPSAGEMS) | $918.26 Million | 23.41% | 2.78x | $1.69 Million |
| Moksh Ornaments Limited (MOKSH) | $6.64 Million | 19.75% | 29.25x | $12.26 Million |
| Motisons Jewellers Ltd (MOTISONS) | $1.37 Billion | 16.15% | 1.45x | $143.87 Million |
| Manoj Vaibhav Gems 'N' Jewellers Limited (MVGJL) | $8.19 Billion | 2.98% | 0.00x | $95.30 Million |
About D. P. Abhushan Limited
D. P. Abhushan Limited engages in the manufacturing, sale, and trading of gold, diamond, platinum, silver jewellery, and other precious metals in India. It also offers solitaire jewellery products; and corporate gifting products, such as gold coins, silver coins and notes, electroform idols, and gift vouchers. The company sells ornaments through its retail showrooms. The company was founded in 19… Read more