Compagnie Lebon S.A.
Compagnie Lebon engages in the hotel, private equity, real estate, and thermal bath businesses in France. It engages in the acquisition of the majority or minority stakes in the capital of unlisted small and medium-sized companies; and real estate valuation business. The company is also involved in the acquisition, renovation, management, and operation of hotels; and operates thermal baths and sp… Read more
Compagnie Lebon S.A. (ALBON) - Net Assets
Latest net assets as of June 2025: €174.70 Million EUR
Based on the latest financial reports, Compagnie Lebon S.A. (ALBON) has net assets worth €174.70 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 (€394.10 Million) and total liabilities (€219.40 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 | €174.70 Million |
| % of Total Assets | 44.33% |
| Annual Growth Rate | 58.1% |
| 5-Year Change | 10.83% |
| 10-Year Change | -19.14% |
| Growth Volatility | 25811.9 |
Compagnie Lebon S.A. - Net Assets Trend (2009–2024)
This chart illustrates how Compagnie Lebon S.A.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Compagnie Lebon S.A. (2009–2024)
The table below shows the annual net assets of Compagnie Lebon S.A. from 2009 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €176.22 Million | -2.28% |
| 2023-12-31 | €180.34 Million | +2.10% |
| 2022-12-31 | €176.62 Million | +6.45% |
| 2021-12-31 | €165.92 Million | +4.35% |
| 2020-12-31 | €159.00 Million | -5.56% |
| 2019-12-31 | €168.37 Million | +0.94% |
| 2018-12-31 | €166.80 Million | -33.13% |
| 2017-12-31 | €249.44 Million | +6.24% |
| 2016-12-31 | €234.79 Million | +7.74% |
| 2015-12-31 | €217.93 Million | +2.85% |
| 2014-12-31 | €211.88 Million | -2.27% |
| 2013-12-31 | €216.81 Million | +8.49% |
| 2012-12-31 | €199.84 Million | -0.03% |
| 2011-12-31 | €199.91 Million | +5.57% |
| 2010-12-31 | €189.36 Million | +103477.89% |
| 2009-12-31 | €182.82K | -- |
Equity Component Analysis
This analysis shows how different components contribute to Compagnie Lebon 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 14797000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | €12.90 Million | 7.49% |
| Other Comprehensive Income | €162.06 Million | 94.12% |
| Total Equity | €172.17 Million | 100.00% |
Compagnie Lebon S.A. Competitors by Market Cap
The table below lists competitors of Compagnie Lebon S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Microelectronics Technology Inc
TW:2314
|
$36.51 Million |
|
Industrial Urban Development JSC No 2
VN:D2D
|
$36.51 Million |
|
Centrum Capital Limited
NSE:CENTRUM
|
$36.54 Million |
|
COMARCH S.A. ZY 1
F:75Y
|
$36.55 Million |
|
Vietnam Tanker JSC
VN:VTO
|
$36.50 Million |
|
Sinher Technology Inc
TW:4999
|
$36.49 Million |
|
Chun Yu Works & Co Ltd
TW:2012
|
$36.48 Million |
|
FCR Immobilien AG
XETRA:FC9
|
$36.47 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Compagnie Lebon S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 177,021,000 to 172,174,000, a change of -4,847,000 (-2.7%).
- Net loss of 149,000 reduced equity.
- Dividend payments of 4,065,000 reduced retained earnings.
- Share repurchases of 467,000 reduced equity.
- New share issuances of 323,000 increased equity.
- Other comprehensive income increased equity by 3,767,000.
- Other factors decreased equity by 4,256,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-149.00K | -0.09% |
| Dividends Paid | €4.07 Million | -2.36% |
| Share Repurchases | €467.00K | -0.27% |
| Share Issuances | €323.00K | +0.19% |
| Other Comprehensive Income | €3.77 Million | +2.19% |
| Other Changes | €-4.26 Million | -2.47% |
| Total Change | €- | -2.74% |
Book Value vs Market Value Analysis
This analysis compares Compagnie Lebon 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
- Current price-to-book ratio: 0.61x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 659.07x to 0.61x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2009-12-31 | €0.14 | €91.60 | x |
| 2010-12-31 | €153.69 | €91.60 | x |
| 2011-12-31 | €163.10 | €91.60 | x |
| 2012-12-31 | €167.15 | €91.60 | x |
| 2013-12-31 | €171.35 | €91.60 | x |
| 2014-12-31 | €179.41 | €91.60 | x |
| 2015-12-31 | €187.70 | €91.60 | x |
| 2016-12-31 | €200.85 | €91.60 | x |
| 2017-12-31 | €212.19 | €91.60 | x |
| 2018-12-31 | €144.57 | €91.60 | x |
| 2019-12-31 | €143.02 | €91.60 | x |
| 2020-12-31 | €137.29 | €91.60 | x |
| 2021-12-31 | €143.73 | €91.60 | x |
| 2022-12-31 | €150.26 | €91.60 | x |
| 2023-12-31 | €153.30 | €91.60 | x |
| 2024-12-31 | €149.10 | €91.60 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Compagnie Lebon 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): -0.09%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.12%
- • Asset Turnover: 0.34x
- • Equity Multiplier: 2.17x
- Recent ROE (-0.09%) is below the historical average (2.02%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2009 | -34.95% | -0.05% | 351.81x | 1.83x | €-75.88K |
| 2010 | 0.01% | 13.73% | 0.00x | 1.68x | €-17.63 Million |
| 2011 | 9.04% | 17.22% | 0.32x | 1.66x | €-1.79 Million |
| 2012 | 6.40% | 15.28% | 0.27x | 1.56x | €-6.86 Million |
| 2013 | 6.03% | 10.30% | 0.38x | 1.53x | €-7.80 Million |
| 2014 | 5.84% | 13.53% | 0.26x | 1.63x | €-8.53 Million |
| 2015 | 6.50% | 15.63% | 0.26x | 1.63x | €-7.50 Million |
| 2016 | 8.71% | 17.87% | 0.32x | 1.52x | €-2.97 Million |
| 2017 | 7.98% | 27.65% | 0.20x | 1.46x | €-4.89 Million |
| 2018 | 2.69% | 7.79% | 0.19x | 1.86x | €-12.09 Million |
| 2019 | 6.85% | 11.98% | 0.23x | 2.50x | €-5.16 Million |
| 2020 | -7.51% | -12.34% | 0.24x | 2.55x | €-27.44 Million |
| 2021 | 4.13% | 8.11% | 0.21x | 2.47x | €-9.63 Million |
| 2022 | 5.93% | 7.44% | 0.35x | 2.31x | €-7.01 Million |
| 2023 | 4.72% | 5.78% | 0.39x | 2.11x | €-9.35 Million |
| 2024 | -0.09% | -0.12% | 0.34x | 2.17x | €-17.37 Million |
Industry Comparison
This section compares Compagnie Lebon S.A.'s net assets metrics with peer companies in the Asset Management industry.
Industry Context
- Industry: Asset Management
- Average net assets among peers: $1,023,978,212
- Average return on equity (ROE) among peers: 8.60%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Compagnie Lebon S.A. (ALBON) | €174.70 Million | -34.95% | 1.26x | $36.50 Million |
| ABC arbitrage SA (ABCA) | $83.85 Million | 48.46% | 4.09x | $207.45 Million |
| Audacia SAS (ALAUD) | $13.03 Million | 2.02% | 0.90x | $12.12 Million |
| Crypto Blockchain Industries SA (ALCBI) | $666.90K | 22.78% | 0.47x | $6.61 Million |
| Hamilton Global Opportunities PLC (ALHGO) | $13.55 Million | -5.77% | 0.03x | $14.14 Million |
| Antin IP SA (ANTIN) | $499.71 Million | 26.43% | 0.30x | $575.99 Million |
| Compagnie du Cambodge (CBDG) | $7.38 Billion | 0.62% | 0.02x | $65.84 Million |
| Electricite et Eaux de Madagascar SA (EEM) | $68.08 Million | -0.88% | 0.34x | $4.90 Million |
| Transition Evergreen (EGR) | $2.04 Million | -16.80% | 1.82x | $121.15K |
| Financiere Moncey S.A. (FMONC) | $1.15 Billion | 0.50% | 0.01x | $95.66 Million |