Top Gum Industries Ltd
TopGum Industries Ltd. develops, manufactures, and markets dietary and nutraceutical gummies. The company offers a range of gummiceutical supplements that include vitamins, minerals, natural extracts, pre and probiotics, and food products; and nutraceutical products. It also imports and markets other sweets. The company was incorporated in 2004 and is based in Sderot, Israel.
Top Gum Industries Ltd (TPGM) - Net Assets
Latest net assets as of June 2025: ILA78.11 Million ILA
Based on the latest financial reports, Top Gum Industries Ltd (TPGM) has net assets worth ILA78.11 Million ILA as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (ILA163.18 Million) and total liabilities (ILA85.07 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 | ILA78.11 Million |
| % of Total Assets | 47.87% |
| Annual Growth Rate | 114.81% |
| 5-Year Change | 330.01% |
| 10-Year Change | N/A |
| Growth Volatility | 369.83 |
Top Gum Industries Ltd - Net Assets Trend (2019–2024)
This chart illustrates how Top Gum Industries Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Top Gum Industries Ltd (2019–2024)
The table below shows the annual net assets of Top Gum Industries Ltd from 2019 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ILA62.58 Million | -7.41% |
| 2023-12-31 | ILA67.59 Million | +46.06% |
| 2022-12-31 | ILA46.27 Million | -2.46% |
| 2021-12-31 | ILA47.44 Million | +225.99% |
| 2020-12-31 | ILA14.55 Million | +965.39% |
| 2019-12-31 | ILA1.37 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Top Gum Industries Ltd'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 242700000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ILA1.87 Million | 2.99% |
| Other Components | ILA60.71 Million | 97.01% |
| Total Equity | ILA62.58 Million | 100.00% |
Top Gum Industries Ltd Competitors by Market Cap
The table below lists competitors of Top Gum Industries Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Polychem Indonesia Tbk
JK:ADMG
|
$3.21 Million |
|
SpectraCure AB
ST:SPEC
|
$3.21 Million |
|
Witbe Net SA
PA:ALWIT
|
$3.21 Million |
|
Caely Holdings Bhd
KLSE:7154
|
$3.21 Million |
|
Tuktu Resources Ltd.
V:TUK
|
$3.21 Million |
|
Clientele
JSE:CLI
|
$3.20 Million |
|
CORNERSTONE FS LS -01
F:90W
|
$3.20 Million |
|
GACM Technologies Limited
NSE:GATECH
|
$3.20 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Top Gum Industries Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 67,588,000 to 62,578,000, a change of -5,010,000 (-7.4%).
- Net loss of 6,486,000 reduced equity.
- Other factors increased equity by 1,476,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ILA-6.49 Million | -10.36% |
| Other Changes | ILA1.48 Million | +2.36% |
| Total Change | ILA- | -7.41% |
Book Value vs Market Value Analysis
This analysis compares Top Gum Industries Ltd'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: 2577.57x
- 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 102788.03x to 2577.57x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | ILA0.01 | ILA1493.00 | x |
| 2020-12-31 | ILA0.15 | ILA1493.00 | x |
| 2021-12-31 | ILA0.50 | ILA1493.00 | x |
| 2022-12-31 | ILA0.49 | ILA1493.00 | x |
| 2023-12-31 | ILA0.63 | ILA1493.00 | x |
| 2024-12-31 | ILA0.58 | ILA1493.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Top Gum Industries Ltd 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): -10.36%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -10.94%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.73x
- Recent ROE (-10.36%) is below the historical average (-0.19%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | -12.43% | -0.89% | 0.82x | 17.04x | ILA-306.40K |
| 2020 | 5.74% | 3.26% | 0.89x | 1.97x | ILA-620.58K |
| 2021 | 3.33% | 4.78% | 0.56x | 1.26x | ILA-3.16 Million |
| 2022 | 7.85% | 8.27% | 0.69x | 1.38x | ILA-994.50K |
| 2023 | 4.75% | 7.05% | 0.43x | 1.55x | ILA-3.55 Million |
| 2024 | -10.36% | -10.94% | 0.55x | 1.73x | ILA-12.74 Million |
Industry Comparison
This section compares Top Gum Industries Ltd's net assets metrics with peer companies in the Confectioners industry.
Industry Context
- Industry: Confectioners
- Average net assets among peers: $73,724,000
- Average return on equity (ROE) among peers: 14.57%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Top Gum Industries Ltd (TPGM) | ILA78.11 Million | -12.43% | 1.09x | $3.21 Million |
| Salomon A Angel Ltd (ANGL) | $100.11 Million | 17.96% | 2.66x | $409.83K |
| Carmit (CRMT) | $47.34 Million | 11.17% | 0.80x | $164.75K |