Gaming Factory S.A. (GIF) - Net Assets
Based on the latest financial reports, Gaming Factory S.A. (GIF) has net assets worth zł15.83 Million PLN (≈ $4.36 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 (zł21.68 Million ≈ $5.97 Million USD) and total liabilities (zł5.85 Million ≈ $1.61 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 tangible equity quality of Gaming Factory S.A. to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | zł15.83 Million |
| % of Total Assets | 73.01% |
| Annual Growth Rate | 77.54% |
| 5-Year Change | -56.84% |
| 10-Year Change | N/A |
| Growth Volatility | 1002.19 |
Gaming Factory S.A. - Net Assets Trend (2017–2024)
This chart illustrates how Gaming Factory S.A.'s net assets have evolved over time, based on quarterly financial data. See Gaming Factory S.A. liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Gaming Factory S.A. (2017–2024)
The table below shows the annual net assets of Gaming Factory S.A. from 2017 to 2024. For live valuation and market cap data, see Gaming Factory S.A. stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł13.85 Million ≈ $3.81 Million |
-40.82% |
| 2023-12-31 | zł23.41 Million ≈ $6.44 Million |
+2.31% |
| 2022-12-31 | zł22.88 Million ≈ $6.30 Million |
-25.34% |
| 2021-12-31 | zł30.64 Million ≈ $8.43 Million |
-4.54% |
| 2020-12-31 | zł32.10 Million ≈ $8.83 Million |
+146.43% |
| 2019-12-31 | zł13.03 Million ≈ $3.58 Million |
+75.28% |
| 2018-12-31 | zł7.43 Million ≈ $2.05 Million |
+2884.34% |
| 2017-12-31 | zł249.00K ≈ $68.53K |
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Equity Component Analysis
This analysis shows how different components contribute to Gaming Factory 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 7025.5% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | zł608.00K | 4.43% |
| Other Comprehensive Income | zł1.26 Million | 9.16% |
| Other Components | zł22.17 Million | 161.64% |
| Total Equity | zł13.72 Million | 100.00% |
Gaming Factory S.A. Competitors by Market Cap
The table below lists competitors of Gaming Factory S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Elite Express Holding Inc. Class A Common Stock
NASDAQ:ETS
|
$8.28 Million |
|
Desenio Group AB
ST:DSNO
|
$8.28 Million |
|
Asuransi Bintang Tbk
JK:ASBI
|
$8.29 Million |
|
Ragnar Metals Ltd
AU:RAG
|
$8.30 Million |
|
Trinseo SA
NYSE:TSE
|
$8.28 Million |
|
Petro-Victory Energy Corp
V:VRY
|
$8.28 Million |
|
SPOTLIGHT GROUP AB O.N.
F:7T7
|
$8.27 Million |
|
Newcity (Bangkok) Public Company Limited
BK:NC
|
$8.27 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Gaming Factory S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 23,275,000 to 13,717,000, a change of -9,558,000 (-41.1%).
- Net loss of 9,068,000 reduced equity.
- Other comprehensive income decreased equity by 4,568,000.
- Other factors increased equity by 4,078,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł-9.07 Million | -66.11% |
| Other Comprehensive Income | zł-4.57 Million | -33.3% |
| Other Changes | zł4.08 Million | +29.73% |
| Total Change | zł- | -41.07% |
Book Value vs Market Value Analysis
This analysis compares Gaming Factory 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: 2.19x
- 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 19.88x to 2.19x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | zł0.25 | zł4.95 | x |
| 2018-12-31 | zł1.33 | zł4.95 | x |
| 2019-12-31 | zł2.31 | zł4.95 | x |
| 2020-12-31 | zł7.02 | zł4.95 | x |
| 2021-12-31 | zł6.05 | zł4.95 | x |
| 2022-12-31 | zł4.01 | zł4.95 | x |
| 2023-12-31 | zł4.14 | zł4.95 | x |
| 2024-12-31 | zł2.26 | zł4.95 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Gaming Factory 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): -66.11%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -270.93%
- • Asset Turnover: 0.16x
- • Equity Multiplier: 1.49x
- Recent ROE (-66.11%) is below the historical average (41.45%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 359.04% | 0.00% | 0.00x | 1.11x | zł869.10K |
| 2018 | 37.22% | 13171.43% | 0.00x | 1.02x | zł2.02 Million |
| 2019 | 36.00% | 394.74% | 0.08x | 1.08x | zł3.36 Million |
| 2020 | 18.22% | 201.01% | 0.08x | 1.09x | zł2.60 Million |
| 2021 | -1.16% | -26.22% | 0.04x | 1.07x | zł-3.37 Million |
| 2022 | -34.64% | -307.72% | 0.10x | 1.10x | zł-10.02 Million |
| 2023 | -16.98% | -161.86% | 0.10x | 1.09x | zł-6.28 Million |
| 2024 | -66.11% | -270.93% | 0.16x | 1.49x | zł-10.44 Million |
Industry Comparison
This section compares Gaming Factory S.A.'s net assets metrics with peer companies in the Electronic Gaming & Multimedia industry.
Industry Context
- Industry: Electronic Gaming & Multimedia
- Average net assets among peers: $330,783,197
- Average return on equity (ROE) among peers: 19.49%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Gaming Factory S.A. (GIF) | zł15.83 Million | 359.04% | 0.37x | $8.28 Million |
| 11 bit studios S.A (11B) | $6.91 Million | 19.45% | 0.06x | $91.80 Million |
| All In! Games S.A. (ALG) | $-8.93 Million | 0.00% | 0.00x | $16.15 Million |
| Artifex Mundi SA (ART) | $43.34 Million | 29.40% | 0.17x | $69.36 Million |
| BoomBit S.A (BBT) | $34.76 Million | 24.15% | 0.43x | $22.41 Million |
| CD PROJEKT SA (CDR) | $2.80 Billion | 16.78% | 0.09x | $6.12 Billion |
| CI Games SA (CIG) | $160.28 Million | 8.14% | 0.72x | $154.17 Million |
| Creepy Jar SA (CRJ) | $6.67 Million | 33.02% | 0.10x | $96.62 Million |
| Games Operators SA (GOP) | $29.35 Million | 44.44% | 0.14x | $23.46 Million |
| Huuuge Inc. (HUG) | $-96.01 Million | 0.00% | 0.00x | $234.85 Million |
About Gaming Factory S.A.
Gaming Factory S.A. develops, publishes, and distributes computer games worldwide. It offers games for PC, PlayStation, Xbox, and Nintendo Switch platforms. The company was founded in 2017 and is based in Warsaw, Poland.