Payton -L (PAYT) - Net Assets

Latest as of December 2025: ILA109.53 Million ILA ≈ $293.66K USD

Based on the latest financial reports, Payton -L (PAYT) has net assets worth ILA109.53 Million ILA (≈ $293.66K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (ILA119.62 Million ≈ $320.70K USD) and total liabilities (ILA10.09 Million ≈ $27.04K 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 PAYT cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	ILA109.53 Million
% of Total Assets	91.57%
Annual Growth Rate	4.91%
5-Year Change	75.0%
10-Year Change	191.77%
Growth Volatility	112.54

Payton -L - Net Assets Trend (2002–2025)

This chart illustrates how Payton -L's net assets have evolved over time, based on quarterly financial data. Also explore total assets of Payton -L for the complete picture of this company's asset base.

Annual Net Assets for Payton -L (2002–2025)

The table below shows the annual net assets of Payton -L from 2002 to 2025. For live valuation and market cap data, see PAYT company net worth.

Year	Net Assets	Change
2025-12-31	ILA109.53 Million ≈ $293.66K	+9.97%
2024-12-31	ILA99.60 Million ≈ $267.03K	+31.94%
2023-12-31	ILA75.49 Million ≈ $202.39K	+10.14%
2022-12-31	ILA68.54 Million ≈ $183.76K	+9.51%
2021-12-31	ILA62.59 Million ≈ $167.81K	+1.62%
2020-12-31	ILA61.59 Million ≈ $165.13K	+19.08%
2019-12-31	ILA51.72 Million ≈ $138.67K	+7.33%
2018-12-31	ILA48.19 Million ≈ $129.20K	+20.93%
2017-12-31	ILA39.85 Million ≈ $106.84K	+6.15%
2016-12-31	ILA37.54 Million ≈ $100.65K	+12.66%
2015-12-31	ILA33.32 Million ≈ $89.34K	+0.68%
2014-12-31	ILA33.10 Million ≈ $88.73K	+6.73%
2013-12-31	ILA31.01 Million ≈ $83.14K	+0.22%
2012-12-31	ILA30.94 Million ≈ $82.96K	-71.57%
2011-12-31	ILA108.85 Million ≈ $291.83K	+11.80%
2010-12-31	ILA97.37 Million ≈ $261.04K	+18.96%
2009-12-31	ILA81.85 Million ≈ $219.43K	-0.71%
2008-12-31	ILA82.43 Million ≈ $220.99K	+493.36%
2003-12-31	ILA13.89 Million ≈ $37.24K	-61.78%
2002-12-31	ILA36.35 Million ≈ $97.44K	--

Equity Component Analysis

This analysis shows how different components contribute to Payton -L'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 5376400000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	ILA53.76 Million	66.38%
Common Stock	ILA3.63 Million	4.49%
Other Comprehensive Income	ILA-176.04K	-0.22%
Other Components	ILA23.77 Million	29.35%
Total Equity	ILA80.99 Million	100.00%

Payton -L Competitors by Market Cap

The table below lists competitors of Payton -L ranked by their market capitalization.

Company	Market Cap
BLE KEDROS REIC EO 1 F:N67	$167.59 Million
West Wits Mining Ltd AU:WWI	$167.63 Million
Omiris AG F:HBD1	$167.69 Million
Signpost India Limited NSE:SIGNPOST	$167.78 Million
Central Hydropower JSC VN:CHP	$167.42 Million
Niu Technologies NASDAQ:NIU	$167.26 Million
Banque nationale de Belgique Société anonyme BR:BNB	$167.20 Million
SOTKAMO SILVER AB NAM. F:VSO	$167.12 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 73,058,000 to 80,992,000, a change of 7,934,000 (10.9%).
Net income of 10,835,000 contributed positively to equity growth.
Dividend payments of 3,473,000 reduced retained earnings.
Other comprehensive income increased equity by 480,963.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	ILA10.84 Million	+13.38%
Dividends Paid	ILA3.47 Million	-4.29%
Other Comprehensive Income	ILA480.96K	+0.59%
Other Changes	ILA91.04K	+0.11%
Total Change	ILA-	10.86%

Book Value vs Market Value Analysis

This analysis compares Payton -L'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: 766.13x
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 2482.59x to 766.13x 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	ILA3.04	ILA7554.00	x
2013-12-31	ILA3.05	ILA7554.00	x
2014-12-31	ILA3.25	ILA7554.00	x
2015-12-31	ILA3.27	ILA7554.00	x
2016-12-31	ILA3.68	ILA7554.00	x
2017-12-31	ILA3.90	ILA7554.00	x
2018-12-31	ILA4.70	ILA7554.00	x
2019-12-31	ILA5.06	ILA7554.00	x
2020-12-31	ILA6.01	ILA7554.00	x
2021-12-31	ILA6.11	ILA7554.00	x
2022-12-31	ILA6.68	ILA7554.00	x
2023-12-31	ILA7.36	ILA7554.00	x
2024-12-31	ILA8.94	ILA7554.00	x
2025-12-31	ILA9.86	ILA7554.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Payton -L 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): 13.38%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 22.66%
• Asset Turnover: 0.40x
• Equity Multiplier: 1.48x
Recent ROE (13.38%) is below the historical average (14.85%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2008	7.74%	6.82%	0.63x	1.80x	ILA-1.27 Million
2009	8.55%	7.45%	0.61x	1.90x	ILA-808.10K
2010	21.96%	13.65%	0.88x	1.82x	ILA8.03 Million
2011	11.61%	11.35%	0.59x	1.75x	ILA1.17 Million
2012	8.16%	9.60%	0.47x	1.82x	ILA-380.10K
2013	0.23%	0.24%	0.52x	1.87x	ILA-2.02 Million
2014	5.71%	4.98%	0.63x	1.82x	ILA-947.50K
2015	9.64%	7.83%	0.65x	1.89x	ILA-79.10K
2016	10.95%	8.47%	0.72x	1.79x	ILA238.40K
2017	13.37%	10.72%	0.70x	1.78x	ILA892.10K
2018	23.17%	16.24%	0.83x	1.71x	ILA4.21 Million
2019	25.17%	22.53%	0.65x	1.72x	ILA5.22 Million
2020	23.96%	22.32%	0.61x	1.76x	ILA5.71 Million
2021	19.93%	18.82%	0.61x	1.74x	ILA4.12 Million
2022	30.33%	22.85%	0.80x	1.66x	ILA9.23 Million
2023	19.92%	18.17%	0.65x	1.70x	ILA4.96 Million
2024	13.55%	19.48%	0.48x	1.46x	ILA2.59 Million
2025	13.38%	22.66%	0.40x	1.48x	ILA2.74 Million

Industry Comparison

This section compares Payton -L's net assets metrics with peer companies in the Electrical Equipment & Parts industry.

Industry Context

Industry: Electrical Equipment & Parts
Average net assets among peers: $410,690,966
Average return on equity (ROE) among peers: -117.60%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Payton -L (PAYT)	ILA109.53 Million	7.74%	0.09x	$167.44 Million
Arad Investment & Industrial Development Ltd (ARAD)	$1.75 Billion	5.68%	2.48x	$256.57 Million
Elspec (ELSPC)	$76.31 Million	14.29%	0.32x	$25.01 Million
Gencell Ltd (GNCL)	$4.17 Million	-490.38%	0.69x	$5.61 Million
Phinergy Ltd (PNRG)	$-184.66 Million	0.00%	0.00x	$47.64 Million

About Payton -L

TA:PAYT Israel Electrical Equipment & Parts

Market Cap

$167.44 Million

ILA62.46 Billion ILA

Market Cap Rank

#17329 Global

#221 in Israel

Share Price

ILA7554.00

Change (1 day)

+0.43%

52-Week Range

ILA5475.00 - ILA8044.00

All Time High

ILA8044.00