Mensch und Maschine Software SE (MUM) - Net Assets
Based on the latest financial reports, Mensch und Maschine Software SE (MUM) has net assets worth €86.40 Million EUR (≈ $101.01 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€192.58 Million ≈ $225.15 Million USD) and total liabilities (€106.18 Million ≈ $124.13 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. Read Mensch und Maschine Software SE (MUM) total liabilities for a breakdown of total debt and financial obligations.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €86.40 Million |
| % of Total Assets | 44.87% |
| Annual Growth Rate | 10.12% |
| 5-Year Change | 30.88% |
| 10-Year Change | 164.78% |
| Growth Volatility | 12.45 |
Mensch und Maschine Software SE - Net Assets Trend (2013–2024)
This chart illustrates how Mensch und Maschine Software SE's net assets have evolved over time, based on quarterly financial data. Also explore how large is Mensch und Maschine Software SE's balance sheet for the complete picture of this company's asset base.
Annual Net Assets for Mensch und Maschine Software SE (2013–2024)
The table below shows the annual net assets of Mensch und Maschine Software SE from 2013 to 2024. For live valuation and market cap data, see MUM stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €104.92 Million ≈ $122.66 Million |
+5.17% |
| 2023-12-31 | €99.76 Million ≈ $116.63 Million |
+16.33% |
| 2022-12-31 | €85.75 Million ≈ $100.25 Million |
-7.60% |
| 2021-12-31 | €92.80 Million ≈ $108.49 Million |
+15.77% |
| 2020-12-31 | €80.16 Million ≈ $93.71 Million |
+9.04% |
| 2019-12-31 | €73.52 Million ≈ $85.95 Million |
+43.35% |
| 2018-12-31 | €51.28 Million ≈ $59.95 Million |
+16.76% |
| 2017-12-31 | €43.92 Million ≈ $51.35 Million |
+8.25% |
| 2016-12-31 | €40.57 Million ≈ $47.43 Million |
+2.40% |
| 2015-12-31 | €39.62 Million ≈ $46.32 Million |
+0.99% |
| 2014-12-31 | €39.23 Million ≈ $45.87 Million |
+7.97% |
| 2013-12-31 | €36.34 Million ≈ $42.48 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Mensch und Maschine Software SE'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 5285.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €42.27 Million | 42.93% |
| Other Components | €56.19 Million | 57.07% |
| Total Equity | €98.46 Million | 100.00% |
Mensch und Maschine Software SE Competitors by Market Cap
The table below lists competitors of Mensch und Maschine Software SE ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Biotest Aktiengesellschaft
XETRA:BIO3
|
$656.94 Million |
|
Nichidenbo Corp
TW:3090
|
$657.06 Million |
|
Seah Steel Corp
KO:003030
|
$657.16 Million |
|
Gallant Precision Machining Co Ltd
TWO:5443
|
$657.19 Million |
|
Chapters Group AG
XETRA:CHG
|
$656.80 Million |
|
NTG Nordic Transport Group A/S
CO:NTG
|
$656.53 Million |
|
REGAL PARTNERS LTD.
F:OC7
|
$656.44 Million |
|
Arko Corp
NASDAQ:ARKO
|
$656.33 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Mensch und Maschine Software SE's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 92,851,000 to 98,460,000, a change of 5,609,000 (6.0%).
- Net income of 30,487,000 contributed positively to equity growth.
- Dividend payments of 27,771,000 reduced retained earnings.
- New share issuances of 3,124,000 increased equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €30.49 Million | +30.96% |
| Dividends Paid | €27.77 Million | -28.21% |
| Share Issuances | €3.12 Million | +3.17% |
| Other Changes | €-231.00K | -0.23% |
| Total Change | €- | 6.04% |
Book Value vs Market Value Analysis
This analysis compares Mensch und Maschine Software SE'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: 6.85x
- 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 15.19x to 6.85x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | €2.63 | €39.90 | x |
| 2018-12-31 | €3.05 | €39.90 | x |
| 2019-12-31 | €4.02 | €39.90 | x |
| 2020-12-31 | €4.39 | €39.90 | x |
| 2021-12-31 | €5.09 | €39.90 | x |
| 2022-12-31 | €4.72 | €39.90 | x |
| 2023-12-31 | €5.51 | €39.90 | x |
| 2024-12-31 | €5.83 | €39.90 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Mensch und Maschine Software SE 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): 30.96%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 9.36%
- • Asset Turnover: 1.54x
- • Equity Multiplier: 2.15x
- Recent ROE (30.96%) is above the historical average (21.49%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 7.73% | 2.08% | 1.23x | 3.03x | €-769.70K |
| 2014 | 10.09% | 2.66% | 1.34x | 2.83x | €33.40K |
| 2015 | 10.11% | 2.41% | 1.56x | 2.68x | €41.90K |
| 2016 | 16.78% | 3.94% | 1.66x | 2.56x | €2.66 Million |
| 2017 | 19.94% | 5.32% | 1.58x | 2.37x | €4.26 Million |
| 2018 | 23.45% | 6.30% | 1.75x | 2.13x | €6.70 Million |
| 2019 | 24.70% | 6.78% | 1.54x | 2.36x | €9.92 Million |
| 2020 | 25.35% | 7.67% | 1.58x | 2.10x | €11.33 Million |
| 2021 | 24.68% | 8.00% | 1.66x | 1.86x | €12.67 Million |
| 2022 | 33.06% | 8.12% | 1.71x | 2.38x | €18.14 Million |
| 2023 | 31.09% | 8.96% | 1.72x | 2.02x | €19.58 Million |
| 2024 | 30.96% | 9.36% | 1.54x | 2.15x | €20.64 Million |
Industry Comparison
This section compares Mensch und Maschine Software SE's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $290,100,661
- Average return on equity (ROE) among peers: -57.15%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Mensch und Maschine Software SE (MUM) | €86.40 Million | 7.73% | 1.23x | $656.90 Million |
| Materialise NV (06MA) | $248.49 Million | 5.41% | 0.59x | $301.24 Million |
| Patriot One Technologies Inc (0PL) | $33.53 Million | -35.74% | 0.02x | $81.70 Million |
| AXWAY SOFTWARE EO 2 (1XV) | $553.48 Million | 7.36% | 1.19x | $965.69 Million |
| Spyrosoft Spólka Akcyjna (2NP) | $108.85 Million | 18.11% | 0.82x | $111.02 Million |
| WEIMOB INC. DL-0001 (36W) | $1.81 Billion | -95.35% | 2.84x | $704.54 Million |
| INSURAGUEST TECHN. INC. (4JG) | $197.88K | -333.23% | 2.29x | $99.69K |
| Envirosuite Limited (57P) | $13.14 Million | 10.71% | 0.70x | $67.90 Million |
| COINSILIUM GROUP LTD (5CT) | $3.54 Million | -18.66% | 0.03x | $6.94 Million |
| BIG TECHNOLOGIES LS-10 (7I8) | $121.44 Million | 13.33% | 0.07x | $318.53 Million |
| ETHERNITY NETW.(DI) -001 (82N) | $5.58 Million | -143.45% | 1.20x | $100.00K |
About Mensch und Maschine Software SE
Mensch und Maschine Software SE provides computer aided design, manufacturing, and engineering, product data management, and building information modeling/management solutions in Germany, Austria, Switzerland, the United Kingdom, Italy, France, Hungary, and internationally. It operates in two segments, M+M Digitalization and M+M Software. The M+M Digitalization segment develops customized softwar… Read more