Borgestad A (BOR) - Net Assets

Latest as of December 2025: Nkr802.91 Million NOK ≈ $84.49 Million USD

Based on the latest financial reports, Borgestad A (BOR) has net assets worth Nkr802.91 Million NOK (≈ $84.49 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Nkr1.47 Billion ≈ $154.35 Million USD) and total liabilities (Nkr663.94 Million ≈ $69.87 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 tangible equity quality of Borgestad A to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Nkr802.91 Million
% of Total Assets	54.74%
Annual Growth Rate	5.36%
5-Year Change	131.67%
10-Year Change	97.74%
Growth Volatility	39.22

Borgestad A - Net Assets Trend (2000–2025)

This chart illustrates how Borgestad A's net assets have evolved over time, based on quarterly financial data. See Borgestad A liquidity coverage in days to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Borgestad A (2000–2025)

The table below shows the annual net assets of Borgestad A from 2000 to 2025. For live valuation and market cap data, see Borgestad A market cap and net worth.

Year	Net Assets	Change
2025-12-31	Nkr786.05 Million ≈ $82.72 Million	-2.84%
2024-12-31	Nkr809.03 Million ≈ $85.13 Million	+18.53%
2023-12-31	Nkr682.57 Million ≈ $71.83 Million	+50.61%
2022-12-31	Nkr453.21 Million ≈ $47.69 Million	+33.57%
2021-12-31	Nkr339.30 Million ≈ $35.70 Million	-11.59%
2020-12-31	Nkr383.76 Million ≈ $40.38 Million	-25.31%
2019-12-31	Nkr513.79 Million ≈ $54.07 Million	+16.96%
2018-12-31	Nkr439.30 Million ≈ $46.23 Million	-1.60%
2017-12-31	Nkr446.45 Million ≈ $46.98 Million	+12.31%
2016-12-31	Nkr397.52 Million ≈ $41.83 Million	-18.02%
2015-12-31	Nkr484.92 Million ≈ $51.03 Million	+2.28%
2014-12-31	Nkr474.12 Million ≈ $49.89 Million	+0.24%
2013-12-31	Nkr473.00 Million ≈ $49.77 Million	+83.53%
2012-12-31	Nkr257.73 Million ≈ $27.12 Million	-8.70%
2011-12-31	Nkr282.28 Million ≈ $29.70 Million	-19.97%
2010-12-31	Nkr352.73 Million ≈ $37.12 Million	-12.29%
2009-12-31	Nkr402.17 Million ≈ $42.32 Million	-1.39%
2008-12-31	Nkr407.83 Million ≈ $42.92 Million	-31.83%
2007-12-31	Nkr598.26 Million ≈ $62.95 Million	+36.25%
2006-12-31	Nkr439.08 Million ≈ $46.20 Million	+155.13%
2005-12-31	Nkr172.10 Million ≈ $18.11 Million	-2.76%
2004-12-31	Nkr176.97 Million ≈ $18.62 Million	+12.79%
2003-12-31	Nkr156.91 Million ≈ $16.51 Million	-32.89%
2002-12-31	Nkr233.80 Million ≈ $24.60 Million	+18.80%
2001-12-31	Nkr196.79 Million ≈ $20.71 Million	-7.70%
2000-12-31	Nkr213.20 Million ≈ $22.44 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Borgestad A'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 (December 2025)

Component	Amount	Percentage
Other Components	Nkr698.28 Million	100.00%
Total Equity	Nkr698.28 Million	100.00%

Borgestad A Competitors by Market Cap

The table below lists competitors of Borgestad A ranked by their market capitalization.

Company	Market Cap
Mercury Securities Group Berhad KLSE:0285	$59.41 Million
Brimstone Investment Corporation Limited JSE:BRN	$59.45 Million
Quartiers Properties AB (publ) ST:QUART-PREF	$59.46 Million
Taiwan Ostor TWO:8080	$59.46 Million
Permianville Royalty Trust NYSE:PVL	$59.40 Million
Sangsangin Co. Ltd KQ:038540	$59.38 Million
Helbor Empreendimentos S.A SA:HBOR3	$59.36 Million
Ageagle Aerial Systems Inc NYSE MKT:UAVS	$59.36 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Borgestad A's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 728,830,000 to 698,279,000, a change of -30,551,000 (-4.2%).
Net income of 15,310,000 contributed positively to equity growth.
Dividend payments of 28,050,000 reduced retained earnings.
Other factors decreased equity by 17,811,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	Nkr15.31 Million	+2.19%
Dividends Paid	Nkr28.05 Million	-4.02%
Other Changes	Nkr-17.81 Million	-2.55%
Total Change	Nkr-	-4.19%

Book Value vs Market Value Analysis

This analysis compares Borgestad A'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: 0.81x
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 increased from 0.10x to 0.81x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2006-12-31	Nkr156.91	Nkr16.10	x
2007-12-31	Nkr215.92	Nkr16.10	x
2008-12-31	Nkr168.07	Nkr16.10	x
2009-12-31	Nkr153.03	Nkr16.10	x
2010-12-31	Nkr135.82	Nkr16.10	x
2011-12-31	Nkr109.07	Nkr16.10	x
2012-12-31	Nkr99.26	Nkr16.10	x
2013-12-31	Nkr130.00	Nkr16.10	x
2014-12-31	Nkr101.97	Nkr16.10	x
2015-12-31	Nkr102.58	Nkr16.10	x
2016-12-31	Nkr82.73	Nkr16.10	x
2017-12-31	Nkr92.12	Nkr16.10	x
2018-12-31	Nkr83.03	Nkr16.10	x
2019-12-31	Nkr66.43	Nkr16.10	x
2020-12-31	Nkr25.15	Nkr16.10	x
2021-12-31	Nkr22.12	Nkr16.10	x
2022-12-31	Nkr57.69	Nkr16.10	x
2023-12-31	Nkr19.47	Nkr16.10	x
2024-12-31	Nkr20.79	Nkr16.10	x
2025-12-31	Nkr19.92	Nkr16.10	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Borgestad A 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): 2.19%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.38%
• Asset Turnover: 0.76x
• Equity Multiplier: 2.10x
Recent ROE (2.19%) is above the historical average (-3.63%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	6.13%	2.34%	0.56x	4.64x	Nkr-6.65 Million
2006	67.62%	68.14%	0.53x	1.89x	Nkr250.52 Million
2007	30.58%	40.85%	0.53x	1.41x	Nkr121.58 Million
2008	-21.11%	-345.86%	0.05x	1.16x	Nkr-126.89 Million
2009	0.08%	1.71%	0.03x	1.56x	Nkr-39.89 Million
2010	-10.66%	-329.91%	0.02x	1.68x	Nkr-72.87 Million
2011	-15.01%	-400.98%	0.02x	1.91x	Nkr-70.58 Million
2012	-7.78%	-194.05%	0.02x	2.05x	Nkr-45.83 Million
2013	2.07%	1.36%	0.47x	3.19x	Nkr-36.36 Million
2014	-5.72%	-3.67%	0.47x	3.35x	Nkr-72.06 Million
2015	-5.32%	-3.36%	0.45x	3.51x	Nkr-70.64 Million
2016	-16.35%	-7.94%	0.49x	4.18x	Nkr-98.01 Million
2017	3.04%	1.62%	0.47x	3.97x	Nkr-28.85 Million
2018	0.86%	0.41%	0.49x	4.32x	Nkr-34.22 Million
2019	-13.81%	-6.93%	0.54x	3.67x	Nkr-106.15 Million
2020	-51.76%	-19.73%	0.55x	4.80x	Nkr-197.48 Million
2021	-8.55%	-2.73%	0.62x	5.09x	Nkr-52.22 Million
2022	-27.54%	-13.40%	0.64x	3.24x	Nkr-170.13 Million
2023	-11.47%	-6.86%	0.81x	2.06x	Nkr-146.54 Million
2024	6.21%	3.87%	0.80x	2.01x	Nkr-27.65 Million
2025	2.19%	1.38%	0.76x	2.10x	Nkr-54.52 Million

Industry Comparison

This section compares Borgestad A's net assets metrics with peer companies in the Building Materials industry.

No peer company data available for comparison.

About Borgestad A

OL:BOR Norway Building Materials

Market Cap

$59.40 Million

Nkr564.50 Million NOK

Market Cap Rank

#21293 Global

#189 in Norway

Share Price

Nkr16.10

Change (1 day)

-0.62%

52-Week Range

Nkr15.50 - Nkr21.00

All Time High

Nkr655.46