Bowim S.A. (BOW) - Net Assets

Latest as of March 2026: zł324.95 Million PLN ≈ $89.43 Million USD

Based on the latest financial reports, Bowim S.A. (BOW) has net assets worth zł324.95 Million PLN (≈ $89.43 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 (zł611.44 Million ≈ $168.28 Million USD) and total liabilities (zł286.49 Million ≈ $78.85 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 BOW capital-intensive asset ratio to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł324.95 Million
% of Total Assets	53.15%
Annual Growth Rate	9.18%
5-Year Change	18.27%
10-Year Change	234.55%
Growth Volatility	32.66

Bowim S.A. - Net Assets Trend (2011–2025)

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

Annual Net Assets for Bowim S.A. (2011–2025)

The table below shows the annual net assets of Bowim S.A. from 2011 to 2025. Also explore BOW net asset momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	zł314.78 Million ≈ $86.63 Million	+0.04%
2024-12-31	zł314.65 Million ≈ $86.60 Million	-3.75%
2023-12-31	zł326.93 Million ≈ $89.98 Million	-2.34%
2022-12-31	zł334.75 Million ≈ $92.13 Million	+25.78%
2021-12-31	zł266.14 Million ≈ $73.25 Million	+124.39%
2020-12-31	zł118.61 Million ≈ $32.64 Million	+13.15%
2019-12-31	zł104.82 Million ≈ $28.85 Million	-1.05%
2018-12-31	zł105.93 Million ≈ $29.15 Million	+7.20%
2017-12-31	zł98.82 Million ≈ $27.20 Million	+5.02%
2016-12-31	zł94.09 Million ≈ $25.90 Million	+22.51%
2015-12-31	zł76.81 Million ≈ $21.14 Million	-4.35%
2014-12-31	zł80.30 Million ≈ $22.10 Million	-3.97%
2013-12-31	zł83.62 Million ≈ $23.01 Million	+2.87%
2012-12-31	zł81.29 Million ≈ $22.37 Million	-11.62%
2011-12-31	zł91.98 Million ≈ $25.31 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 794.8% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	zł270.95 Million	88.36%
Common Stock	zł1.95 Million	0.64%
Other Comprehensive Income	zł11.48 Million	3.74%
Other Components	zł22.26 Million	7.26%
Total Equity	zł306.63 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
Atara Biotherapeutics Inc NASDAQ:ATRA	$35.19 Million
Inchcape PLC LSE:INCH	$35.20 Million
Shah Metacorp Limited NSE:SHAH	$35.20 Million
PESTECH International Bhd KLSE:5219	$35.21 Million
Asphere Innovations Public Company Limited BK:AS	$35.17 Million
Satria Mega Kencana Tbk PT JK:SOTS	$35.16 Million
DAEMO Engineering Co. Ltd KQ:317850	$35.15 Million
Ezwelfare Co Ltd KQ:090850	$35.14 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 2024 to 2025, total equity changed from 306,520,046 to 306,634,847, a change of 114,801 (0.0%).
Net income of 638,442 contributed positively to equity growth.
Other comprehensive income increased equity by 1,147,943.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	zł638.44K	+0.21%
Other Comprehensive Income	zł1.15 Million	+0.37%
Other Changes	zł-1.67 Million	-0.55%
Total Change	zł-	0.04%

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: 0.42x
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 1.62x to 0.42x 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	zł7.50	x
2012-12-31	zł4.06	zł7.50	x
2013-12-31	zł4.16	zł7.50	x
2014-12-31	zł3.98	zł7.50	x
2015-12-31	zł3.80	zł7.50	x
2016-12-31	zł4.66	zł7.50	x
2017-12-31	zł4.89	zł7.50	x
2018-12-31	zł5.25	zł7.50	x
2019-12-31	zł5.78	zł7.50	x
2020-12-31	zł6.61	zł7.50	x
2021-12-31	zł15.24	zł7.50	x
2022-12-31	zł16.72	zł7.50	x
2023-12-31	zł16.33	zł7.50	x
2024-12-31	zł17.98	zł7.50	x
2025-12-31	zł17.99	zł7.50	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): 0.21%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 0.04%
• Asset Turnover: 3.19x
• Equity Multiplier: 1.78x
Recent ROE (0.21%) is below the historical average (10.69%), 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
2025	0.21%	0.04%	3.19x	1.78x	zł-30.03 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: $100,723,800
Average return on equity (ROE) among peers: 22.93%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Bowim S.A. (BOW)	zł324.95 Million	-1.72%	0.88x	$35.18 Million
Cognor S.A. (COG)	$129.13 Million	-37.61%	6.05x	$340.42 Million
Izostal SA (IZS)	$140.28 Million	13.64%	0.94x	$28.30 Million
Stalprodukt SA (STP)	$104.26 Million	3.92%	2.15x	$306.72 Million
Zamet Industry SA (ZMT)	$124.03 Million	7.95%	0.46x	$16.67 Million
Zaklad Budowy Maszyn ZREMB-CHOJNICE S.A. (ZRE)	$5.92 Million	126.76%	3.21x	$30.32 Million

About Bowim S.A.

WAR:BOW Poland Steel

Market Cap

$35.18 Million

zł127.83 Million PLN

Market Cap Rank

#23333 Global

#222 in Poland

Share Price

zł7.50

Change (1 day)

+0.27%

52-Week Range

zł4.22 - zł9.32

All Time High

zł11.64