Upergy (ALUPG) - Net Assets

Latest as of December 2025: €12.49 Million EUR ≈ $14.60 Million USD

Based on the latest financial reports, Upergy (ALUPG) has net assets worth €12.49 Million EUR (≈ $14.60 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 (€29.02 Million ≈ $33.93 Million USD) and total liabilities (€16.53 Million ≈ $19.33 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 ALUPG tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	€12.49 Million
% of Total Assets	43.04%
Annual Growth Rate	6.43%
5-Year Change	0.04%
10-Year Change	114972.19%
Growth Volatility	23867.28

Upergy - Net Assets Trend (2005–2025)

This chart illustrates how Upergy's net assets have evolved over time, based on quarterly financial data. See defensive interval ratio of Upergy to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Upergy (2005–2025)

The table below shows the annual net assets of Upergy from 2005 to 2025. For live valuation and market cap data, see Upergy (ALUPG) total market value.

Year	Net Assets	Change
2025-12-31	€12.49 Million ≈ $14.60 Million	-13.56%
2024-12-31	€14.45 Million ≈ $16.89 Million	-0.56%
2023-12-31	€14.53 Million ≈ $16.99 Million	+5.31%
2022-12-31	€13.80 Million ≈ $16.13 Million	+10.52%
2021-12-31	€12.49 Million ≈ $14.60 Million	+25.78%
2020-12-31	€9.93 Million ≈ $11.61 Million	-8.25%
2019-12-31	€10.82 Million ≈ $12.65 Million	-4.43%
2018-12-31	€11.32 Million ≈ $13.23 Million	-4.86%
2017-12-31	€11.90 Million ≈ $13.91 Million	+109516.40%
2016-12-31	€10.86K ≈ $12.69K	-11.86%
2015-12-31	€12.31K ≈ $14.40K	+1.57%
2014-12-31	€12.12K ≈ $14.18K	-99.91%
2013-12-31	€13.23 Million ≈ $15.46 Million	-1.19%
2012-12-31	€13.38 Million ≈ $15.65 Million	-1.62%
2011-12-31	€13.61 Million ≈ $15.91 Million	+2.89%
2010-12-31	€13.22 Million ≈ $15.46 Million	-2.65%
2009-12-31	€13.58 Million ≈ $15.88 Million	+10.76%
2008-12-31	€12.26 Million ≈ $14.34 Million	+1.16%
2007-12-31	€12.12 Million ≈ $14.17 Million	+187.77%
2006-12-31	€4.21 Million ≈ $4.92 Million	+17.38%
2005-12-31	€3.59 Million ≈ $4.20 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Upergy'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 415.2% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Common Stock	€2.89 Million	23.10%
Other Components	€11.25 Million	90.03%
Total Equity	€12.49 Million	100.00%

Upergy Competitors by Market Cap

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

Company	Market Cap
Union Technologies Informatique Group S.A PA:FPG	$7.79 Million
Grolleau SAS PA:ALGRO	$7.79 Million
Protektor S.A. WAR:PRT	$7.79 Million
T4F Entretenimento S.A SA:SHOW3	$7.79 Million
Energy Technologies Ltd AU:EGY	$7.78 Million
Infobird Co Ltd NASDAQ:IFBD	$7.78 Million
Brunner Investment Trust LSE:BUT	$7.78 Million
Lykos Metals Ltd AU:LYK	$7.77 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 14,449,773 to 12,491,086, a change of -1,958,687 (-13.6%).
Net loss of 1,640,000 reduced equity.
Other comprehensive income decreased equity by 4,667,573.
Other factors increased equity by 4,348,886.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	€-1.64 Million	-13.13%
Other Comprehensive Income	€-4.67 Million	-37.37%
Other Changes	€4.35 Million	+34.82%
Total Change	€-	-13.56%

Book Value vs Market Value Analysis

This analysis compares Upergy'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: 0.61x
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.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2009-12-31	€2.79	€1.71	x
2010-12-31	€2.68	€1.71	x
2011-12-31	€2.81	€1.71	x
2012-12-31	€2.72	€1.71	x
2013-12-31	€2.72	€1.71	x
2014-12-31	€0.00	€1.71	x
2015-12-31	€0.00	€1.71	x
2016-12-31	€2.14	€1.71	x
2017-12-31	€2.45	€1.71	x
2018-12-31	€2.41	€1.71	x
2019-12-31	€2.32	€1.71	x
2020-12-31	€2.13	€1.71	x
2021-12-31	€2.68	€1.71	x
2022-12-31	€2.88	€1.71	x
2023-12-31	€3.16	€1.71	x
2024-12-31	€3.05	€1.71	x
2025-12-31	€2.79	€1.71	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Upergy 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): -13.13%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -3.85%
• Asset Turnover: 1.47x
• Equity Multiplier: 2.32x
Recent ROE (-13.13%) is below the historical average (8.10%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	14.50%	2.08%	1.63x	4.27x	€161.54K
2006	24.84%	3.04%	1.15x	7.09x	€625.32K
2007	10.00%	2.84%	1.35x	2.61x	€-334.60
2008	3.80%	1.02%	1.33x	2.80x	€-760.01K
2009	10.66%	2.95%	1.59x	2.28x	€90.06K
2010	2.98%	0.78%	1.56x	2.44x	€-928.09K
2011	12.79%	3.26%	1.68x	2.34x	€379.43K
2012	12.88%	3.14%	1.80x	2.27x	€385.86K
2013	11.03%	2.75%	1.66x	2.42x	€135.61K
2014	3.16%	0.69%	2.13x	2.16x	€-828.78
2015	12.16%	2.77%	2.13x	2.06x	€266.50
2016	8.87%	1.91%	1.98x	2.34x	€-123.15
2017	37.12%	10.04%	1.89x	1.95x	€3.23 Million
2018	-5.29%	-1.39%	1.66x	2.28x	€-1.73 Million
2019	-3.67%	-0.90%	1.52x	2.69x	€-1.48 Million
2020	-7.74%	-1.83%	1.47x	2.89x	€-1.76 Million
2021	19.96%	5.61%	1.51x	2.35x	€1.24 Million
2022	10.41%	3.27%	1.43x	2.23x	€56.30K
2023	4.11%	1.34%	1.37x	2.24x	€-855.36K
2024	0.62%	0.21%	1.34x	2.21x	€-1.36 Million
2025	-13.13%	-3.85%	1.47x	2.32x	€-2.89 Million

Industry Comparison

This section compares Upergy's net assets metrics with peer companies in the Specialty Retail industry.

Industry Context

Industry: Specialty Retail
Average net assets among peers: $761,738,398
Average return on equity (ROE) among peers: 13.53%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Upergy (ALUPG)	€12.49 Million	14.50%	1.32x	$7.79 Million
Emova Group SA (ALEMV)	$21.51 Million	-1.93%	1.22x	$12.88 Million
Hydrogen Refueling Solutions (ALHRS)	$705.00K	10.92%	9.74x	$26.83 Million
Hunyvers SA (ALHUN)	$27.76 Million	-2.71%	2.19x	$26.63 Million
Fnac Darty SA (FNAC)	$1.56 Billion	10.25%	3.45x	$1.03 Billion
BEBO Health SA (MLBBO)	$362.01K	58.23%	1.86x	$579.76K
TROC DE L'ILE SA (MLTRO)	$4.56 Million	7.24%	1.46x	$1.67 Million
Lagardere SCA (MMB)	$4.45 Billion	13.34%	1.77x	$2.69 Billion
Passat Société Anonyme (PSAT)	$29.41 Million	12.87%	0.30x	$17.14 Million

About Upergy

PA:ALUPG France Specialty Retail

Market Cap

$8.94 Million

€7.65 Million EUR

Market Cap Rank

#27633 Global

#486 in France

Share Price

€1.71

Change (1 day)

+0.29%

52-Week Range

€1.52 - €2.54

All Time High

€6.33