AC S.A. (ACG) - Net Assets

Latest as of December 2025: zł158.85 Million PLN ≈ $43.72 Million USD

Based on the latest financial reports, AC S.A. (ACG) has net assets worth zł158.85 Million PLN (≈ $43.72 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł235.04 Million ≈ $64.69 Million USD) and total liabilities (zł76.19 Million ≈ $20.97 Million 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 AC S.A. (ACG) strategic investment index to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł158.85 Million
% of Total Assets	67.58%
Annual Growth Rate	7.41%
5-Year Change	18.19%
10-Year Change	76.72%
Growth Volatility	12.8

AC S.A. - Net Assets Trend (2010–2025)

This chart illustrates how AC S.A.'s net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see ACG market cap.

Annual Net Assets for AC S.A. (2010–2025)

The table below shows the annual net assets of AC S.A. from 2010 to 2025. Also explore AC S.A. annual equity growth to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	zł158.85 Million ≈ $43.72 Million	+9.77%
2024-12-31	zł144.71 Million ≈ $39.83 Million	+0.43%
2023-12-31	zł144.09 Million ≈ $39.66 Million	-4.33%
2022-12-31	zł150.61 Million ≈ $41.45 Million	+12.06%
2021-12-31	zł134.40 Million ≈ $36.99 Million	+1.47%
2020-12-31	zł132.44 Million ≈ $36.45 Million	+15.48%
2019-12-31	zł114.69 Million ≈ $31.56 Million	+2.57%
2018-12-31	zł111.81 Million ≈ $30.77 Million	+15.97%
2017-12-31	zł96.41 Million ≈ $26.53 Million	+7.26%
2016-12-31	zł89.89 Million ≈ $24.74 Million	-14.59%
2015-12-31	zł105.24 Million ≈ $28.96 Million	+7.75%
2014-12-31	zł97.67 Million ≈ $26.88 Million	+4.34%
2013-12-31	zł93.61 Million ≈ $25.76 Million	+10.12%
2012-12-31	zł85.01 Million ≈ $23.39 Million	+6.54%
2011-12-31	zł79.79 Million ≈ $21.96 Million	+46.83%
2010-12-31	zł54.34 Million ≈ $14.96 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 decreased by 33.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	zł14.13 Million	8.90%
Other Components	zł144.71 Million	91.10%
Total Equity	zł158.85 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
Berlian Laju Tanker Tbk PT JK:BLTA	$43.97 Million
Sýn hf IC:SYN	$44.01 Million
Gensource Potash Corporation V:GSP	$44.02 Million
Tinka Resources Limited V:TK	$44.03 Million
Namhwa Industrial Co. Ltd KQ:111710	$43.95 Million
Mirza International Limited NSE:MIRZAINT	$43.94 Million
Orbis AG XETRA:OBS	$43.94 Million
Golden House TA:GOHO	$43.93 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 2024 to 2025, total equity changed from 144,713,000 to 158,847,000, a change of 14,134,000 (9.8%).
Net income of 14,134,000 contributed positively to equity growth.
Share repurchases of 36,800,000 reduced equity.
Other factors increased equity by 36,800,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	zł14.13 Million	+8.9%
Share Repurchases	zł36.80 Million	-23.17%
Other Changes	zł36.80 Million	+23.17%
Total Change	zł-	9.77%

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: 1.01x
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 3.31x to 1.01x 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	zł19.30	x
2011-12-31	zł8.47	zł19.30	x
2012-12-31	zł8.89	zł19.30	x
2013-12-31	zł9.73	zł19.30	x
2014-12-31	zł10.08	zł19.30	x
2015-12-31	zł10.85	zł19.30	x
2016-12-31	zł9.17	zł19.30	x
2017-12-31	zł9.76	zł19.30	x
2018-12-31	zł11.24	zł19.30	x
2019-12-31	zł11.42	zł19.30	x
2020-12-31	zł13.30	zł19.30	x
2021-12-31	zł13.34	zł19.30	x
2022-12-31	zł14.95	zł19.30	x
2023-12-31	zł14.84	zł19.30	x
2024-12-31	zł15.73	zł19.30	x
2025-12-31	zł19.19	zł19.30	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): 8.90%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 6.87%
• Asset Turnover: 0.87x
• Equity Multiplier: 1.48x
Recent ROE (8.90%) is below the historical average (26.60%), 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
2025	8.90%	6.87%	0.87x	1.48x	zł-1.75 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: $513,904,636
Average return on equity (ROE) among peers: 13.15%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
AC S.A. (ACG)	zł158.85 Million	38.81%	0.48x	$43.97 Million
Auto Partner SA (APR)	$655.50 Million	28.38%	0.83x	$1.08 Billion
Inter Cars S.A. (CAR)	$1.21 Billion	12.52%	1.08x	$3.43 Billion
Firma Oponiarska DĘBICA SA (DBC)	$1.43 Billion	8.72%	0.62x	$398.11 Million
ERG S.A. (ERG)	$40.49 Million	7.78%	1.00x	$9.19 Million
HYDROTOR SA (HDR)	$80.51 Million	8.82%	0.38x	$6.01 Million
Izoblok (IZB)	$16.17 Million	10.65%	0.78x	$13.74 Million
Oponeo.pl SA (OPN)	$226.33 Million	14.19%	0.68x	$316.65 Million
Stomil Sanok SA (SNK)	$452.73 Million	14.16%	0.99x	$123.80 Million

About AC S.A.

WAR:ACG Poland Auto Parts

Market Cap

$43.97 Million

zł159.78 Million PLN

Market Cap Rank

#22463 Global

#205 in Poland

Share Price

zł19.30

Change (1 day)

-0.26%

52-Week Range

zł17.80 - zł27.30

All Time High

zł41.29