USU SOFTWARE
USU Software AG, together with its subsidiaries, provides software and service solutions for information technology (IT) and customer service management in Germany and internationally. The company offers IT service management, including IT service desk, self-service, service catalog and SLA, asset management, change and configuration management, service portfolio and design, project portfolio man… Read more
USU SOFTWARE (OSP2) - Net Assets
Latest net assets as of March 2024: €59.58 Million EUR
Based on the latest financial reports, USU SOFTWARE (OSP2) has net assets worth €59.58 Million EUR as of March 2024.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€123.31 Million) and total liabilities (€63.73 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 | €59.58 Million |
| % of Total Assets | 48.32% |
| Annual Growth Rate | -1.51% |
| 5-Year Change | -4.96% |
| 10-Year Change | N/A |
| Growth Volatility | 5.04 |
USU SOFTWARE - Net Assets Trend (2016–2023)
This chart illustrates how USU SOFTWARE's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for USU SOFTWARE (2016–2023)
The table below shows the annual net assets of USU SOFTWARE from 2016 to 2023.
| Year | Net Assets | Change |
|---|---|---|
| 2023-12-31 | €57.22 Million | +0.46% |
| 2022-12-31 | €56.95 Million | -11.62% |
| 2021-12-31 | €64.44 Million | +4.33% |
| 2020-12-31 | €61.77 Million | +2.61% |
| 2019-12-31 | €60.20 Million | +0.89% |
| 2018-12-31 | €59.66 Million | -5.30% |
| 2017-12-31 | €63.01 Million | -0.97% |
| 2016-12-31 | €63.62 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to USU SOFTWARE'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 293100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2023)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €2.93 Million | 5.12% |
| Other Components | €54.28 Million | 94.88% |
| Total Equity | €57.22 Million | 100.00% |
USU SOFTWARE Competitors by Market Cap
The table below lists competitors of USU SOFTWARE ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Harboes Bryggeri A/S
CO:HARB-B
|
$42.42 Million |
|
Many Peaks Minerals Ltd
AU:MPK
|
$42.42 Million |
|
Australian Strategic Materials Ltd
PINK:ASMMF
|
$42.43 Million |
|
Arctic Paper SA
WAR:ATC
|
$42.44 Million |
|
Mifflinburg Bancorp Inc
PINK:MIFF
|
$42.41 Million |
|
Guerbet SA
F:4G8
|
$42.41 Million |
|
GIGANTE SALMON AS NK 1
F:96M
|
$42.39 Million |
|
MICROPOLE S.A.INH. EO-05
F:MP4
|
$42.38 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in USU SOFTWARE's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2022 to 2023, total equity changed from 56,954,000 to 57,215,000, a change of 261,000 (0.5%).
- Net income of 5,282,000 contributed positively to equity growth.
- Dividend payments of 5,500,000 reduced retained earnings.
Equity Change Factors (2022 to 2023)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €5.28 Million | +9.23% |
| Dividends Paid | €5.50 Million | -9.61% |
| Other Changes | €479.00K | +0.84% |
| Total Change | €- | 0.46% |
Book Value vs Market Value Analysis
This analysis compares USU SOFTWARE'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: 1.56x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | €5.99 | €8.89 | x |
| 2018-12-31 | €5.67 | €8.89 | x |
| 2019-12-31 | €5.72 | €8.89 | x |
| 2020-12-31 | €5.87 | €8.89 | x |
| 2021-12-31 | €6.12 | €8.89 | x |
| 2022-12-31 | €5.41 | €8.89 | x |
| 2023-12-31 | €5.70 | €8.89 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently USU SOFTWARE 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): 9.23%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.00%
- • Asset Turnover: 1.22x
- • Equity Multiplier: 1.89x
- Recent ROE (9.23%) is above the historical average (8.54%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 10.66% | 9.41% | 0.78x | 1.44x | €421.70K |
| 2017 | 5.34% | 3.99% | 0.85x | 1.58x | €-2.93 Million |
| 2018 | 1.61% | 1.06% | 0.95x | 1.59x | €-5.01 Million |
| 2019 | 8.76% | 5.51% | 0.92x | 1.74x | €-746.80K |
| 2020 | 8.88% | 5.11% | 0.93x | 1.87x | €-693.00K |
| 2021 | 10.49% | 6.04% | 0.96x | 1.80x | €313.70K |
| 2022 | 13.31% | 5.99% | 1.12x | 1.98x | €1.89 Million |
| 2023 | 9.23% | 4.00% | 1.22x | 1.89x | €-439.50K |
Industry Comparison
This section compares USU SOFTWARE's net assets metrics with peer companies in the Information Technology Services industry.
Industry Context
- Industry: Information Technology Services
- Average net assets among peers: $20,087,882,817
- Average return on equity (ROE) among peers: 11.49%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| USU SOFTWARE (OSP2) | €59.58 Million | 10.66% | 1.07x | $42.42 Million |
| Econocom Group SE (1E91) | $474.20 Million | 7.97% | 4.05x | $113.23 Million |
| 21Vianet Group Inc (217A) | $5.36 Billion | -3.82% | 1.08x | $2.62 Billion |
| Wavestone SA (2WSA) | $256.98 Million | 19.86% | 0.92x | $369.50 Million |
| audius SE (3ITN) | $23.21 Million | 14.81% | 0.58x | $121.03K |
| NANOSPHERE (3NS) | $-986.83K | 0.00% | 0.00x | $392.71K |
| TIS Inc (4HO) | $188.79 Billion | 5.44% | 0.83x | $3.65 Billion |
| Cybertrust Japan Co., Ltd. (5U2) | $5.63 Billion | 12.89% | 0.40x | $32.20 Million |
| Solidx AB (publ) (6OK) | $8.80 Million | 56.05% | 2.44x | $2.24 Million |
| SMART Global Holdings Inc (850) | $273.46 Million | 18.77% | 1.57x | $850.45 Million |
| 8AV0 (8AV0) | $67.88 Million | -17.08% | 0.39x | $19.89 Million |