Aplisens SA (APN) - Net Assets

Latest as of September 2025: zł227.07 Million PLN ≈ $62.49 Million USD

Based on the latest financial reports, Aplisens SA (APN) has net assets worth zł227.07 Million PLN (≈ $62.49 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 (zł239.54 Million ≈ $65.92 Million USD) and total liabilities (zł12.46 Million ≈ $3.43 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 how resilient are Aplisens SA's assets to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł227.07 Million
% of Total Assets	94.8%
Annual Growth Rate	9.97%
5-Year Change	29.19%
10-Year Change	70.33%
Growth Volatility	9.8

Aplisens SA - Net Assets Trend (2008–2024)

This chart illustrates how Aplisens SA's net assets have evolved over time, based on quarterly financial data. Also explore APN asset base for the complete picture of this company's asset base.

Annual Net Assets for Aplisens SA (2008–2024)

The table below shows the annual net assets of Aplisens SA from 2008 to 2024. For live valuation and market cap data, see how much is Aplisens SA worth.

Year	Net Assets	Change
2024-12-31	zł223.84 Million ≈ $61.60 Million	+4.32%
2023-12-31	zł214.57 Million ≈ $59.05 Million	+15.25%
2022-12-31	zł186.18 Million ≈ $51.24 Million	+3.01%
2021-12-31	zł180.74 Million ≈ $49.74 Million	+4.32%
2020-12-31	zł173.26 Million ≈ $47.68 Million	+5.89%
2019-12-31	zł163.62 Million ≈ $45.03 Million	+1.88%
2018-12-31	zł160.60 Million ≈ $44.20 Million	+6.60%
2017-12-31	zł150.66 Million ≈ $41.46 Million	+4.01%
2016-12-31	zł144.85 Million ≈ $39.87 Million	+10.22%
2015-12-31	zł131.42 Million ≈ $36.17 Million	+9.76%
2014-12-31	zł119.72 Million ≈ $32.95 Million	-0.42%
2013-12-31	zł120.24 Million ≈ $33.09 Million	+12.06%
2012-12-31	zł107.30 Million ≈ $29.53 Million	+13.61%
2011-12-31	zł94.45 Million ≈ $25.99 Million	+19.41%
2010-12-31	zł79.10 Million ≈ $21.77 Million	+13.63%
2009-12-31	zł69.61 Million ≈ $19.16 Million	+42.26%
2008-12-31	zł48.93 Million ≈ $13.47 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Aplisens 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 1714.4% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	zł195.01 Million	89.27%
Common Stock	zł2.23 Million	1.02%
Other Comprehensive Income	zł2.08 Million	0.95%
Other Components	zł19.13 Million	8.76%
Total Equity	zł218.44 Million	100.00%

Aplisens SA Competitors by Market Cap

The table below lists competitors of Aplisens SA ranked by their market capitalization.

Company	Market Cap
Nebag ag SW:NBEN	$55.67 Million
Hoa Tho Textile - Garment Joint Stock Corp VN:HTG	$55.67 Million
Where Food Comes From Inc NASDAQ:WFCF	$55.67 Million
Libental TA:LBTL	$55.69 Million
NFON AG XETRA:NFN	$55.60 Million
Brimstone Investment Corporation Limited JSE:BRN	$55.54 Million
Finetechnix. Co.Ltd KQ:106240	$55.53 Million
Daekyo KO:019680	$55.52 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 209,743,000 to 218,442,000, a change of 8,699,000 (4.1%).
Net income of 20,743,000 contributed positively to equity growth.
Dividend payments of 11,150,000 reduced retained earnings.
Share repurchases of 7,984,000 reduced equity.
New share issuances of 2,619,000 increased equity.
Other comprehensive income increased equity by 808,000.
Other factors increased equity by 3,663,000.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	zł20.74 Million	+9.5%
Dividends Paid	zł11.15 Million	-5.1%
Share Repurchases	zł7.98 Million	-3.65%
Share Issuances	zł2.62 Million	+1.2%
Other Comprehensive Income	zł808.00K	+0.37%
Other Changes	zł3.66 Million	+1.68%
Total Change	zł-	4.15%

Book Value vs Market Value Analysis

This analysis compares Aplisens 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: 0.94x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
The price-to-book ratio has decreased from 3.78x to 0.94x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2008-12-31	zł4.93	zł18.65	x
2009-12-31	zł5.89	zł18.65	x
2010-12-31	zł6.72	zł18.65	x
2011-12-31	zł7.32	zł18.65	x
2012-12-31	zł8.22	zł18.65	x
2013-12-31	zł8.94	zł18.65	x
2014-12-31	zł8.85	zł18.65	x
2015-12-31	zł10.08	zł18.65	x
2016-12-31	zł10.89	zł18.65	x
2017-12-31	zł11.61	zł18.65	x
2018-12-31	zł12.71	zł18.65	x
2019-12-31	zł13.00	zł18.65	x
2020-12-31	zł14.41	zł18.65	x
2021-12-31	zł15.13	zł18.65	x
2022-12-31	zł16.44	zł18.65	x
2023-12-31	zł19.27	zł18.65	x
2024-12-31	zł19.91	zł18.65	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Aplisens 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): 9.50%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 13.35%
• Asset Turnover: 0.66x
• Equity Multiplier: 1.08x
Recent ROE (9.50%) is below the historical average (11.45%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2008	17.59%	18.88%	0.77x	1.22x	zł3.68 Million
2009	10.11%	15.51%	0.60x	1.08x	zł76.70K
2010	12.36%	20.90%	0.57x	1.04x	zł1.86 Million
2011	12.77%	17.33%	0.65x	1.13x	zł2.61 Million
2012	13.79%	17.91%	0.67x	1.14x	zł4.03 Million
2013	12.11%	18.06%	0.59x	1.14x	zł2.52 Million
2014	10.61%	14.14%	0.68x	1.10x	zł722.50K
2015	10.51%	15.52%	0.63x	1.07x	zł665.40K
2016	9.84%	14.95%	0.61x	1.09x	zł-233.50K
2017	13.20%	19.68%	0.62x	1.08x	zł4.76 Million
2018	9.04%	13.55%	0.61x	1.10x	zł-1.52 Million
2019	8.77%	11.90%	0.68x	1.09x	zł-1.98 Million
2020	8.48%	13.38%	0.59x	1.07x	zł-2.59 Million
2021	9.73%	14.17%	0.63x	1.09x	zł-483.10K
2022	11.20%	13.83%	0.73x	1.11x	zł2.19 Million
2023	15.07%	19.37%	0.70x	1.11x	zł10.64 Million
2024	9.50%	13.35%	0.66x	1.08x	zł-1.10 Million

Industry Comparison

This section compares Aplisens SA's net assets metrics with peer companies in the Scientific & Technical Instruments industry.

Industry Context

Industry: Scientific & Technical Instruments
Average net assets among peers: $79,652,159
Average return on equity (ROE) among peers: 2.41%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Aplisens SA (APN)	zł227.07 Million	17.59%	0.05x	$55.65 Million
PZ Cormay SA (CRM)	$174.15 Million	-2.96%	0.30x	$12.84 Million
Introl S.A. (INL)	$99.78 Million	14.88%	0.37x	$51.22 Million
Sonel S.A. (SON)	$83.49 Million	11.32%	0.26x	$56.83 Million
Satis Group S.A. (STS)	$30.76 Million	-91.44%	1.62x	$1.10 Million
Neptis (YAN)	$10.09 Million	80.23%	1.97x	$41.28 Million

About Aplisens SA

WAR:APN Poland Scientific & Technical Instruments

Market Cap

$55.65 Million

zł202.22 Million PLN

Market Cap Rank

#21612 Global

#190 in Poland

Share Price

zł18.65

Change (1 day)

+1.08%

52-Week Range

zł16.80 - zł19.65

All Time High

zł24.77