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) - Total Assets
Latest total assets as of September 2025: zł12.30 Million PLN
Based on the latest financial reports, LESS S.A. (LES) holds total assets worth zł12.30 Million PLN as of September 2025.
Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments.
LESS S.A. - Total Assets Trend (2008–2024)
This chart illustrates how LESS S.A.’s total assets have evolved over time, based on quarterly financial data. Explore and compare other companies by total assets.
LESS S.A. - Asset Composition Analysis
Current Asset Composition (December 2024)
LESS S.A.'s total assets of zł12.30 Million consist of 67.5% current assets and 32.5% non-current assets.
| Asset Category | Amount (PLN) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | zł0.00 | 27.8% |
| Accounts Receivable | zł0.00 | 0.0% |
| Inventory | zł0.00 | 0.0% |
| Property, Plant & Equipment | zł0.00 | 0.0% |
| Intangible Assets | zł0.00 | 0.0% |
| Goodwill | zł0.00 | 0.0% |
Asset Composition Trend (2008–2024)
This chart illustrates how LESS S.A.'s asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution.
Key Asset Composition Facts
- Current vs. Non-Current Assets: LESS S.A.'s current assets represent 67.5% of total assets in 2024, an increase from 35.4% in 2008.
- Cash Position: Cash and equivalents constituted 27.8% of total assets in 2024, up from 5.4% in 2008.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 0.0% of total assets, a decrease from 18.0% in 2008.
- Asset Diversification: The largest asset category is goodwill at 0.0% of total assets.
LESS S.A. Competitors by Total Assets
Key competitors of LESS S.A. based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
iQ International AG
F:IQL
|
Germany | €35.73 Million |
|
Metaterra Corp.
PINK:MTRC
|
USA | $54.63K |
|
Daewonkangup
KO:000430
|
Korea | ₩1.39 Trillion |
|
Wanxiang Qianchao Co Ltd
SHE:000559
|
China | CN¥24.64 Billion |
|
Weifu High-Technology Group Co Ltd
SHE:000581
|
China | CN¥29.08 Billion |
|
Gui Zhou Tyre Co Ltd
SHE:000589
|
China | CN¥18.30 Billion |
|
Qingdao Doublestar Co Ltd
SHE:000599
|
China | CN¥9.23 Billion |
|
Hengli Industrial Development Group Co Ltd
SHE:000622
|
China | CN¥481.53 Million |
LESS S.A. - Asset Efficiency Metrics
Asset efficiency metrics measure how effectively a company uses its assets to generate revenue and profits. These indicators help investors evaluate management's ability to deploy capital efficiently.
Asset Turnover Ratio
Measures how efficiently a company uses its assets to generate sales
Lower asset utilization - LESS S.A. generates 0.00x its asset value in annual revenue.
Return on Assets (ROA)
Measures how efficiently a company uses its assets to generate profits
Negative ROA - LESS S.A. is currently not profitable relative to its asset base.
LESS S.A. - Liquidity and Working Capital Analysis
Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.
Key Liquidity Metrics
| Metric | Current | 1 Year Ago | 5 Years Ago |
|---|---|---|---|
| Current Ratio | 0.11 | 0.10 | 1.08 |
| Quick Ratio | 0.11 | 0.10 | 0.63 |
| Cash Ratio | 0.00 | 0.00 | 0.00 |
| Working Capital | zł-9.12 Million | zł -2.97 Million | zł 806.00K |
LESS S.A. - Advanced Valuation Insights
This section examines the relationship between LESS S.A.'s asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.
Key Valuation Metrics
| Current Price-to-Book Ratio | 19.73 |
| Latest Market Cap to Assets Ratio | 24.80 |
| Asset Growth Rate (YoY) | -31.0% |
| Total Assets | zł209.00K |
| Market Capitalization | $5.18 Million USD |
Valuation Analysis
Premium Asset Valuation: The market values LESS S.A.'s assets at a significant premium ( 24.80x), suggesting investors see substantial growth potential or unique competitive advantages.
Significant Asset Reduction: LESS S.A.'s assets decreased by 31.0% over the past year, potentially indicating divestiture, restructuring, or challenging business conditions.
Annual Total Assets for LESS S.A. (2008–2024)
The table below shows the annual total assets of LESS S.A. from 2008 to 2024.
| Year | Total Assets | Change |
|---|---|---|
| 2024-12-31 | zł209.00K | -31.02% |
| 2023-12-31 | zł303.00K | -95.78% |
| 2022-12-31 | zł7.17 Million | -55.51% |
| 2021-12-31 | zł16.12 Million | -26.61% |
| 2020-12-31 | zł21.97 Million | -41.61% |
| 2019-12-31 | zł37.62 Million | -58.29% |
| 2018-12-31 | zł90.20 Million | -56.30% |
| 2017-12-31 | zł206.43 Million | -30.23% |
| 2016-12-31 | zł295.86 Million | +6.36% |
| 2015-12-31 | zł278.16 Million | -33.51% |
| 2014-12-31 | zł418.35 Million | -5.61% |
| 2013-12-31 | zł443.20 Million | +61.42% |
| 2012-12-31 | zł274.57 Million | -4.74% |
| 2011-12-31 | zł288.24 Million | +3.83% |
| 2010-12-31 | zł277.61 Million | -2.21% |
| 2009-12-31 | zł283.88 Million | -21.11% |
| 2008-12-31 | zł359.84 Million | -- |