Lena Lighting S.A.
Lena Lighting S.A. engages in the manufacture and sale of lighting systems and luminaires in Poland and internationally. It provides investment lighting products, including product novelties, architectural lighting, light-line systems, troffers, medical lighting and clean rooms, industrial lighting, quick assembly lines, floodlights, downlights, spotlights, wall and ceiling luminaires, street lig… Read more
Lena Lighting S.A. (LEN) - Net Assets
Latest net assets as of September 2025: zł110.25 Million PLN
Based on the latest financial reports, Lena Lighting S.A. (LEN) has net assets worth zł110.25 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 (zł131.03 Million) and total liabilities (zł20.79 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 | zł110.25 Million |
| % of Total Assets | 84.14% |
| Annual Growth Rate | 3.25% |
| 5-Year Change | 11.19% |
| 10-Year Change | 18.17% |
| Growth Volatility | 3.59 |
Lena Lighting S.A. - Net Assets Trend (2008–2024)
This chart illustrates how Lena Lighting 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 Lena Lighting S.A. (2008–2024)
The table below shows the annual net assets of Lena Lighting S.A. from 2008 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł110.22 Million | -2.23% |
| 2023-12-31 | zł112.74 Million | +4.55% |
| 2022-12-31 | zł107.83 Million | +7.01% |
| 2021-12-31 | zł100.77 Million | +1.66% |
| 2020-12-31 | zł99.13 Million | +5.10% |
| 2019-12-31 | zł94.31 Million | -1.36% |
| 2018-12-31 | zł95.61 Million | +3.81% |
| 2017-12-31 | zł92.10 Million | +3.60% |
| 2016-12-31 | zł88.91 Million | -4.68% |
| 2015-12-31 | zł93.27 Million | +1.90% |
| 2014-12-31 | zł91.53 Million | +2.87% |
| 2013-12-31 | zł88.98 Million | +1.96% |
| 2012-12-31 | zł87.27 Million | +7.47% |
| 2011-12-31 | zł81.20 Million | +6.00% |
| 2010-12-31 | zł76.60 Million | +8.36% |
| 2009-12-31 | zł70.69 Million | +7.05% |
| 2008-12-31 | zł66.04 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lena Lighting 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 grown by 265100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł2.50 Million | 2.27% |
| Common Stock | zł1.24 Million | 1.13% |
| Other Comprehensive Income | zł2.79 Million | 2.53% |
| Other Components | zł103.69 Million | 94.08% |
| Total Equity | zł110.22 Million | 100.00% |
Lena Lighting S.A. Competitors by Market Cap
The table below lists competitors of Lena Lighting S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Pasithea Therapeutics Corp
NASDAQ:KTTA
|
$5.07 Million |
|
Indbank Merchant Banking Services Limited
NSE:INDBANK
|
$5.07 Million |
|
ARCONTECH GROUP LS-125
F:KTSA
|
$5.07 Million |
|
Pacific Oil Co
PINK:FGCO
|
$5.07 Million |
|
Vichitbhan Palmoil Public Company Limited
BK:VPO
|
$5.06 Million |
|
Intrasoft Technologies Limited
NSE:ISFT
|
$5.06 Million |
|
Hexagon Resources Ltd
AU:HXG
|
$5.06 Million |
|
DILLARDS-A
BE:DL7A
|
$5.06 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lena Lighting S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 112,738,000 to 110,224,000, a change of -2,514,000 (-2.2%).
- Net income of 2,497,000 contributed positively to equity growth.
- Dividend payments of 4,975,000 reduced retained earnings.
- Share repurchases of 36,000 reduced equity.
- Other comprehensive income decreased equity by 87,103,000.
- Other factors increased equity by 87,103,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł2.50 Million | +2.27% |
| Dividends Paid | zł4.97 Million | -4.51% |
| Share Repurchases | zł36.00K | -0.03% |
| Other Comprehensive Income | zł-87.10 Million | -79.02% |
| Other Changes | zł87.10 Million | +79.02% |
| Total Change | zł- | -2.23% |
Book Value vs Market Value Analysis
This analysis compares Lena Lighting 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: 0.54x
- 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 0.94x to 0.54x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-12-31 | zł2.55 | zł2.40 | x |
| 2009-12-31 | zł2.83 | zł2.40 | x |
| 2010-12-31 | zł3.08 | zł2.40 | x |
| 2011-12-31 | zł3.26 | zł2.40 | x |
| 2012-12-31 | zł3.51 | zł2.40 | x |
| 2013-12-31 | zł3.58 | zł2.40 | x |
| 2014-12-31 | zł3.68 | zł2.40 | x |
| 2015-12-31 | zł3.75 | zł2.40 | x |
| 2016-12-31 | zł3.57 | zł2.40 | x |
| 2017-12-31 | zł3.70 | zł2.40 | x |
| 2018-12-31 | zł3.84 | zł2.40 | x |
| 2019-12-31 | zł3.79 | zł2.40 | x |
| 2020-12-31 | zł3.99 | zł2.40 | x |
| 2021-12-31 | zł4.05 | zł2.40 | x |
| 2022-12-31 | zł4.34 | zł2.40 | x |
| 2023-12-31 | zł4.53 | zł2.40 | x |
| 2024-12-31 | zł4.43 | zł2.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lena Lighting 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): 2.27%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.82%
- • Asset Turnover: 1.03x
- • Equity Multiplier: 1.21x
- Recent ROE (2.27%) is below the historical average (7.90%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | -0.24% | -0.13% | 1.02x | 1.89x | zł-6.51 Million |
| 2009 | 1.76% | 1.19% | 0.94x | 1.58x | zł-5.83 Million |
| 2010 | 5.14% | 4.04% | 0.91x | 1.40x | zł-3.72 Million |
| 2011 | 8.91% | 7.12% | 0.96x | 1.31x | zł-888.90K |
| 2012 | 10.12% | 8.59% | 1.06x | 1.11x | zł107.20K |
| 2013 | 10.31% | 9.11% | 1.03x | 1.10x | zł274.20K |
| 2014 | 10.94% | 9.01% | 1.07x | 1.13x | zł862.90K |
| 2015 | 9.67% | 7.33% | 1.17x | 1.12x | zł-309.20K |
| 2016 | 10.39% | 7.08% | 1.22x | 1.21x | zł347.30K |
| 2017 | 11.71% | 7.86% | 1.23x | 1.21x | zł1.57 Million |
| 2018 | 7.58% | 5.56% | 1.21x | 1.13x | zł-2.32 Million |
| 2019 | 6.49% | 5.17% | 1.12x | 1.12x | zł-3.31 Million |
| 2020 | 12.53% | 9.36% | 1.03x | 1.30x | zł2.50 Million |
| 2021 | 9.04% | 6.14% | 1.06x | 1.39x | zł-969.40K |
| 2022 | 8.85% | 5.53% | 1.21x | 1.33x | zł-1.24 Million |
| 2023 | 8.76% | 5.93% | 1.19x | 1.24x | zł-1.40 Million |
| 2024 | 2.27% | 1.82% | 1.03x | 1.21x | zł-8.53 Million |
Industry Comparison
This section compares Lena Lighting S.A.'s net assets metrics with peer companies in the Electrical Equipment & Parts industry.
Industry Context
- Industry: Electrical Equipment & Parts
- Average net assets among peers: $80,841,667
- Average return on equity (ROE) among peers: 10.14%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lena Lighting S.A. (LEN) | zł110.25 Million | -0.24% | 0.19x | $5.07 Million |
| Apator S.A. (APT) | $89.09 Million | 40.42% | 0.27x | $104.38 Million |
| Elektrotim SA (ELT) | $94.17 Million | 9.59% | 0.28x | $81.11 Million |
| Relpol SA (RLP) | $59.26 Million | -19.60% | 0.45x | $7.56 Million |