BBI Development S.A. (BBD) - Net Assets

Latest as of September 2025: zł159.15 Million PLN ≈ $43.80 Million USD

Based on the latest financial reports, BBI Development S.A. (BBD) has net assets worth zł159.15 Million PLN (≈ $43.80 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 (zł256.60 Million ≈ $70.62 Million USD) and total liabilities (zł97.45 Million ≈ $26.82 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. Explore BBI Development S.A. (BBD) cash flow conversion to assess how effectively this company generates cash.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł159.15 Million
% of Total Assets	62.02%
Annual Growth Rate	-1.59%
5-Year Change	23.74%
10-Year Change	-35.28%
Growth Volatility	15.71

BBI Development S.A. - Net Assets Trend (2009–2024)

This chart illustrates how BBI Development S.A.'s net assets have evolved over time, based on quarterly financial data. Also explore total assets of BBI Development S.A. for the complete picture of this company's asset base.

Annual Net Assets for BBI Development S.A. (2009–2024)

The table below shows the annual net assets of BBI Development S.A. from 2009 to 2024. For live valuation and market cap data, see BBD market cap overview.

Year	Net Assets	Change
2024-12-31	zł163.47 Million ≈ $44.99 Million	-2.03%
2023-12-31	zł166.86 Million ≈ $45.92 Million	+43.65%
2022-12-31	zł116.16 Million ≈ $31.97 Million	-7.59%
2021-12-31	zł125.69 Million ≈ $34.59 Million	-4.86%
2020-12-31	zł132.11 Million ≈ $36.36 Million	+2.86%
2019-12-31	zł128.43 Million ≈ $35.35 Million	-31.34%
2018-12-31	zł187.06 Million ≈ $51.48 Million	-8.97%
2017-12-31	zł205.51 Million ≈ $56.56 Million	-8.82%
2016-12-31	zł225.37 Million ≈ $62.03 Million	-10.77%
2015-12-31	zł252.58 Million ≈ $69.51 Million	-5.48%
2014-12-31	zł267.21 Million ≈ $73.54 Million	-4.92%
2013-12-31	zł281.03 Million ≈ $77.34 Million	+6.50%
2012-12-31	zł263.87 Million ≈ $72.62 Million	+1.05%
2011-12-31	zł261.12 Million ≈ $71.86 Million	+6.80%
2010-12-31	zł244.50 Million ≈ $67.29 Million	+17.52%
2009-12-31	zł208.05 Million ≈ $57.26 Million	--

Equity Component Analysis

This analysis shows how different components contribute to BBI Development 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 grown by 19929800000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	zł112.80 Million	69.01%
Common Stock	zł50.67 Million	30.99%
Other Comprehensive Income	zł5.82 Million	3.56%
Total Equity	zł163.47 Million	100.00%

BBI Development S.A. Competitors by Market Cap

The table below lists competitors of BBI Development S.A. ranked by their market capitalization.

Company	Market Cap
Observe Medical Asa OL:OBSRV	$14.97 Million
Shape Robotics AS CO:SHAPE	$14.98 Million
Made SA PA:MLMAD	$15.00 Million
Bong AB (publ) ST:BONG	$15.00 Million
CTRL Group Limited Ordinary Shares NASDAQ:MCTR	$14.94 Million
TCS Group Holdings Bhd KLSE:0221	$14.93 Million
Chai Watana Tannery Group Public Company Limited BK:CWT	$14.93 Million
INVENIA Co. Ltd KQ:079950	$14.92 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 166,859,000 to 163,472,000, a change of -3,387,000 (-2.0%).
Net loss of 3,370,000 reduced equity.
Share repurchases of 17,000 reduced equity.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	zł-3.37 Million	-2.06%
Share Repurchases	zł17.00K	-0.01%
Total Change	zł-	-2.03%

Book Value vs Market Value Analysis

This analysis compares BBI Development 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: 0.33x
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 2.77x to 0.33x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2009-12-31	zł1.96	zł5.42	x
2010-12-31	zł2.34	zł5.42	x
2011-12-31	zł2.39	zł5.42	x
2012-12-31	zł24.21	zł5.42	x
2013-12-31	zł25.85	zł5.42	x
2014-12-31	zł24.53	zł5.42	x
2015-12-31	zł18.56	zł5.42	x
2016-12-31	zł20.53	zł5.42	x
2017-12-31	zł18.63	zł5.42	x
2018-12-31	zł17.33	zł5.42	x
2019-12-31	zł12.63	zł5.42	x
2020-12-31	zł13.03	zł5.42	x
2021-12-31	zł12.40	zł5.42	x
2022-12-31	zł11.47	zł5.42	x
2023-12-31	zł16.58	zł5.42	x
2024-12-31	zł16.25	zł5.42	x

Capital Efficiency Dashboard

This dashboard shows how efficiently BBI Development 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): -2.06%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -24.21%
• Asset Turnover: 0.06x
• Equity Multiplier: 1.50x
Recent ROE (-2.06%) is above the historical average (-2.64%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2009	-4.62%	0.00%	0.00x	2.18x	zł-28.67 Million
2010	5.12%	384.01%	0.01x	2.01x	zł-11.42 Million
2011	6.31%	40.87%	0.08x	1.98x	zł-9.23 Million
2012	0.87%	2.88%	0.14x	2.23x	zł-23.12 Million
2013	6.41%	32.31%	0.11x	1.88x	zł-9.71 Million
2014	-5.39%	-22.65%	0.11x	2.14x	zł-39.48 Million
2015	-1.40%	-15.31%	0.05x	1.97x	zł-27.59 Million
2016	-2.43%	-6.06%	0.22x	1.82x	zł-26.70 Million
2017	-9.93%	-75.24%	0.07x	1.90x	zł-38.85 Million
2018	-10.06%	-172.38%	0.02x	2.39x	zł-35.46 Million
2019	-45.17%	-279.30%	0.07x	2.42x	zł-70.85 Million
2020	2.78%	4.35%	0.36x	1.77x	zł-9.53 Million
2021	-5.11%	-30.72%	0.10x	1.65x	zł-18.99 Million
2022	-8.09%	-57.77%	0.08x	1.77x	zł-21.02 Million
2023	30.52%	208.32%	0.09x	1.58x	zł34.24 Million
2024	-2.06%	-24.21%	0.06x	1.50x	zł-19.72 Million

Industry Comparison

This section compares BBI Development S.A.'s net assets metrics with peer companies in the Real Estate - Development industry.

Industry Context

Industry: Real Estate - Development
Average net assets among peers: $560,709,111
Average return on equity (ROE) among peers: 6.10%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
BBI Development S.A. (BBD)	zł159.15 Million	-4.62%	0.61x	$14.97 Million
Atal SA (1AT)	$194.70 Million	0.00%	1.00x	$769.12 Million
Archicom S.A. (ARH)	$374.68 Million	9.96%	0.91x	$840.37 Million
Cavatina Holding S.A. (CAV)	$1.19 Billion	0.28%	2.39x	$95.17 Million
Czerwona Torebka (CZT)	$102.62 Million	-15.86%	1.21x	$11.15 Million
Dom Development S.A. (DOM)	$1.16 Billion	26.11%	1.81x	$1.85 Billion
Develia S.A (DVL)	$920.87 Million	-4.76%	0.41x	$1.36 Billion
Inpro SA (INP)	$413.35 Million	9.83%	0.75x	$84.85 Million
KCI SA (KCI)	$399.60 Million	5.31%	0.47x	$17.67 Million
Lokum Deweloper SA (LKD)	$297.31 Million	24.02%	0.92x	$121.86 Million

About BBI Development S.A.

WAR:BBD Poland Real Estate - Development

Market Cap

$14.97 Million

zł54.38 Million PLN

Market Cap Rank

#26014 Global

#276 in Poland

Share Price

zł5.42

Change (1 day)

-0.37%

52-Week Range

zł4.80 - zł5.75

All Time High

zł10.90