Esotiq & Henderson S.A. Net Assets
Esotiq & Henderson S.A. net assets. Based on the latest financial reports, Esotiq & Henderson S.A. (EAH) has net assets worth zł67.40 Million PLN (≈ $18.55 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 (zł202.47 Million ≈ $55.72 Million USD) and total liabilities (zł135.06 Million ≈ $37.17 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. Also explore EAH shareholders equity momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | zł67.40 Million |
| % of Total Assets | 33.29% |
| Annual Growth Rate | 9.71% |
| 5-Year Change | 16.05% |
| 10-Year Change | 43.19% |
| Growth Volatility | 20.04 |
Net Assets of Esotiq & Henderson S.A. (2011–2025)
Net assets of Esotiq & Henderson S.A. from 2011 to 2025. This chart illustrates how Esotiq & Henderson S.A.'s net assets have evolved over time, based on quarterly financial data. See debt-free asset ratio of Esotiq & Henderson S.A. to measure how much of total assets are equity-financed.
Annual Net Assets for Esotiq & Henderson S.A. (2011–2025)
The table below shows the annual net assets of Esotiq & Henderson S.A. from 2011 to 2025. For live market cap and overall valuation, see market value of Esotiq & Henderson S.A..
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | zł69.60 Million ≈ $19.15 Million |
+3.34% |
| 2024-12-31 | zł67.34 Million ≈ $18.53 Million |
+9.56% |
| 2023-12-31 | zł61.47 Million ≈ $16.92 Million |
+5.17% |
| 2022-12-31 | zł58.44 Million ≈ $16.08 Million |
-2.55% |
| 2021-12-31 | zł59.97 Million ≈ $16.50 Million |
+11.02% |
| 2020-12-31 | zł54.02 Million ≈ $14.87 Million |
+5.78% |
| 2019-12-31 | zł51.06 Million ≈ $14.05 Million |
+13.44% |
| 2018-12-31 | zł45.01 Million ≈ $12.39 Million |
+3.66% |
| 2017-12-31 | zł43.42 Million ≈ $11.95 Million |
-10.66% |
| 2016-12-31 | zł48.60 Million ≈ $13.38 Million |
-7.45% |
| 2015-12-31 | zł52.52 Million ≈ $14.45 Million |
+34.52% |
| 2014-12-31 | zł39.04 Million ≈ $10.74 Million |
+8.73% |
| 2013-12-31 | zł35.91 Million ≈ $9.88 Million |
+8.90% |
| 2012-12-31 | zł32.97 Million ≈ $9.07 Million |
+73.35% |
| 2011-12-31 | zł19.02 Million ≈ $5.23 Million |
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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 184.1% over the analyzed period, potentially due to dividend distributions or operating losses.
Esotiq & Henderson S.A. Net Assets Breakdown (December 2025)
Esotiq & Henderson S.A. net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | zł224.00K | 0.32% |
| Other Comprehensive Income | zł69.58 Million | 99.98% |
| Other Components | zł3.20 Million | 4.60% |
| Total Equity | zł69.60 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 |
|---|---|
|
Ashmore Group Plc
LSE:ASHM
|
$16.52 Million |
|
Lefroy Exploration Ltd
AU:LEX
|
$16.52 Million |
|
Inocycle Technology Tbk PT
JK:INOV
|
$16.53 Million |
|
Mesiniaga Bhd
KLSE:5011
|
$16.53 Million |
|
Legend Mining Ltd
AU:LEG
|
$16.50 Million |
|
Zodiac Energy Limited
NSE:ZODIAC
|
$16.48 Million |
|
First Hydrogen Corp
V:FHYD
|
$16.48 Million |
|
MYMBN Berhad
KLSE:0280
|
$16.48 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 2024 to 2025, total equity changed from 67,345,000 to 69,597,000, a change of 2,252,000 (3.3%).
- Net income of 7,774,000 contributed positively to equity growth.
- Dividend payments of 5,881,000 reduced retained earnings.
- Other comprehensive income increased equity by 5,772,000.
- Other factors decreased equity by 5,413,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł7.77 Million | +11.17% |
| Dividends Paid | zł5.88 Million | -8.45% |
| Other Comprehensive Income | zł5.77 Million | +8.29% |
| Other Changes | zł-5.41 Million | -7.78% |
| Total Change | zł- | 3.34% |
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: 0.98x
- 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 2.58x to 0.98x 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 | zł30.60 | x |
| 2012-12-31 | zł15.68 | zł30.60 | x |
| 2013-12-31 | zł17.56 | zł30.60 | x |
| 2014-12-31 | zł19.76 | zł30.60 | x |
| 2015-12-31 | zł21.98 | zł30.60 | x |
| 2016-12-31 | zł20.93 | zł30.60 | x |
| 2017-12-31 | zł19.66 | zł30.60 | x |
| 2018-12-31 | zł21.00 | zł30.60 | x |
| 2019-12-31 | zł23.21 | zł30.60 | x |
| 2020-12-31 | zł26.58 | zł30.60 | x |
| 2021-12-31 | zł32.09 | zł30.60 | x |
| 2022-12-31 | zł40.25 | zł30.60 | x |
| 2023-12-31 | zł27.55 | zł30.60 | x |
| 2024-12-31 | zł30.17 | zł30.60 | x |
| 2025-12-31 | zł31.15 | zł30.60 | 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): 11.17%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.40%
- • Asset Turnover: 1.54x
- • Equity Multiplier: 3.02x
- Recent ROE (11.17%) is below the historical average (12.18%), 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 | 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 |
| 2025 | 11.17% | 2.40% | 1.54x | 3.02x | zł814.30K |
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: $1,078,930,200
- Average return on equity (ROE) among peers: 16.71%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Esotiq & Henderson S.A. (EAH) | zł67.40 Million | 21.35% | 2.00x | $16.51 Million |
| LPP S.A. (LPP) | $4.72 Billion | 34.07% | 1.93x | $14.34 Billion |
| Monnari Trade S.A. (MON) | $165.77 Million | 27.93% | 0.18x | $34.74 Million |
| Redan S.A. (RDN) | $131.30 Million | 0.41% | 1.45x | $491.38K |
| Silvano Fashion Group AS (SFG) | $47.36 Million | 17.47% | 0.19x | $47.46 Million |
| VRG SA (VRG) | $333.23 Million | 3.68% | 0.92x | $332.95 Million |
About 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.