Bowim S.A.
Bowim S.A. engages in distribution of carbon steel products in Poland, rest of the European Union, and internationally. It operates through Trade, Production " Reinforcement, Production " Other, and Other Services segments. The company offers steel products, including hot rolled plates and sheets, cold rolled, and galvanized coils and sheets; reinforcement steel, such as rebars and round bars, as… Read more
Bowim S.A. (BOW) - Net Assets
Latest net assets as of September 2025: zł301.87 Million PLN
Based on the latest financial reports, Bowim S.A. (BOW) has net assets worth zł301.87 Million PLN as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł562.82 Million) and total liabilities (zł260.95 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 | zł301.87 Million |
| % of Total Assets | 53.64% |
| Annual Growth Rate | 9.92% |
| 5-Year Change | 165.29% |
| 10-Year Change | 309.68% |
| Growth Volatility | 33.7 |
Bowim S.A. - Net Assets Trend (2011–2024)
This chart illustrates how Bowim 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 Bowim S.A. (2011–2024)
The table below shows the annual net assets of Bowim S.A. from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł314.65 Million | -3.75% |
| 2023-12-31 | zł326.93 Million | -2.34% |
| 2022-12-31 | zł334.75 Million | +25.78% |
| 2021-12-31 | zł266.14 Million | +124.39% |
| 2020-12-31 | zł118.61 Million | +13.15% |
| 2019-12-31 | zł104.82 Million | -1.05% |
| 2018-12-31 | zł105.93 Million | +7.20% |
| 2017-12-31 | zł98.82 Million | +5.02% |
| 2016-12-31 | zł94.09 Million | +22.51% |
| 2015-12-31 | zł76.81 Million | -4.35% |
| 2014-12-31 | zł80.30 Million | -3.97% |
| 2013-12-31 | zł83.62 Million | +2.87% |
| 2012-12-31 | zł81.29 Million | -11.62% |
| 2011-12-31 | zł91.98 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Bowim 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 798.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł271.98 Million | 88.73% |
| Common Stock | zł1.95 Million | 0.64% |
| Other Comprehensive Income | zł10.33 Million | 3.37% |
| Other Components | zł22.26 Million | 7.26% |
| Total Equity | zł306.52 Million | 100.00% |
Bowim S.A. Competitors by Market Cap
The table below lists competitors of Bowim S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Xenora Minerals Ltd
AU:XRA
|
$6.80 Million |
|
Innature Bhd
KLSE:5295
|
$6.80 Million |
|
Pasofino Gold Limited
OTCQB:EFRGF
|
$6.80 Million |
|
Barramundi Group Ltd
OL:BARRA
|
$6.80 Million |
|
Samhwa Crown
KO:004450
|
$6.79 Million |
|
BENZ MINING CORP CDI/1
F:1VU0
|
$6.79 Million |
|
Kriti Nutrients Limited
NSE:KRITINUT
|
$6.79 Million |
|
MITCON Consultancy & Engineering Services Limited
NSE:MITCON
|
$6.79 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Bowim S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 318,761,544 to 306,520,046, a change of -12,241,498 (-3.8%).
- Net loss of 10,547,251 reduced equity.
- Dividend payments of 1,704,405 reduced retained earnings.
- Other comprehensive income increased equity by 744,037.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł-10.55 Million | -3.44% |
| Dividends Paid | zł1.70 Million | -0.56% |
| Other Comprehensive Income | zł744.04K | +0.24% |
| Other Changes | zł-733.88K | -0.24% |
| Total Change | zł- | -3.84% |
Book Value vs Market Value Analysis
This analysis compares Bowim 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: 0.34x
- 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 1.32x to 0.34x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2011-12-31 | zł4.62 | zł6.08 | x |
| 2012-12-31 | zł4.06 | zł6.08 | x |
| 2013-12-31 | zł4.16 | zł6.08 | x |
| 2014-12-31 | zł3.98 | zł6.08 | x |
| 2015-12-31 | zł3.80 | zł6.08 | x |
| 2016-12-31 | zł4.66 | zł6.08 | x |
| 2017-12-31 | zł4.89 | zł6.08 | x |
| 2018-12-31 | zł5.25 | zł6.08 | x |
| 2019-12-31 | zł5.78 | zł6.08 | x |
| 2020-12-31 | zł6.61 | zł6.08 | x |
| 2021-12-31 | zł15.24 | zł6.08 | x |
| 2022-12-31 | zł16.72 | zł6.08 | x |
| 2023-12-31 | zł16.33 | zł6.08 | x |
| 2024-12-31 | zł17.98 | zł6.08 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Bowim 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): -3.44%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.58%
- • Asset Turnover: 3.36x
- • Equity Multiplier: 1.77x
- Recent ROE (-3.44%) is below the historical average (11.44%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | -1.72% | -0.14% | 2.50x | 4.94x | zł-10.57 Million |
| 2012 | -10.11% | -0.79% | 2.62x | 4.91x | zł-15.92 Million |
| 2013 | 1.46% | 0.17% | 2.27x | 3.73x | zł-6.94 Million |
| 2014 | 4.89% | 0.55% | 2.02x | 4.40x | zł-3.97 Million |
| 2015 | 1.53% | 0.15% | 2.65x | 3.88x | zł-6.28 Million |
| 2016 | 23.23% | 2.58% | 2.26x | 4.00x | zł12.03 Million |
| 2017 | 19.41% | 1.64% | 2.85x | 4.15x | zł8.98 Million |
| 2018 | 11.14% | 0.84% | 2.84x | 4.70x | zł1.17 Million |
| 2019 | 3.10% | 0.24% | 3.15x | 4.09x | zł-6.99 Million |
| 2020 | 14.90% | 1.42% | 2.88x | 3.66x | zł5.61 Million |
| 2021 | 58.09% | 6.68% | 3.34x | 2.60x | zł124.89 Million |
| 2022 | 33.58% | 3.98% | 4.36x | 1.93x | zł76.94 Million |
| 2023 | 4.14% | 0.65% | 3.58x | 1.78x | zł-18.68 Million |
| 2024 | -3.44% | -0.58% | 3.36x | 1.77x | zł-41.20 Million |
Industry Comparison
This section compares Bowim S.A.'s net assets metrics with peer companies in the Steel industry.
Industry Context
- Industry: Steel
- Average net assets among peers: $107,447,141
- Average return on equity (ROE) among peers: 18.79%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Bowim S.A. (BOW) | zł301.87 Million | -1.72% | 0.86x | $6.79 Million |
| Cognor S.A. (COG) | $176.84 Million | -0.25% | 4.17x | $87.46 Million |
| Izostal SA (IZS) | $199.00 Million | 6.55% | 1.70x | $10.16 Million |
| Stalprodukt SA (STP) | $104.26 Million | 3.92% | 2.15x | $65.87 Million |
| Zamet Industry SA (ZMT) | $52.36 Million | 0.00% | 0.66x | $8.81 Million |
| Zaklad Budowy Maszyn ZREMB-CHOJNICE S.A. (ZRE) | $4.78 Million | 83.75% | 4.48x | $24.52 Million |