Libet S.A.
Libet S.A. manufactures and sells paving stones and other practical elements of building surroundings in Poland. The company's products include concrete slabs, porcelain stoneware boards, walls/fences/palisades, stair treads, design service, edging/curbs, outdoor lighting, architectural concrete, preparation tools, terrace brackets, and eco surfaces through online and offline channels. Libet S.A.… Read more
Libet S.A. (LBT) - Net Assets
Latest net assets as of September 2025: zł106.30 Million PLN
Based on the latest financial reports, Libet S.A. (LBT) has net assets worth zł106.30 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 (zł130.52 Million) and total liabilities (zł24.21 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 | zł106.30 Million |
| % of Total Assets | 81.45% |
| Annual Growth Rate | 1.64% |
| 5-Year Change | -18.96% |
| 10-Year Change | -44.51% |
| Growth Volatility | 36.32 |
Libet S.A. - Net Assets Trend (2010–2024)
This chart illustrates how Libet 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 Libet S.A. (2010–2024)
The table below shows the annual net assets of Libet S.A. from 2010 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł114.04 Million | +5.03% |
| 2023-12-31 | zł108.58 Million | -7.43% |
| 2022-12-31 | zł117.30 Million | -7.85% |
| 2021-12-31 | zł127.29 Million | -9.54% |
| 2020-12-31 | zł140.72 Million | -1.15% |
| 2019-12-31 | zł142.35 Million | +14.59% |
| 2018-12-31 | zł124.22 Million | -19.89% |
| 2017-12-31 | zł155.06 Million | -22.66% |
| 2016-12-31 | zł200.50 Million | -2.43% |
| 2015-12-31 | zł205.50 Million | -7.10% |
| 2014-12-31 | zł221.19 Million | +130.85% |
| 2013-12-31 | zł95.82 Million | +14.64% |
| 2012-12-31 | zł83.58 Million | -12.31% |
| 2011-12-31 | zł95.31 Million | +4.96% |
| 2010-12-31 | zł90.81 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Libet 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 51.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł17.39 Million | 15.25% |
| Common Stock | zł500.00K | 0.44% |
| Other Comprehensive Income | zł113.54 Million | 99.56% |
| Total Equity | zł114.04 Million | 100.00% |
Libet S.A. Competitors by Market Cap
The table below lists competitors of Libet S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
PT Sari Kreasi Boga Tbk
JK:RAFI
|
$2.58 Million |
|
ALNYLAM PHARMA
MU:DUL
|
$2.58 Million |
|
Bait Bakfar Ltd
TA:BKFR
|
$2.58 Million |
|
MIRAI CORP.
F:837
|
$2.58 Million |
|
Chimeric Therapeutics Limited
PINK:CHMMF
|
$2.57 Million |
|
Meadow Valley Corp
PINK:MVCO
|
$2.57 Million |
|
KENTIMA HOLDING AB B
F:3K8
|
$2.57 Million |
|
Mitra Angkasa Sejahtera PT Tbk
JK:BAUT
|
$2.57 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Libet S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 108,581,000 to 114,037,964, a change of 5,456,964 (5.0%).
- Net income of 17,391,562 contributed positively to equity growth.
- Share repurchases of 11,100 reduced equity.
- Other comprehensive income increased equity by 67,276,964.
- Other factors decreased equity by 79,200,462.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł17.39 Million | +15.25% |
| Share Repurchases | zł11.10K | -0.01% |
| Other Comprehensive Income | zł67.28 Million | +59.0% |
| Other Changes | zł-79.20 Million | -69.45% |
| Total Change | zł- | 5.03% |
Book Value vs Market Value Analysis
This analysis compares Libet 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: 0.60x
- 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 0.75x to 0.60x 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 | zł1.82 | zł1.37 | x |
| 2011-12-31 | zł1.91 | zł1.37 | x |
| 2012-12-31 | zł1.67 | zł1.37 | x |
| 2013-12-31 | zł1.92 | zł1.37 | x |
| 2014-12-31 | zł4.42 | zł1.37 | x |
| 2015-12-31 | zł4.11 | zł1.37 | x |
| 2016-12-31 | zł4.01 | zł1.37 | x |
| 2017-12-31 | zł3.10 | zł1.37 | x |
| 2018-12-31 | zł2.48 | zł1.37 | x |
| 2019-12-31 | zł2.85 | zł1.37 | x |
| 2020-12-31 | zł2.81 | zł1.37 | x |
| 2021-12-31 | zł2.55 | zł1.37 | x |
| 2022-12-31 | zł2.35 | zł1.37 | x |
| 2023-12-31 | zł2.17 | zł1.37 | x |
| 2024-12-31 | zł2.28 | zł1.37 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Libet 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): 15.25%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 15.95%
- • Asset Turnover: 0.80x
- • Equity Multiplier: 1.20x
- Recent ROE (15.25%) is above the historical average (4.52%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2010 | 39.11% | 15.84% | 0.61x | 4.05x | zł26.44 Million |
| 2011 | 42.96% | 14.23% | 0.75x | 4.02x | zł31.41 Million |
| 2012 | 9.89% | 3.95% | 0.59x | 4.23x | zł-92.78K |
| 2013 | 12.77% | 5.55% | 0.60x | 3.83x | zł2.66 Million |
| 2014 | 4.01% | 3.29% | 0.66x | 1.86x | zł-13.24 Million |
| 2015 | -2.05% | -1.47% | 0.71x | 1.95x | zł-24.76 Million |
| 2016 | -3.03% | -2.14% | 0.72x | 1.97x | zł-26.12 Million |
| 2017 | -13.74% | -7.39% | 0.81x | 2.29x | zł-36.81 Million |
| 2018 | -24.75% | -17.29% | 0.60x | 2.40x | zł-43.17 Million |
| 2019 | 12.49% | 8.89% | 0.61x | 2.30x | zł3.54 Million |
| 2020 | -1.16% | -0.65% | 0.75x | 2.36x | zł-15.71 Million |
| 2021 | -10.55% | -4.72% | 0.88x | 2.54x | zł-26.15 Million |
| 2022 | -8.52% | -3.89% | 1.05x | 2.09x | zł-21.72 Million |
| 2023 | -4.93% | -3.56% | 0.89x | 1.56x | zł-16.21 Million |
| 2024 | 15.25% | 15.95% | 0.80x | 1.20x | zł5.99 Million |
Industry Comparison
This section compares Libet S.A.'s net assets metrics with peer companies in the Building Products & Equipment industry.
Industry Context
- Industry: Building Products & Equipment
- Average net assets among peers: $116,600,500
- Average return on equity (ROE) among peers: 8.09%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Libet S.A. (LBT) | zł106.30 Million | 39.11% | 0.23x | $2.58 Million |
| Ferro S.A. (FRO) | $233.20 Million | 16.17% | 0.68x | $153.41 Million |
| Zakłady Lentex SA (LTX) | $0.00 | 0.00% | 0.00x | $12.03 Million |