Lemonsoft Oyj (LEMON) - Net Assets
Based on the latest financial reports, Lemonsoft Oyj (LEMON) has net assets worth €27.29 Million EUR (≈ $31.90 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 (€48.95 Million ≈ $57.23 Million USD) and total liabilities (€21.66 Million ≈ $25.32 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 LEMON tangible net worth ratio to evaluate the tangible quality of the company's equity base.
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. See Lemonsoft Oyj (LEMON) defensive interval to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Lemonsoft Oyj (2018–2024)
The table below shows the annual net assets of Lemonsoft Oyj from 2018 to 2024. For live valuation and market cap data, see Lemonsoft Oyj (LEMON) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €32.53 Million ≈ $38.03 Million |
+6.92% |
| 2023-12-31 | €30.42 Million ≈ $35.57 Million |
+24.22% |
| 2022-12-31 | €24.49 Million ≈ $28.63 Million |
+11.22% |
| 2021-12-31 | €22.02 Million ≈ $25.74 Million |
+215.11% |
| 2020-12-31 | €6.99 Million ≈ $8.17 Million |
+26.77% |
| 2019-12-31 | €5.51 Million ≈ $6.44 Million |
+29.62% |
| 2018-12-31 | €4.25 Million ≈ $4.97 Million |
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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 |
|---|---|
|
Champion Building Materials Co Ltd
TW:1806
|
$99.49 Million |
|
Emeren Group Ltd
NYSE:SOL
|
$99.56 Million |
|
Yuen Chang Stainless Steel Co Ltd
TW:2069
|
$99.60 Million |
|
Dharmaj Crop Guard Limited
NSE:DHARMAJ
|
$99.60 Million |
|
Korea Cast Pip
KO:000970
|
$99.42 Million |
|
Canadian Net Real Estate Investment Trust
V:NET-UN
|
$99.38 Million |
|
Kura Sushi Asia Co Ltd
TWO:2754
|
$99.37 Million |
|
HLS Therapeutics Inc
TO:HLS
|
$99.31 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: 2.74x
- 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 20.41x to 2.74x 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 | €4.75 | x |
| 2019-12-31 | €0.30 | €4.75 | x |
| 2020-12-31 | €0.38 | €4.75 | x |
| 2021-12-31 | €1.20 | €4.75 | x |
| 2022-12-31 | €1.33 | €4.75 | x |
| 2023-12-31 | €1.63 | €4.75 | x |
| 2024-12-31 | €1.74 | €4.75 | 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: $25,169,570
- Average return on equity (ROE) among peers: 24.36%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lemonsoft Oyj (LEMON) | €27.29 Million | 44.95% | 0.79x | $99.45 Million |
| Admicom Oyj (ADMCM) | $29.55 Million | 26.99% | 0.68x | $153.97 Million |
| Digitalist Group Oyj (DIGIGR) | $10.88 Million | 26.76% | 1.34x | $6.28 Million |
| QPR Software Oyj (QPR1V) | $2.63 Million | 35.53% | 1.80x | $13.24 Million |
| Qt Group Oyj (QTCOM) | $29.88 Million | 42.93% | 1.06x | $695.82 Million |
| Tecnotree Oyj (TEM1V) | $72.50 Million | -19.76% | 0.12x | $72.17 Million |
| Vincit Group Oyj (VINCIT) | $5.59 Million | 33.70% | 0.27x | $17.95 Million |
About 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