Gan Shmuel (GSFI) - Net Assets

Latest as of December 2025: ILA176.13 Million ILA ≈ $472.20K USD

Based on the latest financial reports, Gan Shmuel (GSFI) has net assets worth ILA176.13 Million ILA (≈ $472.20K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (ILA241.19 Million ≈ $646.62K USD) and total liabilities (ILA65.06 Million ≈ $174.42K 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 Gan Shmuel (GSFI) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	ILA176.13 Million
% of Total Assets	73.03%
Annual Growth Rate	-0.88%
5-Year Change	28.85%
10-Year Change	42.24%
Growth Volatility	15.53

Gan Shmuel - Net Assets Trend (2006–2025)

This chart illustrates how Gan Shmuel's net assets have evolved over time, based on quarterly financial data. Also explore Gan Shmuel assets under control for the complete picture of this company's asset base.

Annual Net Assets for Gan Shmuel (2006–2025)

The table below shows the annual net assets of Gan Shmuel from 2006 to 2025. For live valuation and market cap data, see Gan Shmuel (GSFI) market capitalisation.

Year	Net Assets	Change
2025-12-31	ILA176.13 Million ≈ $472.20K	+3.66%
2024-12-31	ILA169.92 Million ≈ $455.54K	+22.53%
2023-12-31	ILA138.68 Million ≈ $371.79K	+12.11%
2022-12-31	ILA123.69 Million ≈ $331.61K	-9.51%
2021-12-31	ILA136.69 Million ≈ $366.47K	+4.48%
2020-12-31	ILA130.83 Million ≈ $350.75K	+2.64%
2019-12-31	ILA127.46 Million ≈ $341.72K	-3.19%
2018-12-31	ILA131.66 Million ≈ $352.99K	+0.89%
2017-12-31	ILA130.50 Million ≈ $349.87K	+5.39%
2016-12-31	ILA123.83 Million ≈ $331.97K	+4.45%
2015-12-31	ILA118.55 Million ≈ $317.82K	+6.47%
2014-12-31	ILA111.34 Million ≈ $298.50K	-1.73%
2013-12-31	ILA113.30 Million ≈ $303.76K	+5.06%
2012-12-31	ILA107.84 Million ≈ $289.12K	+11.84%
2011-12-31	ILA96.42 Million ≈ $258.51K	+6.43%
2010-12-31	ILA90.60 Million ≈ $242.90K	-1.13%
2009-12-31	ILA91.64 Million ≈ $245.68K	+6.89%
2008-12-31	ILA85.73 Million ≈ $229.84K	-0.18%
2007-12-31	ILA85.88 Million ≈ $230.25K	-58.75%
2006-12-31	ILA208.22 Million ≈ $558.22K	--

Equity Component Analysis

This analysis shows how different components contribute to Gan Shmuel'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 12734943100.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	ILA127.35 Million	72.60%
Common Stock	ILA4.57 Million	2.61%
Other Comprehensive Income	ILA-433.09K	-0.25%
Other Components	ILA43.92 Million	25.04%
Total Equity	ILA175.41 Million	100.00%

Gan Shmuel Competitors by Market Cap

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

Company	Market Cap
OPPSTAR KLSE:0275	$102.25 Million
Hennessy Capital Investment Corp VI NASDAQ:HCVI	$102.29 Million
Kreate Group Oyj HE:KREATE	$102.31 Million
Sunflow Sustain TA:SNFL	$102.31 Million
Eastland Equity Bhd KLSE:2097	$102.21 Million
Beta Systems Software AG F:BSS	$102.12 Million
Stealth Group Holdings Ltd AU:SGI	$102.12 Million
The Platinum Group Public Company Limited BK:PLAT	$102.11 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 169,494,000 to 175,407,405, a change of 5,913,405 (3.5%).
Net income of 17,711,386 contributed positively to equity growth.
Dividend payments of 11,031,459 reduced retained earnings.
Other comprehensive income decreased equity by 195,089.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	ILA17.71 Million	+10.1%
Dividends Paid	ILA11.03 Million	-6.29%
Other Comprehensive Income	ILA-195.09K	-0.11%
Other Changes	ILA-571.43K	-0.33%
Total Change	ILA-	3.49%

Book Value vs Market Value Analysis

This analysis compares Gan Shmuel'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: 217.41x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has decreased from 353.62x to 217.41x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2012-12-31	ILA7.18	ILA2540.00	x
2013-12-31	ILA7.55	ILA2540.00	x
2014-12-31	ILA7.42	ILA2540.00	x
2015-12-31	ILA7.89	ILA2540.00	x
2016-12-31	ILA8.24	ILA2540.00	x
2017-12-31	ILA8.69	ILA2540.00	x
2018-12-31	ILA8.77	ILA2540.00	x
2019-12-31	ILA8.49	ILA2540.00	x
2020-12-31	ILA8.71	ILA2540.00	x
2021-12-31	ILA9.10	ILA2540.00	x
2022-12-31	ILA7.89	ILA2540.00	x
2023-12-31	ILA9.24	ILA2540.00	x
2024-12-31	ILA11.26	ILA2540.00	x
2025-12-31	ILA11.68	ILA2540.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Gan Shmuel 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): 10.10%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 6.26%
• Asset Turnover: 1.17x
• Equity Multiplier: 1.38x
Recent ROE (10.10%) is above the historical average (9.15%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2006	10.21%	3.44%	1.29x	2.29x	ILA442.40K
2007	16.52%	5.41%	1.44x	2.12x	ILA5.60 Million
2008	5.68%	1.92%	1.37x	2.16x	ILA-3.70 Million
2009	6.32%	2.68%	1.30x	1.81x	ILA-3.37 Million
2010	12.00%	4.34%	1.42x	1.95x	ILA1.81 Million
2011	6.27%	2.10%	1.45x	2.06x	ILA-3.60 Million
2012	15.05%	6.33%	1.51x	1.58x	ILA5.45 Million
2013	13.60%	6.18%	1.32x	1.66x	ILA4.08 Million
2014	6.38%	2.92%	1.26x	1.73x	ILA-4.03 Million
2015	10.46%	5.30%	1.19x	1.67x	ILA548.80K
2016	10.16%	5.73%	1.10x	1.61x	ILA195.70K
2017	10.08%	6.16%	1.15x	1.42x	ILA103.70K
2018	11.89%	6.67%	1.25x	1.43x	ILA2.48 Million
2019	2.67%	1.65%	1.00x	1.62x	ILA-9.34 Million
2020	2.52%	1.73%	0.90x	1.62x	ILA-9.78 Million
2021	4.37%	2.80%	0.99x	1.57x	ILA-7.69 Million
2022	-7.03%	-3.86%	1.04x	1.75x	ILA-21.06 Million
2023	10.70%	5.74%	1.19x	1.57x	ILA968.40K
2024	25.06%	13.78%	1.26x	1.45x	ILA25.52 Million
2025	10.10%	6.26%	1.17x	1.38x	ILA170.65K

Industry Comparison

This section compares Gan Shmuel's net assets metrics with peer companies in the Beverages - Non-Alcoholic industry.

No peer company data available for comparison.

About Gan Shmuel

TA:GSFI Israel Beverages - Non-Alcoholic

Market Cap

$102.24 Million

ILA38.14 Billion ILA

Market Cap Rank

#19228 Global

#251 in Israel

Share Price

ILA2540.00

Change (1 day)

-0.08%

52-Week Range

ILA2526.00 - ILA3489.00

All Time High

ILA4005.00