National Lampoon Inc
National Lampoon Inc. engages in the comedy publication business. It publishes National Lampoon, a humor magazine; and Animal House, a comedy film, as well as franchises films, such as Vacation and Van Wilder. The company was formerly known as J2 Communications Inc. and changed its name to National Lampoon Inc. in November 2002. The company was founded in 1967 and is based in Los Angeles, Califor… Read more
National Lampoon Inc (NLMP) - Net Assets
Latest net assets as of April 2009: $-3.10 Million USD
Based on the latest financial reports, National Lampoon Inc (NLMP) has net assets worth $-3.10 Million USD as of April 2009.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($7.88 Million) and total liabilities ($10.98 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 | $-3.10 Million |
| % of Total Assets | -39.3% |
| Annual Growth Rate | -3.78% |
| 5-Year Change | N/A |
| 10-Year Change | -17.59% |
| Growth Volatility | 827.29 |
National Lampoon Inc - Net Assets Trend (1989–2008)
This chart illustrates how National Lampoon Inc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for National Lampoon Inc (1989–2008)
The table below shows the annual net assets of National Lampoon Inc from 1989 to 2008.
| Year | Net Assets | Change |
|---|---|---|
| 2008-07-31 | $2.31 Million | +167.13% |
| 2007-07-31 | $-3.44 Million | -128.28% |
| 2006-07-31 | $-1.51 Million | +34.98% |
| 2005-07-31 | $-2.32 Million | +46.83% |
| 2004-07-31 | $-4.36 Million | -3316.10% |
| 2003-07-31 | $135.43K | -94.64% |
| 2002-07-31 | $2.53 Million | +112.06% |
| 2001-07-31 | $1.19 Million | -67.61% |
| 2000-07-31 | $3.68 Million | +31.47% |
| 1999-07-31 | $2.80 Million | -28.21% |
| 1998-07-31 | $3.90 Million | +5.41% |
| 1997-07-31 | $3.70 Million | 0.00% |
| 1996-07-31 | $3.70 Million | -5.13% |
| 1995-07-31 | $3.90 Million | +2.63% |
| 1994-07-31 | $3.80 Million | +15.15% |
| 1993-07-31 | $3.30 Million | -26.67% |
| 1992-07-31 | $4.50 Million | -18.18% |
| 1991-07-31 | $5.50 Million | +3.77% |
| 1990-07-31 | $5.30 Million | +10.42% |
| 1989-07-31 | $4.80 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to National Lampoon Inc'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 4264425800.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (July 2008)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $933.00 | 0.04% |
| Other Comprehensive Income | $44.09 Million | 1910.78% |
| Other Components | $1.16 Million | 50.33% |
| Total Equity | $2.31 Million | 100.00% |
National Lampoon Inc Competitors by Market Cap
The table below lists competitors of National Lampoon Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Concrete Fashion Group For Commercial& Industrial Investment
EGX:CFGH
|
$20.00 |
|
Basic Energy Corp
PSE:BSC
|
$20.04 |
|
IDEA FABRIK
BE:TI4
|
$20.22 |
|
CORONATION INSURANCE PLC
XNSA:WAPIC
|
$20.36 |
|
WANG ON GROUP
MU:WON1
|
$19.93 |
|
China New Energy Group Co
PINK:CNER
|
$19.90 |
|
ST Energy Transition I Ltd.
PINK:STETW
|
$19.80 |
|
RICHLY FIELD CHINA
BE:DJR2
|
$19.68 |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in National Lampoon Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2007 to 2008, total equity changed from -3,437,301 to 2,307,395, a change of 5,744,696.
- Net loss of 1,686,974 reduced equity.
- Share repurchases of 130 reduced equity.
- Other comprehensive income increased equity by 44,089,317.
- Other factors decreased equity by 36,657,517.
Equity Change Factors (2007 to 2008)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-1.69 Million | -73.11% |
| Share Repurchases | $129.96 | -0.01% |
| Other Comprehensive Income | $44.09 Million | +1910.78% |
| Other Changes | $-36.66 Million | -1588.7% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares National Lampoon Inc'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: 0.01x
- 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 |
|---|---|---|---|
| 1989-07-31 | $3.46 | $0.00 | x |
| 1990-07-31 | $3.66 | $0.00 | x |
| 1991-07-31 | $2.90 | $0.00 | x |
| 1992-07-31 | $2.09 | $0.00 | x |
| 1993-07-31 | $1.69 | $0.00 | x |
| 1994-07-31 | $1.58 | $0.00 | x |
| 1995-07-31 | $1.36 | $0.00 | x |
| 1996-07-31 | $1.85 | $0.00 | x |
| 1997-07-31 | $1.67 | $0.00 | x |
| 1998-07-31 | $1.90 | $0.00 | x |
| 1999-07-31 | $1.07 | $0.00 | x |
| 2000-07-31 | $1.37 | $0.00 | x |
| 2001-07-31 | $0.44 | $0.00 | x |
| 2002-07-31 | $0.92 | $0.00 | x |
| 2003-07-31 | $0.05 | $0.00 | x |
| 2004-07-31 | $-1.42 | $0.00 | x |
| 2005-07-31 | $-0.78 | $0.00 | x |
| 2006-07-31 | $-0.22 | $0.00 | x |
| 2007-07-31 | $-0.45 | $0.00 | x |
| 2008-07-31 | $0.27 | $0.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently National Lampoon Inc 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): -73.11%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -22.68%
- • Asset Turnover: 0.77x
- • Equity Multiplier: 4.18x
- Recent ROE (-73.11%) is above the historical average (-256.71%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1989 | 10.42% | 7.04% | 1.00x | 1.48x | $20.00K |
| 1990 | 9.43% | 7.46% | 0.93x | 1.36x | $-30.00K |
| 1991 | -49.09% | -44.26% | 0.59x | 1.87x | $-3.25 Million |
| 1992 | -22.22% | -22.22% | 0.58x | 1.73x | $-1.45 Million |
| 1993 | -36.36% | -70.59% | 0.30x | 1.73x | $-1.53 Million |
| 1994 | 7.89% | 16.67% | 0.31x | 1.53x | $-80.00K |
| 1995 | 2.56% | 9.09% | 0.19x | 1.46x | $-290.00K |
| 1996 | -5.41% | -22.22% | 0.17x | 1.46x | $-570.00K |
| 1998 | 2.63% | 12.50% | 0.13x | 1.58x | $-280.00K |
| 1999 | -50.00% | -108.33% | 0.23x | 2.04x | $-1.56 Million |
| 2000 | 22.45% | 55.83% | 0.29x | 1.39x | $458.31K |
| 2001 | -258.01% | -1004.60% | 0.09x | 2.77x | $-3.20 Million |
| 2002 | -63.80% | -171.00% | 0.25x | 1.48x | $-1.87 Million |
| 2003 | -4374.83% | -587.85% | 0.37x | 19.97x | $-5.94 Million |
| 2004 | 0.00% | -266.82% | 0.77x | 0.00x | $-4.69 Million |
| 2005 | 0.00% | -236.00% | 0.89x | 0.00x | $-8.41 Million |
| 2006 | 0.00% | -186.00% | 1.07x | 0.00x | $-6.71 Million |
| 2007 | 0.00% | -41.06% | 0.79x | 0.00x | $-2.16 Million |
| 2008 | -73.11% | -22.68% | 0.77x | 4.18x | $-1.92 Million |
Industry Comparison
This section compares National Lampoon Inc's net assets metrics with peer companies in the Entertainment industry.
Industry Context
- Industry: Entertainment
- Average net assets among peers: $265,814,216
- Average return on equity (ROE) among peers: -33.08%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| National Lampoon Inc (NLMP) | $-3.10 Million | 10.42% | N/A | $19.94 |
| AB International Group Corp (ABQQ) | $-6.78K | 0.00% | 0.00x | $405.91 |
| AI Era Corp. (ABQQD) | $4.02 Million | -54.05% | 0.45x | $87.52K |
| Color Star Technology Co. Ltd. (ADD) | $6.59 Million | -176.41% | 0.08x | $63.13K |
| Alliance Entertainment Holding Corporation Class A Common Stock (AENT) | $108.93 Million | 26.27% | 3.34x | $22.03 Million |
| All For One Media Corp (AFOM) | $-17.59 Million | 0.00% | 0.00x | $324.00 |
| Allied Gaming & Entertainment Inc. (AGAE) | $33.41 Million | -134.88% | 0.85x | $4.97 Million |
| AMC Entertainment Holdings Inc (AMC) | $1.51 Billion | 24.17% | 2.35x | $567.86 Million |
| AMC Networks Inc (AMCX) | $1.01 Billion | 8.82% | 2.88x | $212.42 Million |
| American Films Inc (AMFL) | $2.16 Million | -24.68% | 1.32x | $753.71 |
| Amcomri Entertainment Inc (AMNNF) | $-586.53K | 0.00% | 0.00x | $6.48K |