Action SA (ACT) - Net Assets

Latest as of September 2025: zł394.47 Million PLN ≈ $108.56 Million USD

Based on the latest financial reports, Action SA (ACT) has net assets worth zł394.47 Million PLN (≈ $108.56 Million USD) 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 ≈ $195.19 Million USD) and total liabilities (zł314.76 Million ≈ $86.63 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 Action SA (ACT) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

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. Also explore ACT total asset value for the complete picture of this company's asset base.

Annual Net Assets for Action SA (2006–2024)

The table below shows the annual net assets of Action SA from 2006 to 2024. For live valuation and market cap data, see Action SA (ACT) market capitalisation.

Year	Net Assets	Change
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 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
Zeotech Ltd AU:ZEO	$115.00 Million
Hana Pharm Co Ltd KO:293480	$115.01 Million
Siam Pan Group PCL BK:SPG	$115.06 Million
TuHURA Biosciences Inc NASDAQ:HURA	$115.08 Million
Sun Yad Construction Co Ltd TW:1316	$114.93 Million
Turker Proje Gayrimenkul Ve Yatirim Gelistirme AS IS:TURGG	$114.83 Million
Segro Plc LSE:SGRO	$114.78 Million
AVer Information Inc TW:3669	$114.76 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: 1.29x
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 4.35x to 1.29x 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	zł30.00	x
2007-12-31	zł8.00	zł30.00	x
2008-12-31	zł9.38	zł30.00	x
2009-12-31	zł11.86	zł30.00	x
2010-12-31	zł12.40	zł30.00	x
2011-12-31	zł13.27	zł30.00	x
2012-12-31	zł15.41	zł30.00	x
2013-12-31	zł17.36	zł30.00	x
2014-12-31	zł20.35	zł30.00	x
2015-12-31	zł21.30	zł30.00	x
2016-12-31	zł10.77	zł30.00	x
2017-12-31	zł7.70	zł30.00	x
2018-12-31	zł6.83	zł30.00	x
2019-12-31	zł6.54	zł30.00	x
2020-12-31	zł17.65	zł30.00	x
2021-12-31	zł20.07	zł30.00	x
2022-12-31	zł22.11	zł30.00	x
2023-12-31	zł22.91	zł30.00	x
2024-12-31	zł23.30	zł30.00	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: $63,312,000
Average return on equity (ROE) among peers: -67.58%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Action SA (ACT)	zł394.47 Million	13.37%	0.80x	$114.94 Million
NTT System SA (NTT)	$121.64 Million	-3.24%	0.61x	$42.51 Million
XTPL SA (XTP)	$4.98 Million	-131.93%	1.52x	$43.10 Million

About Action SA

WAR:ACT Poland Computer Hardware

Market Cap

$114.94 Million

zł417.65 Million PLN

Market Cap Rank

#18659 Global

#141 in Poland

Share Price

zł30.00

Change (1 day)

-0.50%

52-Week Range

zł20.45 - zł33.20

All Time High

zł33.20