LNA Sante SA (LNA) - Net Assets

Latest as of June 2025: €328.27 Million EUR ≈ $383.79 Million USD

Based on the latest financial reports, LNA Sante SA (LNA) has net assets worth €328.27 Million EUR (≈ $383.79 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€1.57 Billion ≈ $1.84 Billion USD) and total liabilities (€1.25 Billion ≈ $1.46 Billion 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 LNA Sante SA (LNA) asset resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	€328.27 Million
% of Total Assets	20.86%
Annual Growth Rate	15.48%
5-Year Change	65.21%
10-Year Change	161.47%
Growth Volatility	17.15

LNA Sante SA - Net Assets Trend (2004–2024)

This chart illustrates how LNA Sante SA's net assets have evolved over time, based on quarterly financial data. Also explore how large is LNA Sante SA's balance sheet for the complete picture of this company's asset base.

Annual Net Assets for LNA Sante SA (2004–2024)

The table below shows the annual net assets of LNA Sante SA from 2004 to 2024. For live valuation and market cap data, see market value of LNA Sante SA.

Year	Net Assets	Change
2024-12-31	€323.57 Million ≈ $378.28 Million	+4.88%
2023-12-31	€308.52 Million ≈ $360.69 Million	+3.26%
2022-12-31	€298.78 Million ≈ $349.31 Million	+33.99%
2021-12-31	€222.99 Million ≈ $260.69 Million	+13.85%
2020-12-31	€195.85 Million ≈ $228.97 Million	-0.48%
2019-12-31	€196.80 Million ≈ $230.08 Million	-3.68%
2018-12-31	€204.31 Million ≈ $238.86 Million	+8.80%
2017-12-31	€187.79 Million ≈ $219.55 Million	+14.72%
2016-12-31	€163.70 Million ≈ $191.38 Million	+32.28%
2015-12-31	€123.75 Million ≈ $144.68 Million	+17.79%
2014-12-31	€105.06 Million ≈ $122.83 Million	+13.00%
2013-12-31	€92.97 Million ≈ $108.70 Million	+8.54%
2012-12-31	€85.66 Million ≈ $100.14 Million	+6.67%
2011-12-31	€80.30 Million ≈ $93.88 Million	+11.32%
2010-12-31	€72.13 Million ≈ $84.33 Million	+12.56%
2009-12-31	€64.08 Million ≈ $74.92 Million	+25.07%
2008-12-31	€51.24 Million ≈ $59.90 Million	+30.05%
2007-12-31	€39.40 Million ≈ $46.06 Million	+10.29%
2006-12-31	€35.72 Million ≈ $41.76 Million	+77.36%
2005-12-31	€20.14 Million ≈ $23.55 Million	+10.70%
2004-12-31	€18.19 Million ≈ $21.27 Million	--

Equity Component Analysis

This analysis shows how different components contribute to LNA Sante 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 9787.1% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	€192.80 Million	61.44%
Common Stock	€21.42 Million	6.83%
Other Comprehensive Income	€185.68 Million	59.17%
Total Equity	€313.81 Million	100.00%

LNA Sante SA Competitors by Market Cap

The table below lists competitors of LNA Sante SA ranked by their market capitalization.

Company	Market Cap
HUA YU LIEN Development Co Ltd TW:1436	$271.78 Million
China General Plastics Corp TW:1305	$271.85 Million
Bonava AB (publ) ST:BONAV-B	$271.87 Million
Awfis Space Solutions Ltd NSE:AWFIS	$271.89 Million
Jikai Equipment Manufacturing Co Ltd SHE:002691	$271.65 Million
Stillfront Group AB (publ) ST:SF	$271.64 Million
KANGWON Co. Ltd KQ:114190	$271.39 Million
EBEST Investment & Securities Co. Ltd KQ:078020	$271.26 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in LNA Sante SA's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 299,235,000 to 313,807,000, a change of 14,572,000 (4.9%).
Net income of 21,815,000 contributed positively to equity growth.
Dividend payments of 6,136,000 reduced retained earnings.
Other comprehensive income increased equity by 16,260,000.
Other factors decreased equity by 17,367,000.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	€21.82 Million	+6.95%
Dividends Paid	€6.14 Million	-1.96%
Other Comprehensive Income	€16.26 Million	+5.18%
Other Changes	€-17.37 Million	-5.53%
Total Change	€-	4.87%

Book Value vs Market Value Analysis

This analysis compares LNA Sante 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: 0.98x
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 10.24x to 0.98x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2004-12-31	€2.81	€28.80	x
2005-12-31	€3.04	€28.80	x
2006-12-31	€4.97	€28.80	x
2007-12-31	€5.05	€28.80	x
2008-12-31	€6.41	€28.80	x
2009-12-31	€7.89	€28.80	x
2010-12-31	€8.40	€28.80	x
2011-12-31	€9.36	€28.80	x
2012-12-31	€10.06	€28.80	x
2013-12-31	€10.92	€28.80	x
2014-12-31	€11.72	€28.80	x
2015-12-31	€13.41	€28.80	x
2016-12-31	€17.48	€28.80	x
2017-12-31	€18.65	€28.80	x
2018-12-31	€20.37	€28.80	x
2019-12-31	€19.62	€28.80	x
2020-12-31	€19.69	€28.80	x
2021-12-31	€22.51	€28.80	x
2022-12-31	€27.93	€28.80	x
2023-12-31	€29.27	€28.80	x
2024-12-31	€29.30	€28.80	x

Capital Efficiency Dashboard

This dashboard shows how efficiently LNA Sante 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): 6.95%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 2.70%
• Asset Turnover: 0.52x
• Equity Multiplier: 4.90x
Recent ROE (6.95%) is below the historical average (9.30%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2004	11.21%	4.23%	0.71x	3.76x	€211.20K
2005	7.43%	2.11%	0.98x	3.60x	€-483.20K
2006	6.75%	3.16%	0.67x	3.18x	€-1.13 Million
2007	8.92%	2.85%	0.66x	4.78x	€-415.50K
2008	9.87%	3.14%	0.67x	4.69x	€-65.50K
2009	9.73%	3.07%	0.80x	3.95x	€-170.90K
2010	11.49%	4.00%	0.77x	3.74x	€1.07 Million
2011	10.40%	3.75%	0.64x	4.33x	€323.40K
2012	7.30%	2.40%	0.61x	4.97x	€-2.30 Million
2013	8.33%	2.38%	0.65x	5.42x	€-1.55 Million
2014	7.04%	1.97%	0.61x	5.85x	€-2.95 Million
2015	8.98%	2.50%	0.67x	5.34x	€-1.20 Million
2016	13.71%	4.55%	0.71x	4.24x	€5.85 Million
2017	13.40%	4.98%	0.67x	4.00x	€6.15 Million
2018	10.93%	4.00%	0.75x	3.67x	€1.82 Million
2019	11.00%	3.95%	0.43x	6.45x	€1.90 Million
2020	4.14%	1.36%	0.38x	7.94x	€-11.06 Million
2021	10.88%	3.41%	0.45x	7.08x	€1.90 Million
2022	8.92%	3.54%	0.48x	5.23x	€-3.12 Million
2023	7.82%	3.18%	0.49x	5.04x	€-6.51 Million
2024	6.95%	2.70%	0.52x	4.90x	€-9.57 Million

Industry Comparison

This section compares LNA Sante SA's net assets metrics with peer companies in the Medical Care Facilities industry.

Industry Context

Industry: Medical Care Facilities
Average net assets among peers: $1,633,792,333
Average return on equity (ROE) among peers: -5.61%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
LNA Sante SA (LNA)	€328.27 Million	11.21%	3.79x	$271.76 Million
Clariane SE (CLARI)	$1.90 Billion	3.22%	1.76x	$1.34 Billion
EMEIS SA (EMEIS)	$1.72 Billion	-23.93%	6.79x	$2.24 Billion
Ramsay Generale De Sante (GDS)	$1.28 Billion	3.87%	4.45x	$1.18 Billion

About LNA Sante SA

PA:LNA France Medical Care Facilities

Market Cap

$345.29 Million

€295.35 Million EUR

Market Cap Rank

#15378 Global

#226 in France

Share Price

€28.80

Change (1 day)

-0.69%

52-Week Range

€22.70 - €32.20

All Time High

€62.82