Boiron SA (BOI) - Net Assets
Based on the latest financial reports, Boiron SA (BOI) has net assets worth €392.78 Million EUR (≈ $459.20 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 (€602.81 Million ≈ $704.75 Million USD) and total liabilities (€210.03 Million ≈ $245.55 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 BOI intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €392.78 Million |
| % of Total Assets | 65.16% |
| Annual Growth Rate | 5.1% |
| 5-Year Change | -26.14% |
| 10-Year Change | -16.36% |
| Growth Volatility | 14.46 |
Boiron SA - Net Assets Trend (2001–2025)
This chart illustrates how Boiron SA's net assets have evolved over time, based on quarterly financial data. See BOI cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Boiron SA (2001–2025)
The table below shows the annual net assets of Boiron SA from 2001 to 2025. For live valuation and market cap data, see Boiron SA market cap and net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €392.78 Million ≈ $459.20 Million |
+3.86% |
| 2024-12-31 | €378.18 Million ≈ $442.14 Million |
-3.40% |
| 2023-12-31 | €391.50 Million ≈ $457.70 Million |
-29.76% |
| 2022-12-31 | €557.35 Million ≈ $651.60 Million |
+4.81% |
| 2021-12-31 | €531.77 Million ≈ $621.70 Million |
+4.44% |
| 2020-12-31 | €509.17 Million ≈ $595.27 Million |
+0.73% |
| 2019-12-31 | €505.46 Million ≈ $590.94 Million |
+4.00% |
| 2018-12-31 | €486.04 Million ≈ $568.24 Million |
-6.08% |
| 2017-12-31 | €517.49 Million ≈ $605.00 Million |
+10.20% |
| 2016-12-31 | €469.60 Million ≈ $549.01 Million |
+12.87% |
| 2015-12-31 | €416.04 Million ≈ $486.40 Million |
+9.52% |
| 2014-12-31 | €379.88 Million ≈ $444.12 Million |
-3.06% |
| 2013-12-31 | €391.86 Million ≈ $458.12 Million |
+10.64% |
| 2012-12-31 | €354.16 Million ≈ $414.05 Million |
-3.93% |
| 2011-12-31 | €368.65 Million ≈ $430.99 Million |
+7.21% |
| 2010-12-31 | €343.84 Million ≈ $401.99 Million |
+9.76% |
| 2009-12-31 | €313.28 Million ≈ $366.25 Million |
+15.39% |
| 2008-12-31 | €271.49 Million ≈ $317.40 Million |
+8.62% |
| 2007-12-31 | €249.94 Million ≈ $292.21 Million |
+8.63% |
| 2006-12-31 | €230.09 Million ≈ $268.99 Million |
+0.09% |
| 2005-12-31 | €229.88 Million ≈ $268.75 Million |
+59.54% |
| 2004-12-31 | €144.09 Million ≈ $168.46 Million |
-3.64% |
| 2003-12-31 | €149.53 Million ≈ $174.82 Million |
+11.20% |
| 2002-12-31 | €134.47 Million ≈ $157.20 Million |
+12.84% |
| 2001-12-31 | €119.17 Million ≈ $139.32 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Boiron SA'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 178.1% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €221.12 Million | 56.30% |
| Common Stock | €17.55 Million | 4.47% |
| Other Comprehensive Income | €81.61 Million | 20.78% |
| Other Components | €72.48 Million | 18.46% |
| Total Equity | €392.76 Million | 100.00% |
Boiron SA Competitors by Market Cap
The table below lists competitors of Boiron SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Inner Mongolia Xinhua Distribution Group Co.Ltd.
SHG:603230
|
$477.48 Million |
|
YungShin Global Holding Corp
TW:3705
|
$477.50 Million |
|
Guoanda Co Ltd
SHE:300902
|
$477.53 Million |
|
Longjian Road & Bridge Co Ltd
SHG:600853
|
$477.80 Million |
|
Net Holding AS
IS:NTHOL
|
$477.41 Million |
|
Jinlong Machinery Electronic
SHE:300032
|
$477.17 Million |
|
Nel ASA
OL:NEL
|
$476.77 Million |
|
Servcorp Ltd
AU:SRV
|
$476.72 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Boiron SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 378,145,000 to 392,757,000, a change of 14,612,000 (3.9%).
- Net income of 32,643,000 contributed positively to equity growth.
- Dividend payments of 20,835,000 reduced retained earnings.
- Share repurchases of 43,000 reduced equity.
- Other comprehensive income increased equity by 25,318,000.
- Other factors decreased equity by 22,471,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €32.64 Million | +8.31% |
| Dividends Paid | €20.84 Million | -5.3% |
| Share Repurchases | €43.00K | -0.01% |
| Other Comprehensive Income | €25.32 Million | +6.45% |
| Other Changes | €-22.47 Million | -5.72% |
| Total Change | €- | 3.86% |
Book Value vs Market Value Analysis
This analysis compares Boiron SA'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: 1.24x
- 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 4.33x to 1.24x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2001-12-31 | €6.40 | €27.70 | x |
| 2002-12-31 | €7.23 | €27.70 | x |
| 2003-12-31 | €8.04 | €27.70 | x |
| 2004-12-31 | €7.74 | €27.70 | x |
| 2005-12-31 | €11.32 | €27.70 | x |
| 2006-12-31 | €10.50 | €27.70 | x |
| 2007-12-31 | €11.48 | €27.70 | x |
| 2008-12-31 | €12.46 | €27.70 | x |
| 2009-12-31 | €14.53 | €27.70 | x |
| 2010-12-31 | €16.01 | €27.70 | x |
| 2011-12-31 | €17.17 | €27.70 | x |
| 2012-12-31 | €16.63 | €27.70 | x |
| 2013-12-31 | €20.17 | €27.70 | x |
| 2014-12-31 | €19.70 | €27.70 | x |
| 2015-12-31 | €22.55 | €27.70 | x |
| 2016-12-31 | €25.48 | €27.70 | x |
| 2017-12-31 | €28.08 | €27.70 | x |
| 2018-12-31 | €27.32 | €27.70 | x |
| 2019-12-31 | €28.86 | €27.70 | x |
| 2020-12-31 | €29.08 | €27.70 | x |
| 2021-12-31 | €30.36 | €27.70 | x |
| 2022-12-31 | €32.07 | €27.70 | x |
| 2023-12-31 | €22.67 | €27.70 | x |
| 2024-12-31 | €21.78 | €27.70 | x |
| 2025-12-31 | €22.39 | €27.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Boiron SA 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): 8.31%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.51%
- • Asset Turnover: 0.83x
- • Equity Multiplier: 1.53x
- Recent ROE (8.31%) is below the historical average (12.48%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | 16.54% | 7.39% | 1.29x | 1.73x | €7.79 Million |
| 2002 | 17.13% | 8.02% | 1.24x | 1.72x | €9.58 Million |
| 2003 | 17.15% | 8.39% | 1.23x | 1.66x | €10.69 Million |
| 2004 | 14.30% | 7.09% | 1.07x | 1.88x | €6.19 Million |
| 2005 | 7.15% | 4.54% | 0.85x | 1.86x | €-6.55 Million |
| 2006 | 4.46% | 2.57% | 0.97x | 1.79x | €-12.75 Million |
| 2007 | 10.88% | 6.25% | 1.01x | 1.72x | €2.20 Million |
| 2008 | 14.45% | 8.39% | 1.01x | 1.71x | €12.07 Million |
| 2009 | 19.13% | 11.38% | 1.01x | 1.67x | €28.58 Million |
| 2010 | 12.60% | 8.31% | 0.93x | 1.62x | €8.92 Million |
| 2011 | 11.47% | 8.07% | 0.89x | 1.59x | €5.42 Million |
| 2012 | 14.02% | 8.76% | 0.98x | 1.64x | €14.23 Million |
| 2013 | 21.04% | 13.33% | 0.93x | 1.70x | €43.23 Million |
| 2014 | 23.45% | 14.60% | 0.91x | 1.76x | €51.08 Million |
| 2015 | 17.77% | 12.16% | 0.87x | 1.67x | €32.34 Million |
| 2016 | 16.55% | 12.65% | 0.81x | 1.61x | €30.77 Million |
| 2017 | 15.12% | 12.67% | 0.77x | 1.55x | €26.50 Million |
| 2018 | 11.82% | 9.51% | 0.79x | 1.58x | €8.86 Million |
| 2019 | 8.04% | 7.29% | 0.73x | 1.51x | €-9.92 Million |
| 2020 | 5.15% | 5.10% | 0.66x | 1.54x | €-24.70 Million |
| 2021 | 5.37% | 6.27% | 0.59x | 1.45x | €-24.62 Million |
| 2022 | 8.01% | 8.36% | 0.68x | 1.42x | €-11.09 Million |
| 2023 | 9.10% | 7.26% | 0.84x | 1.50x | €-3.54 Million |
| 2024 | 3.00% | 2.33% | 0.85x | 1.52x | €-26.48 Million |
| 2025 | 8.31% | 6.51% | 0.83x | 1.53x | €-6.63 Million |
Industry Comparison
This section compares Boiron SA'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: $507,698,250
- Average return on equity (ROE) among peers: 7.09%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Boiron SA (BOI) | €392.78 Million | 16.54% | 0.53x | $477.46 Million |
| AB Science S.A (AB) | $-4.71 Million | 0.00% | 0.00x | $69.25 Million |
| Euroapi SAS (EAPI) | $1.02 Billion | 0.25% | 0.55x | $139.33 Million |
| Ipsen SA (IPN) | $727.90 Million | 19.78% | 0.67x | $10.50 Billion |
| Vetoquinol (VETO) | $289.49 Million | 8.34% | 0.42x | $955.98 Million |
About Boiron SA
Boiron SA manufactures and sells homeopathic medicines in France, rest of Europe, North America, and internationally. The company offers non-proprietary homeopathic medicines and homeopathic specialties; and other healthcare products, including medical devices, invitro diagnostics, herbal medicine, food supplements, cosmetics, and CBD-based products. It also provides homeopathic specialties compr… Read more