ACMAT Corporation
ACMAT Corporation, through its subsidiaries, provides surety bonds primarily for construction contractors in the United States. The company offers surety bonds for prime, sub-prime, specialty trade, environmental, asbestos, and lead abatement contractors, as well as for miscellaneous obligations. It also provides miscellaneous surety, such as workers' compensation, supply, subdivision, and licens… Read more
ACMAT Corporation (ACMT) - Net Assets
Latest net assets as of June 2025: $28.82 Million USD
Based on the latest financial reports, ACMAT Corporation (ACMT) has net assets worth $28.82 Million USD as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($50.58 Million) and total liabilities ($21.76 Million). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $28.82 Million |
| % of Total Assets | 56.98% |
| Annual Growth Rate | 6.17% |
| 5-Year Change | -7.75% |
| 10-Year Change | -5.26% |
| Growth Volatility | 99.39 |
ACMAT Corporation - Net Assets Trend (1985–2024)
This chart illustrates how ACMAT Corporation's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for ACMAT Corporation (1985–2024)
The table below shows the annual net assets of ACMAT Corporation from 1985 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $28.88 Million | +0.10% |
| 2023-12-31 | $28.85 Million | +4.66% |
| 2022-12-31 | $27.56 Million | -14.85% |
| 2021-12-31 | $32.37 Million | +3.40% |
| 2020-12-31 | $31.30 Million | +0.35% |
| 2019-12-31 | $31.20 Million | +10.22% |
| 2018-12-31 | $28.31 Million | -5.55% |
| 2017-12-31 | $29.97 Million | +0.48% |
| 2016-12-31 | $29.82 Million | -2.16% |
| 2015-12-31 | $30.48 Million | -6.35% |
| 2014-12-31 | $32.55 Million | -2.25% |
| 2013-12-31 | $33.30 Million | -6.66% |
| 2012-12-31 | $35.67 Million | -12.86% |
| 2011-12-31 | $40.94 Million | +1.09% |
| 2010-12-31 | $40.49 Million | +3.49% |
| 2009-12-31 | $39.13 Million | -12.00% |
| 2008-12-31 | $44.46 Million | -9.20% |
| 2007-12-31 | $48.97 Million | -2.04% |
| 2006-12-31 | $49.99 Million | -1.97% |
| 2005-12-31 | $50.99 Million | +15.72% |
| 2004-12-31 | $44.06 Million | +4.71% |
| 2003-12-31 | $42.08 Million | +3.01% |
| 2002-12-31 | $40.85 Million | +7.59% |
| 2001-12-31 | $37.97 Million | +1.30% |
| 2000-12-31 | $37.48 Million | +3.76% |
| 1999-12-31 | $36.13 Million | -3.98% |
| 1998-12-31 | $37.62 Million | -4.94% |
| 1997-12-31 | $39.58 Million | -20.37% |
| 1996-12-31 | $49.70 Million | -3.34% |
| 1995-12-31 | $51.42 Million | -57.44% |
| 1994-12-31 | $120.80 Million | +135.02% |
| 1993-12-31 | $51.40 Million | +7.76% |
| 1992-12-31 | $47.70 Million | -20.23% |
| 1991-12-31 | $59.80 Million | +11.99% |
| 1990-12-31 | $53.40 Million | +5.53% |
| 1989-12-31 | $50.60 Million | +91.67% |
| 1988-12-31 | $26.40 Million | -8.65% |
| 1987-12-31 | $28.90 Million | +604.88% |
| 1986-12-31 | $4.10 Million | +46.43% |
| 1985-12-31 | $2.80 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to ACMAT Corporation'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 3057327400.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $29.27 Million | 101.37% |
| Common Stock | $771.10K | 2.67% |
| Other Comprehensive Income | $-1.17 Million | -4.04% |
| Total Equity | $28.88 Million | 100.00% |
ACMAT Corporation Competitors by Market Cap
The table below lists competitors of ACMAT Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Bowen Coking Coal Ltd
AU:BCB
|
$2.73 Million |
|
3330
XETRA:3330
|
$2.73 Million |
|
Advanced Packaging Tech (Malaysia)
KLSE:9148
|
$2.73 Million |
|
WIMFARM S.A. EO 1-
F:6WW
|
$2.73 Million |
|
NorthX Nickel Corp.
OTCQB:NXNIF
|
$2.73 Million |
|
Turism Felix B
RO:TUFE
|
$2.73 Million |
|
Pharmena S.A.
WAR:PHR
|
$2.73 Million |
|
Lanakam S.A
AT:LANAC
|
$2.73 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ACMAT Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 28,848,387 to 28,878,504, a change of 30,117 (0.1%).
- Net income of 239,158 contributed positively to equity growth.
- Share repurchases of 13,450 reduced equity.
- Other comprehensive income decreased equity by 195,591.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $239.16K | +0.83% |
| Share Repurchases | $13.45K | -0.05% |
| Other Comprehensive Income | $-195.59K | -0.68% |
| Total Change | $- | 0.10% |
Book Value vs Market Value Analysis
This analysis compares ACMAT Corporation'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: 1.31x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 41.34x to 1.31x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1985-12-31 | $1.19 | $49.00 | x |
| 1986-12-31 | $1.74 | $49.00 | x |
| 1987-12-31 | $12.24 | $49.00 | x |
| 1988-12-31 | $11.18 | $49.00 | x |
| 1989-12-31 | $11.98 | $49.00 | x |
| 1990-12-31 | $12.53 | $49.00 | x |
| 1991-12-31 | $13.63 | $49.00 | x |
| 1992-12-31 | $14.39 | $49.00 | x |
| 1993-12-31 | $10.79 | $49.00 | x |
| 1994-12-31 | $11.17 | $49.00 | x |
| 1995-12-31 | $11.05 | $49.00 | x |
| 1996-12-31 | $14.61 | $49.00 | x |
| 1997-12-31 | $11.63 | $49.00 | x |
| 1998-12-31 | $11.06 | $49.00 | x |
| 1999-12-31 | $11.87 | $49.00 | x |
| 2000-12-31 | $13.14 | $49.00 | x |
| 2001-12-31 | $15.13 | $49.00 | x |
| 2002-12-31 | $17.08 | $49.00 | x |
| 2003-12-31 | $17.99 | $49.00 | x |
| 2004-12-31 | $18.64 | $49.00 | x |
| 2005-12-31 | $22.00 | $49.00 | x |
| 2006-12-31 | $23.02 | $49.00 | x |
| 2007-12-31 | $24.52 | $49.00 | x |
| 2008-12-31 | $25.11 | $49.00 | x |
| 2009-12-31 | $26.24 | $49.00 | x |
| 2010-12-31 | $27.55 | $49.00 | x |
| 2011-12-31 | $27.75 | $49.00 | x |
| 2012-12-31 | $25.83 | $49.00 | x |
| 2013-12-31 | $28.98 | $49.00 | x |
| 2014-12-31 | $30.62 | $49.00 | x |
| 2015-12-31 | $31.00 | $49.00 | x |
| 2016-12-31 | $32.67 | $49.00 | x |
| 2017-12-31 | $35.12 | $49.00 | x |
| 2018-12-31 | $34.21 | $49.00 | x |
| 2019-12-31 | $39.27 | $49.00 | x |
| 2020-12-31 | $40.03 | $49.00 | x |
| 2021-12-31 | $41.95 | $49.00 | x |
| 2022-12-31 | $35.73 | $49.00 | x |
| 2023-12-31 | $37.39 | $49.00 | x |
| 2024-12-31 | $37.45 | $49.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ACMAT Corporation 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): 0.83%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.48%
- • Asset Turnover: 0.06x
- • Equity Multiplier: 1.81x
- Recent ROE (0.83%) is below the historical average (4.26%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1985 | -64.29% | -360.00% | 0.03x | 7.14x | $-2.08 Million |
| 1986 | 9.76% | 50.00% | 0.04x | 4.56x | $-10.00K |
| 1987 | 13.49% | 78.00% | 0.12x | 1.39x | $1.01 Million |
| 1988 | 5.30% | 56.00% | 0.06x | 1.72x | $-1.24 Million |
| 1989 | 12.72% | 8.80% | 0.35x | 4.16x | $770.00K |
| 1990 | 12.16% | 16.51% | 0.17x | 4.32x | $640.00K |
| 1991 | 8.39% | 12.74% | 0.15x | 4.43x | $-520.00K |
| 1992 | 8.24% | 12.90% | 0.14x | 4.70x | $-600.00K |
| 1993 | 10.63% | 15.35% | 0.15x | 4.76x | $230.00K |
| 1994 | 12.63% | 11.76% | 0.24x | 4.43x | $1.00 Million |
| 1995 | 14.23% | 12.78% | 0.23x | 4.80x | $1.59 Million |
| 1996 | 10.65% | 14.29% | 0.20x | 3.71x | $322.87K |
| 1997 | 11.37% | 13.39% | 0.19x | 4.45x | $542.23K |
| 1998 | 5.64% | 7.38% | 0.20x | 3.88x | $-1.64 Million |
| 1999 | 8.34% | 11.82% | 0.20x | 3.48x | $-598.98K |
| 2000 | 5.93% | 8.44% | 0.23x | 2.99x | $-1.52 Million |
| 2001 | 4.49% | 6.33% | 0.25x | 2.88x | $-2.09 Million |
| 2002 | 7.73% | 10.00% | 0.26x | 2.99x | $-928.48K |
| 2003 | 3.84% | 8.42% | 0.14x | 3.15x | $-2.59 Million |
| 2004 | 6.87% | 9.81% | 0.22x | 3.17x | $-1.38 Million |
| 2005 | 16.64% | 27.78% | 0.23x | 2.66x | $3.38 Million |
| 2006 | 10.00% | 20.66% | 0.19x | 2.58x | $635.60 |
| 2007 | 8.41% | 18.75% | 0.18x | 2.49x | $-780.06K |
| 2008 | 4.40% | 13.07% | 0.14x | 2.48x | $-2.49 Million |
| 2009 | -6.96% | -22.89% | 0.11x | 2.71x | $-6.64 Million |
| 2010 | 2.32% | 11.67% | 0.08x | 2.52x | $-3.11 Million |
| 2011 | 3.01% | 19.13% | 0.07x | 2.39x | $-2.86 Million |
| 2012 | 3.39% | 20.17% | 0.07x | 2.40x | $-2.36 Million |
| 2013 | 3.00% | 18.02% | 0.07x | 2.33x | $-2.33 Million |
| 2014 | 2.73% | 17.40% | 0.07x | 2.33x | $-2.37 Million |
| 2015 | 2.39% | 18.85% | 0.05x | 2.41x | $-2.32 Million |
| 2016 | 2.57% | 18.07% | 0.06x | 2.35x | $-2.22 Million |
| 2017 | 1.06% | 8.55% | 0.06x | 2.15x | $-2.68 Million |
| 2018 | 2.63% | 27.03% | 0.05x | 2.14x | $-2.09 Million |
| 2019 | 4.88% | 37.98% | 0.07x | 1.87x | $-1.60 Million |
| 2020 | 2.22% | 23.03% | 0.05x | 1.84x | $-2.43 Million |
| 2021 | 3.73% | 36.55% | 0.06x | 1.79x | $-2.03 Million |
| 2022 | -6.72% | -397.37% | 0.01x | 1.83x | $-4.61 Million |
| 2023 | 1.77% | 23.75% | 0.04x | 1.78x | $-2.37 Million |
| 2024 | 0.83% | 7.48% | 0.06x | 1.81x | $-2.65 Million |
Industry Comparison
This section compares ACMAT Corporation's net assets metrics with peer companies in the Insurance - Specialty industry.
Industry Context
- Industry: Insurance - Specialty
- Average net assets among peers: $2,795,575,556
- Average return on equity (ROE) among peers: 4.25%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ACMAT Corporation (ACMT) | $28.82 Million | -64.29% | 0.76x | $2.73 Million |
| Enact Holdings Inc (ACT) | $4.10 Billion | 17.17% | 0.40x | $1.08 Billion |
| Assured Guaranty Ltd (AGO) | $6.55 Billion | 7.95% | 1.08x | $3.63 Billion |
| Ambac Financial Group Inc (AMBC) | $2.28 Billion | -142.47% | 9.34x | $343.48 Million |
| AMERISAFE Inc (AMSF) | $158.78 Million | 23.53% | 5.26x | $612.22 Million |
| AXIS Capital Holdings Ltd (AXS) | $5.87 Billion | 10.94% | 2.41x | $7.39 Billion |
| Beazley plc (BZLYF) | $1.50 Billion | 8.67% | 4.04x | $6.37 Billion |
| Employers Holdings Inc (EIG) | $144.61 Million | 95.15% | 20.40x | $756.69 Million |
| Essent Group Ltd (ESNT) | $4.46 Billion | 18.63% | 0.28x | $5.40 Billion |
| First Acceptance Corp (FACO) | $92.90 Million | -1.32% | 2.47x | $134.82 Million |