Fountain (FOU) - Net Assets
Based on the latest financial reports, Fountain (FOU) has net assets worth €4.37 Million EUR (≈ $5.11 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€17.62 Million ≈ $20.60 Million USD) and total liabilities (€13.25 Million ≈ $15.49 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. Check Fountain PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €4.37 Million |
| % of Total Assets | 24.78% |
| Annual Growth Rate | -19.82% |
| 5-Year Change | 4862.5% |
| 10-Year Change | 173.96% |
| Growth Volatility | 168.79 |
Fountain - Net Assets Trend (2000–2025)
This chart illustrates how Fountain's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Fountain (FOU) total market value.
Annual Net Assets for Fountain (2000–2025)
The table below shows the annual net assets of Fountain from 2000 to 2025. Also explore net asset momentum of Fountain to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €4.37 Million ≈ $5.11 Million |
+25.89% |
| 2024-12-31 | €3.47 Million ≈ $4.06 Million |
+91.13% |
| 2023-12-31 | €1.81 Million ≈ $2.12 Million |
+123.25% |
| 2022-12-31 | €813.00K ≈ $950.48K |
+823.86% |
| 2021-12-31 | €88.00K ≈ $102.88K |
-96.29% |
| 2020-12-31 | €2.37 Million ≈ $2.78 Million |
-7.88% |
| 2019-12-31 | €2.58 Million ≈ $3.01 Million |
+27.51% |
| 2018-12-31 | €2.02 Million ≈ $2.36 Million |
+0.10% |
| 2017-12-31 | €2.02 Million ≈ $2.36 Million |
+26.66% |
| 2016-12-31 | €1.59 Million ≈ $1.86 Million |
-72.40% |
| 2015-12-31 | €5.78 Million ≈ $6.75 Million |
+3.97% |
| 2014-12-31 | €5.56 Million ≈ $6.49 Million |
-65.87% |
| 2013-12-31 | €16.28 Million ≈ $19.03 Million |
-28.11% |
| 2012-12-31 | €22.64 Million ≈ $26.47 Million |
-7.89% |
| 2011-12-31 | €24.58 Million ≈ $28.74 Million |
-3.16% |
| 2010-12-31 | €25.38 Million ≈ $29.68 Million |
+0.88% |
| 2009-12-31 | €25.16 Million ≈ $29.42 Million |
-3.12% |
| 2008-12-31 | €25.97 Million ≈ $30.36 Million |
+3.42% |
| 2007-12-31 | €25.11 Million ≈ $29.36 Million |
-2.87% |
| 2006-12-31 | €25.85 Million ≈ $30.23 Million |
-5.57% |
| 2005-12-31 | €27.38 Million ≈ $32.01 Million |
+33.48% |
| 2004-12-31 | €20.51 Million ≈ $23.98 Million |
-2.57% |
| 2003-12-31 | €21.05 Million ≈ $24.61 Million |
-6.69% |
| 2002-12-31 | €22.56 Million ≈ $26.38 Million |
-5.53% |
| 2001-12-31 | €23.88 Million ≈ $27.92 Million |
-97.82% |
| 2000-12-31 | €1.09 Billion ≈ $1.28 Billion |
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Equity Component Analysis
This analysis shows how different components contribute to Fountain'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 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | €2.66 Million | 60.96% |
| Other Comprehensive Income | €1.71 Million | 39.07% |
| Total Equity | €4.37 Million | 100.00% |
Fountain Competitors by Market Cap
The table below lists competitors of Fountain ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Paras Petrofils Limited
NSE:PARASPETRO
|
$7.77 Million |
|
Phoenix New Media Limited
NYSE:FENG
|
$7.78 Million |
|
Infobird Co Ltd
NASDAQ:IFBD
|
$7.78 Million |
|
Upergy
PA:ALUPG
|
$7.79 Million |
|
Uma Exports Limited
NSE:UMAEXPORTS
|
$7.77 Million |
|
Lykos Metals Ltd
AU:LYK
|
$7.77 Million |
|
Nacon S.A.
PA:NACON
|
$7.77 Million |
|
Argentina Lithium & Energy Corp
V:LIT
|
$7.76 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Fountain's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,469,000 to 4,367,000, a change of 898,000 (25.9%).
- Net income of 839,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 899,000.
- Other factors decreased equity by 840,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €839.00K | +19.21% |
| Other Comprehensive Income | €899.00K | +20.59% |
| Other Changes | €-840.00K | -19.24% |
| Total Change | €- | 25.89% |
Book Value vs Market Value Analysis
This analysis compares Fountain'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: 1.71x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 0.22x to 1.71x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2001-12-31 | €5.75 | €1.25 | x |
| 2002-12-31 | €5.44 | €1.25 | x |
| 2003-12-31 | €9.11 | €1.25 | x |
| 2004-12-31 | €8.88 | €1.25 | x |
| 2005-12-31 | €11.30 | €1.25 | x |
| 2006-12-31 | €10.63 | €1.25 | x |
| 2007-12-31 | €10.45 | €1.25 | x |
| 2008-12-31 | €10.92 | €1.25 | x |
| 2009-12-31 | €10.78 | €1.25 | x |
| 2010-12-31 | €10.90 | €1.25 | x |
| 2011-12-31 | €10.59 | €1.25 | x |
| 2012-12-31 | €9.53 | €1.25 | x |
| 2013-12-31 | €6.85 | €1.25 | x |
| 2014-12-31 | €1.78 | €1.25 | x |
| 2015-12-31 | €1.39 | €1.25 | x |
| 2016-12-31 | €0.38 | €1.25 | x |
| 2017-12-31 | €0.49 | €1.25 | x |
| 2018-12-31 | €0.49 | €1.25 | x |
| 2019-12-31 | €0.62 | €1.25 | x |
| 2020-12-31 | €0.55 | €1.25 | x |
| 2021-12-31 | €0.02 | €1.25 | x |
| 2022-12-31 | €0.16 | €1.25 | x |
| 2023-12-31 | €0.30 | €1.25 | x |
| 2024-12-31 | €0.58 | €1.25 | x |
| 2025-12-31 | €0.73 | €1.25 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Fountain 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): 19.21%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.77%
- • Asset Turnover: 1.72x
- • Equity Multiplier: 4.03x
- Recent ROE (19.21%) is above the historical average (-110.00%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | -9.40% | -4.73% | 0.90x | 2.21x | €-4.63 Million |
| 2002 | -3.09% | -1.42% | 0.97x | 2.25x | €-2.95 Million |
| 2003 | -3.29% | -1.43% | 1.10x | 2.09x | €-2.80 Million |
| 2004 | 1.96% | 0.81% | 1.12x | 2.17x | €-1.65 Million |
| 2005 | 12.68% | 6.53% | 1.11x | 1.74x | €729.40K |
| 2006 | 6.22% | 4.71% | 0.76x | 1.74x | €-966.60K |
| 2007 | 2.11% | 1.39% | 0.77x | 1.96x | €-1.98 Million |
| 2008 | 3.93% | 2.63% | 0.79x | 1.88x | €-1.58 Million |
| 2009 | 2.23% | 1.66% | 0.73x | 1.84x | €-1.99 Million |
| 2010 | 5.76% | 4.47% | 0.74x | 1.73x | €-1.10 Million |
| 2011 | 2.46% | 1.74% | 0.73x | 1.94x | €-1.89 Million |
| 2012 | 0.49% | 0.31% | 0.81x | 1.94x | €-2.15 Million |
| 2013 | -39.23% | -19.67% | 0.80x | 2.49x | €-8.01 Million |
| 2014 | -275.98% | -49.23% | 1.21x | 4.65x | €-15.89 Million |
| 2015 | 3.53% | 0.67% | 1.35x | 3.91x | €-373.62K |
| 2016 | -262.93% | -14.33% | 1.84x | 9.97x | €-4.35 Million |
| 2017 | 20.46% | 1.52% | 1.83x | 7.33x | €211.10K |
| 2018 | -0.49% | -0.04% | 2.04x | 6.23x | €-212.10K |
| 2019 | 21.54% | 2.27% | 1.47x | 6.45x | €297.30K |
| 2020 | -30.03% | -3.92% | 1.14x | 6.70x | €-950.40K |
| 2021 | -2246.59% | -9.67% | 1.31x | 176.84x | €-1.99 Million |
| 2022 | -88.81% | -2.93% | 1.37x | 22.16x | €-803.30K |
| 2023 | 59.67% | 3.73% | 1.70x | 9.41x | €901.50K |
| 2024 | 47.71% | 5.52% | 1.69x | 5.11x | €1.31 Million |
| 2025 | 19.21% | 2.77% | 1.72x | 4.03x | €402.30K |
Industry Comparison
This section compares Fountain's net assets metrics with peer companies in the Food Distribution industry.
Industry Context
- Industry: Food Distribution
- Average net assets among peers: $453,627,000
- Average return on equity (ROE) among peers: -0.96%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Fountain (FOU) | €4.37 Million | -9.40% | 3.03x | $7.77 Million |
| Greenyard NV (GREEN) | $453.63 Million | -0.96% | 3.51x | $358.22 Million |
About Fountain
Fountain S.A. provides machines for cold and hot drinks made from freeze-dried or grain products in France, Belgium, the Netherlands, rest of European Countries, and internationally. The company provides coffee and cartridge machines, other beverages machines, and water fountains, as well as repair and refurbishment service. It also offers furniture and accessories for coffee break areas. The com… Read more