Action S.A. (ACT) - Net Assets

Latest as of June 2026: zł404.88 Million PLN ≈ $111.43 Million USD

Based on the latest financial reports, Action S.A. (ACT) has net assets worth zł404.88 Million PLN (≈ $111.43 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł782.58 Million ≈ $215.38 Million USD) and total liabilities (zł377.69 Million ≈ $103.95 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. See Action S.A. (ACT) net asset quality to measure how much of total assets are equity-financed.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł404.88 Million
% of Total Assets	51.74%
Annual Growth Rate	6.61%
5-Year Change	2.41%
10-Year Change	132.39%
Growth Volatility	46.95

Action S.A. - Net Assets Trend (2006–2025)

This chart illustrates how Action S.A.'s net assets have evolved over time, based on quarterly financial data. Also explore Action S.A. equity growth rate to track the company's year-over-year net asset growth rate.

Annual Net Assets for Action S.A. (2006–2025)

The table below shows the annual net assets of Action S.A. from 2006 to 2025. For live market cap and overall valuation, see Action S.A. market cap and net worth.

Year	Net Assets	Change
2025-12-31	zł410.70 Million ≈ $113.03 Million	-0.14%
2024-12-31	zł411.28 Million ≈ $113.19 Million	-8.24%
2023-12-31	zł448.21 Million ≈ $123.35 Million	+1.25%
2022-12-31	zł442.68 Million ≈ $121.83 Million	+10.38%
2021-12-31	zł401.05 Million ≈ $110.37 Million	+33.55%
2020-12-31	zł300.30 Million ≈ $82.65 Million	+195.56%
2019-12-31	zł101.61 Million ≈ $27.96 Million	-4.40%
2018-12-31	zł106.28 Million ≈ $29.25 Million	-13.47%
2017-12-31	zł122.82 Million ≈ $33.80 Million	-30.50%
2016-12-31	zł176.73 Million ≈ $48.64 Million	-50.86%
2015-12-31	zł359.64 Million ≈ $98.98 Million	+4.11%
2014-12-31	zł345.45 Million ≈ $95.07 Million	+14.54%
2013-12-31	zł301.61 Million ≈ $83.01 Million	+13.59%
2012-12-31	zł265.52 Million ≈ $73.07 Million	+16.15%
2011-12-31	zł228.59 Million ≈ $62.91 Million	+7.00%
2010-12-31	zł213.64 Million ≈ $58.80 Million	+4.58%
2009-12-31	zł204.28 Million ≈ $56.22 Million	+12.71%
2008-12-31	zł181.24 Million ≈ $49.88 Million	+25.26%
2007-12-31	zł144.69 Million ≈ $39.82 Million	+18.94%
2006-12-31	zł121.65 Million ≈ $33.48 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Action 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 448.6% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	zł336.78 Million	82.13%
Common Stock	zł1.41 Million	0.34%
Other Components	zł71.86 Million	17.53%
Total Equity	zł410.06 Million	100.00%

Action S.A. Competitors by Market Cap

The table below lists competitors of Action S.A. ranked by their market capitalization.

Company	Market Cap
Hanyang Sec KO:001750	$163.46 Million
Accelya Solutions India Limited NSE:ACCELYA	$163.47 Million
Grupo Clarin S.A. BA:GCLA	$163.50 Million
Reef Casino Trust AU:RCT	$163.50 Million
GoPro Inc NASDAQ:GPRO	$163.43 Million
Yatsen Holding NYSE:YSG	$163.27 Million
Dashin Value REIT Co.,Ltd. KO:0030R0	$163.26 Million
Magni Tech Industries Bhd KLSE:7087	$163.24 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 410,360,000 to 410,057,000, a change of -303,000 (-0.1%).
Net income of 45,719,000 contributed positively to equity growth.
Dividend payments of 877,000 reduced retained earnings.
Share repurchases of 45,025,000 reduced equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	zł45.72 Million	+11.15%
Dividends Paid	zł877.00K	-0.21%
Share Repurchases	zł45.02 Million	-10.98%
Other Changes	zł-120.00K	-0.03%
Total Change	zł-	-0.07%

Book Value vs Market Value Analysis

This analysis compares Action 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: 1.58x
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 6.68x to 1.58x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2006-12-31	zł6.89	zł46.05	x
2007-12-31	zł8.00	zł46.05	x
2008-12-31	zł9.38	zł46.05	x
2009-12-31	zł11.86	zł46.05	x
2010-12-31	zł12.40	zł46.05	x
2011-12-31	zł13.27	zł46.05	x
2012-12-31	zł15.41	zł46.05	x
2013-12-31	zł17.36	zł46.05	x
2014-12-31	zł20.35	zł46.05	x
2015-12-31	zł21.30	zł46.05	x
2016-12-31	zł10.77	zł46.05	x
2017-12-31	zł7.70	zł46.05	x
2018-12-31	zł6.83	zł46.05	x
2019-12-31	zł6.54	zł46.05	x
2020-12-31	zł17.65	zł46.05	x
2021-12-31	zł20.07	zł46.05	x
2022-12-31	zł22.11	zł46.05	x
2023-12-31	zł22.91	zł46.05	x
2024-12-31	zł23.30	zł46.05	x
2025-12-31	zł29.08	zł46.05	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Action 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): 11.15%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.53%
• Asset Turnover: 4.15x
• Equity Multiplier: 1.76x
Recent ROE (11.15%) is above the historical average (6.85%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2006	13.37%	1.11%	4.48x	2.70x	zł4.00 Million
2007	16.09%	1.23%	4.43x	2.94x	zł8.39 Million
2008	22.23%	1.53%	4.09x	3.55x	zł19.76 Million
2009	22.82%	1.61%	4.97x	2.86x	zł26.18 Million
2010	10.91%	1.13%	3.37x	2.86x	zł1.94 Million
2011	15.05%	1.25%	3.60x	3.35x	zł11.54 Million
2012	18.11%	1.38%	3.84x	3.43x	zł21.52 Million
2013	20.59%	1.30%	4.11x	3.86x	zł31.69 Million
2014	20.26%	1.28%	3.72x	4.24x	zł35.42 Million
2015	6.43%	0.44%	3.90x	3.77x	zł-12.88 Million
2016	-87.47%	-5.05%	3.79x	4.57x	zł-178.02 Million
2017	-43.20%	-3.32%	2.70x	4.83x	zł-69.45 Million
2018	-20.48%	-1.48%	2.85x	4.85x	zł-35.29 Million
2019	-4.62%	-0.31%	3.00x	4.92x	zł-16.22 Million
2020	61.37%	8.98%	3.27x	2.09x	zł154.95 Million
2021	25.09%	4.37%	3.63x	1.58x	zł60.69 Million
2022	11.05%	2.07%	3.65x	1.46x	zł4.66 Million
2023	8.21%	1.46%	3.65x	1.54x	zł-8.02 Million
2024	10.03%	1.62%	3.87x	1.60x	zł133.00K
2025	11.15%	1.53%	4.15x	1.76x	zł4.71 Million

Industry Comparison

This section compares Action S.A.'s net assets metrics with peer companies in the Electronics & Computer Distribution industry.

Industry Context

Industry: Electronics & Computer Distribution
Average net assets among peers: $244,455,713
Average return on equity (ROE) among peers: 4.14%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Action S.A. (ACT)	zł404.88 Million	13.37%	0.93x	$163.45 Million
AB S.A. (ABE)	$790.20 Million	7.31%	1.62x	$681.87 Million
Ampli SA w upadlosci ukladowej (APL)	$-5.46 Million	0.00%	0.00x	$1.03 Million
ASBISc Enterprises PLC (ASB)	$103.64 Million	0.92%	3.76x	$1.66 Billion
Grodno S.A. (GRN)	$81.04 Million	14.25%	2.50x	$60.11 Million
Komputronik S.A. (KOM)	$252.85 Million	-1.79%	0.90x	$18.00 Million

About Action S.A.

WAR:ACT Poland Electronics & Computer Distribution

Market Cap

$163.45 Million

zł593.89 Million PLN

Market Cap Rank

#17371 Global

#115 in Poland

Share Price

zł46.05

Change (1 day)

-2.64%

52-Week Range

zł28.00 - zł47.75

All Time High

zł47.75