First Sensor AG (SIS) - Net Assets
Based on the latest financial reports, First Sensor AG (SIS) has net assets worth €119.48 Million EUR (≈ $139.68 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 (€146.37 Million ≈ $171.12 Million USD) and total liabilities (€26.89 Million ≈ $31.44 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. Check First Sensor AG liquidity resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €119.48 Million |
| % of Total Assets | 81.63% |
| Annual Growth Rate | 4.91% |
| 5-Year Change | -12.57% |
| 10-Year Change | 66.37% |
| Growth Volatility | 15.25 |
First Sensor AG - Net Assets Trend (2013–2024)
This chart illustrates how First Sensor AG's net assets have evolved over time, based on quarterly financial data. Also explore First Sensor AG balance sheet assets for the complete picture of this company's asset base.
Annual Net Assets for First Sensor AG (2013–2024)
The table below shows the annual net assets of First Sensor AG from 2013 to 2024. For live valuation and market cap data, see First Sensor AG market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 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 1014.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €55.98 Million | 47.21% |
| Other Components | €62.59 Million | 52.79% |
| Total Equity | €118.57 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 |
|---|---|
|
Northern United Publishing & Media Group Co Ltd
SHG:601999
|
$589.30 Million |
|
VinaCapital Vietnam Opportunity Fund
LSE:VOF
|
$589.32 Million |
|
REalloys Inc.
NASDAQ:ALOY
|
$589.33 Million |
|
P10 Inc
NYSE:PX
|
$589.41 Million |
|
Sebang Global Battery Co Ltd
KO:004490
|
$589.11 Million |
|
Cachet Pharmaceutical Co Ltd
SHE:002462
|
$589.07 Million |
|
Anhui Xinli Finance Co Ltd
SHG:600318
|
$588.97 Million |
|
Globalworth REIT
LSE:GWI
|
$588.83 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 2023 to 2024, total equity changed from 126,834,000 to 118,571,000, a change of -8,263,000 (-6.5%).
- Net loss of 17,738,000 reduced equity.
- New share issuances of 125,000 increased equity.
- Other factors increased equity by 9,350,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-17.74 Million | -14.96% |
| Share Issuances | €125.00K | +0.11% |
| Other Changes | €9.35 Million | +7.89% |
| Total Change | €- | -6.51% |
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: 4.62x
- 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 6.71x to 4.62x 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 | €53.00 | x |
| 2018-12-31 | €8.56 | €53.00 | x |
| 2019-12-31 | €8.61 | €53.00 | x |
| 2020-12-31 | €13.03 | €53.00 | x |
| 2021-12-31 | €11.81 | €53.00 | x |
| 2022-12-31 | €12.05 | €53.00 | x |
| 2023-12-31 | €12.28 | €53.00 | x |
| 2024-12-31 | €11.47 | €53.00 | 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): -14.96%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -14.61%
- • Asset Turnover: 0.85x
- • Equity Multiplier: 1.21x
- Recent ROE (-14.96%) is below the historical average (5.74%), 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 |
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: $3,649,925,222
- Average return on equity (ROE) among peers: 18.11%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| First Sensor AG (SIS) | €119.48 Million | -0.74% | 0.23x | $589.27 Million |
| Daqo New Energy Corp (5DQ2) | $5.86 Billion | -5.89% | 0.10x | $1.29 Billion |
| AIXTRON SE (UNSP.ADR/2) (AIX2) | $663.32 Million | 15.14% | 0.36x | $4.12 Billion |
| AIXTRON SE (AIXA) | $848.04 Million | 12.53% | 0.20x | $4.12 Billion |
| ASML HOLDING NY EO-09 (ASMF) | $8.81 Billion | 63.83% | 3.12x | $464.43 Billion |
| ASM INTL N.V. NY/1 EO-04 (AVSN) | $2.75 Billion | 14.15% | 0.36x | $35.44 Billion |
| ASM Pacific Technology Limited (AY7A) | $12.16 Billion | 18.22% | 0.73x | $5.03 Billion |
| BE SEMICON.INDS NY EO091 (BSIA) | $421.41 Million | 42.02% | 1.13x | $16.74 Billion |
| Kulicke and Soffa Industries Inc (KU1) | $1.17 Billion | 4.87% | 0.28x | $3.09 Billion |
| Manz AG (M5Z) | $163.35 Million | -1.92% | 1.25x | $728.66K |
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