Comelf SA
Comelf S.A. engages in the manufacture and sale of engines and turbines in Romania and internationally. It operates through Stainless Steel Products Factory; Terrasier Machinery and Equipment Factory, Filters and Electrofilters; and Factory of Components and Landscaping Machines segments. The company offers various industrial equipment and components, including energy industry, earthmoving machin… Read more
Comelf SA (CMF) - Net Assets
Latest net assets as of September 2025: RON79.73 Million RON
Based on the latest financial reports, Comelf SA (CMF) has net assets worth RON79.73 Million RON as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (RON160.50 Million) and total liabilities (RON80.77 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 | RON79.73 Million |
| % of Total Assets | 49.68% |
| Annual Growth Rate | 2.7% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 2.07 |
Comelf SA - Net Assets Trend (2020–2024)
This chart illustrates how Comelf 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 Comelf SA (2020–2024)
The table below shows the annual net assets of Comelf SA from 2020 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | RON81.14 Million | -0.80% |
| 2023-12-31 | RON81.79 Million | +4.53% |
| 2022-12-31 | RON78.24 Million | +3.72% |
| 2021-12-31 | RON75.44 Million | +3.45% |
| 2020-12-31 | RON72.93 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Comelf 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 761.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | RON10.37 Million | 12.79% |
| Other Components | RON70.76 Million | 87.21% |
| Total Equity | RON81.14 Million | 100.00% |
Comelf SA Competitors by Market Cap
The table below lists competitors of Comelf SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Southern ITS International Inc
PINK:SITS
|
$4.16 Million |
|
THERMO FISHER SCIEN
MU:TN8
|
$4.16 Million |
|
Bank Permata Tbk
JK:BNLI
|
$4.16 Million |
|
T.C.J. Asia Public Company Limited
BK:TCJ
|
$4.17 Million |
|
Przedsiebiorstwo Produkcyjno Handlowe Kompap SA
WAR:KMP
|
$4.16 Million |
|
Streamplay Studio Ltd
AU:SP8
|
$4.16 Million |
|
Unibap AB
ST:UNIBAP
|
$4.15 Million |
|
Elektrocieplownia Bedzin
WAR:BDZ
|
$4.15 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Comelf SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 81,791,384 to 81,136,726, a change of -654,658 (-0.8%).
- Net income of 8,990,433 contributed positively to equity growth.
- Other factors decreased equity by 9,645,091.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | RON8.99 Million | +11.08% |
| Other Changes | RON-9.65 Million | -11.89% |
| Total Change | RON- | -0.80% |
Book Value vs Market Value Analysis
This analysis compares Comelf 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: 1.30x
- 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 1.45x to 1.30x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-12-31 | RON3.24 | RON4.70 | x |
| 2021-12-31 | RON3.36 | RON4.70 | x |
| 2022-12-31 | RON3.48 | RON4.70 | x |
| 2023-12-31 | RON3.64 | RON4.70 | x |
| 2024-12-31 | RON3.61 | RON4.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Comelf 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): 11.08%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.41%
- • Asset Turnover: 1.05x
- • Equity Multiplier: 1.94x
- Recent ROE (11.08%) is above the historical average (7.43%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 3.71% | 2.35% | 0.81x | 1.95x | RON-4.59 Million |
| 2021 | 5.68% | 3.08% | 0.89x | 2.07x | RON-3.26 Million |
| 2022 | 5.29% | 2.44% | 1.01x | 2.15x | RON-3.68 Million |
| 2023 | 11.41% | 5.11% | 1.09x | 2.05x | RON1.15 Million |
| 2024 | 11.08% | 5.41% | 1.05x | 1.94x | RON876.76K |
Industry Comparison
This section compares Comelf SA's net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $-121,632,396
- Average return on equity (ROE) among peers: -3.29%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Comelf SA (CMF) | RON79.73 Million | 3.71% | 1.01x | $4.16 Million |
| ARMATURA S.A. (ARM) | $8.05 Million | -11.00% | 0.12x | $178.20K |
| GRUPUL INDUSTRIAL ELECTROCONTACT S.A. (ECT) | $15.60 Million | 1.12% | 0.09x | $408.26K |
| UCM RESITA S.A. (UCM) | $-388.54 Million | 0.00% | 0.00x | $1.09K |