Lemonsoft Oyj
Lemonsoft Oyj, a software company, designs, develops, and sells enterprise resource planning software solutions in Finland and internationally. The company's solutions streamline its customers' processes across various business lines and administration. Its software solutions are delivered primarily from the cloud and are based on the SaaS model. The company primarily serves small and medium size… Read more
Lemonsoft Oyj (LEMON) - Net Assets
Latest net assets as of June 2025: €27.29 Million EUR
Based on the latest financial reports, Lemonsoft Oyj (LEMON) has net assets worth €27.29 Million EUR as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€48.95 Million) and total liabilities (€21.66 Million). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €27.29 Million |
| % of Total Assets | 55.75% |
| Annual Growth Rate | 40.35% |
| 5-Year Change | 365.44% |
| 10-Year Change | N/A |
| Growth Volatility | 73.27 |
Lemonsoft Oyj - Net Assets Trend (2018–2024)
This chart illustrates how Lemonsoft Oyj's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lemonsoft Oyj (2018–2024)
The table below shows the annual net assets of Lemonsoft Oyj from 2018 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €32.53 Million | +6.92% |
| 2023-12-31 | €30.42 Million | +24.22% |
| 2022-12-31 | €24.49 Million | +11.22% |
| 2021-12-31 | €22.02 Million | +215.11% |
| 2020-12-31 | €6.99 Million | +26.77% |
| 2019-12-31 | €5.51 Million | +29.62% |
| 2018-12-31 | €4.25 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lemonsoft Oyj'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 224.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €13.78 Million | 42.65% |
| Common Stock | €80.00K | 0.25% |
| Other Comprehensive Income | €18.45 Million | 57.10% |
| Total Equity | €32.31 Million | 100.00% |
Lemonsoft Oyj Competitors by Market Cap
The table below lists competitors of Lemonsoft Oyj ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Aryt Industries Ltd
TA:ARYT
|
$16.34 Million |
|
Verusaturk Girisim Sermayesi
IS:VERTU
|
$16.34 Million |
|
Amicorp FS (UK) PLC
LSE:AMIF
|
$16.34 Million |
|
Repro India Limited
NSE:REPRO
|
$16.34 Million |
|
DRGEM Corporation
KQ:263690
|
$16.33 Million |
|
Spirit Airlines Inc
NYSE:SAVE
|
$16.31 Million |
|
Ihlas Gazetecilik AS
IS:IHGZT
|
$16.29 Million |
|
Egide S.A.
PA:ALGID
|
$16.29 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lemonsoft Oyj's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 30,139,000 to 32,307,000, a change of 2,168,000 (7.2%).
- Net income of 4,144,000 contributed positively to equity growth.
- Dividend payments of 2,599,000 reduced retained earnings.
- Share repurchases of 89,000 reduced equity.
- Other comprehensive income increased equity by 18,448,000.
- Other factors decreased equity by 17,736,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €4.14 Million | +12.83% |
| Dividends Paid | €2.60 Million | -8.04% |
| Share Repurchases | €89.00K | -0.28% |
| Other Comprehensive Income | €18.45 Million | +57.1% |
| Other Changes | €-17.74 Million | -54.9% |
| Total Change | €- | 7.19% |
Book Value vs Market Value Analysis
This analysis compares Lemonsoft Oyj'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: 2.88x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 21.48x to 2.88x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-12-31 | €0.23 | €5.00 | x |
| 2019-12-31 | €0.30 | €5.00 | x |
| 2020-12-31 | €0.38 | €5.00 | x |
| 2021-12-31 | €1.20 | €5.00 | x |
| 2022-12-31 | €1.33 | €5.00 | x |
| 2023-12-31 | €1.63 | €5.00 | x |
| 2024-12-31 | €1.74 | €5.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lemonsoft Oyj 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): 12.83%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 14.33%
- • Asset Turnover: 0.54x
- • Equity Multiplier: 1.67x
- Recent ROE (12.83%) is below the historical average (26.66%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2018 | 44.95% | 20.16% | 1.39x | 1.61x | €1.49 Million |
| 2019 | 45.06% | 23.35% | 1.41x | 1.37x | €1.93 Million |
| 2020 | 42.58% | 17.12% | 1.47x | 1.69x | €2.28 Million |
| 2021 | 10.33% | 13.19% | 0.58x | 1.36x | €73.27K |
| 2022 | 13.25% | 14.32% | 0.64x | 1.44x | €792.78K |
| 2023 | 17.60% | 20.13% | 0.54x | 1.62x | €2.29 Million |
| 2024 | 12.83% | 14.33% | 0.54x | 1.67x | €913.30K |
Industry Comparison
This section compares Lemonsoft Oyj's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $19,349,070
- Average return on equity (ROE) among peers: 3.31%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lemonsoft Oyj (LEMON) | €27.29 Million | 44.95% | 0.79x | $16.33 Million |
| Admicom Oyj (ADMCM) | $29.32 Million | 21.54% | 0.32x | $149.87 Million |
| Digitalist Group Oyj (DIGIGR) | $19.18 Million | -31.22% | 1.72x | $817.05K |
| Innofactor Oyj (IFA1V) | $23.44 Million | 7.51% | 1.41x | $12.65 Million |
| LeadDesk Oyj (LEADD) | $724.77K | 46.18% | 6.17x | $24.30 Million |
| QPR Software Oyj (QPR1V) | $2.87 Million | 11.14% | 1.24x | $5.17 Million |
| Tecnotree Oyj (TEM1V) | $34.53 Million | -49.23% | 1.37x | $42.21 Million |
| Vincit Group Oyj (VINCIT) | $25.37 Million | 17.21% | 0.38x | $22.07 Million |