FRoSTA AG Net Assets
FRoSTA AG net assets. Based on the latest financial reports, FRoSTA AG (NLM) has net assets worth €282.28 Million EUR (≈ $330.01 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 (€500.10 Million ≈ $584.67 Million USD) and total liabilities (€217.82 Million ≈ $254.66 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. Also explore FRoSTA AG (NLM) equity growth momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €282.28 Million |
| % of Total Assets | 56.44% |
| Annual Growth Rate | 7.65% |
| 5-Year Change | 46.22% |
| 10-Year Change | 93.7% |
| Growth Volatility | 3.52 |
Net Assets of FRoSTA AG (2013–2025)
Net assets of FRoSTA AG from 2013 to 2025. This chart illustrates how FRoSTA AG's net assets have evolved over time, based on quarterly financial data. See NLM net asset quality index to measure how much of total assets are equity-financed.
Annual Net Assets for FRoSTA AG (2013–2025)
The table below shows the annual net assets of FRoSTA AG from 2013 to 2025. For live market cap and overall valuation, see FRoSTA AG (NLM) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €282.28 Million ≈ $330.01 Million |
+8.13% |
| 2024-12-31 | €261.05 Million ≈ $305.19 Million |
+12.43% |
| 2023-12-31 | €232.18 Million ≈ $271.44 Million |
+13.12% |
| 2022-12-31 | €205.25 Million ≈ $239.96 Million |
+6.32% |
| 2021-12-31 | €193.05 Million ≈ $225.69 Million |
+9.77% |
| 2020-12-31 | €175.86 Million ≈ $205.60 Million |
+2.72% |
| 2019-12-31 | €171.20 Million ≈ $200.15 Million |
+1.03% |
| 2018-12-31 | €169.46 Million ≈ $198.11 Million |
+4.67% |
| 2017-12-31 | €161.90 Million ≈ $189.28 Million |
+11.10% |
| 2016-12-31 | €145.73 Million ≈ $170.38 Million |
+8.19% |
| 2015-12-31 | €134.70 Million ≈ $157.48 Million |
+7.18% |
| 2014-12-31 | €125.68 Million ≈ $146.93 Million |
+7.78% |
| 2013-12-31 | €116.61 Million ≈ $136.33 Million |
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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 193.5% over the analyzed period, indicating profitable operations and earnings retention.
FRoSTA AG Net Assets Breakdown (December 2025)
FRoSTA AG net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €254.01 Million | 89.99% |
| Other Components | €28.27 Million | 10.01% |
| Total Equity | €282.28 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 |
|---|---|
|
Da-Li Development Co Ltd
TW:6177
|
$664.47 Million |
|
Bally's Corp
NYSE:BALY
|
$664.67 Million |
|
Jiangsu Hanvo Safety Product Co. Ltd.
SHE:300952
|
$664.71 Million |
|
Hemnet Group AB
ST:HEM
|
$664.72 Million |
|
Changzhou Architectural Research Institute Group Co. Ltd. A
SHE:301115
|
$664.15 Million |
|
Shenzhen Yanmade Technology Inc
SHG:688312
|
$664.03 Million |
|
Shandong Weida Machinery Co Ltd
SHE:002026
|
$663.98 Million |
|
Synergie SE
PA:SDG
|
$663.93 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 2024 to 2025, total equity changed from 261,048,000 to 282,279,000, a change of 21,231,000 (8.1%).
- Net income of 37,023,000 contributed positively to equity growth.
- Dividend payments of 16,328,000 reduced retained earnings.
- Share repurchases of 6,511,000 reduced equity.
- New share issuances of 6,139,000 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €37.02 Million | +13.12% |
| Dividends Paid | €16.33 Million | -5.78% |
| Share Repurchases | €6.51 Million | -2.31% |
| Share Issuances | €6.14 Million | +2.17% |
| Other Changes | €908.00K | +0.32% |
| Total Change | €- | 8.13% |
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: 2.53x
- 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 4.42x to 2.53x 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 | €105.00 | x |
| 2018-12-31 | €24.88 | €105.00 | x |
| 2019-12-31 | €25.17 | €105.00 | x |
| 2020-12-31 | €25.81 | €105.00 | x |
| 2021-12-31 | €28.34 | €105.00 | x |
| 2022-12-31 | €30.13 | €105.00 | x |
| 2023-12-31 | €34.08 | €105.00 | x |
| 2024-12-31 | €38.33 | €105.00 | x |
| 2025-12-31 | €41.47 | €105.00 | 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): 13.12%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.43%
- • Asset Turnover: 1.36x
- • Equity Multiplier: 1.77x
- Recent ROE (13.12%) is below the historical average (13.13%), suggesting potential challenges in 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 |
| 2025 | 13.12% | 5.43% | 1.36x | 1.77x | €8.80 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: $77,695,985,483
- Average return on equity (ROE) among peers: -36.07%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| FRoSTA AG (NLM) | €282.28 Million | 10.32% | 0.77x | $664.42 Million |
| COFCO Joycome Foods Limited (0M7) | $9.59 Billion | 5.61% | 1.12x | $599.97 Million |
| Nomad Foods Limited (0NH) | $2.59 Billion | 7.43% | 1.48x | $1.18 Billion |
| DaChan Food (Asia) Limited (3DS) | $2.27 Billion | 6.85% | 0.52x | $69.71 Million |
| JATCORP LTD. (3J2) | $8.15 Million | -85.51% | 2.68x | $4.79 Million |
| MEIJI HLD.UN.ADR 1/4 O.N. (3M00) | $751.31 Billion | 9.24% | 0.51x | $5.80 Billion |
| PSYCHED WELLNESS LTD (5U9) | $3.10 Million | -162.18% | 0.21x | $475.49K |
| EAT WELL INVESTMENT GROUP (6BC0) | $4.28 Million | -151.49% | 12.09x | $6.16 Million |
| BOOSH PLANT-BASED BRANDS (77I) | $-3.96 Million | 0.00% | 0.00x | $101.47K |
| ELEMENT NUTR.SCIENCES (93X) | $-8.47 Million | 0.00% | 0.00x | $2.06 Million |
| ASSOC. BR. FOODS ADR 1 (AFO2) | $11.19 Billion | 9.33% | 0.68x | $15.67 Billion |
About FRoSTA AG
FRoSTA Aktiengesellschaft, together with its subsidiaries, develops, produces, and markets frozen food products in Germany, the rest of Europe, and internationally. It operates through FRoSTA and COPACK divisions. The company offers ready meals, including paella, bami goreng, chicken fricassee, and potato chicken pan; vegetable mixes; fish specialties; herbs; fruit mixes; and soups. It sells its … Read more