Dialight plc
Dialight plc, together with its subsidiaries, develops, manufactures, and supplies LED lighting solutions for hazardous and industrial applications in North America, Europe, the Middle East, Africa, and internationally. The company operates through Lighting and Signals & Components segments. It offers high and low bays, and high outputs; conveyor, street, area, and flood lights; LED linear fixtur… Read more
Dialight plc (DIALF) - Net Assets
Latest net assets as of September 2025: $49.40 Million USD
Based on the latest financial reports, Dialight plc (DIALF) has net assets worth $49.40 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 ($115.10 Million) and total liabilities ($65.70 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 | $49.40 Million |
| % of Total Assets | 42.92% |
| Annual Growth Rate | 7.0% |
| 5-Year Change | -17.45% |
| 10-Year Change | -32.52% |
| Growth Volatility | 61.44 |
Dialight plc - Net Assets Trend (1990–2024)
This chart illustrates how Dialight plc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Dialight plc (1990–2024)
The table below shows the annual net assets of Dialight plc from 1990 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $47.30 Million | -6.59% |
| 2023-12-31 | $50.64 Million | -26.29% |
| 2022-12-31 | $68.70 Million | +14.12% |
| 2021-12-31 | $60.20 Million | +5.06% |
| 2020-12-31 | $57.30 Million | -15.49% |
| 2019-12-31 | $67.80 Million | -20.33% |
| 2018-12-31 | $85.10 Million | +11.83% |
| 2017-12-31 | $76.10 Million | -1.30% |
| 2016-12-31 | $77.10 Million | +9.99% |
| 2015-12-31 | $70.10 Million | -3.71% |
| 2014-12-31 | $72.80 Million | +9.15% |
| 2013-12-31 | $66.70 Million | +5.88% |
| 2012-12-31 | $63.00 Million | +15.04% |
| 2011-12-31 | $54.76 Million | +18.62% |
| 2010-12-31 | $46.17 Million | +15.12% |
| 2009-12-31 | $40.10 Million | +6.93% |
| 2008-12-31 | $37.50 Million | +21.57% |
| 2007-12-31 | $30.85 Million | +3.90% |
| 2006-12-31 | $29.69 Million | +2.86% |
| 2005-12-31 | $28.86 Million | -23.49% |
| 2004-12-31 | $37.72 Million | -26.99% |
| 2003-12-31 | $51.67 Million | -7.78% |
| 2002-12-31 | $56.02 Million | -7.54% |
| 2001-12-31 | $60.59 Million | +9.45% |
| 2000-12-31 | $55.36 Million | +23.82% |
| 1999-12-31 | $44.71 Million | +19.94% |
| 1998-12-31 | $37.28 Million | +26.26% |
| 1997-12-31 | $29.53 Million | +30.49% |
| 1996-12-31 | $22.63 Million | -7.81% |
| 1995-12-31 | $24.54 Million | +8.94% |
| 1994-12-31 | $22.53 Million | +40.93% |
| 1993-12-31 | $15.99 Million | +336.80% |
| 1992-12-31 | $3.66 Million | +100.66% |
| 1991-12-31 | $1.82 Million | -61.46% |
| 1990-12-31 | $4.73 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Dialight plc'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 701.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $16.30 Million | 34.75% |
| Common Stock | $1.20 Million | 2.56% |
| Other Comprehensive Income | $13.78 Million | 29.38% |
| Other Components | $15.62 Million | 33.31% |
| Total Equity | $46.90 Million | 100.00% |
Dialight plc Competitors by Market Cap
The table below lists competitors of Dialight plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Yimutian Inc. American Depositary Shares
NASDAQ:YMT
|
$62.38 Million |
|
NewFlex Technology Co. Ltd
KQ:085670
|
$62.41 Million |
|
PRECIA SA EO -50
F:P1E0
|
$62.43 Million |
|
Berjaya Land Bhd
KLSE:4219
|
$62.43 Million |
|
Ittifak Holding A.S.
IS:LRSHO
|
$62.35 Million |
|
Xtract One Technologies Inc.
OTCQX:XTRAF
|
$62.35 Million |
|
Westag & Getalit ST O.N.
F:WUG
|
$62.35 Million |
|
Ffbw Inc
OTCQX:FFBW
|
$62.34 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Dialight plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 50,480,339 to 46,900,000, a change of -3,580,339 (-7.1%).
- Net loss of 13,800,000 reduced equity.
- Share repurchases of 200,000 reduced equity.
- Other comprehensive income decreased equity by 406,767.
- Other factors increased equity by 10,826,428.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-13.80 Million | -29.42% |
| Share Repurchases | $200.00K | -0.43% |
| Other Comprehensive Income | $-406.77K | -0.87% |
| Other Changes | $10.83 Million | +23.08% |
| Total Change | $- | -7.09% |
Book Value vs Market Value Analysis
This analysis compares Dialight plc'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: 1.34x
- 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 6.32x to 1.34x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1990-12-31 | $0.25 | $1.59 | x |
| 1991-12-31 | $0.10 | $1.59 | x |
| 1992-12-31 | $0.19 | $1.59 | x |
| 1993-12-31 | $1.00 | $1.59 | x |
| 1994-12-31 | $0.91 | $1.59 | x |
| 1995-12-31 | $0.83 | $1.59 | x |
| 1996-12-31 | $0.76 | $1.59 | x |
| 1997-12-31 | $0.97 | $1.59 | x |
| 1998-12-31 | $1.22 | $1.59 | x |
| 1999-12-31 | $1.48 | $1.59 | x |
| 2000-12-31 | $1.84 | $1.59 | x |
| 2001-12-31 | $2.02 | $1.59 | x |
| 2002-12-31 | $1.87 | $1.59 | x |
| 2003-12-31 | $1.19 | $1.59 | x |
| 2004-12-31 | $1.24 | $1.59 | x |
| 2005-12-31 | $0.95 | $1.59 | x |
| 2006-12-31 | $0.95 | $1.59 | x |
| 2007-12-31 | $0.98 | $1.59 | x |
| 2008-12-31 | $1.18 | $1.59 | x |
| 2009-12-31 | $1.26 | $1.59 | x |
| 2010-12-31 | $1.44 | $1.59 | x |
| 2011-12-31 | $1.68 | $1.59 | x |
| 2012-12-31 | $1.94 | $1.59 | x |
| 2013-12-31 | $2.05 | $1.59 | x |
| 2014-12-31 | $2.23 | $1.59 | x |
| 2015-12-31 | $2.14 | $1.59 | x |
| 2016-12-31 | $2.36 | $1.59 | x |
| 2017-12-31 | $2.30 | $1.59 | x |
| 2018-12-31 | $2.57 | $1.59 | x |
| 2019-12-31 | $2.07 | $1.59 | x |
| 2020-12-31 | $1.75 | $1.59 | x |
| 2021-12-31 | $1.82 | $1.59 | x |
| 2022-12-31 | $2.06 | $1.59 | x |
| 2023-12-31 | $1.42 | $1.59 | x |
| 2024-12-31 | $1.18 | $1.59 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Dialight plc 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): -29.42%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -7.52%
- • Asset Turnover: 1.39x
- • Equity Multiplier: 2.81x
- Recent ROE (-29.42%) is below the historical average (18.23%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1990 | 43.00% | 9.53% | 1.01x | 4.47x | $1.56 Million |
| 1991 | 16.45% | 0.82% | 2.12x | 9.39x | $117.60K |
| 1992 | 106.93% | 10.88% | 2.08x | 4.73x | $3.52 Million |
| 1993 | 27.20% | 10.41% | 1.56x | 1.68x | $2.75 Million |
| 1994 | 38.23% | 12.40% | 1.48x | 2.09x | $6.36 Million |
| 1995 | 44.94% | 11.77% | 1.77x | 2.16x | $8.58 Million |
| 1996 | 41.84% | 8.71% | 1.97x | 2.44x | $7.19 Million |
| 1997 | 36.36% | 9.46% | 1.97x | 1.95x | $7.76 Million |
| 1998 | 32.69% | 10.61% | 1.88x | 1.64x | $8.41 Million |
| 1999 | 26.38% | 9.45% | 1.52x | 1.84x | $7.32 Million |
| 2000 | 26.10% | 8.42% | 1.63x | 1.90x | $8.92 Million |
| 2001 | 14.66% | 5.08% | 1.66x | 1.74x | $2.82 Million |
| 2002 | 7.29% | 2.62% | 1.52x | 1.83x | $-1.52 Million |
| 2003 | 38.16% | 14.42% | 1.83x | 1.45x | $14.55 Million |
| 2004 | 21.83% | 6.93% | 1.47x | 2.15x | $4.46 Million |
| 2005 | 97.00% | 49.88% | 1.22x | 1.59x | $25.11 Million |
| 2006 | 12.35% | 5.89% | 1.43x | 1.47x | $699.00K |
| 2007 | 8.85% | 4.30% | 1.34x | 1.53x | $-355.90K |
| 2008 | 9.25% | 4.46% | 1.36x | 1.53x | $-281.40K |
| 2009 | 13.54% | 7.03% | 1.43x | 1.35x | $1.42 Million |
| 2010 | 16.14% | 7.51% | 1.63x | 1.31x | $2.84 Million |
| 2011 | 17.68% | 9.43% | 1.34x | 1.39x | $4.20 Million |
| 2012 | 21.53% | 11.79% | 1.25x | 1.46x | $7.27 Million |
| 2013 | 12.72% | 6.48% | 1.37x | 1.43x | $1.82 Million |
| 2014 | 13.03% | 5.94% | 1.41x | 1.56x | $2.21 Million |
| 2015 | -2.85% | -1.24% | 1.55x | 1.48x | $-9.02 Million |
| 2016 | -3.63% | -1.54% | 1.57x | 1.51x | $-10.52 Million |
| 2017 | 1.72% | 0.72% | 1.71x | 1.40x | $-6.28 Million |
| 2018 | 6.14% | 3.07% | 1.38x | 1.46x | $-3.27 Million |
| 2019 | -24.00% | -10.73% | 1.17x | 1.92x | $-22.95 Million |
| 2020 | -13.88% | -6.64% | 1.08x | 1.93x | $-13.59 Million |
| 2021 | 0.17% | 0.08% | 1.05x | 2.11x | $-5.86 Million |
| 2022 | 0.58% | 0.24% | 1.18x | 2.11x | $-6.45 Million |
| 2023 | -40.82% | -14.38% | 1.29x | 2.20x | $-25.65 Million |
| 2024 | -29.42% | -7.52% | 1.39x | 2.81x | $-18.49 Million |
Industry Comparison
This section compares Dialight plc's net assets metrics with peer companies in the Electrical Equipment & Parts industry.
Industry Context
- Industry: Electrical Equipment & Parts
- Average net assets among peers: $1,545,576,244
- Average return on equity (ROE) among peers: -138.69%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Dialight plc (DIALF) | $49.40 Million | 43.00% | 1.33x | $62.35 Million |
| ABB Ltd (ABBNY) | $13.98 Billion | 7.80% | 2.30x | $85.22 Billion |
| Advent Technologies Holdings Inc (ADN) | $214.11 Million | -0.26% | 0.04x | $1.02 Million |
| Ads Tec Energy PLC (ADSE) | $1.69 Million | -712.54% | 36.25x | $201.93 Million |
| Advanced Energy Industries Inc (AEIS) | $214.34 Million | -14.64% | 1.10x | $11.51 Billion |
| AFC Energy plc (AFGYF) | $5.62 Million | -85.17% | 0.30x | $91.15 Million |
| Alfen N.V (ALFNF) | $5.26 Million | 0.00% | 1.87x | $265.32 Million |
| Amprius Technologies Inc. (AMPX) | $1.17 Million | -634.56% | 4.70x | $1.30 Billion |
| Asia Pacific Wire & Cable Corp Ltd (APWC) | $162.71 Million | -8.39% | 0.90x | $17.55 Million |
| Astro Communications Inc (ASTO) | $6.13 Million | -7.08% | 0.13x | $18.76K |
| Atkore International Group Inc (ATKR) | $864.74 Million | 67.98% | 1.56x | $1.69 Billion |