MODULIGHT OY EO 1 (78W) - Net Assets
Based on the latest financial reports, MODULIGHT OY EO 1 (78W) has net assets worth €44.68 Million EUR (≈ $52.23 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 (€49.14 Million ≈ $57.45 Million USD) and total liabilities (€4.46 Million ≈ $5.22 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 financial resilience of MODULIGHT OY EO 1 to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €44.68 Million |
| % of Total Assets | 90.92% |
| Annual Growth Rate | -12.48% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 3.07 |
MODULIGHT OY EO 1 - Net Assets Trend (2021–2025)
This chart illustrates how MODULIGHT OY EO 1's net assets have evolved over time, based on quarterly financial data. Also explore 78W asset base for the complete picture of this company's asset base.
Annual Net Assets for MODULIGHT OY EO 1 (2021–2025)
The table below shows the annual net assets of MODULIGHT OY EO 1 from 2021 to 2025. For live valuation and market cap data, see MODULIGHT OY EO 1 (78W) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €44.68 Million ≈ $52.23 Million |
-9.34% |
| 2024-12-31 | €49.28 Million ≈ $57.62 Million |
-11.57% |
| 2023-12-31 | €55.73 Million ≈ $65.15 Million |
-17.53% |
| 2022-12-31 | €67.57 Million ≈ $79.00 Million |
-11.27% |
| 2021-12-31 | €76.15 Million ≈ $89.03 Million |
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Equity Component Analysis
This analysis shows how different components contribute to MODULIGHT OY EO 1'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 4253.3% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | €75.37 Million | 168.70% |
| Total Equity | €44.68 Million | 100.00% |
MODULIGHT OY EO 1 Competitors by Market Cap
The table below lists competitors of MODULIGHT OY EO 1 ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sýn hf
IC:SYN
|
$44.01 Million |
|
Apollo Minerals Ltd
AU:AON
|
$44.02 Million |
|
Structural Monitoring Systems Plc
AU:SMN
|
$44.04 Million |
|
Arich Enterprise Co Ltd
TWO:4173
|
$44.05 Million |
|
Change Financial Ltd
AU:CCA
|
$43.97 Million |
|
FFI Holdings Ltd
AU:FFI
|
$43.96 Million |
|
Elauwit Connection, Inc. Common Stock
NASDAQ:ELWT
|
$43.96 Million |
|
NH SPAC 5
KQ:215790
|
$43.95 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in MODULIGHT OY EO 1's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 49,282,000 to 44,679,000, a change of -4,603,000 (-9.3%).
- Net loss of 4,604,000 reduced equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-4.60 Million | -10.3% |
| Other Changes | €1.00K | +0.0% |
| Total Change | €- | -9.34% |
Book Value vs Market Value Analysis
This analysis compares MODULIGHT OY EO 1'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: 1.14x
- 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 0.67x to 1.14x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2021-12-31 | €1.79 | €1.20 | x |
| 2022-12-31 | €1.59 | €1.20 | x |
| 2023-12-31 | €1.31 | €1.20 | x |
| 2024-12-31 | €1.16 | €1.20 | x |
| 2025-12-31 | €1.05 | €1.20 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently MODULIGHT OY EO 1 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): -10.30%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -65.13%
- • Asset Turnover: 0.14x
- • Equity Multiplier: 1.10x
- Recent ROE (-10.30%) is above the historical average (-12.79%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2021 | -6.65% | -55.79% | 0.10x | 1.15x | €-12.68 Million |
| 2022 | -12.66% | -185.95% | 0.06x | 1.16x | €-15.31 Million |
| 2023 | -21.28% | -294.68% | 0.06x | 1.15x | €-17.43 Million |
| 2024 | -13.08% | -157.44% | 0.07x | 1.14x | €-11.38 Million |
| 2025 | -10.30% | -65.13% | 0.14x | 1.10x | €-9.07 Million |
Industry Comparison
This section compares MODULIGHT OY EO 1's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $1,033,743,474
- Average return on equity (ROE) among peers: -25.15%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| MODULIGHT OY EO 1 (78W) | €44.68 Million | -6.65% | 0.10x | $43.97 Million |
| HeraMED Limited (1I4) | $2.59 Million | -168.10% | 0.60x | $26.40 Million |
| Medtronic PLC (2M6) | $841.50 Million | 23.43% | 0.53x | $101.71 Billion |
| Peijia Medical Limited (4WO) | $2.04 Billion | -11.08% | 0.32x | $403.65 Million |
| AVITA Medical Inc (51KB) | $20.86 Million | -118.03% | 0.23x | $172.49 Million |
| MICROPORT CARDIO.MEDTECH. (72X) | $2.22 Billion | -2.23% | 0.20x | $107.57 Million |
| ACOTEC SCIEN.H. DL-00001 (7W3) | $1.28 Billion | 5.50% | 0.11x | $381.04 Million |
| LIFETECH SCI.DL-00000125 (81X) | $2.53 Billion | 11.56% | 0.26x | $893.41 Million |
| ORTOMA AB B (82Y) | $142.72 Million | -13.45% | 0.13x | $26.39 Million |
| COPLAND ROAD CAPITAL NEW (A2P) | $223.54 Million | 46.04% | 1.19x | $594.67 Million |
About MODULIGHT OY EO 1
Modulight Oyj designs, manufactures, and markets lasers products for medical and other diagnostic applications. The company offers laser products for clinical applications, biomedical illumination, and ophthalmology; plug and play laser systems; laser modules and components; and diode laser chips, bars, and wafers. The company was incorporated in 2000 and is based in Tampere, Finland.