Euroapi SAS (EAPI) - Net Assets
Based on the latest financial reports, Euroapi SAS (EAPI) has net assets worth €470.40 Million EUR (≈ $549.95 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€1.24 Billion ≈ $1.45 Billion USD) and total liabilities (€771.40 Million ≈ $901.85 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 Euroapi SAS (EAPI) strategic asset index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €470.40 Million |
| % of Total Assets | 37.88% |
| Annual Growth Rate | -4.18% |
| 5-Year Change | -22.1% |
| 10-Year Change | N/A |
| Growth Volatility | 11.07 |
Euroapi SAS - Net Assets Trend (2019–2025)
This chart illustrates how Euroapi SAS's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see market cap of Euroapi SAS.
Annual Net Assets for Euroapi SAS (2019–2025)
The table below shows the annual net assets of Euroapi SAS from 2019 to 2025. Also explore net asset momentum of Euroapi SAS to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €788.00 Million ≈ $921.25 Million |
-19.88% |
| 2024-12-31 | €983.50 Million ≈ $1.15 Billion |
+6.01% |
| 2023-12-31 | €927.70 Million ≈ $1.08 Billion |
-16.44% |
| 2022-12-31 | €1.11 Billion ≈ $1.30 Billion |
+9.76% |
| 2021-12-31 | €1.01 Billion ≈ $1.18 Billion |
+2.23% |
| 2020-12-31 | €989.40 Million ≈ $1.16 Billion |
-2.82% |
| 2019-12-31 | €1.02 Billion ≈ $1.19 Billion |
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Equity Component Analysis
This analysis shows how different components contribute to Euroapi SAS'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 136430000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €501.60 Million | 63.65% |
| Common Stock | €95.60 Million | 12.13% |
| Other Components | €190.80 Million | 24.21% |
| Total Equity | €788.00 Million | 100.00% |
Euroapi SAS Competitors by Market Cap
The table below lists competitors of Euroapi SAS ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Panasonic Manufacture Malaysia
KLSE:3719
|
$81.44 Million |
|
ATHOS IMMO (IJM.SG)
STU:IJM
|
$81.46 Million |
|
The Naga Group AG
XETRA:N4G
|
$81.47 Million |
|
Ekadharma International Tbk
JK:EKAD
|
$81.48 Million |
|
Helius Medical Technologies Inc Class A
NASDAQ:HSDT
|
$81.36 Million |
|
Morn Sun Feed Mill Corp
TWO:1240
|
$81.36 Million |
|
ST Dupont
PA:DPT
|
$81.35 Million |
|
Articore Group Ltd
AU:ATG
|
$81.32 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Euroapi SAS's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 983,500,000 to 788,000,000, a change of -195,500,000 (-19.9%).
- Net loss of 211,200,000 reduced equity.
- Other comprehensive income decreased equity by 188,400,000.
- Other factors increased equity by 204,100,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-211.20 Million | -26.8% |
| Other Comprehensive Income | €-188.40 Million | -23.91% |
| Other Changes | €204.10 Million | +25.9% |
| Total Change | €- | -19.88% |
Book Value vs Market Value Analysis
This analysis compares Euroapi SAS'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: 0.09x
- 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.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | €10.83 | €0.78 | x |
| 2020-12-31 | €10.52 | €0.78 | x |
| 2021-12-31 | €10.76 | €0.78 | x |
| 2022-12-31 | €11.75 | €0.78 | x |
| 2023-12-31 | €9.85 | €0.78 | x |
| 2024-12-31 | €10.41 | €0.78 | x |
| 2025-12-31 | €8.32 | €0.78 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Euroapi SAS 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): -26.80%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -24.90%
- • Asset Turnover: 0.65x
- • Equity Multiplier: 1.66x
- Recent ROE (-26.80%) is below the historical average (-9.01%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 0.25% | 0.27% | 0.58x | 1.55x | €-99.31 Million |
| 2020 | -0.64% | -0.67% | 0.59x | 1.62x | €-105.24 Million |
| 2021 | -0.80% | -0.91% | 0.55x | 1.60x | €-109.25 Million |
| 2022 | -1.35% | -1.53% | 0.57x | 1.56x | €-126.02 Million |
| 2023 | -20.45% | -18.62% | 0.63x | 1.74x | €-282.47 Million |
| 2024 | -13.28% | -14.21% | 0.62x | 1.51x | €-228.95 Million |
| 2025 | -26.80% | -24.90% | 0.65x | 1.66x | €-290.00 Million |
Industry Comparison
This section compares Euroapi SAS'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: $317,411,250
- Average return on equity (ROE) among peers: 11.39%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Euroapi SAS (EAPI) | €470.40 Million | 0.25% | 1.64x | $81.43 Million |
| AB Science S.A (AB) | $-15.68 Million | 0.00% | 0.00x | $70.47 Million |
| Boiron SA (BOI) | $486.04 Million | 11.82% | 0.58x | $428.29 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 Euroapi SAS
Euroapi S.A. develops, manufactures, markets, and distributes active pharmaceutical ingredients and intermediates used in the formulation of medicines for human and veterinary use in France, Europe, Rest of Europe, North America, the Asia Pacific, and internationally. The company offers contract development manufacturing organization for different classes of tides that use solid phase chemistry; … Read more