LUG S.A
LUG S.A operates in Industrial Machinery & Supplies & Components.
LUG S.A (LUG) - Net Assets
Latest net assets as of June 2024: zł64.41 Million PLN
Based on the latest financial reports, LUG S.A (LUG) has net assets worth zł64.41 Million PLN as of June 2024.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł216.34 Million) and total liabilities (zł151.92 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 | zł64.41 Million |
| % of Total Assets | 29.78% |
| Annual Growth Rate | 4.05% |
| 5-Year Change | 40.78% |
| 10-Year Change | N/A |
| Growth Volatility | 9.13 |
LUG S.A - Net Assets Trend (2017–2023)
This chart illustrates how LUG 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 LUG S.A (2017–2023)
The table below shows the annual net assets of LUG S.A from 2017 to 2023.
| Year | Net Assets | Change |
|---|---|---|
| 2023-12-31 | zł67.21 Million | +9.05% |
| 2022-12-31 | zł61.63 Million | +3.09% |
| 2021-12-31 | zł59.78 Million | +11.39% |
| 2020-12-31 | zł53.67 Million | +12.42% |
| 2019-12-31 | zł47.74 Million | -14.62% |
| 2018-12-31 | zł55.92 Million | +5.55% |
| 2017-12-31 | zł52.98 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to LUG 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 38.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2023)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł19.89 Million | 28.95% |
| Other Components | zł48.80 Million | 71.05% |
| Total Equity | zł68.69 Million | 100.00% |
LUG S.A Competitors by Market Cap
The table below lists competitors of LUG S.A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
INTERMIN RES
BE:I6R
|
$5.66K |
|
093510
KO:093510
|
$5.66K |
|
Gelesis Holdings Inc.
PINK:GLSHQ
|
$5.66K |
|
361 DEGREES INTL
BE:36L
|
$5.66K |
|
LIFE HEALTH GRP
BE:L53
|
$5.65K |
|
Elite Capital Modaraba 1st
KAR:ELCM
|
$5.65K |
|
Tritent International Corp
PINK:TICJ
|
$5.65K |
|
185190
KO:185190
|
$5.64K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LUG S.A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2022 to 2023, total equity changed from 62,363,000 to 68,690,000, a change of 6,327,000 (10.1%).
- Net income of 7,542,000 contributed positively to equity growth.
- Other factors decreased equity by 1,215,000.
Equity Change Factors (2022 to 2023)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł7.54 Million | +10.98% |
| Other Changes | zł-1.22 Million | -1.77% |
| Total Change | zł- | 10.15% |
Book Value vs Market Value Analysis
This analysis compares LUG 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: 0.26x
- 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.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-12-31 | zł7.77 | zł2.50 | x |
| 2019-12-31 | zł6.63 | zł2.50 | x |
| 2020-12-31 | zł7.46 | zł2.50 | x |
| 2021-12-31 | zł8.43 | zł2.50 | x |
| 2022-12-31 | zł8.66 | zł2.50 | x |
| 2023-12-31 | zł9.54 | zł2.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LUG 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): 10.98%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.76%
- • Asset Turnover: 1.19x
- • Equity Multiplier: 3.36x
- Recent ROE (10.98%) is above the historical average (6.16%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 13.39% | 4.98% | 1.17x | 2.30x | zł1.79 Million |
| 2018 | 7.43% | 2.43% | 1.19x | 2.57x | zł-1.44 Million |
| 2019 | -12.16% | -3.44% | 1.12x | 3.15x | zł-10.58 Million |
| 2020 | 12.88% | 3.78% | 1.17x | 2.92x | zł1.54 Million |
| 2021 | 7.26% | 2.16% | 0.99x | 3.38x | zł-1.66 Million |
| 2022 | 3.36% | 0.88% | 1.19x | 3.23x | zł-4.14 Million |
| 2023 | 10.98% | 2.76% | 1.19x | 3.36x | zł673.00K |
Industry Comparison
This section compares LUG S.A's net assets metrics with peer companies in the Machinery, Tools, Heavy Vehicles, Trains & Ships industry.
Industry Context
- Industry: Machinery, Tools, Heavy Vehicles, Trains & Ships
- Average net assets among peers: $18,759,058
- Average return on equity (ROE) among peers: 1.65%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LUG S.A (LUG) | zł64.41 Million | 13.39% | 2.36x | $5.65K |
| Aztec (AZC) | $18.97 Million | 1.85% | 0.59x | $3.43K |
| Hydrapres (HPS) | $18.55 Million | 1.45% | 0.81x | $1.23K |