APS Energia S.A. (APE) - Net Assets

Latest as of March 2026: zł27.74 Million PLN ≈ $7.63 Million USD

Based on the latest financial reports, APS Energia S.A. (APE) has net assets worth zł27.74 Million PLN (≈ $7.63 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł90.78 Million ≈ $24.99 Million USD) and total liabilities (zł63.05 Million ≈ $17.35 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 APS Energia S.A. PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł27.74 Million
% of Total Assets	30.55%
Annual Growth Rate	2.28%
5-Year Change	-62.22%
10-Year Change	-52.0%
Growth Volatility	28.9

APS Energia S.A. - Net Assets Trend (2012–2025)

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

Annual Net Assets for APS Energia S.A. (2012–2025)

The table below shows the annual net assets of APS Energia S.A. from 2012 to 2025. Also explore APE net assets growth trend to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	zł21.10 Million ≈ $5.81 Million	+25.07%
2024-12-31	zł16.87 Million ≈ $4.64 Million	-63.49%
2023-12-31	zł46.20 Million ≈ $12.71 Million	-17.68%
2022-12-31	zł56.12 Million ≈ $15.44 Million	+0.49%
2021-12-31	zł55.84 Million ≈ $15.37 Million	+20.85%
2020-12-31	zł46.21 Million ≈ $12.72 Million	-15.96%
2019-12-31	zł54.98 Million ≈ $15.13 Million	+18.90%
2018-12-31	zł46.24 Million ≈ $12.73 Million	+15.37%
2017-12-31	zł40.08 Million ≈ $11.03 Million	-8.81%
2016-12-31	zł43.95 Million ≈ $12.10 Million	+7.51%
2015-12-31	zł40.88 Million ≈ $11.25 Million	+28.64%
2014-12-31	zł31.78 Million ≈ $8.75 Million	+25.40%
2013-12-31	zł25.34 Million ≈ $6.97 Million	+61.12%
2012-12-31	zł15.73 Million ≈ $4.33 Million	--

Equity Component Analysis

This analysis shows how different components contribute to APS Energia 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 120.7% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Common Stock	zł5.64 Million	26.72%
Other Comprehensive Income	zł7.61 Million	36.08%
Other Components	zł9.83 Million	46.59%
Total Equity	zł21.10 Million	100.00%

APS Energia S.A. Competitors by Market Cap

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

Company	Market Cap
Aerodrome Group Ltd TA:ARDM	$39.89 Million
MK Trend Co. Ltd. KO:069640	$39.89 Million
MACH7 Technologies Ltd AU:M7T	$39.90 Million
Edesa Biotech Inc NASDAQ:EDSA	$39.91 Million
George Kent (Malaysia) Bhd KLSE:3204	$39.87 Million
Altustfi WAR:ALI	$39.87 Million
Granprade JSE:GPL	$39.86 Million
BioRem Inc. V:BRM	$39.86 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 16,868,000 to 21,096,000, a change of 4,228,000 (25.1%).
Net income of 4,106,000 contributed positively to equity growth.
Other comprehensive income increased equity by 122,001.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	zł4.11 Million	+19.46%
Other Comprehensive Income	zł122.00K	+0.58%
Other Changes	zł-1.00	-0.0%
Total Change	zł-	25.07%

Book Value vs Market Value Analysis

This analysis compares APS Energia 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: 6.87x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has decreased from 8.01x to 6.87x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2012-12-31	zł0.64	zł5.14	x
2013-12-31	zł1.00	zł5.14	x
2014-12-31	zł1.18	zł5.14	x
2015-12-31	zł1.52	zł5.14	x
2016-12-31	zł1.56	zł5.14	x
2017-12-31	zł1.35	zł5.14	x
2018-12-31	zł1.64	zł5.14	x
2019-12-31	zł1.95	zł5.14	x
2020-12-31	zł1.64	zł5.14	x
2021-12-31	zł1.98	zł5.14	x
2022-12-31	zł1.99	zł5.14	x
2023-12-31	zł1.64	zł5.14	x
2024-12-31	zł0.60	zł5.14	x
2025-12-31	zł0.75	zł5.14	x

Capital Efficiency Dashboard

This dashboard shows how efficiently APS Energia 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): 19.46%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 4.39%
• Asset Turnover: 0.95x
• Equity Multiplier: 4.67x
Recent ROE (19.46%) is above the historical average (-5.22%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2012	43.10%	10.40%	2.00x	2.07x	zł5.21 Million
2013	21.64%	8.84%	1.26x	1.94x	zł2.95 Million
2014	26.08%	9.51%	1.50x	1.83x	zł5.11 Million
2015	7.44%	3.44%	1.35x	1.60x	zł-1.05 Million
2016	5.72%	3.01%	0.92x	2.07x	zł-1.88 Million
2017	-7.22%	-3.02%	1.07x	2.23x	zł-6.90 Million
2018	14.79%	5.52%	1.23x	2.18x	zł2.22 Million
2019	19.35%	7.89%	1.23x	2.00x	zł5.14 Million
2020	-11.64%	-6.30%	0.93x	1.98x	zł-10.00 Million
2021	16.67%	8.22%	0.99x	2.04x	zł3.73 Million
2022	0.91%	0.34%	1.38x	1.95x	zł-5.10 Million
2023	-14.68%	-5.38%	1.17x	2.33x	zł-11.40 Million
2024	-214.67%	-36.16%	1.22x	4.86x	zł-37.90 Million
2025	19.46%	4.39%	0.95x	4.67x	zł2.00 Million

Industry Comparison

This section compares APS Energia S.A.'s net assets metrics with peer companies in the Specialty Industrial Machinery industry.

Industry Context

Industry: Specialty Industrial Machinery
Average net assets among peers: $101,050,000
Average return on equity (ROE) among peers: 0.81%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
APS Energia S.A. (APE)	zł27.74 Million	43.10%	2.27x	$39.87 Million
Energoinstal S.A. (ENI)	$47.10 Million	-4.98%	2.03x	$9.66 Million
Jwwinvest (JWW)	$28.11 Million	6.83%	0.52x	$8.96 Million
MOJ S.A (MOJ)	$31.69 Million	1.43%	0.12x	$3.92 Million
Patentus SA (PAT)	$109.47 Million	13.34%	0.53x	$15.26 Million
RAFAKO SA (RFK)	$330.71 Million	4.82%	1.36x	$555.38K
REMAK SA (RMK)	$76.05 Million	6.57%	1.28x	$8.24 Million
Seco/Warwick SA (SWG)	$151.19 Million	-27.69%	2.20x	$67.22 Million
Zaklady Urzadzen Kotlowych Staporkow SA (ZUK)	$34.08 Million	6.16%	0.40x	$8.40 Million

About APS Energia S.A.

WAR:APE Poland Specialty Industrial Machinery

Market Cap

$39.87 Million

zł144.87 Million PLN

Market Cap Rank

#22838 Global

#213 in Poland

Share Price

zł5.14

Change (1 day)

+3.63%

52-Week Range

zł2.29 - zł6.20

All Time High

zł6.20