Comp SA
Comp S.A., a technology firm, provides IT security and network security services and solutions in Poland. The company operates through Retail and IT segment. The company offers special security and system solutions, which includes special security and cryptography, software development, IT integration services, e-signature, and e-services; and infrastructure and IT services, such as Logistic, rem… Read more
Comp SA (CMP) - Net Assets
Latest net assets as of September 2025: zł487.66 Million PLN
Based on the latest financial reports, Comp SA (CMP) has net assets worth zł487.66 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 (zł801.58 Million) and total liabilities (zł313.92 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 | zł487.66 Million |
| % of Total Assets | 60.84% |
| Annual Growth Rate | 2.48% |
| 5-Year Change | -15.01% |
| 10-Year Change | 2.06% |
| Growth Volatility | 7.72 |
Comp SA - Net Assets Trend (2008–2024)
This chart illustrates how Comp SA's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Comp SA (2008–2024)
The table below shows the annual net assets of Comp SA from 2008 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł458.19 Million | -0.02% |
| 2023-12-31 | zł458.29 Million | -15.11% |
| 2022-12-31 | zł539.85 Million | -4.67% |
| 2021-12-31 | zł566.32 Million | +5.05% |
| 2020-12-31 | zł539.12 Million | +2.46% |
| 2019-12-31 | zł526.18 Million | +4.55% |
| 2018-12-31 | zł503.30 Million | +12.46% |
| 2017-12-31 | zł447.52 Million | +0.93% |
| 2016-12-31 | zł443.42 Million | -1.23% |
| 2015-12-31 | zł448.92 Million | +2.14% |
| 2014-12-31 | zł439.52 Million | +6.86% |
| 2013-12-31 | zł411.31 Million | +5.82% |
| 2012-12-31 | zł388.67 Million | -3.70% |
| 2011-12-31 | zł403.62 Million | +21.10% |
| 2010-12-31 | zł333.31 Million | -0.84% |
| 2009-12-31 | zł336.13 Million | +8.51% |
| 2008-12-31 | zł309.76 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Comp 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 575.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł184.35 Million | 40.63% |
| Common Stock | zł11.30 Million | 2.49% |
| Other Comprehensive Income | zł-2.21 Million | -0.49% |
| Other Components | zł260.26 Million | 57.36% |
| Total Equity | zł453.70 Million | 100.00% |
Comp SA Competitors by Market Cap
The table below lists competitors of Comp SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
BAF Viet Nam Agriculture JSC
VN:BAF
|
$231.33 Million |
|
Ningbo Color Master Batch Co. Ltd.
SHE:301019
|
$231.38 Million |
|
Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd
SHG:600854
|
$231.39 Million |
|
Medistim ASA
OL:MEDI
|
$231.39 Million |
|
Andes Technology Corp
TW:6533
|
$231.27 Million |
|
Jiangsu Xinning Modern Logist
SHE:300013
|
$231.22 Million |
|
Alar Pharmaceuticals Inc.
TWO:6785
|
$231.22 Million |
|
Guangzheng Group Co Ltd
SHE:002524
|
$231.22 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Comp SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 453,695,000 to 453,698,000, a change of 3,000 (0.0%).
- Net income of 38,091,000 contributed positively to equity growth.
- Dividend payments of 570,000 reduced retained earnings.
- Share repurchases of 37,636,000 reduced equity.
- New share issuances of 67,000 increased equity.
- Other comprehensive income decreased equity by 5,236,000.
- Other factors increased equity by 5,287,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł38.09 Million | +8.4% |
| Dividends Paid | zł570.00K | -0.13% |
| Share Repurchases | zł37.64 Million | -8.3% |
| Share Issuances | zł67.00K | +0.01% |
| Other Comprehensive Income | zł-5.24 Million | -1.15% |
| Other Changes | zł5.29 Million | +1.17% |
| Total Change | zł- | 0.00% |
Book Value vs Market Value Analysis
This analysis compares Comp 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: 0.53x
- 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 0.84x to 0.53x 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 | zł64.85 | zł54.60 | x |
| 2009-12-31 | zł69.99 | zł54.60 | x |
| 2010-12-31 | zł69.92 | zł54.60 | x |
| 2011-12-31 | zł90.35 | zł54.60 | x |
| 2012-12-31 | zł71.96 | zł54.60 | x |
| 2013-12-31 | zł77.56 | zł54.60 | x |
| 2014-12-31 | zł83.34 | zł54.60 | x |
| 2015-12-31 | zł87.66 | zł54.60 | x |
| 2016-12-31 | zł88.44 | zł54.60 | x |
| 2017-12-31 | zł87.99 | zł54.60 | x |
| 2018-12-31 | zł99.89 | zł54.60 | x |
| 2019-12-31 | zł103.84 | zł54.60 | x |
| 2020-12-31 | zł107.03 | zł54.60 | x |
| 2021-12-31 | zł111.79 | zł54.60 | x |
| 2022-12-31 | zł107.53 | zł54.60 | x |
| 2023-12-31 | zł98.37 | zł54.60 | x |
| 2024-12-31 | zł103.67 | zł54.60 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Comp 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): 8.40%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.22%
- • Asset Turnover: 0.90x
- • Equity Multiplier: 2.22x
- Recent ROE (8.40%) is above the historical average (3.96%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | 5.53% | 5.37% | 0.70x | 1.47x | zł-13.76 Million |
| 2009 | 6.09% | 7.93% | 0.61x | 1.26x | zł-13.00 Million |
| 2010 | 7.66% | 9.78% | 0.56x | 1.39x | zł-7.77 Million |
| 2011 | 7.57% | 6.71% | 0.69x | 1.63x | zł-9.22 Million |
| 2012 | -3.14% | -3.01% | 0.64x | 1.62x | zł-49.21 Million |
| 2013 | 8.00% | 6.10% | 0.82x | 1.60x | zł-7.99 Million |
| 2014 | 5.21% | 3.76% | 0.72x | 1.91x | zł-20.12 Million |
| 2015 | 5.70% | 3.42% | 0.85x | 1.97x | zł-18.42 Million |
| 2016 | -1.53% | -1.15% | 0.69x | 1.94x | zł-48.76 Million |
| 2017 | 0.04% | 0.03% | 0.64x | 2.02x | zł-41.90 Million |
| 2018 | 11.90% | 8.38% | 0.73x | 1.96x | zł9.06 Million |
| 2019 | 3.74% | 2.53% | 0.70x | 2.10x | zł-31.07 Million |
| 2020 | 2.97% | 2.11% | 0.72x | 1.95x | zł-35.96 Million |
| 2021 | 6.73% | 4.38% | 0.86x | 1.78x | zł-17.48 Million |
| 2022 | 2.21% | 1.52% | 0.72x | 2.03x | zł-40.02 Million |
| 2023 | -9.80% | -4.46% | 1.09x | 2.02x | zł-89.83 Million |
| 2024 | 8.40% | 4.22% | 0.90x | 2.22x | zł-7.28 Million |
Industry Comparison
This section compares Comp SA's net assets metrics with peer companies in the Information Technology Services industry.
Industry Context
- Industry: Information Technology Services
- Average net assets among peers: $105,973,457
- Average return on equity (ROE) among peers: 9.63%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Comp SA (CMP) | zł487.66 Million | 5.53% | 0.64x | $231.31 Million |
| Ailleron S.A. (ALL) | $86.95 Million | 0.57% | 0.55x | $27.33 Million |
| Atende S.A. (ATD) | $74.74 Million | 14.17% | 1.36x | $14.55 Million |
| Betacom S.A. (BCM) | $20.14 Million | 7.54% | 1.45x | $2.54 Million |
| Cyber_Folks S.A. (CBF) | $546.83 Million | 21.36% | 0.72x | $336.53 Million |
| Comarch SA (CMR) | $119.16 Million | 3.70% | 0.81x | $7.23 Million |
| IFirma SA (IFI) | $5.16 Million | 5.85% | 0.28x | $23.64 Million |
| OpTeam S.A. (OPM) | $30.94 Million | 6.20% | 0.92x | $1.21 Million |
| Passus S.A. (PAS) | $4.09 Million | 3.02% | 0.74x | $13.04 Million |
| Sygnity SA (SGN) | $65.76 Million | 24.23% | 3.15x | $42.85 Million |