Esotiq & Henderson S.A. (EAH) - Net Assets

Latest as of September 2025: zł67.33 Million PLN ≈ $18.53 Million USD

Based on the latest financial reports, Esotiq & Henderson S.A. (EAH) has net assets worth zł67.33 Million PLN (≈ $18.53 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 (zł207.80 Million ≈ $57.19 Million USD) and total liabilities (zł140.47 Million ≈ $38.66 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 asset resilience ratio of Esotiq & Henderson S.A. to evaluate the company's liquid asset resilience ratio.

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. Also explore Esotiq & Henderson S.A. balance sheet assets for the complete picture of this company's asset base.

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. For live valuation and market cap data, see Esotiq & Henderson S.A. market cap and net worth.

Year	Net Assets	Change
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	--

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
Bright Scholar Education Holdings Ltd Class A NYSE:BEDU	$17.48 Million
Spackman Equit V:SQG	$17.50 Million
Victory Metals Ltd AU:VTM	$17.50 Million
Multi Indocitra Tbk JK:MICE	$17.52 Million
Hands Corporation Ltd KO:143210	$17.46 Million
Union Plastic Public Company Limited BK:UP	$17.45 Million
Inter Rock Minerals Inc V:IRO	$17.45 Million
Emmbi Industries Limited NSE:EMMBI	$17.45 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: 1.07x
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 2.73x to 1.07x 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	zł32.40	x
2012-12-31	zł15.68	zł32.40	x
2013-12-31	zł17.56	zł32.40	x
2014-12-31	zł19.76	zł32.40	x
2015-12-31	zł21.98	zł32.40	x
2016-12-31	zł20.93	zł32.40	x
2017-12-31	zł19.66	zł32.40	x
2018-12-31	zł21.00	zł32.40	x
2019-12-31	zł23.21	zł32.40	x
2020-12-31	zł26.58	zł32.40	x
2021-12-31	zł32.09	zł32.40	x
2022-12-31	zł40.25	zł32.40	x
2023-12-31	zł27.55	zł32.40	x
2024-12-31	zł30.17	zł32.40	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: $943,051,400
Average return on equity (ROE) among peers: 34.29%

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	$17.48 Million
LPP S.A. (LPP)	$3.98 Billion	27.49%	2.24x	$11.18 Billion
Monnari Trade S.A. (MON)	$58.35 Million	144.14%	1.26x	$44.70 Million
Redan S.A. (RDN)	$67.18 Million	-25.54%	1.21x	$491.38K
Silvano Fashion Group AS (SFG)	$62.85 Million	17.41%	0.22x	$51.52 Million
VRG SA (VRG)	$542.49 Million	7.96%	0.44x	$339.40 Million

About Esotiq & Henderson S.A.

WAR:EAH Poland Apparel Manufacturing

Market Cap

$17.48 Million

zł63.52 Million PLN

Market Cap Rank

#25435 Global

#259 in Poland

Share Price

zł32.40

Change (1 day)

-0.61%

52-Week Range

zł32.00 - zł43.60

All Time High

zł61.49