Lectra SA
Lectra SA provides industrial intelligence solutions for fashion, automotive, furniture markets, and other industries in Europe, the Americas, the Asia Pacific, and internationally. The company designs, manufactures and markets end-to-end integrated technology solutions, which combines software, automated cutting equipment, and data, as well as associated services, including technical maintenance… Read more
Lectra SA (LSS) - Net Assets
Latest net assets as of December 2025: €360.29 Million EUR
Based on the latest financial reports, Lectra SA (LSS) has net assets worth €360.29 Million EUR as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€818.86 Million) and total liabilities (€458.57 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 | €360.29 Million |
| % of Total Assets | 44.0% |
| Annual Growth Rate | 7.19% |
| 5-Year Change | -10.1% |
| 10-Year Change | 171.75% |
| Growth Volatility | 31.37 |
Lectra SA - Net Assets Trend (2002–2025)
This chart illustrates how Lectra SA's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lectra SA (2002–2025)
The table below shows the annual net assets of Lectra SA from 2002 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €360.29 Million | -3.76% |
| 2024-12-31 | €374.35 Million | -10.41% |
| 2023-12-31 | €417.86 Million | -7.60% |
| 2022-12-31 | €452.22 Million | +12.83% |
| 2021-12-31 | €400.79 Million | +108.55% |
| 2020-12-31 | €192.17 Million | +5.00% |
| 2019-12-31 | €183.02 Million | +7.42% |
| 2018-12-31 | €170.38 Million | +12.68% |
| 2017-12-31 | €151.21 Million | +14.05% |
| 2016-12-31 | €132.58 Million | +17.38% |
| 2015-12-31 | €112.95 Million | +19.97% |
| 2014-12-31 | €94.15 Million | +12.31% |
| 2013-12-31 | €83.83 Million | +28.33% |
| 2012-12-31 | €65.32 Million | +11.31% |
| 2011-12-31 | €58.69 Million | +39.62% |
| 2010-12-31 | €42.03 Million | +70.25% |
| 2009-12-31 | €24.69 Million | -12.20% |
| 2008-12-31 | €28.12 Million | +6.92% |
| 2007-12-31 | €26.30 Million | -63.57% |
| 2006-12-31 | €72.20 Million | +7.83% |
| 2005-12-31 | €66.96 Million | -22.50% |
| 2004-12-31 | €86.40 Million | +4.45% |
| 2003-12-31 | €82.72 Million | +13.36% |
| 2002-12-31 | €72.97 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lectra 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 544.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €164.64 Million | 47.74% |
| Common Stock | €38.06 Million | 11.04% |
| Other Comprehensive Income | €-1.48 Million | -0.43% |
| Other Components | €143.64 Million | 41.65% |
| Total Equity | €344.86 Million | 100.00% |
Lectra SA Competitors by Market Cap
The table below lists competitors of Lectra SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Rayhoo Motor Dies Co Ltd
SHE:002997
|
$508.49 Million |
|
Viva China Holdings Limited
PINK:VVCHF
|
$508.89 Million |
|
CITIC Telecom International Holdings Limited
PINK:CCTTF
|
$509.02 Million |
|
Sanquan Food Co Ltd
SHE:002216
|
$509.19 Million |
|
Gold Royalty Corp.
NYSE MKT:GROY
|
$508.32 Million |
|
Midland States Bancorp Inc
NASDAQ:MSBIP
|
$507.98 Million |
|
Beijing Hualu Baina Film TV
SHE:300291
|
$507.72 Million |
|
Top Resource Conservation Engineering Co Ltd
SHE:300332
|
$507.68 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lectra SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 353,287,000 to 344,860,000, a change of -8,427,000 (-2.4%).
- Net income of 25,964,000 contributed positively to equity growth.
- Dividend payments of 15,199,000 reduced retained earnings.
- Share repurchases of 9,118,000 reduced equity.
- New share issuances of 10,861,000 increased equity.
- Other comprehensive income decreased equity by 36,873,999.
- Other factors increased equity by 15,938,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €25.96 Million | +7.53% |
| Dividends Paid | €15.20 Million | -4.41% |
| Share Repurchases | €9.12 Million | -2.64% |
| Share Issuances | €10.86 Million | +3.15% |
| Other Comprehensive Income | €-36.87 Million | -10.69% |
| Other Changes | €15.94 Million | +4.62% |
| Total Change | €- | -2.39% |
Book Value vs Market Value Analysis
This analysis compares Lectra 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: 1.96x
- 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 8.72x to 1.96x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2002-12-31 | €2.03 | €17.72 | x |
| 2003-12-31 | €2.31 | €17.72 | x |
| 2004-12-31 | €2.31 | €17.72 | x |
| 2005-12-31 | €1.85 | €17.72 | x |
| 2006-12-31 | €2.03 | €17.72 | x |
| 2007-12-31 | €0.84 | €17.72 | x |
| 2008-12-31 | €1.00 | €17.72 | x |
| 2009-12-31 | €0.88 | €17.72 | x |
| 2010-12-31 | €1.48 | €17.72 | x |
| 2011-12-31 | €2.00 | €17.72 | x |
| 2012-12-31 | €2.23 | €17.72 | x |
| 2013-12-31 | €2.83 | €17.72 | x |
| 2014-12-31 | €3.06 | €17.72 | x |
| 2015-12-31 | €3.59 | €17.72 | x |
| 2016-12-31 | €4.17 | €17.72 | x |
| 2017-12-31 | €4.68 | €17.72 | x |
| 2018-12-31 | €5.27 | €17.72 | x |
| 2019-12-31 | €5.64 | €17.72 | x |
| 2020-12-31 | €5.91 | €17.72 | x |
| 2021-12-31 | €11.05 | €17.72 | x |
| 2022-12-31 | €11.77 | €17.72 | x |
| 2023-12-31 | €10.75 | €17.72 | x |
| 2024-12-31 | €9.26 | €17.72 | x |
| 2025-12-31 | €9.05 | €17.72 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lectra 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): 7.53%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.12%
- • Asset Turnover: 0.62x
- • Equity Multiplier: 2.37x
- Recent ROE (7.53%) is below the historical average (13.09%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | 4.87% | 1.92% | 1.30x | 1.95x | €-3.75 Million |
| 2003 | 9.00% | 4.03% | 1.24x | 1.80x | €-825.00K |
| 2004 | 7.07% | 2.93% | 1.07x | 2.25x | €-2.53 Million |
| 2005 | -18.41% | -5.84% | 1.25x | 2.53x | €-19.02 Million |
| 2006 | 16.81% | 5.62% | 1.32x | 2.27x | €4.92 Million |
| 2007 | 22.10% | 2.68% | 1.21x | 6.79x | €3.18 Million |
| 2008 | 11.52% | 1.63% | 1.15x | 6.15x | €426.20K |
| 2009 | -14.67% | -2.37% | 0.95x | 6.54x | €-6.09 Million |
| 2010 | 37.23% | 8.22% | 1.14x | 3.98x | €11.44 Million |
| 2011 | 33.15% | 9.45% | 1.22x | 2.87x | €13.59 Million |
| 2012 | 20.40% | 6.72% | 1.17x | 2.60x | €6.79 Million |
| 2013 | 25.98% | 10.72% | 1.09x | 2.23x | €13.39 Million |
| 2014 | 15.26% | 6.80% | 1.00x | 2.24x | €4.96 Million |
| 2015 | 20.70% | 9.83% | 1.01x | 2.09x | €12.08 Million |
| 2016 | 20.11% | 10.25% | 0.99x | 1.98x | €13.40 Million |
| 2017 | 19.35% | 10.56% | 0.97x | 1.88x | €14.14 Million |
| 2018 | 16.87% | 10.17% | 0.93x | 1.78x | €11.70 Million |
| 2019 | 16.03% | 10.47% | 0.82x | 1.88x | €11.02 Million |
| 2020 | 9.13% | 7.42% | 0.69x | 1.78x | €-1.67 Million |
| 2021 | 7.10% | 7.29% | 0.49x | 2.00x | €-11.55 Million |
| 2022 | 9.87% | 8.50% | 0.63x | 1.86x | €-564.10K |
| 2023 | 8.27% | 7.10% | 0.59x | 1.97x | €-7.08 Million |
| 2024 | 8.82% | 5.92% | 0.58x | 2.59x | €-4.16 Million |
| 2025 | 7.53% | 5.12% | 0.62x | 2.37x | €-8.52 Million |
Industry Comparison
This section compares Lectra SA's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $36,383,094
- Average return on equity (ROE) among peers: -7.64%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lectra SA (LSS) | €360.29 Million | 4.87% | 1.27x | $508.47 Million |
| 74SW (74SW) | $258.37 Million | 13.78% | 0.52x | $325.46K |
| Sidetrade (ALBFR) | $26.09 Million | 12.94% | 1.44x | $126.60 Million |
| Immersion SA (ALIMR) | $2.13 Million | -7.67% | 1.78x | $792.66K |
| NamR SA (ALNMR) | $-270.38K | 0.00% | 0.00x | $460.23K |
| Energisme (ALNRG) | $2.99 Million | -197.95% | 2.82x | $9.87 Million |
| Prologue (ALPRG) | $-15.10 Million | 0.00% | 0.00x | $18.88 Million |
| Prodware (ALPRO) | $48.65 Million | 16.89% | 1.54x | $1.71 Million |
| Streamwide (ALSTW) | $9.49 Million | 21.05% | 0.50x | $87.34 Million |
| Blockchain Group SA (ALTBG) | $1.47 Million | 95.70% | 8.54x | $267.70 Million |
| TaTaTu SpA (ALTTU) | $30.03 Million | -31.13% | 4.25x | $151.21 Million |