First Sensor AG Net Assets
First Sensor AG net assets. Based on the latest financial reports, First Sensor AG (SIS) has net assets worth €122.07 Million EUR (≈ $142.71 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€161.61 Million ≈ $188.94 Million USD) and total liabilities (€39.54 Million ≈ $46.23 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 First Sensor AG net asset momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €122.07 Million |
| % of Total Assets | 75.53% |
| Annual Growth Rate | 4.21% |
| 5-Year Change | -5.87% |
| 10-Year Change | 48.19% |
| Growth Volatility | 14.81 |
Net Assets of First Sensor AG (2013–2025)
Net assets of First Sensor AG from 2013 to 2025. This chart illustrates how First Sensor AG's net assets have evolved over time, based on quarterly financial data. See how leveraged is First Sensor AG's balance sheet to measure how much of total assets are equity-financed.
Annual Net Assets for First Sensor AG (2013–2025)
The table below shows the annual net assets of First Sensor AG from 2013 to 2025. For live market cap and overall valuation, see market value of First Sensor AG.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €114.80 Million ≈ $134.21 Million |
-3.18% |
| 2024-12-31 | €118.57 Million ≈ $138.62 Million |
-6.51% |
| 2023-12-31 | €126.83 Million ≈ $148.28 Million |
+1.99% |
| 2022-12-31 | €124.36 Million ≈ $145.39 Million |
+1.97% |
| 2021-12-31 | €121.95 Million ≈ $142.58 Million |
-10.08% |
| 2020-12-31 | €135.62 Million ≈ $158.56 Million |
+50.89% |
| 2019-12-31 | €89.88 Million ≈ $105.08 Million |
+1.25% |
| 2018-12-31 | €88.77 Million ≈ $103.78 Million |
+8.39% |
| 2017-12-31 | €81.90 Million ≈ $95.75 Million |
+5.72% |
| 2016-12-31 | €77.47 Million ≈ $90.56 Million |
+8.69% |
| 2015-12-31 | €71.27 Million ≈ $83.32 Million |
-0.99% |
| 2014-12-31 | €71.98 Million ≈ $84.15 Million |
+2.82% |
| 2013-12-31 | €70.01 Million ≈ $81.84 Million |
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Equity Component Analysis
This analysis shows how different components contribute to First Sensor 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 937.6% over the analyzed period, indicating profitable operations and earnings retention.
First Sensor AG Net Assets Breakdown (December 2025)
First Sensor AG net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €52.11 Million | 45.39% |
| Other Components | €62.69 Million | 54.61% |
| Total Equity | €114.80 Million | 100.00% |
First Sensor AG Competitors by Market Cap
The table below lists competitors of First Sensor AG ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hubei Kailong Chemical Group Co Ltd
SHE:002783
|
$540.69 Million |
|
Asia Aviation Public Company Limited
BK:AAV-R
|
$540.71 Million |
|
PIERER Mobility AG
VI:PKTM
|
$540.74 Million |
|
Evotec SE
XETRA:EVT
|
$540.90 Million |
|
AECI Ltd
JSE:AFE
|
$540.30 Million |
|
Sung Kwang Bend Co.Ltd
KQ:014620
|
$539.93 Million |
|
Beijing Chunlizhengda Medical Instruments Co Ltd
SHG:688236
|
$539.76 Million |
|
Northrim BanCorp Inc
NASDAQ:NRIM
|
$539.66 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in First Sensor AG's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 118,571,000 to 114,795,000, a change of -3,776,000 (-3.2%).
- Net loss of 8,155,000 reduced equity.
- New share issuances of 94,000 increased equity.
- Other factors increased equity by 4,285,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-8.15 Million | -7.1% |
| Share Issuances | €94.00K | +0.08% |
| Other Changes | €4.29 Million | +3.73% |
| Total Change | €- | -3.18% |
Book Value vs Market Value Analysis
This analysis compares First Sensor 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: 4.82x
- 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 6.77x to 4.82x 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 | €7.90 | €53.50 | x |
| 2018-12-31 | €8.56 | €53.50 | x |
| 2019-12-31 | €8.61 | €53.50 | x |
| 2020-12-31 | €13.03 | €53.50 | x |
| 2021-12-31 | €11.81 | €53.50 | x |
| 2022-12-31 | €12.05 | €53.50 | x |
| 2023-12-31 | €12.28 | €53.50 | x |
| 2024-12-31 | €11.47 | €53.50 | x |
| 2025-12-31 | €11.10 | €53.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently First Sensor 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): -7.10%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -7.72%
- • Asset Turnover: 0.75x
- • Equity Multiplier: 1.23x
- Recent ROE (-7.10%) is below the historical average (4.67%), 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 | -0.74% | -0.47% | 0.76x | 2.08x | €-7.50 Million |
| 2014 | 0.24% | 0.14% | 0.86x | 2.02x | €-6.98 Million |
| 2015 | -2.43% | -1.24% | 0.90x | 2.17x | €-8.78 Million |
| 2016 | 7.52% | 3.83% | 0.97x | 2.01x | €-1.90 Million |
| 2017 | 5.12% | 2.80% | 0.92x | 1.98x | €-3.94 Million |
| 2018 | 8.46% | 4.77% | 0.92x | 1.93x | €-1.35 Million |
| 2019 | 2.60% | 1.42% | 0.90x | 2.03x | €-6.54 Million |
| 2020 | 39.04% | 33.80% | 0.86x | 1.34x | €38.93 Million |
| 2022 | 15.06% | 17.78% | 0.64x | 1.32x | €6.29 Million |
| 2023 | 3.22% | 3.04% | 0.80x | 1.33x | €-8.60 Million |
| 2024 | -14.96% | -14.61% | 0.85x | 1.21x | €-29.60 Million |
| 2025 | -7.10% | -7.72% | 0.75x | 1.23x | €-19.63 Million |
Industry Comparison
This section compares First Sensor AG's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.
Industry Context
- Industry: Semiconductor Equipment & Materials
- Average net assets among peers: $4,121,465,111
- Average return on equity (ROE) among peers: 15.80%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| First Sensor AG (SIS) | €122.07 Million | -0.74% | 0.32x | $540.53 Million |
| Daqo New Energy Corp (5DQ2) | $6.64 Billion | 27.99% | 0.14x | $696.96 Million |
| AIXTRON SE (UNSP.ADR/2) (AIX2) | $777.58 Million | 18.67% | 0.32x | $4.12 Billion |
| AIXTRON SE (AIXA) | $413.53 Million | 10.83% | 0.39x | $4.43 Billion |
| ASML HOLDING NY EO-09 (ASMF) | $8.81 Billion | 63.83% | 3.12x | $520.31 Billion |
| ASM INTL N.V. NY/1 EO-04 (AVSN) | $3.23 Billion | 23.31% | 0.31x | $40.01 Billion |
| ASM Pacific Technology Limited (AY7A) | $15.80 Billion | 4.53% | 0.52x | $5.83 Billion |
| BE SEMICON.INDS NY EO091 (BSIA) | $501.26 Million | 36.31% | 1.46x | $14.06 Billion |
| Kulicke and Soffa Industries Inc (KU1) | $789.24 Million | 7.98% | 0.20x | $3.74 Billion |
| Manz AG (M5Z) | $125.26 Million | -51.25% | 1.34x | $493.77K |
About First Sensor AG
First Sensor AG engages in the development, production, and sale of sensor chips, sensor components, sensors, and sensor systems in Germany, Austria, Switzerland, Rest of Europe, North America, Asia, and internationally. The company offers antennas, application tooling, cable assemblies, connectors, energy and power, fiber optics, heat shrink tubing, identification and labeling, relays, contactor… Read more