LESS S.A.
Less S.A. does not have significant operations. Previously, the company engaged in purchase and sale of second-hand items, including used clothing, electronics, sports equipment, books, and toys. The company was formerly known as Groclin S.A. and changed its name to Less S.A. in August 2022. Less S.A. was founded in 1977 and is headquartered in Wroclaw, Poland.
LESS S.A. (LES) - Net Assets
Latest net assets as of September 2025: zł1.99 Million PLN
Based on the latest financial reports, LESS S.A. (LES) has net assets worth zł1.99 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 (zł12.30 Million) and total liabilities (zł10.31 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 | zł1.99 Million |
| % of Total Assets | 16.17% |
| Annual Growth Rate | N/A |
| 5-Year Change | -158.72% |
| 10-Year Change | -102.08% |
| Growth Volatility | 60.29 |
LESS S.A. - Net Assets Trend (2008–2024)
This chart illustrates how LESS 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 LESS S.A. (2008–2024)
The table below shows the annual net assets of LESS S.A. from 2008 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł-3.27 Million | -93.95% |
| 2023-12-31 | zł-1.69 Million | -203.12% |
| 2022-12-31 | zł1.64 Million | -82.90% |
| 2021-12-31 | zł9.57 Million | +71.68% |
| 2020-12-31 | zł5.57 Million | -56.98% |
| 2019-12-31 | zł12.95 Million | -61.81% |
| 2018-12-31 | zł33.91 Million | -0.89% |
| 2017-12-31 | zł34.22 Million | -73.65% |
| 2016-12-31 | zł129.86 Million | -17.43% |
| 2015-12-31 | zł157.26 Million | +23.35% |
| 2014-12-31 | zł127.49 Million | -21.96% |
| 2013-12-31 | zł163.36 Million | -13.10% |
| 2012-12-31 | zł188.00 Million | -1.56% |
| 2011-12-31 | zł190.98 Million | +3.70% |
| 2010-12-31 | zł184.17 Million | +1.25% |
| 2009-12-31 | zł181.89 Million | -4.34% |
| 2008-12-31 | zł190.14 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to LESS 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 9886300000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł41.06 Million | % |
| Common Stock | zł25.85 Million | % |
| Other Comprehensive Income | zł-74.53 Million | % |
| Other Components | zł4.35 Million | % |
| Total Equity | zł-3.27 Million | 100.00% |
LESS S.A. Competitors by Market Cap
The table below lists competitors of LESS S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Altamin Ltd
AU:AZI
|
$5.19 Million |
|
F45 Training Holdings Inc
PINK:FXLV
|
$5.19 Million |
|
Muar Ban Lee Group Bhd
KLSE:5152
|
$5.19 Million |
|
PT Agung Menjangan Mas Tbk
JK:AMMS
|
$5.19 Million |
|
Turism Hotelur
RO:EFO
|
$5.18 Million |
|
Nation Group (Thailand) PCL
BK:NATION
|
$5.18 Million |
|
Christina Lake Cannabis Corp
OTCQB:CLCFF
|
$5.18 Million |
|
VERU INC. DL-01
F:FMW
|
$5.18 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LESS S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from -1,687,000 to -3,272,000, a change of -1,585,000.
- Net loss of 1,585,000 reduced equity.
- Other comprehensive income decreased equity by 75,934,000.
- Other factors increased equity by 75,934,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł-1.58 Million | -48.44% |
| Other Comprehensive Income | zł-75.93 Million | -2320.72% |
| Other Changes | zł75.93 Million | +2320.72% |
| Total Change | zł- | % |
Book Value vs Market Value Analysis
This analysis compares LESS 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
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-12-31 | zł33.18 | zł0.24 | x |
| 2009-12-31 | zł33.08 | zł0.24 | x |
| 2010-12-31 | zł32.13 | zł0.24 | x |
| 2011-12-31 | zł33.62 | zł0.24 | x |
| 2012-12-31 | zł30.93 | zł0.24 | x |
| 2013-12-31 | zł18.16 | zł0.24 | x |
| 2014-12-31 | zł11.01 | zł0.24 | x |
| 2015-12-31 | zł13.58 | zł0.24 | x |
| 2016-12-31 | zł10.98 | zł0.24 | x |
| 2017-12-31 | zł2.45 | zł0.24 | x |
| 2018-12-31 | zł2.93 | zł0.24 | x |
| 2019-12-31 | zł1.12 | zł0.24 | x |
| 2020-12-31 | zł0.14 | zł0.24 | x |
| 2021-12-31 | zł0.09 | zł0.24 | x |
| 2022-12-31 | zł0.01 | zł0.24 | x |
| 2023-12-31 | zł-0.01 | zł0.24 | x |
| 2024-12-31 | zł-0.03 | zł0.24 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LESS 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): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is above the historical average (-120.02%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | -15.02% | -7.90% | 0.96x | 1.97x | zł-45.66 Million |
| 2009 | 0.84% | 0.90% | 0.60x | 1.56x | zł-16.66 Million |
| 2010 | 0.28% | 0.37% | 0.51x | 1.51x | zł-17.90 Million |
| 2011 | 0.33% | 0.35% | 0.63x | 1.51x | zł-18.48 Million |
| 2012 | 1.09% | 1.17% | 0.64x | 1.46x | zł-16.75 Million |
| 2013 | 18.72% | 10.71% | 0.64x | 2.71x | zł14.24 Million |
| 2014 | -14.18% | -4.09% | 1.06x | 3.28x | zł-30.83 Million |
| 2015 | 27.75% | 20.30% | 0.77x | 1.77x | zł27.92 Million |
| 2016 | 0.36% | 0.17% | 0.88x | 2.33x | zł-12.26 Million |
| 2017 | -296.43% | -28.61% | 1.42x | 7.29x | zł-86.81 Million |
| 2018 | -75.52% | -14.71% | 1.93x | 2.66x | zł-29.01 Million |
| 2019 | -179.72% | 0.00% | 0.00x | 2.90x | zł-24.57 Million |
| 2020 | -355.76% | -23352.00% | 0.00x | 13.39x | zł-6.00 Million |
| 2021 | -77.46% | -7194.17% | 0.01x | 1.69x | zł-8.37 Million |
| 2022 | -1075.61% | -6174.39% | 0.04x | 4.38x | zł-17.76 Million |
| 2023 | 0.00% | 0.00% | 0.00x | 0.00x | zł-7.82 Million |
| 2024 | 0.00% | 0.00% | 0.00x | 0.00x | zł-1.26 Million |
Industry Comparison
This section compares LESS S.A.'s net assets metrics with peer companies in the Auto Parts industry.
Industry Context
- Industry: Auto Parts
- Average net assets among peers: $309,580,258
- Average return on equity (ROE) among peers: 15.71%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LESS S.A. (LES) | zł1.99 Million | -15.02% | 5.18x | $5.18 Million |
| AC S.A. (ACG) | $54.34 Million | 38.81% | 0.32x | $38.17 Million |
| Auto Partner SA (APR) | $47.98 Million | 47.05% | 2.55x | $319.64 Million |
| Inter Cars S.A. (CAR) | $757.25 Million | 13.31% | 1.04x | $1.45 Billion |
| Firma Oponiarska DĘBICA SA (DBC) | $866.25 Million | 10.79% | 0.61x | $34.30 Million |
| ERG S.A. (ERG) | $35.09 Million | 5.99% | 0.95x | $3.45 Million |
| HYDROTOR SA (HDR) | $92.96 Million | 7.84% | 0.43x | $6.14 Million |
| Izoblok (IZB) | $96.92 Million | -11.61% | 0.97x | $2.18 Million |
| Oponeo.pl SA (OPN) | $288.04 Million | 18.91% | 1.36x | $83.25 Million |
| Stomil Sanok SA (SNK) | $547.40 Million | 10.34% | 0.86x | $111.80 Million |