TOS
TOS operates in Construction & Engineering.
TOS (TOS) - Net Assets
Latest net assets as of March 2024: zł15.98 Million PLN
Based on the latest financial reports, TOS (TOS) has net assets worth zł15.98 Million PLN as of March 2024.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł34.76 Million) and total liabilities (zł18.78 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 | zł15.98 Million |
| % of Total Assets | 45.96% |
| Annual Growth Rate | -3.45% |
| 5-Year Change | 50.4% |
| 10-Year Change | N/A |
| Growth Volatility | 24.55 |
TOS - Net Assets Trend (2016–2023)
This chart illustrates how TOS's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for TOS (2016–2023)
The table below shows the annual net assets of TOS from 2016 to 2023.
| Year | Net Assets | Change |
|---|---|---|
| 2023-12-31 | zł15.65 Million | +2.34% |
| 2022-12-31 | zł15.29 Million | +17.62% |
| 2021-12-31 | zł13.00 Million | +11.88% |
| 2020-12-31 | zł11.62 Million | +11.68% |
| 2019-12-31 | zł10.41 Million | +18.90% |
| 2018-12-31 | zł8.75 Million | -57.21% |
| 2017-12-31 | zł20.45 Million | +2.22% |
| 2016-12-31 | zł20.01 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to TOS'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 98.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2023)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | zł357.65K | 2.28% |
| Other Components | zł15.29 Million | 97.72% |
| Total Equity | zł15.65 Million | 100.00% |
TOS Competitors by Market Cap
The table below lists competitors of TOS ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
DOTZ3F
SA:DOTZ3F
|
$6.63K |
|
First American Silver Corp
PINK:CCOB
|
$6.63K |
|
El Obour Real Estate Investment
EGX:OBRI
|
$6.63K |
|
Quebec Innovative Materials Corp.
F:7FJ
|
$6.65K |
|
POSI3F
SA:POSI3F
|
$6.63K |
|
Gharbia Islamic Housing Development
EGX:GIHD
|
$6.62K |
|
PLAS3F
SA:PLAS3F
|
$6.62K |
|
Vgtel Inc.
PINK:VGTL
|
$6.62K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in TOS's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2022 to 2023, total equity changed from 15,294,646 to 15,652,296, a change of 357,651 (2.3%).
- Net income of 357,651 contributed positively to equity growth.
Equity Change Factors (2022 to 2023)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł357.65K | +2.28% |
| Other Changes | zł0.00 | +0.0% |
| Total Change | zł- | 2.34% |
Book Value vs Market Value Analysis
This analysis compares TOS'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: 3.45x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 4.65x to 3.45x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-12-31 | zł0.60 | zł2.78 | x |
| 2021-12-31 | zł0.67 | zł2.78 | x |
| 2022-12-31 | zł0.79 | zł2.78 | x |
| 2023-12-31 | zł0.80 | zł2.78 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently TOS 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): 2.28%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.28%
- • Asset Turnover: 3.25x
- • Equity Multiplier: 2.53x
- Recent ROE (2.28%) is below the historical average (3.64%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 3.80% | 1.40% | 1.36x | 2.00x | zł-1.24 Million |
| 2017 | 2.17% | 0.51% | 1.85x | 2.30x | zł-1.60 Million |
| 2018 | -31.09% | -4.06% | 2.23x | 3.43x | zł-3.60 Million |
| 2019 | 15.90% | 2.38% | 2.07x | 3.23x | zł613.81K |
| 2020 | 10.46% | 2.04% | 1.69x | 3.04x | zł53.14K |
| 2021 | 10.62% | 2.41% | 1.53x | 2.89x | zł80.86K |
| 2022 | 14.98% | 2.50% | 2.04x | 2.94x | zł761.34K |
| 2023 | 2.28% | 0.28% | 3.25x | 2.53x | zł-1.21 Million |
Industry Comparison
This section compares TOS's net assets metrics with peer companies in the Construction & Engineering industry.
Industry Context
- Industry: Construction & Engineering
- Average net assets among peers: $7,678,270
- Average return on equity (ROE) among peers: 9.07%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| TOS (TOS) | zł15.98 Million | 3.80% | 1.18x | $6.63K |
| Ekobox (EBX) | $10.34 Million | 2.46% | 1.35x | $2.44K |
| ELQ SA (ELQ) | $12.64 Million | 70.61% | 3.68x | $6.61K |
| Przedsiebiorstwo Robot Instalacyjnych Ekopark SA (EPR) | $3.55 Million | -29.27% | 4.52x | $13.39K |
| GNG (GNG) | $4.20 Million | -7.54% | 0.01x | $404.70 |