First Sensor AG (SIS) - Net Assets

Latest as of December 2025: €117.94 Million EUR ≈ $137.88 Million USD

Based on the latest financial reports, First Sensor AG (SIS) has net assets worth €117.94 Million EUR (≈ $137.88 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 (€159.96 Million ≈ $187.01 Million USD) and total liabilities (€42.02 Million ≈ $49.13 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 tangible book value ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric Value
Current Net Assets €117.94 Million
% of Total Assets 73.73%
Annual Growth Rate 4.21%
5-Year Change -5.87%
10-Year Change 48.19%
Growth Volatility 14.81

First Sensor AG - Net Assets Trend (2013–2025)

This chart illustrates how First Sensor AG's net assets have evolved over time, based on quarterly financial data. See how many days can First Sensor AG fund operations to measure how many days the company can operate on defensive assets alone.

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 valuation and market cap data, see First Sensor AG market capitalisation.

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		 --

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.

Current Equity Component Breakdown (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
Liberty Gold Corp
TO:LGD
 $561.61 Million
Tivoli A/S
CO:TIV
 $561.69 Million
Embracer Group AB Series B
LSE:0GFE
 $561.80 Million
Zheshang Development Group Co Ltd
SHE:000906
 $561.81 Million
Zhejiang Jianye Chemical Co Ltd
SHG:603948
 $561.38 Million
Hyster-Yale Materials Handling Inc
NYSE:HY
 $561.36 Million
Shanghai New World Co Ltd
SHG:600628
 $561.32 Million
Sunny Loan Top Co Ltd
SHG:600830
 $561.11 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: $3,211,059,778
  • Average return on equity (ROE) among peers: 14.42%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
First Sensor AG (SIS) €117.94 Million -0.74% 0.36x $561.52 Million
Daqo New Energy Corp (5DQ2) $798.91 Million 16.17% 0.55x $1.00 Billion
AIXTRON SE (UNSP.ADR/2) (AIX2) $910.41 Million 9.36% 0.14x $4.12 Billion
AIXTRON SE (AIXA) $465.40 Million -21.71% 0.21x $6.16 Billion
ASML HOLDING NY EO-09 (ASMF) $13.45 Billion 58.27% 1.97x $520.31 Billion
ASM INTL N.V. NY/1 EO-04 (AVSN) $2.75 Billion 14.15% 0.36x $42.69 Billion
ASM Pacific Technology Limited (AY7A) $9.03 Billion 16.22% 0.73x $7.67 Billion
BE SEMICON.INDS NY EO091 (BSIA) $421.41 Million 42.02% 1.13x $20.28 Billion
Kulicke and Soffa Industries Inc (KU1) $944.01 Million -7.31% 0.31x $4.53 Billion
Manz AG (M5Z) $131.41 Million 2.61% 1.72x $617.12K

About First Sensor AG

F:SIS Germany Semiconductor Equipment & Materials
Market Cap
$646.64 Million
€553.11 Million EUR
Market Cap Rank
#11794 Global
#1306 in Germany
Share Price
€53.50
Change (1 day)
-0.93%
52-Week Range
€49.60 - €58.00
All Time High
€60.60
Categories
Companies in Germany Semiconductor Equipment & Materials Technology AI & Machine Learning
About

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