Apator S.A.
Apator S.A. manufactures and sells measuring devices and systems in Poland and internationally. Its products include electricity meters, such as smart, electronic, RES, systems, and induction meters, as well as automation systems; ICT products, including electricity production and distribution management, data acquisition services, and distributed asset and resource management; new systems, such … Read more
Apator S.A. (APT) - Net Assets
Latest net assets as of December 2025: zł651.65 Million PLN
Based on the latest financial reports, Apator S.A. (APT) has net assets worth zł651.65 Million PLN as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł1.04 Billion) and total liabilities (zł389.11 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 | zł651.65 Million |
| % of Total Assets | 62.61% |
| Annual Growth Rate | 11.04% |
| 5-Year Change | 18.21% |
| 10-Year Change | 45.36% |
| Growth Volatility | 13.53 |
Apator S.A. - Net Assets Trend (2006–2025)
This chart illustrates how Apator S.A.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Apator S.A. (2006–2025)
The table below shows the annual net assets of Apator S.A. from 2006 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | zł651.65 Million | +10.36% |
| 2024-12-31 | zł590.51 Million | +9.55% |
| 2023-12-31 | zł539.02 Million | -0.02% |
| 2022-12-31 | zł539.15 Million | -2.20% |
| 2021-12-31 | zł551.27 Million | +6.58% |
| 2020-12-31 | zł517.24 Million | +4.94% |
| 2019-12-31 | zł492.89 Million | +3.33% |
| 2018-12-31 | zł476.98 Million | +4.72% |
| 2017-12-31 | zł455.50 Million | +1.60% |
| 2016-12-31 | zł448.32 Million | +6.50% |
| 2015-12-31 | zł420.96 Million | +8.62% |
| 2014-12-31 | zł387.55 Million | +18.80% |
| 2013-12-31 | zł326.21 Million | +8.89% |
| 2012-12-31 | zł299.59 Million | +26.70% |
| 2011-12-31 | zł236.47 Million | +11.96% |
| 2010-12-31 | zł211.20 Million | +17.42% |
| 2009-12-31 | zł179.87 Million | +9.76% |
| 2008-12-31 | zł163.88 Million | +61.58% |
| 2007-12-31 | zł101.42 Million | +13.83% |
| 2006-12-31 | zł89.09 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Apator 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 3.2% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł23.16 Million | 3.57% |
| Other Components | zł626.27 Million | 96.43% |
| Total Equity | zł649.43 Million | 100.00% |
Apator S.A. Competitors by Market Cap
The table below lists competitors of Apator S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Radium Development Berhad
KLSE:5313
|
$104.38 Million |
|
Yao Sheng Electronic Co Ltd
TWO:3207
|
$104.41 Million |
|
Jadestone Energy plc
PINK:JDSEF
|
$104.41 Million |
|
Camuzzi Gas Pampeana SA
BA:CGPA2
|
$104.42 Million |
|
ACRES COM.RE.CORP.DL-001
F:R9L
|
$104.37 Million |
|
AK Sigorta AS
IS:AKGRT
|
$104.37 Million |
|
Pha Lai Thermal Power JSC
VN:PPC
|
$104.33 Million |
|
Hua Eng Wire & Cable Co Ltd
TW:1608
|
$104.26 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Apator S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 588,305,000 to 649,430,000, a change of 61,125,000 (10.4%).
- Net income of 79,100,000 contributed positively to equity growth.
- Dividend payments of 17,502,000 reduced retained earnings.
- Share repurchases of 761,000 reduced equity.
- New share issuances of 211,000 increased equity.
- Other comprehensive income decreased equity by 566,815,000.
- Other factors increased equity by 566,892,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł79.10 Million | +12.18% |
| Dividends Paid | zł17.50 Million | -2.69% |
| Share Repurchases | zł761.00K | -0.12% |
| Share Issuances | zł211.00K | +0.03% |
| Other Comprehensive Income | zł-566.82 Million | -87.28% |
| Other Changes | zł566.89 Million | +87.29% |
| Total Change | zł- | 10.39% |
Book Value vs Market Value Analysis
This analysis compares Apator 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: 1.04x
- 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 9.19x to 1.04x 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 | zł2.52 | zł23.20 | x |
| 2007-12-31 | zł3.53 | zł23.20 | x |
| 2008-12-31 | zł5.55 | zł23.20 | x |
| 2009-12-31 | zł6.24 | zł23.20 | x |
| 2010-12-31 | zł7.17 | zł23.20 | x |
| 2011-12-31 | zł7.81 | zł23.20 | x |
| 2012-12-31 | zł10.11 | zł23.20 | x |
| 2013-12-31 | zł11.00 | zł23.20 | x |
| 2014-12-31 | zł13.07 | zł23.20 | x |
| 2015-12-31 | zł14.11 | zł23.20 | x |
| 2016-12-31 | zł15.00 | zł23.20 | x |
| 2017-12-31 | zł15.28 | zł23.20 | x |
| 2018-12-31 | zł16.01 | zł23.20 | x |
| 2019-12-31 | zł16.62 | zł23.20 | x |
| 2020-12-31 | zł17.45 | zł23.20 | x |
| 2021-12-31 | zł18.76 | zł23.20 | x |
| 2022-12-31 | zł18.48 | zł23.20 | x |
| 2023-12-31 | zł18.49 | zł23.20 | x |
| 2024-12-31 | zł20.25 | zł23.20 | x |
| 2025-12-31 | zł22.36 | zł23.20 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Apator 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): 12.18%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.58%
- • Asset Turnover: 1.15x
- • Equity Multiplier: 1.60x
- Recent ROE (12.18%) is below the historical average (16.97%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 40.42% | 36.76% | 0.86x | 1.27x | zł27.10 Million |
| 2007 | 35.12% | 39.56% | 0.78x | 1.15x | zł25.48 Million |
| 2008 | 14.50% | 6.47% | 1.14x | 1.96x | zł7.15 Million |
| 2009 | 16.92% | 8.19% | 1.24x | 1.67x | zł12.31 Million |
| 2010 | 24.07% | 12.23% | 1.10x | 1.79x | zł29.26 Million |
| 2011 | 20.51% | 8.81% | 1.13x | 2.06x | zł24.24 Million |
| 2012 | 31.93% | 14.25% | 1.33x | 1.69x | zł65.45 Million |
| 2013 | 20.99% | 9.96% | 1.31x | 1.61x | zł35.68 Million |
| 2014 | 21.74% | 11.56% | 1.04x | 1.80x | zł45.25 Million |
| 2015 | 14.44% | 7.82% | 0.97x | 1.91x | zł18.47 Million |
| 2016 | 13.40% | 6.83% | 1.03x | 1.91x | zł15.06 Million |
| 2017 | 9.44% | 4.82% | 1.05x | 1.86x | zł-2.53 Million |
| 2018 | 14.38% | 8.19% | 0.99x | 1.78x | zł20.65 Million |
| 2019 | 10.99% | 6.09% | 0.99x | 1.83x | zł4.79 Million |
| 2020 | 11.82% | 6.44% | 1.07x | 1.72x | zł9.26 Million |
| 2021 | 11.36% | 6.62% | 0.94x | 1.83x | zł7.47 Million |
| 2022 | 1.23% | 0.61% | 1.04x | 1.94x | zł-47.12 Million |
| 2023 | 1.52% | 0.72% | 1.17x | 1.82x | zł-45.56 Million |
| 2024 | 12.42% | 5.95% | 1.27x | 1.64x | zł14.23 Million |
| 2025 | 12.18% | 6.58% | 1.15x | 1.60x | zł14.16 Million |
Industry Comparison
This section compares Apator S.A.'s net assets metrics with peer companies in the Electrical Equipment & Parts industry.
Industry Context
- Industry: Electrical Equipment & Parts
- Average net assets among peers: $82,581,333
- Average return on equity (ROE) among peers: -1.17%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Apator S.A. (APT) | zł651.65 Million | 40.42% | 0.60x | $104.38 Million |
| Elektrotim SA (ELT) | $94.17 Million | 9.59% | 0.28x | $81.11 Million |
| Lena Lighting S.A. (LEN) | $94.31 Million | 6.49% | 0.12x | $5.07 Million |
| Relpol SA (RLP) | $59.26 Million | -19.60% | 0.45x | $7.56 Million |