AB Science S.A (AB) - Net Assets
Based on the latest financial reports, AB Science S.A (AB) has net assets worth €-9.81 Million EUR (≈ $-11.47 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€24.52 Million ≈ $28.67 Million USD) and total liabilities (€34.34 Million ≈ $40.15 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 how strategically is AB Science S.A's equity deployed to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €-9.81 Million |
| % of Total Assets | -40.02% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 1892.43 |
AB Science S.A - Net Assets Trend (2009–2025)
This chart illustrates how AB Science S.A's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see AB market cap.
Annual Net Assets for AB Science S.A (2009–2025)
The table below shows the annual net assets of AB Science S.A from 2009 to 2025. Also explore net asset momentum of AB Science S.A to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €-9.81 Million ≈ $-11.47 Million |
+58.68% |
| 2024-12-31 | €-23.75 Million ≈ $-27.77 Million |
-13.06% |
| 2023-12-31 | €-21.01 Million ≈ $-24.56 Million |
+41.10% |
| 2022-12-31 | €-35.67 Million ≈ $-41.70 Million |
-53.76% |
| 2021-12-31 | €-23.20 Million ≈ $-27.12 Million |
-18.67% |
| 2020-12-31 | €-19.55 Million ≈ $-22.85 Million |
+27.13% |
| 2019-12-31 | €-26.83 Million ≈ $-31.37 Million |
-79.31% |
| 2018-12-31 | €-14.96 Million ≈ $-17.49 Million |
-239.38% |
| 2017-12-31 | €10.73 Million ≈ $12.55 Million |
+328.16% |
| 2016-12-31 | €-4.71 Million ≈ $-5.50 Million |
+72.74% |
| 2015-12-31 | €-17.26 Million ≈ $-20.18 Million |
-10.06% |
| 2014-12-31 | €-15.68 Million ≈ $-18.33 Million |
-4698.53% |
| 2013-12-31 | €341.00K ≈ $398.66K |
-93.04% |
| 2012-12-31 | €4.90 Million ≈ $5.73 Million |
-36.63% |
| 2011-12-31 | €7.73 Million ≈ $9.04 Million |
-47.70% |
| 2010-12-31 | €14.78 Million ≈ $17.28 Million |
+1320.08% |
| 2009-12-31 | €1.04 Million ≈ $1.22 Million |
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Equity Component Analysis
This analysis shows how different components contribute to AB Science S.A'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 decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | €664.00K | % |
| Other Comprehensive Income | €-297.73 Million | % |
| Other Components | €279.86 Million | % |
| Total Equity | €-17.20 Million | 100.00% |
AB Science S.A Competitors by Market Cap
The table below lists competitors of AB Science S.A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sunview Group Bhd
KLSE:0262
|
$54.66 Million |
|
Changhong Meiling Co Ltd B
SHE:200521
|
$54.67 Million |
|
Avecho Biotechnology Ltd
AU:AVE
|
$54.68 Million |
|
Y/KNOT S.A.
AT:YKNOT
|
$54.69 Million |
|
Emperor Energy Ltd
AU:EMP
|
$54.65 Million |
|
Sukhjit Starch & Chemicals Limited
NSE:SUKHJITS
|
$54.64 Million |
|
High Roller Technologies, Inc.
NYSE MKT:ROLR
|
$54.64 Million |
|
SKY E&M Co. Ltd
KQ:131100
|
$54.62 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in AB Science S.A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -23,754,000 to -17,198,000, a change of 6,556,000.
- Net loss of 1,557,000 reduced equity.
- Other comprehensive income decreased equity by 1,875,000.
- Other factors increased equity by 9,988,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-1.56 Million | -9.05% |
| Other Comprehensive Income | €-1.88 Million | -10.9% |
| Other Changes | €9.99 Million | +58.08% |
| Total Change | €- | % |
Book Value vs Market Value Analysis
This analysis compares AB Science S.A'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
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | €0.03 | €0.70 | x |
| 2010-12-31 | €0.49 | €0.70 | x |
| 2011-12-31 | €0.25 | €0.70 | x |
| 2012-12-31 | €0.15 | €0.70 | x |
| 2013-12-31 | €0.01 | €0.70 | x |
| 2014-12-31 | €-0.48 | €0.70 | x |
| 2015-12-31 | €-0.50 | €0.70 | x |
| 2016-12-31 | €-0.13 | €0.70 | x |
| 2017-12-31 | €0.30 | €0.70 | x |
| 2018-12-31 | €-0.40 | €0.70 | x |
| 2019-12-31 | €-0.68 | €0.70 | x |
| 2020-12-31 | €-0.44 | €0.70 | x |
| 2021-12-31 | €-0.49 | €0.70 | x |
| 2022-12-31 | €-0.76 | €0.70 | x |
| 2023-12-31 | €-0.42 | €0.70 | x |
| 2024-12-31 | €-0.45 | €0.70 | x |
| 2025-12-31 | €-0.28 | €0.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently AB Science S.A 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): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -132.62%
- • Asset Turnover: 0.05x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is above the historical average (-337.04%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | -779.06% | -2566.46% | 0.02x | 13.53x | €-8.21 Million |
| 2010 | -64.19% | -1034.79% | 0.03x | 1.99x | €-10.97 Million |
| 2011 | -124.84% | -874.18% | 0.04x | 3.81x | €-10.42 Million |
| 2012 | -224.23% | -819.78% | 0.04x | 6.12x | €-11.47 Million |
| 2013 | -4284.75% | -755.87% | 0.04x | 127.96x | €-14.65 Million |
| 2014 | 0.00% | -767.60% | 0.07x | 0.00x | €-14.54 Million |
| 2015 | 0.00% | -1169.70% | 0.07x | 0.00x | €-24.99 Million |
| 2016 | 0.00% | -1836.60% | 0.04x | 0.00x | €-27.23 Million |
| 2017 | -252.65% | -1559.63% | 0.03x | 4.71x | €-28.20 Million |
| 2018 | 0.00% | -1532.10% | 0.08x | 0.00x | €-24.56 Million |
| 2019 | 0.00% | -1384.34% | 0.09x | 0.00x | €-19.07 Million |
| 2020 | 0.00% | -950.41% | 0.05x | 0.00x | €-13.09 Million |
| 2021 | 0.00% | -900.00% | 0.08x | 0.00x | €-12.14 Million |
| 2022 | 0.00% | -1421.19% | 0.04x | 0.00x | €-10.05 Million |
| 2023 | 0.00% | -1035.88% | 0.04x | 0.00x | €-7.95 Million |
| 2024 | 0.00% | -730.50% | 0.05x | 0.00x | €-5.46 Million |
| 2025 | 0.00% | -132.62% | 0.05x | 0.00x | €162.80K |
Industry Comparison
This section compares AB Science S.A's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $568,681,500
- Average return on equity (ROE) among peers: 11.24%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| AB Science S.A (AB) | €-9.81 Million | -779.06% | N/A | $54.65 Million |
| Boiron SA (BOI) | $486.04 Million | 11.82% | 0.58x | $477.46 Million |
| Euroapi SAS (EAPI) | $989.40 Million | -0.64% | 0.62x | $94.75 Million |
| Ipsen SA (IPN) | $727.90 Million | 19.78% | 0.67x | $10.50 Billion |
| Vetoquinol (VETO) | $71.38 Million | 13.97% | 1.48x | $1.02 Billion |
About AB Science S.A
AB Science S.A., a clinical-stage company, engages in the research, design, development, and marketing of drugs to address pathologies affecting the peripheral and central nervous system, inflammatory diseases, and cancers in France. The company's lead drug candidate is masitinib, a selective protein kinase inhibitor that targets mast cells and microglia in Phase 3 trial for the treatment of amyo… Read more