Rational AG
RATIONAL Aktiengesellschaft engages in the development, production, and sale of professional cooking systems for industrial kitchens in Germany, rest of Europe, North America, Latin America, Asia, Australia, New Zealand, the Middle East, and Africa. The company offers iCombi Pro; iVario Pro, a multi-functional cooking system; iCombi Classic; and ConnectedCooking, a digital kitchen management solu… Read more
Rational AG (0FRJ) - Net Assets
Latest net assets as of September 2021: €581.26 Million EUR
Based on the latest financial reports, Rational AG (0FRJ) has net assets worth €581.26 Million EUR as of September 2021.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€760.91 Million) and total liabilities (€179.66 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 | €581.26 Million |
| % of Total Assets | 76.39% |
| Annual Growth Rate | 7.75% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 3.66 |
Rational AG - Net Assets Trend (2016–2020)
This chart illustrates how Rational AG's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Rational AG (2016–2020)
The table below shows the annual net assets of Rational AG from 2016 to 2020.
| Year | Net Assets | Change |
|---|---|---|
| 2020-12-31 | €535.09 Million | +3.43% |
| 2019-12-31 | €517.37 Million | +13.58% |
| 2018-12-31 | €455.51 Million | +7.30% |
| 2017-12-31 | €424.53 Million | +6.95% |
| 2016-12-31 | €396.96 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Rational 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 38.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2020)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €500.29 Million | 93.50% |
| Common Stock | €11.37 Million | 2.12% |
| Other Components | €23.43 Million | 4.38% |
| Total Equity | €535.09 Million | 100.00% |
Rational AG Competitors by Market Cap
The table below lists competitors of Rational AG ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Inpost SA
AS:INPST
|
$4.07 Billion |
|
MYR Group Inc
NASDAQ:MYRG
|
$4.07 Billion |
|
SG Holdings Co.Ltd.
PINK:SGHDY
|
$4.07 Billion |
|
Nordnet AB (publ)
LSE:0A6V
|
$4.07 Billion |
|
Fuchs Petrolub SE
OTCGREY:FUPPF
|
$4.07 Billion |
|
Suzhou TA&A Ultra Clean Technology Co Ltd
SHE:300390
|
$4.07 Billion |
|
Huaneng Power International Inc
PINK:HUNGF
|
$4.07 Billion |
|
INPOST S.A. EO -01
F:669
|
$4.06 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Rational AG's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2019 to 2020, total equity changed from 517,368,000 to 535,091,000, a change of 17,723,000 (3.4%).
- Net income of 80,096,000 contributed positively to equity growth.
- Dividend payments of 64,809,000 reduced retained earnings.
Equity Change Factors (2019 to 2020)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €80.10 Million | +14.97% |
| Dividends Paid | €64.81 Million | -12.11% |
| Other Changes | €2.44 Million | +0.46% |
| Total Change | €- | 3.43% |
Book Value vs Market Value Analysis
This analysis compares Rational 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.
Insufficient data available to analyze book value vs market value.
Capital Efficiency Dashboard
This dashboard shows how efficiently Rational 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): 14.97%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 12.33%
- • Asset Turnover: 0.97x
- • Equity Multiplier: 1.25x
- Recent ROE (14.97%) is below the historical average (29.67%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 32.02% | 20.73% | 1.14x | 1.36x | €87.41 Million |
| 2017 | 33.68% | 20.37% | 1.23x | 1.34x | €100.55 Million |
| 2018 | 34.53% | 20.22% | 1.29x | 1.33x | €111.76 Million |
| 2019 | 33.17% | 20.34% | 1.21x | 1.35x | €119.85 Million |
| 2020 | 14.97% | 12.33% | 0.97x | 1.25x | €26.59 Million |
Industry Comparison
This section compares Rational AG's net assets metrics with peer companies in the same industry.
Industry Context
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Rational AG (0FRJ) | €581.26 Million | 32.02% | 0.31x | $4.07 Billion |
| Nyfosa AB (0A0K) | $3.48 Billion | 34.90% | 2.92x | $966.63 Million |
| Tethys Oil AB (0A1V) | $56.23 Million | 21.07% | 0.01x | $122.95 Million |
| High Templar Tech Limited (0A2T) | $11.29 Billion | 0.81% | 0.10x | $258.25 Million |
| Strategy Inc (0A7O) | $361.50 Million | 1.39% | 0.55x | $38.08 Billion |
| NACON SASU (0A9N) | $210.72 Million | 8.63% | 0.51x | $7.82 Million |
| Antin Infrastructure Partners (0AA5) | $32.26 Million | 152.50% | 1.23x | $545.92 Million |
| Truecaller AB Series B (0AA7) | $1.51 Billion | 34.81% | 0.30x | $277.14 Million |
| Brockhaus Technologies AG (0AAW) | $315.34 Million | 15.55% | 1.46x | $74.17 Million |
| Hyloris Pharmaceuticals S.A. (0AB6) | $-10.19 Million | 0.00% | 0.00x | $71.96 Million |
| Kalray S.A. (0ABT) | $39.07 Million | -59.55% | 1.26x | $33.84 Million |