FRoSTA AG
FRoSTA Aktiengesellschaft, together with its subsidiaries, develops, produces, and markets frozen food products in Germany, Poland, Austria, Italy, and Eastern Europe. It operates through FRoSTA and COPACK segments. The company offers frozen fish, vegetables, and ready meals; fruit and herbs; and Nasi Goreng and Paella. It provides organic vegetable pans and ready meals, soups, oven-baked vegetab… Read more
FRoSTA AG (NLM) - Net Assets
Latest net assets as of June 2025: €262.36 Million EUR
Based on the latest financial reports, FRoSTA AG (NLM) has net assets worth €262.36 Million EUR as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€445.04 Million) and total liabilities (€182.68 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 | €262.36 Million |
| % of Total Assets | 58.95% |
| Annual Growth Rate | 7.6% |
| 5-Year Change | 48.44% |
| 10-Year Change | 93.8% |
| Growth Volatility | 3.67 |
FRoSTA AG - Net Assets Trend (2013–2024)
This chart illustrates how FRoSTA AG's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for FRoSTA AG (2013–2024)
The table below shows the annual net assets of FRoSTA AG from 2013 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €261.05 Million | +12.43% |
| 2023-12-31 | €232.18 Million | +13.12% |
| 2022-12-31 | €205.25 Million | +6.32% |
| 2021-12-31 | €193.05 Million | +9.77% |
| 2020-12-31 | €175.86 Million | +2.72% |
| 2019-12-31 | €171.20 Million | +1.03% |
| 2018-12-31 | €169.46 Million | +4.67% |
| 2017-12-31 | €161.90 Million | +11.10% |
| 2016-12-31 | €145.73 Million | +8.19% |
| 2015-12-31 | €134.70 Million | +7.18% |
| 2014-12-31 | €125.68 Million | +7.78% |
| 2013-12-31 | €116.61 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to FRoSTA AG'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 170.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €233.68 Million | 89.52% |
| Other Components | €27.37 Million | 10.48% |
| Total Equity | €261.05 Million | 100.00% |
FRoSTA AG Competitors by Market Cap
The table below lists competitors of FRoSTA AG ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Guangdong Insight Brand Marketing Group Co Ltd
SHE:300781
|
$385.41 Million |
|
HMC Capital Ltd
AU:HMC
|
$385.64 Million |
|
Huaxia Eye Hospital Group Co. Ltd. A
SHE:301267
|
$385.79 Million |
|
Metro Investment Development Co Ltd
SHG:600683
|
$385.96 Million |
|
Beijing Electronic Zone Investment and Development Group Co Ltd
SHG:600658
|
$385.30 Million |
|
UNIV. STAINLESS+AL.DL-01
F:US6
|
$385.20 Million |
|
Wavestone S.A.
PA:WAVE
|
$385.16 Million |
|
Mensch und Maschine Software SE
PINK:MSHHF
|
$385.09 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in FRoSTA AG's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 232,178,000 to 261,048,000, a change of 28,870,000 (12.4%).
- Net income of 41,974,000 contributed positively to equity growth.
- Dividend payments of 13,600,000 reduced retained earnings.
- Share repurchases of 1,981,000 reduced equity.
- New share issuances of 2,236,000 increased equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €41.97 Million | +16.08% |
| Dividends Paid | €13.60 Million | -5.21% |
| Share Repurchases | €1.98 Million | -0.76% |
| Share Issuances | €2.24 Million | +0.86% |
| Other Changes | €241.00K | +0.09% |
| Total Change | €- | 12.43% |
Book Value vs Market Value Analysis
This analysis compares FRoSTA AG'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: 2.57x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 4.14x to 2.57x 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 | €23.77 | €98.40 | x |
| 2018-12-31 | €24.88 | €98.40 | x |
| 2019-12-31 | €25.17 | €98.40 | x |
| 2020-12-31 | €25.81 | €98.40 | x |
| 2021-12-31 | €28.34 | €98.40 | x |
| 2022-12-31 | €30.13 | €98.40 | x |
| 2023-12-31 | €34.08 | €98.40 | x |
| 2024-12-31 | €38.33 | €98.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently FRoSTA AG 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): 16.08%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.58%
- • Asset Turnover: 1.39x
- • Equity Multiplier: 1.76x
- Recent ROE (16.08%) is above the historical average (13.14%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 10.32% | 3.11% | 1.74x | 1.90x | €373.60K |
| 2014 | 13.73% | 4.23% | 1.73x | 1.87x | €4.69 Million |
| 2015 | 13.52% | 4.14% | 1.80x | 1.82x | €4.74 Million |
| 2016 | 14.80% | 4.63% | 1.72x | 1.86x | €6.99 Million |
| 2017 | 14.42% | 4.66% | 1.62x | 1.92x | €7.16 Million |
| 2018 | 11.79% | 3.92% | 1.55x | 1.94x | €3.04 Million |
| 2019 | 7.36% | 2.41% | 1.58x | 1.94x | €-4.53 Million |
| 2020 | 14.26% | 4.55% | 1.79x | 1.75x | €7.50 Million |
| 2021 | 14.83% | 5.43% | 1.62x | 1.69x | €9.33 Million |
| 2022 | 11.84% | 4.20% | 1.51x | 1.86x | €3.78 Million |
| 2023 | 14.67% | 5.32% | 1.48x | 1.87x | €10.83 Million |
| 2024 | 16.08% | 6.58% | 1.39x | 1.76x | €15.87 Million |
Industry Comparison
This section compares FRoSTA AG's net assets metrics with peer companies in the Packaged Foods industry.
Industry Context
- Industry: Packaged Foods
- Average net assets among peers: $2,832,678,733,200
- Average return on equity (ROE) among peers: 0.87%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| FRoSTA AG (NLM) | €262.36 Million | 10.32% | 0.70x | $385.30 Million |
| COFCO Joycome Foods Limited (0M7) | $9.25 Billion | -0.10% | 0.76x | $482.93 Million |
| WH Group Ltd (0WH) | $9.69 Billion | 11.03% | 1.00x | $7.82 Billion |
| A2 Milk Company Ltd (14L) | $1.08 Billion | 7.44% | 0.27x | $4.22 Billion |
| HOCHDORF HLDG AG (1Z3) | $157.90 Million | -6.47% | 0.72x | $3.93 Million |
| PT Salim Ivomas Pratama Tbk (2IR) | $23.99 Trillion | 6.46% | 0.55x | $11.50 Million |
| DaChan Food (Asia) Limited (3DS) | $2.27 Billion | 6.85% | 0.52x | $17.89 Million |
| Global Sweeteners Holdings Limited (3GS) | $-218.25 Million | 0.00% | 0.00x | $2.66 Million |
| Meiji Holdings Co. Ltd (3M0) | $713.02 Billion | 12.27% | 0.57x | $5.87 Billion |
| Megmilk Snow Brand Co. Ltd (6MG) | $116.45 Billion | 2.21% | 1.87x | $839.43 Million |
| PT Eagle High Plantations Tbk (7B7) | $3.49 Trillion | -31.00% | 3.32x | $31.04 Million |