Toya SA
TOYA S.A. produces and sells hand and power tools, professional gastronomy equipment, and home equipment in Poland and internationally. The company provides battery, electric, combustion, pneumatic, and manual tools, as well as health and safety products; refrigeration equipment, worktables, transport thermoses, fryers, grills, meat mincers and others; tool kits, accessories, and equipment for wo… Read more
Toya SA (TOA) - Net Assets
Latest net assets as of September 2025: zł534.56 Million PLN
Based on the latest financial reports, Toya SA (TOA) has net assets worth zł534.56 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 (zł708.22 Million) and total liabilities (zł173.66 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 | zł534.56 Million |
| % of Total Assets | 75.48% |
| Annual Growth Rate | 13.73% |
| 5-Year Change | 106.07% |
| 10-Year Change | 200.39% |
| Growth Volatility | 8.01 |
Toya SA - Net Assets Trend (2010–2024)
This chart illustrates how Toya SA's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Toya SA (2010–2024)
The table below shows the annual net assets of Toya SA from 2010 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł489.89 Million | +16.65% |
| 2023-12-31 | zł419.95 Million | +13.29% |
| 2022-12-31 | zł370.69 Million | +23.29% |
| 2021-12-31 | zł300.68 Million | +26.48% |
| 2020-12-31 | zł237.73 Million | +4.07% |
| 2019-12-31 | zł228.43 Million | +23.68% |
| 2018-12-31 | zł184.70 Million | +5.34% |
| 2017-12-31 | zł175.33 Million | +4.28% |
| 2016-12-31 | zł168.14 Million | +3.10% |
| 2015-12-31 | zł163.09 Million | +19.44% |
| 2014-12-31 | zł136.54 Million | +12.81% |
| 2013-12-31 | zł121.03 Million | +15.71% |
| 2012-12-31 | zł104.60 Million | +22.18% |
| 2011-12-31 | zł85.61 Million | +5.81% |
| 2010-12-31 | zł80.91 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Toya 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 503.8% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł453.45 Million | 92.56% |
| Common Stock | zł7.50 Million | 1.53% |
| Other Comprehensive Income | zł-6.74 Million | -1.38% |
| Other Components | zł35.68 Million | 7.28% |
| Total Equity | zł489.89 Million | 100.00% |
Toya SA Competitors by Market Cap
The table below lists competitors of Toya SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Fonet Bilgi Teknolojileri AS
IS:FONET
|
$69.59 Million |
|
Ubright Optronics
TWO:4933
|
$69.59 Million |
|
Granite Point Mortgage Trust Inc
NYSE:GPMT
|
$69.61 Million |
|
Globalworth REIT
LSE:GWI
|
$69.65 Million |
|
Tongyang
KO:001520
|
$69.54 Million |
|
Dong Yang Pipe
KO:008970
|
$69.54 Million |
|
Se Gyung Hi Tech Co.Ltd
KQ:148150
|
$69.54 Million |
|
Harel Insurance Investments & Financial Services Ltd
TA:HARL
|
$69.53 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Toya SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 419,951,000 to 489,891,000, a change of 69,940,000 (16.7%).
- Net income of 68,418,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 1,522,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł68.42 Million | +13.97% |
| Other Comprehensive Income | zł1.52 Million | +0.31% |
| Total Change | zł- | 16.65% |
Book Value vs Market Value Analysis
This analysis compares Toya 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: 1.36x
- 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 7.18x to 1.36x 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 | zł1.23 | zł8.86 | x |
| 2011-12-31 | zł1.23 | zł8.86 | x |
| 2012-12-31 | zł1.39 | zł8.86 | x |
| 2013-12-31 | zł1.57 | zł8.86 | x |
| 2014-12-31 | zł1.87 | zł8.86 | x |
| 2015-12-31 | zł2.08 | zł8.86 | x |
| 2016-12-31 | zł2.15 | zł8.86 | x |
| 2017-12-31 | zł2.26 | zł8.86 | x |
| 2018-12-31 | zł2.46 | zł8.86 | x |
| 2019-12-31 | zł3.18 | zł8.86 | x |
| 2020-12-31 | zł0.62 | zł8.86 | x |
| 2021-12-31 | zł4.01 | zł8.86 | x |
| 2022-12-31 | zł4.94 | zł8.86 | x |
| 2023-12-31 | zł5.60 | zł8.86 | x |
| 2024-12-31 | zł6.53 | zł8.86 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Toya 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): 13.97%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.33%
- • Asset Turnover: 1.04x
- • Equity Multiplier: 1.61x
- Recent ROE (13.97%) is below the historical average (28.22%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2010 | 21.85% | 9.35% | 0.89x | 2.63x | zł9.59 Million |
| 2011 | 29.93% | 12.19% | 1.31x | 1.87x | zł17.07 Million |
| 2012 | 16.87% | 8.77% | 1.31x | 1.46x | zł7.18 Million |
| 2013 | 21.24% | 10.42% | 1.48x | 1.38x | zł13.38 Million |
| 2014 | 18.58% | 10.12% | 1.26x | 1.46x | zł12.26 Million |
| 2015 | 15.57% | 8.98% | 1.44x | 1.20x | zł9.09 Million |
| 2016 | 19.54% | 10.59% | 1.31x | 1.41x | zł16.04 Million |
| 2017 | 22.99% | 11.60% | 1.32x | 1.51x | zł22.77 Million |
| 2018 | 23.70% | 11.50% | 1.10x | 1.87x | zł25.30 Million |
| 2019 | 19.62% | 10.19% | 1.17x | 1.65x | zł21.98 Million |
| 2020 | 138.55% | 11.98% | 1.37x | 8.43x | zł60.25 Million |
| 2021 | 25.74% | 11.27% | 1.14x | 2.00x | zł47.33 Million |
| 2022 | 18.94% | 9.21% | 1.29x | 1.59x | zł33.15 Million |
| 2023 | 16.27% | 9.33% | 1.32x | 1.32x | zł26.32 Million |
| 2024 | 13.97% | 8.33% | 1.04x | 1.61x | zł19.43 Million |
Industry Comparison
This section compares Toya SA's net assets metrics with peer companies in the Tools & Accessories industry.
Industry Context
- Industry: Tools & Accessories
- Average net assets among peers: $175,470,000
- Average return on equity (ROE) among peers: 0.90%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Toya SA (TOA) | zł534.56 Million | 21.85% | 0.32x | $69.55 Million |
| Fabryka Obrabiarek RAFAMET S.A. (RAF) | $85.26 Million | 2.20% | 0.81x | $63.17 Million |
| Rawlplug S.A. (RWL) | $265.68 Million | -0.40% | 1.07x | $37.83 Million |