IMS SA (IMS) - Net Assets

Latest as of September 2025: zł50.14 Million PLN ≈ $13.80 Million USD

Based on the latest financial reports, IMS SA (IMS) has net assets worth zł50.14 Million PLN (≈ $13.80 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 (zł94.55 Million ≈ $26.02 Million USD) and total liabilities (zł44.41 Million ≈ $12.22 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 IMS SA to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	zł50.14 Million
% of Total Assets	53.03%
Annual Growth Rate	14.56%
5-Year Change	156.07%
10-Year Change	207.93%
Growth Volatility	14.8

IMS SA - Net Assets Trend (2010–2024)

This chart illustrates how IMS SA's net assets have evolved over time, based on quarterly financial data. Also explore IMS SA asset portfolio for the complete picture of this company's asset base.

Annual Net Assets for IMS SA (2010–2024)

The table below shows the annual net assets of IMS SA from 2010 to 2024. For live valuation and market cap data, see IMS stock market capitalisation.

Year	Net Assets	Change
2024-12-31	zł51.09 Million ≈ $14.06 Million	+15.12%
2023-12-31	zł44.38 Million ≈ $12.21 Million	+44.93%
2022-12-31	zł30.62 Million ≈ $8.43 Million	+17.62%
2021-12-31	zł26.03 Million ≈ $7.16 Million	+30.48%
2020-12-31	zł19.95 Million ≈ $5.49 Million	+0.35%
2019-12-31	zł19.88 Million ≈ $5.47 Million	+9.03%
2018-12-31	zł18.23 Million ≈ $5.02 Million	-12.06%
2017-12-31	zł20.73 Million ≈ $5.71 Million	+10.13%
2016-12-31	zł18.83 Million ≈ $5.18 Million	+13.48%
2015-12-31	zł16.59 Million ≈ $4.57 Million	-4.40%
2014-12-31	zł17.36 Million ≈ $4.78 Million	+26.73%
2013-12-31	zł13.70 Million ≈ $3.77 Million	+34.94%
2012-12-31	zł10.15 Million ≈ $2.79 Million	+13.37%
2011-12-31	zł8.95 Million ≈ $2.46 Million	+17.51%
2010-12-31	zł7.62 Million ≈ $2.10 Million	--

Equity Component Analysis

This analysis shows how different components contribute to IMS SA'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 1901000000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	zł7.75 Million	18.21%
Common Stock	zł702.00K	1.65%
Other Comprehensive Income	zł-34.00K	-0.08%
Other Components	zł34.12 Million	80.22%
Total Equity	zł42.53 Million	100.00%

IMS SA Competitors by Market Cap

The table below lists competitors of IMS SA ranked by their market capitalization.

Company	Market Cap
Tainwala Chemical and Plastic (I) Limited NSE:TAINWALCHM	$20.40 Million
ES Ceramics Technology Bhd KLSE:0100	$20.42 Million
TAS Offshore Bhd KLSE:5149	$20.42 Million
Inovalis Real Estate Investment Trust TO:INO-UN	$20.45 Million
WAPS Co. Ltd KQ:196700	$20.39 Million
National Tyre & Wheel Limited F:N37	$20.39 Million
Isofol Medical AB ST:ISOFOL	$20.39 Million
HUTCHMED China Ltd LSE:HCM	$20.39 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 39,809,000 to 42,529,000, a change of 2,720,000 (6.8%).
Net income of 11,060,000 contributed positively to equity growth.
Dividend payments of 15,105,000 reduced retained earnings.
New share issuances of 612,000 increased equity.
Other comprehensive income decreased equity by 80,999.
Other factors increased equity by 6,233,999.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	zł11.06 Million	+26.01%
Dividends Paid	zł15.11 Million	-35.52%
Share Issuances	zł612.00K	+1.44%
Other Comprehensive Income	zł-81.00K	-0.19%
Other Changes	zł6.23 Million	+14.66%
Total Change	zł-	6.83%

Book Value vs Market Value Analysis

This analysis compares IMS SA'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: 1.74x
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 8.48x to 1.74x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2010-12-31	zł0.25	zł2.15	x
2011-12-31	zł0.29	zł2.15	x
2012-12-31	zł0.32	zł2.15	x
2013-12-31	zł0.41	zł2.15	x
2014-12-31	zł0.52	zł2.15	x
2015-12-31	zł0.51	zł2.15	x
2016-12-31	zł0.57	zł2.15	x
2017-12-31	zł0.64	zł2.15	x
2018-12-31	zł0.57	zł2.15	x
2019-12-31	zł0.62	zł2.15	x
2020-12-31	zł0.64	zł2.15	x
2021-12-31	zł0.80	zł2.15	x
2022-12-31	zł0.91	zł2.15	x
2023-12-31	zł1.16	zł2.15	x
2024-12-31	zł1.23	zł2.15	x

Capital Efficiency Dashboard

This dashboard shows how efficiently IMS SA 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): 26.01%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 16.66%
• Asset Turnover: 0.73x
• Equity Multiplier: 2.12x
Recent ROE (26.01%) is above the historical average (18.70%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2010	-124.04%	-42.69%	1.10x	2.65x	zł-11.19 Million
2011	11.79%	4.55%	1.03x	2.51x	zł170.50K
2012	11.71%	4.65%	1.14x	2.21x	zł183.30K
2013	26.89%	11.76%	1.35x	1.70x	zł2.31 Million
2014	31.81%	14.87%	1.24x	1.72x	zł3.77 Million
2015	41.53%	16.40%	1.39x	1.83x	zł5.23 Million
2016	30.30%	13.24%	1.30x	1.77x	zł3.83 Million
2017	37.90%	16.35%	1.27x	1.82x	zł5.78 Million
2018	50.89%	17.63%	1.09x	2.66x	zł7.46 Million
2019	47.13%	15.94%	1.12x	2.63x	zł7.41 Million
2020	15.53%	8.50%	0.79x	2.30x	zł1.10 Million
2021	27.99%	17.19%	0.70x	2.33x	zł4.62 Million
2022	23.45%	12.41%	0.77x	2.45x	zł4.08 Million
2023	21.62%	12.78%	0.76x	2.22x	zł4.63 Million
2024	26.01%	16.66%	0.73x	2.12x	zł6.81 Million

Industry Comparison

This section compares IMS SA's net assets metrics with peer companies in the Advertising Agencies industry.

Industry Context

Industry: Advertising Agencies
Average net assets among peers: $172,211,755
Average return on equity (ROE) among peers: 10.19%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
IMS SA (IMS)	zł50.14 Million	-124.04%	0.89x	$20.40 Million
Digitree Group S.A (DTR)	$20.13 Million	-4.06%	0.98x	$7.32 Million
Larq SA (LRQ)	$28.75 Million	18.82%	0.34x	$7.53 Million
Wirtualna Polska Holding SA (WPL)	$467.76 Million	15.80%	1.27x	$475.29 Million

About IMS SA

WAR:IMS Poland Advertising Agencies

Market Cap

$20.40 Million

zł74.11 Million PLN

Market Cap Rank

#24972 Global

#247 in Poland

Share Price

zł2.15

Change (1 day)

-1.38%

52-Week Range

zł2.00 - zł4.10

All Time High

zł4.63