Toya SA (TOA) - Net Assets

Latest as of September 2025: zł534.56 Million PLN ≈ $147.12 Million USD

Based on the latest financial reports, Toya SA (TOA) has net assets worth zł534.56 Million PLN (≈ $147.12 Million USD) 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 ≈ $194.91 Million USD) and total liabilities (zł173.66 Million ≈ $47.79 Million USD). 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. Explore TOA cash generation efficiency to assess how effectively this company generates cash.

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. Also explore Toya SA balance sheet assets for the complete picture of this company's asset base.

Annual Net Assets for Toya SA (2010–2024)

The table below shows the annual net assets of Toya SA from 2010 to 2024. For live valuation and market cap data, see market cap of Toya SA.

Year	Net Assets	Change
2024-12-31	zł489.89 Million ≈ $134.83 Million	+16.65%
2023-12-31	zł419.95 Million ≈ $115.58 Million	+13.29%
2022-12-31	zł370.69 Million ≈ $102.02 Million	+23.29%
2021-12-31	zł300.68 Million ≈ $82.75 Million	+26.48%
2020-12-31	zł237.73 Million ≈ $65.43 Million	+4.07%
2019-12-31	zł228.43 Million ≈ $62.87 Million	+23.68%
2018-12-31	zł184.70 Million ≈ $50.83 Million	+5.34%
2017-12-31	zł175.33 Million ≈ $48.25 Million	+4.28%
2016-12-31	zł168.14 Million ≈ $46.27 Million	+3.10%
2015-12-31	zł163.09 Million ≈ $44.88 Million	+19.44%
2014-12-31	zł136.54 Million ≈ $37.58 Million	+12.81%
2013-12-31	zł121.03 Million ≈ $33.31 Million	+15.71%
2012-12-31	zł104.60 Million ≈ $28.79 Million	+22.18%
2011-12-31	zł85.61 Million ≈ $23.56 Million	+5.81%
2010-12-31	zł80.91 Million ≈ $22.27 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
Formosa Optical Technology Co Ltd TWO:5312	$177.30 Million
Pappajack Bhd KLSE:0242	$177.33 Million
Malayan Flour Mills Bhd KLSE:3662	$177.33 Million
Lee Enterprises Incorporated NASDAQ:LEE	$177.39 Million
Shih Wei Navigation Co Ltd TW:5608	$177.22 Million
Bikurey Hasade Holdings Ltd TA:BKRY	$177.20 Million
Asian Sea Corporation Public Company Limited BK:ASIAN	$177.19 Million
Compania Espanola de Viviendas en Alquiler SA MC:CEV	$177.17 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: 1.33x
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 7.05x to 1.33x 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	zł8.70	x
2011-12-31	zł1.23	zł8.70	x
2012-12-31	zł1.39	zł8.70	x
2013-12-31	zł1.57	zł8.70	x
2014-12-31	zł1.87	zł8.70	x
2015-12-31	zł2.08	zł8.70	x
2016-12-31	zł2.15	zł8.70	x
2017-12-31	zł2.26	zł8.70	x
2018-12-31	zł2.46	zł8.70	x
2019-12-31	zł3.18	zł8.70	x
2020-12-31	zł0.62	zł8.70	x
2021-12-31	zł4.01	zł8.70	x
2022-12-31	zł4.94	zł8.70	x
2023-12-31	zł5.60	zł8.70	x
2024-12-31	zł6.53	zł8.70	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: $102,453,000
Average return on equity (ROE) among peers: -34.83%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Toya SA (TOA)	zł534.56 Million	21.85%	0.32x	$177.27 Million
Fabryka Obrabiarek RAFAMET S.A. (RAF)	$44.44 Million	-80.34%	3.51x	$158.63 Million
Rawlplug S.A. (RWL)	$160.47 Million	10.68%	0.39x	$117.53 Million

About Toya SA

WAR:TOA Poland Tools & Accessories

Market Cap

$177.27 Million

zł644.12 Million PLN

Market Cap Rank

#17131 Global

#114 in Poland

Share Price

zł8.70

Change (1 day)

-1.02%

52-Week Range

zł7.73 - zł11.40

All Time High

zł17.90