Capital Partners S.A. (CPA) - Net Assets

Latest as of June 2025: zł311.59K PLN ≈ $85.75K USD

Based on the latest financial reports, Capital Partners S.A. (CPA) has net assets worth zł311.59K PLN (≈ $85.75K USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł401.24K ≈ $110.43K USD) and total liabilities (zł89.65K ≈ $24.67K 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 CPA asset liquidity ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł311.59K
% of Total Assets	77.66%
Annual Growth Rate	-24.9%
5-Year Change	-98.01%
10-Year Change	-99.4%
Growth Volatility	35.67

Capital Partners S.A. - Net Assets Trend (2008–2024)

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

Annual Net Assets for Capital Partners S.A. (2008–2024)

The table below shows the annual net assets of Capital Partners S.A. from 2008 to 2024. For live valuation and market cap data, see Capital Partners S.A. market cap and net worth.

Year	Net Assets	Change
2024-12-31	zł617.16K ≈ $169.85K	-59.97%
2023-12-31	zł1.54 Million ≈ $424.31K	-79.23%
2022-12-31	zł7.42 Million ≈ $2.04 Million	-71.79%
2021-12-31	zł26.31 Million ≈ $7.24 Million	-15.04%
2020-12-31	zł30.97 Million ≈ $8.52 Million	-5.83%
2019-12-31	zł32.89 Million ≈ $9.05 Million	-23.82%
2018-12-31	zł43.17 Million ≈ $11.88 Million	-57.60%
2017-12-31	zł101.82 Million ≈ $28.02 Million	+5.44%
2016-12-31	zł96.57 Million ≈ $26.58 Million	-6.50%
2015-12-31	zł103.28 Million ≈ $28.42 Million	+23.81%
2014-12-31	zł83.42 Million ≈ $22.96 Million	+10.55%
2013-12-31	zł75.46 Million ≈ $20.77 Million	+61.80%
2012-12-31	zł46.64 Million ≈ $12.84 Million	-6.74%
2011-12-31	zł50.01 Million ≈ $13.76 Million	-1.60%
2010-12-31	zł50.82 Million ≈ $13.99 Million	-0.49%
2009-12-31	zł51.07 Million ≈ $14.06 Million	-15.22%
2008-12-31	zł60.24 Million ≈ $16.58 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Capital Partners 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 101.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	zł799.18K	129.49%
Total Equity	zł617.16K	100.00%

Capital Partners S.A. Competitors by Market Cap

The table below lists competitors of Capital Partners S.A. ranked by their market capitalization.

Company	Market Cap
Sheffield Resources Ltd AU:SFX	$8.68 Million
Bt Brands Inc NASDAQ:BTBD	$8.68 Million
Presurance Holdings, Inc. NASDAQ:PRHI	$8.68 Million
Renew Holdings plc LSE:RNWH	$8.68 Million
Rockhopper Exploration LSE:RKH	$8.67 Million
Magontec Ltd AU:MGL	$8.67 Million
Zaklady Urzadzen Kotlowych Staporkow SA WAR:ZUK	$8.66 Million
PURE ENERGY MINLS F:AHG	$8.66 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 1,541,750 to 617,160, a change of -924,590 (-60.0%).
Net loss of 817,640 reduced equity.
Share repurchases of 3,730 reduced equity.
Other comprehensive income decreased equity by 5,935,870.
Other factors increased equity by 5,832,650.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	zł-817.64K	-132.48%
Share Repurchases	zł3.73K	-0.6%
Other Comprehensive Income	zł-5.94 Million	-961.8%
Other Changes	zł5.83 Million	+945.08%
Total Change	zł-	-59.97%

Book Value vs Market Value Analysis

This analysis compares Capital Partners 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: 51.04x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has increased from 1.40x to 51.04x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2008-12-31	zł2.51	zł3.50	x
2009-12-31	zł2.11	zł3.50	x
2010-12-31	zł2.08	zł3.50	x
2011-12-31	zł2.05	zł3.50	x
2012-12-31	zł1.91	zł3.50	x
2013-12-31	zł3.09	zł3.50	x
2014-12-31	zł3.41	zł3.50	x
2015-12-31	zł4.23	zł3.50	x
2016-12-31	zł4.10	zł3.50	x
2017-12-31	zł4.44	zł3.50	x
2018-12-31	zł2.18	zł3.50	x
2019-12-31	zł1.93	zł3.50	x
2020-12-31	zł1.82	zł3.50	x
2021-12-31	zł1.72	zł3.50	x
2022-12-31	zł0.61	zł3.50	x
2023-12-31	zł0.15	zł3.50	x
2024-12-31	zł0.07	zł3.50	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Capital Partners 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): -132.48%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 0.00%
• Asset Turnover: 0.00x
• Equity Multiplier: 1.22x
Recent ROE (-132.48%) is below the historical average (-9.98%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2008	-33.19%	-2648.38%	0.01x	1.31x	zł-26.02 Million
2009	-11.02%	-645.22%	0.01x	1.27x	zł-10.73 Million
2010	0.59%	15.53%	0.03x	1.28x	zł-4.78 Million
2011	10.21%	137.67%	0.06x	1.15x	zł105.48K
2012	-11.54%	-269.55%	0.04x	1.09x	zł-10.05 Million
2013	38.20%	826.56%	0.04x	1.18x	zł21.28 Million
2014	9.54%	217.78%	0.04x	1.12x	zł-380.11K
2015	19.23%	358.03%	0.05x	1.17x	zł9.53 Million
2016	4.19%	29.33%	0.13x	1.14x	zł-5.61 Million
2017	14.96%	58.36%	0.22x	1.16x	zł5.05 Million
2018	-27.66%	-130.61%	0.19x	1.14x	zł-16.26 Million
2019	-31.27%	-395.08%	0.07x	1.14x	zł-13.57 Million
2020	-6.19%	-1008915.79%	0.00x	1.16x	zł-5.01 Million
2021	12.01%	52.37%	0.21x	1.10x	zł528.97K
2022	74.50%	87.05%	0.81x	1.06x	zł4.79 Million
2023	-99.76%	-384.50%	0.24x	1.07x	zł-1.69 Million
2024	-132.48%	0.00%	0.00x	1.22x	zł-879.36K

Industry Comparison

This section compares Capital Partners S.A.'s net assets metrics with peer companies in the Asset Management industry.

Industry Context

Industry: Asset Management
Average net assets among peers: $163,282,837
Average return on equity (ROE) among peers: -16.44%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Capital Partners S.A. (CPA)	zł311.59K	-33.19%	0.29x	$8.67 Million
Magna Polonia SA (06N)	$65.65 Million	-16.46%	0.07x	$9.19 Million
Alta S.A. (AAT)	$196.82 Million	2.13%	0.00x	$7.02 Million
Altustfi (ALI)	$110.08 Million	7.86%	0.18x	$30.63 Million
Caspar (CSR)	$-1.85 Million	0.00%	0.00x	$13.52 Million
One SA (FMG)	$50.07 Million	15.27%	1.69x	$5.96 Million
Immobile (GKI)	$235.41 Million	-1.26%	1.76x	$101.48 Million
Impera Capital S.A. (IMP)	$12.84 Million	-62.37%	0.16x	$4.03 Million
JR Invest SA (JRH)	$302.37 Million	-124.48%	0.48x	$64.76 Million
MCI Management SA (MCI)	$498.16 Million	31.33%	0.27x	$399.93 Million

About Capital Partners S.A.

WAR:CPA Poland Asset Management

Market Cap

$8.67 Million

zł31.50 Million PLN

Market Cap Rank

#27227 Global

#296 in Poland

Share Price

zł3.50

Change (1 day)

+7.36%

52-Week Range

zł0.15 - zł3.50

All Time High

zł4.47