Gala Precision Engineering (GALAPREC) - Net Assets
Based on the latest financial reports, Gala Precision Engineering (GALAPREC) has net assets worth Rs2.71 Billion INR (≈ $29.35 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 (Rs3.43 Billion ≈ $37.13 Million USD) and total liabilities (Rs719.30 Million ≈ $7.78 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 GALAPREC cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs2.71 Billion |
| % of Total Assets | 79.05% |
| Annual Growth Rate | 62.85% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 53.4 |
Gala Precision Engineering - Net Assets Trend (2022–2025)
This chart illustrates how Gala Precision Engineering's net assets have evolved over time, based on quarterly financial data. Also explore Gala Precision Engineering (GALAPREC) total assets for the complete picture of this company's asset base.
Annual Net Assets for Gala Precision Engineering (2022–2025)
The table below shows the annual net assets of Gala Precision Engineering from 2022 to 2025. For live valuation and market cap data, see GALAPREC market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs2.56 Billion ≈ $27.71 Million |
+145.34% |
| 2024-03-31 | Rs1.04 Billion ≈ $11.30 Million |
+24.85% |
| 2023-03-31 | Rs836.55 Million ≈ $9.05 Million |
+41.03% |
| 2022-03-31 | Rs593.17 Million ≈ $6.41 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Gala Precision Engineering'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 334.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs796.04 Million | 31.02% |
| Common Stock | Rs126.97 Million | 4.95% |
| Other Components | Rs1.64 Billion | 64.03% |
| Total Equity | Rs2.57 Billion | 100.00% |
Gala Precision Engineering Competitors by Market Cap
The table below lists competitors of Gala Precision Engineering ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
OCK Group Bhd
KLSE:0172
|
$102.76 Million |
|
Roadzen Inc.
NASDAQ:RDZN
|
$102.81 Million |
|
WZ Satu Berhad
KLSE:7245
|
$102.82 Million |
|
Singular People S.A.
MC:SNG
|
$102.84 Million |
|
Caturkarda Depo Bangunan PT Tbk
JK:DEPO
|
$102.65 Million |
|
Gongin Precision Industrial Co Ltd
TWO:3178
|
$102.62 Million |
|
KAISER REEF LTD.
F:7YR
|
$102.61 Million |
|
Edimax Technology Co Ltd
TW:3047
|
$102.61 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Gala Precision Engineering's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,047,830,000 to 2,566,110,000, a change of 1,518,280,000 (144.9%).
- Net income of 268,420,000 contributed positively to equity growth.
- New share issuances of 1,355,840,000 increased equity.
- Other factors decreased equity by 105,980,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs268.42 Million | +10.46% |
| Share Issuances | Rs1.36 Billion | +52.84% |
| Other Changes | Rs-105.98 Million | -4.13% |
| Total Change | Rs- | 144.90% |
Book Value vs Market Value Analysis
This analysis compares Gala Precision Engineering'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: 3.84x
- 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 15.84x to 3.84x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-03-31 | Rs46.82 | Rs741.75 | x |
| 2023-03-31 | Rs66.02 | Rs741.75 | x |
| 2024-03-31 | Rs82.70 | Rs741.75 | x |
| 2025-03-31 | Rs193.14 | Rs741.75 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Gala Precision Engineering 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): 10.46%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.71%
- • Asset Turnover: 0.72x
- • Equity Multiplier: 1.25x
- Recent ROE (10.46%) is below the historical average (17.97%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2022 | 11.18% | 4.76% | 0.96x | 2.45x | Rs6.99 Million |
| 2023 | 28.94% | 15.34% | 0.93x | 2.04x | Rs158.47 Million |
| 2024 | 21.31% | 11.49% | 1.03x | 1.80x | Rs118.55 Million |
| 2025 | 10.46% | 11.71% | 0.72x | 1.25x | Rs11.81 Million |
Industry Comparison
This section compares Gala Precision Engineering's net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $37,677,440,843
- Average return on equity (ROE) among peers: 17.39%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Gala Precision Engineering (GALAPREC) | Rs2.71 Billion | 11.18% | 0.27x | $102.66 Million |
| Aaron Industries Limited (AARON) | $550.00K | 66.55% | 18.36x | $31.35 Million |
| Ador Welding Limited (ADORWELD) | $1.47 Billion | 17.36% | 0.26x | $184.52 Million |
| The Anup Engineering Limited (ANUP) | $3.37 Billion | 15.88% | 0.28x | $446.74 Million |
| ATAM VALVES ORD (BSE) (ATAM) | $37.09 Million | 13.75% | 4.00x | $8.50 Million |
| Azad Engineering Limited (AZAD) | $1.20 Billion | 24.55% | 2.37x | $1.51 Billion |
| Bharat Heavy Electricals Limited (BHEL) | $323.31 Billion | 1.36% | 0.97x | $13.27 Billion |
| Cummins India Limited (CUMMINSIND) | $51.45 Billion | 18.15% | 0.38x | $15.79 Billion |
| Diamond Power Infrastructure Limited (DIACABS) | $-6.22 Billion | 0.00% | 0.00x | $899.30 Million |
| Diffusion Engineers Ltd (DIFFNKG) | $1.91 Billion | 16.05% | 0.44x | $120.60 Million |
| Ducon Infratechnologies Limited (DUCON) | $236.88 Million | 0.26% | 0.31x | $11.42 Million |
About Gala Precision Engineering
Gala Precision Engineering Limited manufactures and sells precision components in India and internationally. The company offers disc, strip, coil, and spiral springs; and high tensile fasteners, such as studs, anchor bolts, cross bolts, flange nuts and hex nuts, Gallock wedge lock washers, and grip lock washers for wind turbines, hydro plants, railways, off-highway equipment, and infrastructure. … Read more