Action SA
Action S.A., together with its subsidiaries, engages in the wholesale trade of computer accessories in Poland and internationally. The company provides distribution solutions in IT, network installations, ICT, photovoltaics, smart home, CCTV, and emergency power supply. It also operates e-commerce platform, such as pomoceDlaSeniora.pl, bron.pl, 1.pl, sferis.pl, krakvet.pl, gram.pl, testoria.pl, a… Read more
Action SA (ACT) - Net Assets
Latest net assets as of September 2025: zł394.47 Million PLN
Based on the latest financial reports, Action SA (ACT) has net assets worth zł394.47 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 (zł709.23 Million) and total liabilities (zł314.76 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 | zł394.47 Million |
| % of Total Assets | 55.62% |
| Annual Growth Rate | 7.0% |
| 5-Year Change | 36.95% |
| 10-Year Change | 14.36% |
| Growth Volatility | 48.13 |
Action SA - Net Assets Trend (2006–2024)
This chart illustrates how Action SA's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Action SA (2006–2024)
The table below shows the annual net assets of Action SA from 2006 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł411.28 Million | -8.24% |
| 2023-12-31 | zł448.21 Million | +1.25% |
| 2022-12-31 | zł442.68 Million | +10.38% |
| 2021-12-31 | zł401.05 Million | +33.55% |
| 2020-12-31 | zł300.30 Million | +195.56% |
| 2019-12-31 | zł101.61 Million | -4.40% |
| 2018-12-31 | zł106.28 Million | -13.47% |
| 2017-12-31 | zł122.82 Million | -30.50% |
| 2016-12-31 | zł176.73 Million | -50.86% |
| 2015-12-31 | zł359.64 Million | +4.11% |
| 2014-12-31 | zł345.45 Million | +14.54% |
| 2013-12-31 | zł301.61 Million | +13.59% |
| 2012-12-31 | zł265.52 Million | +16.15% |
| 2011-12-31 | zł228.59 Million | +7.00% |
| 2010-12-31 | zł213.64 Million | +4.58% |
| 2009-12-31 | zł204.28 Million | +12.71% |
| 2008-12-31 | zł181.24 Million | +25.26% |
| 2007-12-31 | zł144.69 Million | +18.94% |
| 2006-12-31 | zł121.65 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Action SA'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 504.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł371.05 Million | 90.42% |
| Common Stock | zł1.65 Million | 0.40% |
| Other Components | zł37.66 Million | 9.18% |
| Total Equity | zł410.36 Million | 100.00% |
Action SA Competitors by Market Cap
The table below lists competitors of Action SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Muhibbah Engineering M Bhd
KLSE:5703
|
$53.96 Million |
|
Verde Resources Inc
OTCQB:VRDR
|
$53.97 Million |
|
Freightos Limited Ordinary shares
NASDAQ:CRGO
|
$53.97 Million |
|
Aft Pharmaceuticals Ltd
AU:AFP
|
$53.97 Million |
|
Lithium Chile Inc
PINK:LTMCF
|
$53.93 Million |
|
Ateme S.A.
LSE:0QVW
|
$53.91 Million |
|
Nerdy Inc
NYSE:NRDY
|
$53.91 Million |
|
Ferrum S.A.
BA:FERR
|
$53.90 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Action SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 447,876,000 to 410,360,000, a change of -37,516,000 (-8.4%).
- Net income of 41,169,000 contributed positively to equity growth.
- Dividend payments of 300,000 reduced retained earnings.
- Share repurchases of 76,814,000 reduced equity.
- Other comprehensive income decreased equity by 1,959,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł41.17 Million | +10.03% |
| Dividends Paid | zł300.00K | -0.07% |
| Share Repurchases | zł76.81 Million | -18.72% |
| Other Comprehensive Income | zł-1.96 Million | -0.48% |
| Other Changes | zł388.00K | +0.09% |
| Total Change | zł- | -8.38% |
Book Value vs Market Value Analysis
This analysis compares Action SA'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: 1.28x
- 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 4.32x to 1.28x 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 | zł29.80 | x |
| 2007-12-31 | zł8.00 | zł29.80 | x |
| 2008-12-31 | zł9.38 | zł29.80 | x |
| 2009-12-31 | zł11.86 | zł29.80 | x |
| 2010-12-31 | zł12.40 | zł29.80 | x |
| 2011-12-31 | zł13.27 | zł29.80 | x |
| 2012-12-31 | zł15.41 | zł29.80 | x |
| 2013-12-31 | zł17.36 | zł29.80 | x |
| 2014-12-31 | zł20.35 | zł29.80 | x |
| 2015-12-31 | zł21.30 | zł29.80 | x |
| 2016-12-31 | zł10.77 | zł29.80 | x |
| 2017-12-31 | zł7.70 | zł29.80 | x |
| 2018-12-31 | zł6.83 | zł29.80 | x |
| 2019-12-31 | zł6.54 | zł29.80 | x |
| 2020-12-31 | zł17.65 | zł29.80 | x |
| 2021-12-31 | zł20.07 | zł29.80 | x |
| 2022-12-31 | zł22.11 | zł29.80 | x |
| 2023-12-31 | zł22.91 | zł29.80 | x |
| 2024-12-31 | zł23.30 | zł29.80 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Action SA 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): 10.03%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.62%
- • Asset Turnover: 3.87x
- • Equity Multiplier: 1.60x
- Recent ROE (10.03%) is above the historical average (6.62%), 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 |
Industry Comparison
This section compares Action SA's net assets metrics with peer companies in the Computer Hardware industry.
Industry Context
- Industry: Computer Hardware
- Average net assets among peers: $62,334,546
- Average return on equity (ROE) among peers: -16.75%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Action SA (ACT) | zł394.47 Million | 13.37% | 0.80x | $53.95 Million |
| NTT System SA (NTT) | $123.52 Million | 1.94% | 0.99x | $26.68 Million |
| XTPL SA (XTP) | $1.15 Million | -35.44% | 0.04x | $22.25 Million |