SÜSS MicroTec SE (SMHN) - Net Assets

Latest as of June 2026: €326.09 Million EUR ≈ $381.23 Million USD

Based on the latest financial reports, SÜSS MicroTec SE (SMHN) has net assets worth €326.09 Million EUR (≈ $381.23 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€552.50 Million ≈ $645.92 Million USD) and total liabilities (€226.41 Million ≈ $264.70 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 strategic asset allocation of SÜSS MicroTec SE to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	€326.09 Million
% of Total Assets	59.02%
Annual Growth Rate	9.22%
5-Year Change	101.1%
10-Year Change	153.7%
Growth Volatility	16.05

SÜSS MicroTec SE - Net Assets Trend (2013–2025)

This chart illustrates how SÜSS MicroTec SE's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see SMHN company net worth.

Annual Net Assets for SÜSS MicroTec SE (2013–2025)

The table below shows the annual net assets of SÜSS MicroTec SE from 2013 to 2025. Also explore SMHN year-over-year net asset growth to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	€315.48 Million ≈ $368.83 Million	+12.77%
2024-12-31	€279.75 Million ≈ $327.05 Million	+58.39%
2023-12-31	€176.62 Million ≈ $206.48 Million	-0.63%
2022-12-31	€177.73 Million ≈ $207.79 Million	+13.29%
2021-12-31	€156.88 Million ≈ $183.40 Million	+14.92%
2020-12-31	€136.50 Million ≈ $159.59 Million	+8.87%
2019-12-31	€125.39 Million ≈ $146.59 Million	-10.71%
2018-12-31	€140.44 Million ≈ $164.18 Million	+10.59%
2017-12-31	€126.99 Million ≈ $148.46 Million	+2.12%
2016-12-31	€124.35 Million ≈ $145.38 Million	+4.73%
2015-12-31	€118.74 Million ≈ $138.82 Million	+2.30%
2014-12-31	€116.07 Million ≈ $135.70 Million	+6.07%
2013-12-31	€109.43 Million ≈ $127.94 Million	--

Equity Component Analysis

This analysis shows how different components contribute to SÜSS MicroTec SE'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 364300000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	€315.48 Million	100.00%
Total Equity	€315.48 Million	100.00%

SÜSS MicroTec SE Competitors by Market Cap

The table below lists competitors of SÜSS MicroTec SE ranked by their market capitalization.

Company	Market Cap
Brim hf IC:BRIM	$1.38 Billion
NÜRNBERGER Beteiligungs-AG F:NBG6	$1.38 Billion
Hyundai Green Food Co Ltd KO:005440	$1.38 Billion
Jiangsu Zijin Rural Commercial Bank Co Ltd SHG:601860	$1.38 Billion
Alrov Properties & Lodgings Ltd TA:ALRPR	$1.38 Billion
Lotte Energy Materials Corporation KO:020150	$1.38 Billion
Wüstenrot & Württembergische AG XETRA:WUW	$1.38 Billion
Hana Microelectronics Public Company Limited BK:HANA	$1.38 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in SÜSS MicroTec SE's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 279,746,000 to 315,482,000, a change of 35,736,000 (12.8%).
Net income of 46,107,000 contributed positively to equity growth.
Dividend payments of 5,735,000 reduced retained earnings.
Other factors decreased equity by 4,636,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	€46.11 Million	+14.61%
Dividends Paid	€5.74 Million	-1.82%
Other Changes	€-4.64 Million	-1.47%
Total Change	€-	12.77%

Book Value vs Market Value Analysis

This analysis compares SÜSS MicroTec SE'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: 4.04x
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 10.04x to 4.04x 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	€6.64	€66.70	x
2018-12-31	€7.35	€66.70	x
2019-12-31	€6.56	€66.70	x
2020-12-31	€7.14	€66.70	x
2021-12-31	€8.21	€66.70	x
2022-12-31	€9.30	€66.70	x
2023-12-31	€9.24	€66.70	x
2024-12-31	€14.63	€66.70	x
2025-12-31	€16.50	€66.70	x

Capital Efficiency Dashboard

This dashboard shows how efficiently SÜSS MicroTec SE 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): 14.61%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 9.16%
• Asset Turnover: 0.99x
• Equity Multiplier: 1.61x
Recent ROE (14.61%) is above the historical average (6.07%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2013	-14.60%	-11.87%	0.75x	1.64x	€-26.92 Million
2014	3.97%	3.17%	0.87x	1.45x	€-6.99 Million
2015	0.19%	0.15%	0.84x	1.49x	€-11.65 Million
2016	4.02%	2.82%	0.99x	1.44x	€-7.43 Million
2017	5.28%	4.03%	0.82x	1.59x	€-5.99 Million
2018	3.41%	2.35%	1.02x	1.42x	€-9.26 Million
2019	-12.97%	-7.61%	1.07x	1.59x	€-28.80 Million
2020	9.06%	4.89%	1.09x	1.70x	€-1.29 Million
2021	10.21%	6.08%	0.94x	1.78x	€327.40K
2022	13.80%	9.43%	0.74x	1.99x	€6.75 Million
2023	2.66%	1.54%	0.82x	2.09x	€-12.96 Million
2024	39.31%	24.62%	0.89x	1.79x	€82.00 Million
2025	14.61%	9.16%	0.99x	1.61x	€14.56 Million

Industry Comparison

This section compares SÜSS MicroTec SE's net assets metrics with peer companies in the Semiconductor Equipment & Materials industry.

Industry Context

Industry: Semiconductor Equipment & Materials
Average net assets among peers: $3,220,601,200
Average return on equity (ROE) among peers: 14.63%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
SÜSS MicroTec SE (SMHN)	€326.09 Million	-14.60%	0.69x	$1.38 Billion
Daqo New Energy Corp (5DQ2)	$2.67 Billion	28.31%	0.25x	$696.96 Million
AIXTRON SE (UNSP.ADR/2) (AIX2)	$592.17 Million	16.15%	0.25x	$4.12 Billion
AIXTRON SE (AIXA)	$628.34 Million	12.66%	0.24x	$4.50 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)	$2.24 Billion	22.07%	0.21x	$42.69 Billion
ASM Pacific Technology Limited (AY7A)	$15.80 Billion	4.53%	0.52x	$7.67 Billion
BE SEMICON.INDS NY EO091 (BSIA)	$421.41 Million	42.02%	1.13x	$15.67 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
First Sensor AG (SIS)	$121.95 Million	0.00%	0.55x	$540.53 Million

About SÜSS MicroTec SE

F:SMHN Germany Semiconductor Equipment & Materials

Market Cap

$1.49 Billion

€1.28 Billion EUR

Market Cap Rank

#7560 Global

#1035 in Germany

Share Price

€66.70

Change (1 day)

+4.06%

52-Week Range

€26.28 - €110.90

All Time High

€110.90