AC S.A.
AC Spólka Akcyjna manufactures and sells LPG and CNG autogas systems under the STAG brand in Poland. It offers mobile applications; LPG/CNG controllers; LPG/CNG injection rails; LPG and CNG reducers; fuel injector, level, and pressure emulators; switches; timing advance processors; pressure sensors; interfaces; filters; and values. The company also provides auto parts, such as fuses, fuse holders… Read more
AC S.A. (ACG) - Net Assets
Latest net assets as of September 2025: zł158.47 Million PLN
Based on the latest financial reports, AC S.A. (ACG) has net assets worth zł158.47 Million PLN as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł253.80 Million) and total liabilities (zł95.32 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 | zł158.47 Million |
| % of Total Assets | 62.44% |
| Annual Growth Rate | 7.25% |
| 5-Year Change | 9.26% |
| 10-Year Change | 37.51% |
| Growth Volatility | 13.24 |
AC S.A. - Net Assets Trend (2010–2024)
This chart illustrates how AC S.A.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for AC S.A. (2010–2024)
The table below shows the annual net assets of AC S.A. from 2010 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł144.71 Million | +0.43% |
| 2023-12-31 | zł144.09 Million | -4.33% |
| 2022-12-31 | zł150.61 Million | +12.06% |
| 2021-12-31 | zł134.40 Million | +1.47% |
| 2020-12-31 | zł132.44 Million | +15.48% |
| 2019-12-31 | zł114.69 Million | +2.57% |
| 2018-12-31 | zł111.81 Million | +15.97% |
| 2017-12-31 | zł96.41 Million | +7.26% |
| 2016-12-31 | zł89.89 Million | -14.59% |
| 2015-12-31 | zł105.24 Million | +7.75% |
| 2014-12-31 | zł97.67 Million | +4.34% |
| 2013-12-31 | zł93.61 Million | +10.12% |
| 2012-12-31 | zł85.01 Million | +6.54% |
| 2011-12-31 | zł79.79 Million | +46.83% |
| 2010-12-31 | zł54.34 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to AC S.A.'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 33.8% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł28.22 Million | 19.50% |
| Common Stock | zł2.30 Million | 1.59% |
| Other Components | zł114.19 Million | 78.91% |
| Total Equity | zł144.71 Million | 100.00% |
AC S.A. Competitors by Market Cap
The table below lists competitors of AC S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Water Intelligence plc
PINK:WTLLF
|
$38.18 Million |
|
Cooper Energy Limited
PINK:COPJF
|
$38.19 Million |
|
Optical Cable Corporation
NASDAQ:OCC
|
$38.19 Million |
|
Times China Holdings Limited
OTCGREY:TMPPF
|
$38.21 Million |
|
LatAmGrowth SPAC
NASDAQ:LATG
|
$38.17 Million |
|
ABOUT YOU Holding AG
F:YOU
|
$38.16 Million |
|
GreenFirst Forest Products Inc
PINK:ICLTF
|
$38.13 Million |
|
msg life ag
HM:MSGL
|
$38.10 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in AC S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 144,088,000 to 144,713,000, a change of 625,000 (0.4%).
- Net income of 28,221,000 contributed positively to equity growth.
- Dividend payments of 27,596,000 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł28.22 Million | +19.5% |
| Dividends Paid | zł27.60 Million | -19.07% |
| Total Change | zł- | 0.43% |
Book Value vs Market Value Analysis
This analysis compares AC S.A.'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: 1.42x
- 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 3.84x to 1.42x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2010-12-31 | zł5.83 | zł22.40 | x |
| 2011-12-31 | zł8.47 | zł22.40 | x |
| 2012-12-31 | zł8.89 | zł22.40 | x |
| 2013-12-31 | zł9.73 | zł22.40 | x |
| 2014-12-31 | zł10.08 | zł22.40 | x |
| 2015-12-31 | zł10.85 | zł22.40 | x |
| 2016-12-31 | zł9.17 | zł22.40 | x |
| 2017-12-31 | zł9.76 | zł22.40 | x |
| 2018-12-31 | zł11.24 | zł22.40 | x |
| 2019-12-31 | zł11.42 | zł22.40 | x |
| 2020-12-31 | zł13.30 | zł22.40 | x |
| 2021-12-31 | zł13.34 | zł22.40 | x |
| 2022-12-31 | zł14.95 | zł22.40 | x |
| 2023-12-31 | zł14.84 | zł22.40 | x |
| 2024-12-31 | zł15.73 | zł22.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently AC S.A. 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): 19.50%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.75%
- • Asset Turnover: 1.12x
- • Equity Multiplier: 1.48x
- Recent ROE (19.50%) is below the historical average (27.78%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2010 | 38.81% | 17.83% | 1.64x | 1.32x | zł15.65 Million |
| 2011 | 28.30% | 16.06% | 1.39x | 1.27x | zł14.60 Million |
| 2012 | 29.48% | 15.76% | 1.33x | 1.41x | zł16.56 Million |
| 2013 | 28.56% | 15.63% | 1.40x | 1.30x | zł17.37 Million |
| 2014 | 26.02% | 15.04% | 1.35x | 1.28x | zł15.64 Million |
| 2015 | 27.19% | 17.16% | 1.20x | 1.32x | zł18.09 Million |
| 2016 | 33.60% | 16.34% | 1.41x | 1.46x | zł21.22 Million |
| 2017 | 31.84% | 15.79% | 1.30x | 1.56x | zł21.06 Million |
| 2018 | 34.89% | 16.43% | 1.43x | 1.49x | zł27.83 Million |
| 2019 | 33.29% | 17.15% | 1.27x | 1.52x | zł26.71 Million |
| 2020 | 23.33% | 16.68% | 0.94x | 1.49x | zł17.65 Million |
| 2021 | 17.94% | 11.69% | 1.00x | 1.53x | zł10.67 Million |
| 2022 | 24.14% | 13.44% | 1.27x | 1.41x | zł21.30 Million |
| 2023 | 19.77% | 10.95% | 1.17x | 1.55x | zł14.07 Million |
| 2024 | 19.50% | 11.75% | 1.12x | 1.48x | zł13.75 Million |
Industry Comparison
This section compares AC S.A.'s net assets metrics with peer companies in the Auto Parts industry.
Industry Context
- Industry: Auto Parts
- Average net assets among peers: $317,707,924
- Average return on equity (ROE) among peers: 9.83%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| AC S.A. (ACG) | zł158.47 Million | 38.81% | 0.60x | $38.17 Million |
| Auto Partner SA (APR) | $47.98 Million | 47.05% | 2.55x | $322.12 Million |
| Inter Cars S.A. (CAR) | $757.25 Million | 13.31% | 1.04x | $1.47 Billion |
| Firma Oponiarska DĘBICA SA (DBC) | $866.25 Million | 10.79% | 0.61x | $34.43 Million |
| ERG S.A. (ERG) | $35.09 Million | 5.99% | 0.95x | $3.45 Million |
| HYDROTOR SA (HDR) | $92.96 Million | 7.84% | 0.43x | $5.98 Million |
| Izoblok (IZB) | $96.92 Million | -11.61% | 0.97x | $2.18 Million |
| LESS S.A. (LES) | $127.49 Million | -14.18% | 2.28x | $5.18 Million |
| Oponeo.pl SA (OPN) | $288.04 Million | 18.91% | 1.36x | $84.62 Million |
| Stomil Sanok SA (SNK) | $547.40 Million | 10.34% | 0.86x | $113.39 Million |