Performance One AG (PO1) - Net Assets
Based on the latest financial reports, Performance One AG (PO1) has net assets worth €386.58K EUR (≈ $451.95K USD) as of December 2024. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€4.58 Million ≈ $5.35 Million USD) and total liabilities (€4.19 Million ≈ $4.90 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. See net asset quality index of Performance One AG to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €386.58K |
| % of Total Assets | 8.44% |
| Annual Growth Rate | -18.82% |
| 5-Year Change | -74.05% |
| 10-Year Change | N/A |
| Growth Volatility | 49.04 |
Performance One AG - Net Assets Trend (2019–2024)
This chart illustrates how Performance One AG's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see PO1 market cap overview.
Annual Net Assets for Performance One AG (2019–2024)
The table below shows the annual net assets of Performance One AG from 2019 to 2024. Also explore Performance One AG annual equity growth to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €386.58K ≈ $451.95K |
-30.42% |
| 2023-12-31 | €555.56K ≈ $649.51K |
-8.64% |
| 2022-12-31 | €608.11K ≈ $710.94K |
-- |
| 2021-12-31 | €0.00 ≈ $0.00 |
-- |
| 2020-12-31 | €1.49 Million ≈ $1.74 Million |
+35.83% |
| 2019-12-31 | €1.10 Million ≈ $1.28 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Performance One 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 decreased by 549.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | €3.34 Million | 1082.62% |
| Total Equity | €308.70K | 100.00% |
Performance One AG Competitors by Market Cap
The table below lists competitors of Performance One AG ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Oragenics Inc
NYSE MKT:OGEN
|
$2.42 Million |
|
Rockwood Realisation PLC
LSE:RKW
|
$2.42 Million |
|
Rocky Mountain Liquor Inc
V:RUM
|
$2.42 Million |
|
Proteak Uno S.A.B. de C.V
MX:TEAKCPO
|
$2.42 Million |
|
CENTURION FIN.A-C ZY -10
F:6F4
|
$2.41 Million |
|
Smooth Rock Ventures Corp
V:SMRV
|
$2.41 Million |
|
Neurizer Ltd
AU:NRZ
|
$2.41 Million |
|
Lithium Energi Exploration Inc
V:LEXI
|
$2.41 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Performance One AG's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 673,981 to 308,705, a change of -365,276 (-54.2%).
- Net loss of 973,247 reduced equity.
- New share issuances of 682,499 increased equity.
- Other factors decreased equity by 74,528.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-973.25K | -315.27% |
| Share Issuances | €682.50K | +221.08% |
| Other Changes | €-74.53K | -24.14% |
| Total Change | €- | -54.20% |
Book Value vs Market Value Analysis
This analysis compares Performance One 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: 5.98x
- 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 increased from 1.46x to 5.98x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | €1.08 | €1.57 | x |
| 2020-12-31 | €1.41 | €1.57 | x |
| 2021-12-31 | €-0.06 | €1.57 | x |
| 2022-12-31 | €0.66 | €1.57 | x |
| 2023-12-31 | €0.60 | €1.57 | x |
| 2024-12-31 | €0.26 | €1.57 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Performance One 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): -315.27%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -10.62%
- • Asset Turnover: 2.00x
- • Equity Multiplier: 14.83x
- Recent ROE (-315.27%) is below the historical average (-76.91%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 42.52% | 4.44% | 3.96x | 2.42x | €349.81K |
| 2020 | 27.67% | 3.75% | 2.94x | 2.51x | €248.32K |
| 2021 | 0.00% | -12.32% | 2.98x | 0.00x | €-1.52 Million |
| 2022 | -146.06% | -8.90% | 2.64x | 6.22x | €-1.12 Million |
| 2023 | -70.31% | -3.78% | 2.78x | 6.70x | €-541.30K |
| 2024 | -315.27% | -10.62% | 2.00x | 14.83x | €-1.00 Million |
Industry Comparison
This section compares Performance One AG's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $351,171,258
- Average return on equity (ROE) among peers: -303.10%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Performance One AG (PO1) | €386.58K | 42.52% | 10.84x | $2.41 Million |
| Materialise NV (06MA) | $135.99 Million | 2.23% | 1.30x | $301.24 Million |
| Patriot One Technologies Inc (0PL) | $14.55 Million | -273.06% | 0.24x | $95.31 Million |
| AXWAY SOFTWARE EO 2 (1XV) | $346.27 Million | 10.35% | 0.72x | $1.09 Billion |
| Spyrosoft Spólka Akcyjna (2NP) | $160.60 Million | 21.35% | 0.53x | $111.02 Million |
| WEIMOB INC. DL-0001 (36W) | $2.53 Billion | -8.77% | 1.76x | $516.92 Million |
| SMARTER WEB CO.PLC LS-001 (3M8) | $210.38 Million | 0.77% | 0.06x | $125.17 Million |
| ROUTE1 INC. (3R6N) | $1.77 Million | -97.31% | 6.00x | $2.46 Million |
| INSURAGUEST TECHN. INC. (4JG) | $-189.99K | 0.00% | 0.00x | $85.27K |
| LIQUID AVATAR TECHNO.INC. (4T5) | $424.39K | -2677.70% | 5.96x | $1.33 Million |
| Envirosuite Limited (57P) | $116.52 Million | -8.82% | 0.24x | $67.90 Million |
About Performance One AG
Performance One AG provides digital solutions in Germany. It offers public relations; programmatic marketing; data and analytics; digital strategy; advertisement and commercials; content marketing, content creation, and production; podcasts and videocasts; performance marketing; SEO; social media; influencer marketing; e-commerce; marketplaces; UX/UI design and development; conversion optimizatio… Read more