Delko S.A. (DEL) - Net Assets

Latest as of September 2025: zł152.34 Million PLN ≈ $41.93 Million USD

Based on the latest financial reports, Delko S.A. (DEL) has net assets worth zł152.34 Million PLN (≈ $41.93 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 (zł330.10 Million ≈ $90.85 Million USD) and total liabilities (zł177.75 Million ≈ $48.92 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 Delko S.A. (DEL) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł152.34 Million
% of Total Assets	46.15%
Annual Growth Rate	12.51%
5-Year Change	42.58%
10-Year Change	205.85%
Growth Volatility	21.52

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

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

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

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

Year	Net Assets	Change
2024-12-31	zł152.11 Million ≈ $41.86 Million	-4.84%
2023-12-31	zł159.85 Million ≈ $43.99 Million	+2.88%
2022-12-31	zł155.38 Million ≈ $42.76 Million	+28.27%
2021-12-31	zł121.14 Million ≈ $33.34 Million	+13.54%
2020-12-31	zł106.69 Million ≈ $29.36 Million	+17.70%
2019-12-31	zł90.64 Million ≈ $24.95 Million	+14.29%
2018-12-31	zł79.31 Million ≈ $21.83 Million	+16.36%
2017-12-31	zł68.16 Million ≈ $18.76 Million	+17.26%
2016-12-31	zł58.12 Million ≈ $16.00 Million	+16.87%
2015-12-31	zł49.73 Million ≈ $13.69 Million	+1.23%
2014-12-31	zł49.13 Million ≈ $13.52 Million	+14.58%
2013-12-31	zł42.88 Million ≈ $11.80 Million	+10.16%
2012-12-31	zł38.92 Million ≈ $10.71 Million	-15.23%
2011-12-31	zł45.91 Million ≈ $12.64 Million	-8.82%
2010-12-31	zł50.35 Million ≈ $13.86 Million	+17.66%
2009-12-31	zł42.80 Million ≈ $11.78 Million	+85.55%
2008-12-31	zł23.06 Million ≈ $6.35 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Delko 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 2552.9% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	zł137.53 Million	90.41%
Other Components	zł14.59 Million	9.59%
Total Equity	zł152.11 Million	100.00%

Delko S.A. Competitors by Market Cap

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

Company	Market Cap
Hotel Shilla Co Ltd KO:008775	$20.57 Million
TURA GROUP AB F:8WO	$20.58 Million
Alliance Nickel Ltd AU:AXN	$20.58 Million
BNK Banking Corporation Ltd AU:BBC	$20.59 Million
KineMaster Corporation KQ:139670	$20.57 Million
Pion Group AB Series B ST:PION-B	$20.56 Million
Artmarket.com SA PA:PRC	$20.55 Million
VentriPoint Diagnostics Ltd V:VPT	$20.53 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 159,851,000 to 152,113,000, a change of -7,738,000 (-4.8%).
Net income of 2,892,000 contributed positively to equity growth.
Dividend payments of 9,926,000 reduced retained earnings.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	zł2.89 Million	+1.9%
Dividends Paid	zł9.93 Million	-6.53%
Other Changes	zł-704.00K	-0.46%
Total Change	zł-	-4.84%

Book Value vs Market Value Analysis

This analysis compares Delko 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: 0.49x
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 3.25x to 0.49x 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	zł1.92	zł6.25	x
2009-12-31	zł3.93	zł6.25	x
2010-12-31	zł3.44	zł6.25	x
2011-12-31	zł3.30	zł6.25	x
2012-12-31	zł2.73	zł6.25	x
2013-12-31	zł3.07	zł6.25	x
2014-12-31	zł3.61	zł6.25	x
2015-12-31	zł4.16	zł6.25	x
2016-12-31	zł4.86	zł6.25	x
2017-12-31	zł5.70	zł6.25	x
2018-12-31	zł6.63	zł6.25	x
2019-12-31	zł7.58	zł6.25	x
2020-12-31	zł8.92	zł6.25	x
2021-12-31	zł10.08	zł6.25	x
2022-12-31	zł12.99	zł6.25	x
2023-12-31	zł13.37	zł6.25	x
2024-12-31	zł12.72	zł6.25	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Delko 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): 1.90%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 0.37%
• Asset Turnover: 2.36x
• Equity Multiplier: 2.18x
Recent ROE (1.90%) is below the historical average (12.75%), 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	30.07%	1.28%	4.68x	5.04x	zł3.45 Million
2009	16.95%	1.42%	4.72x	2.52x	zł2.53 Million
2010	11.53%	0.95%	4.30x	2.83x	zł627.20K
2011	1.51%	0.10%	3.96x	3.64x	zł-3.35 Million
2012	-18.82%	-1.16%	4.18x	3.87x	zł-9.43 Million
2013	14.70%	1.04%	4.31x	3.29x	zł1.73 Million
2014	14.88%	1.32%	4.55x	2.47x	zł2.11 Million
2015	16.64%	1.67%	3.15x	3.16x	zł3.30 Million
2016	17.43%	1.84%	3.22x	2.94x	zł4.32 Million
2017	18.08%	1.96%	3.38x	2.73x	zł5.51 Million
2018	17.06%	2.14%	3.43x	2.33x	zł5.60 Million
2019	14.72%	1.78%	3.28x	2.53x	zł4.27 Million
2020	18.42%	2.40%	3.36x	2.28x	zł8.99 Million
2021	15.00%	2.32%	2.79x	2.32x	zł6.03 Million
2022	17.12%	2.96%	2.62x	2.21x	zł11.07 Million
2023	9.52%	1.72%	2.46x	2.24x	zł-771.10K
2024	1.90%	0.37%	2.36x	2.18x	zł-12.32 Million

Industry Comparison

This section compares Delko S.A.'s net assets metrics with peer companies in the Household & Personal Products industry.

Industry Context

Industry: Household & Personal Products
Average net assets among peers: $25,637,193
Average return on equity (ROE) among peers: 33.98%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Delko S.A. (DEL)	zł152.34 Million	30.07%	1.17x	$20.57 Million
4Mass SA (4MS)	$33.63 Million	25.30%	0.55x	$25.90 Million
Harper Hygienics S.A. (HRP)	$21.65 Million	84.21%	7.30x	$9.25 Million
Miraculum SA (MIR)	$21.63 Million	-7.57%	1.75x	$8.11 Million

About Delko S.A.

WAR:DEL Poland Household & Personal Products

Market Cap

$20.57 Million

zł74.75 Million PLN

Market Cap Rank

#24954 Global

#246 in Poland

Share Price

zł6.25

Change (1 day)

-1.26%

52-Week Range

zł6.10 - zł8.28

All Time High

zł13.43