Esotiq & Henderson S.A.
ESOTIQ & Henderson S.A. designs, manufactures, and sells lingerie, clothing, and cosmetics in Poland and internationally. It offers its products under the ESOTIQ and HENDERSON brands for women and men. The company sells its products through commercial network and franchisees. The company was founded in 1998 and is headquartered in Gdansk, Poland.
Esotiq & Henderson S.A. (EAH) - Net Assets
Latest net assets as of September 2025: zł67.33 Million PLN
Based on the latest financial reports, Esotiq & Henderson S.A. (EAH) has net assets worth zł67.33 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 (zł207.80 Million) and total liabilities (zł140.47 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 | zł67.33 Million |
| % of Total Assets | 32.4% |
| Annual Growth Rate | 10.21% |
| 5-Year Change | 24.68% |
| 10-Year Change | 28.23% |
| Growth Volatility | 20.68 |
Esotiq & Henderson S.A. - Net Assets Trend (2011–2024)
This chart illustrates how Esotiq & Henderson 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 Esotiq & Henderson S.A. (2011–2024)
The table below shows the annual net assets of Esotiq & Henderson S.A. from 2011 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł67.34 Million | +9.56% |
| 2023-12-31 | zł61.47 Million | +5.17% |
| 2022-12-31 | zł58.44 Million | -2.55% |
| 2021-12-31 | zł59.97 Million | +11.02% |
| 2020-12-31 | zł54.02 Million | +5.78% |
| 2019-12-31 | zł51.06 Million | +13.44% |
| 2018-12-31 | zł45.01 Million | +3.66% |
| 2017-12-31 | zł43.42 Million | -10.66% |
| 2016-12-31 | zł48.60 Million | -7.45% |
| 2015-12-31 | zł52.52 Million | +34.52% |
| 2014-12-31 | zł39.04 Million | +8.73% |
| 2013-12-31 | zł35.91 Million | +8.90% |
| 2012-12-31 | zł32.97 Million | +73.35% |
| 2011-12-31 | zł19.02 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Esotiq & Henderson 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 97.3% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł110.00K | 0.16% |
| Common Stock | zł224.00K | 0.33% |
| Other Comprehensive Income | zł63.81 Million | 94.75% |
| Other Components | zł3.20 Million | 4.75% |
| Total Equity | zł67.34 Million | 100.00% |
Esotiq & Henderson S.A. Competitors by Market Cap
The table below lists competitors of Esotiq & Henderson S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Plastikkart Akilli Kart Iletisim Sistemleri Sanayi ve Ticaret AS
IS:PKART
|
$6.57 Million |
|
GROLLEAU SAS EO -5
F:30U
|
$6.57 Million |
|
Sinaran Advance Group Bhd
KLSE:5172
|
$6.57 Million |
|
Ease2pay NV
AS:EAS2P
|
$6.57 Million |
|
WIN Metals Ltd
AU:WIN
|
$6.56 Million |
|
NamSys Inc
PINK:NMYSF
|
$6.56 Million |
|
COMTEC SOLAR SYS HD -004
F:8C11
|
$6.56 Million |
|
T-Conn Precision Corporation
TWO:6833
|
$6.56 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Esotiq & Henderson S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 61,466,000 to 67,345,000, a change of 5,879,000 (9.6%).
- Net income of 11,004,000 contributed positively to equity growth.
- Dividend payments of 5,899,000 reduced retained earnings.
- Share repurchases of 879,000 reduced equity.
- Other comprehensive income increased equity by 63,812,000.
- Other factors decreased equity by 62,159,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł11.00 Million | +16.34% |
| Dividends Paid | zł5.90 Million | -8.76% |
| Share Repurchases | zł879.00K | -1.31% |
| Other Comprehensive Income | zł63.81 Million | +94.75% |
| Other Changes | zł-62.16 Million | -92.3% |
| Total Change | zł- | 9.56% |
Book Value vs Market Value Analysis
This analysis compares Esotiq & Henderson 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: 1.10x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 2.80x to 1.10x 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 | zł11.87 | zł33.20 | x |
| 2012-12-31 | zł15.68 | zł33.20 | x |
| 2013-12-31 | zł17.56 | zł33.20 | x |
| 2014-12-31 | zł19.76 | zł33.20 | x |
| 2015-12-31 | zł21.98 | zł33.20 | x |
| 2016-12-31 | zł20.93 | zł33.20 | x |
| 2017-12-31 | zł19.66 | zł33.20 | x |
| 2018-12-31 | zł21.00 | zł33.20 | x |
| 2019-12-31 | zł23.21 | zł33.20 | x |
| 2020-12-31 | zł26.58 | zł33.20 | x |
| 2021-12-31 | zł32.09 | zł33.20 | x |
| 2022-12-31 | zł40.25 | zł33.20 | x |
| 2023-12-31 | zł27.55 | zł33.20 | x |
| 2024-12-31 | zł30.17 | zł33.20 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Esotiq & Henderson 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): 16.34%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.69%
- • Asset Turnover: 1.55x
- • Equity Multiplier: 2.86x
- Recent ROE (16.34%) is above the historical average (12.25%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2011 | 21.35% | 5.17% | 1.39x | 2.98x | zł2.16 Million |
| 2012 | 14.60% | 4.10% | 1.61x | 2.21x | zł1.26 Million |
| 2013 | 11.32% | 3.75% | 1.20x | 2.52x | zł408.08K |
| 2014 | 13.79% | 4.38% | 1.45x | 2.17x | zł1.32 Million |
| 2015 | -4.34% | -1.77% | 1.29x | 1.90x | zł-7.04 Million |
| 2016 | -8.64% | -2.86% | 1.27x | 2.38x | zł-8.72 Million |
| 2017 | 17.30% | 4.85% | 1.94x | 1.84x | zł3.21 Million |
| 2018 | 15.37% | 4.65% | 1.52x | 2.17x | zł2.52 Million |
| 2019 | 11.38% | 3.28% | 1.25x | 2.77x | zł713.50K |
| 2020 | 9.71% | 3.16% | 1.21x | 2.53x | zł-166.70K |
| 2021 | 27.55% | 8.54% | 1.34x | 2.41x | zł11.19 Million |
| 2022 | 13.82% | 3.34% | 1.46x | 2.84x | zł2.23 Million |
| 2023 | 12.02% | 2.68% | 1.91x | 2.34x | zł1.24 Million |
| 2024 | 16.34% | 3.69% | 1.55x | 2.86x | zł4.27 Million |
Industry Comparison
This section compares Esotiq & Henderson S.A.'s net assets metrics with peer companies in the Apparel Manufacturing industry.
Industry Context
- Industry: Apparel Manufacturing
- Average net assets among peers: $904,648,000
- Average return on equity (ROE) among peers: 13.56%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Esotiq & Henderson S.A. (EAH) | zł67.33 Million | 21.35% | 2.09x | $6.56 Million |
| LPP S.A. (LPP) | $3.98 Billion | 27.49% | 2.24x | $5.93 Billion |
| Monnari Trade S.A. (MON) | $15.83 Million | 19.28% | 0.88x | $15.53 Million |
| Redan S.A. (RDN) | $52.04 Million | 6.45% | 2.91x | $208.49K |
| Silvano Fashion Group AS (SFG) | $40.37 Million | 9.84% | 0.29x | $31.75 Million |
| VRG SA (VRG) | $430.62 Million | 4.71% | 0.50x | $154.13 Million |