CSU Digital S.A.
CSU Digital S.A., a technology company for financial services, provides digital solutions for payments, embedded finance, customer experience, and loyalty and incentive programs in Brazil. The company operates through two segments: CSU Pays and CSU DX. The CSU Pays segment encompasses solutions in digital payments, loyalty and incentives, and embedded finance, including card processing for issuer… Read more
CSU Digital S.A. (CSUD3) - Net Assets
Latest net assets as of September 2025: R$-96.82 Million BRL
Based on the latest financial reports, CSU Digital S.A. (CSUD3) has net assets worth R$-96.82 Million BRL as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (R$139.93 Million) and total liabilities (R$236.75 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | R$-96.82 Million |
| % of Total Assets | -69.2% |
| Annual Growth Rate | 14.26% |
| 5-Year Change | 63.25% |
| 10-Year Change | 178.74% |
| Growth Volatility | 48.18 |
CSU Digital S.A. - Net Assets Trend (2005–2024)
This chart illustrates how CSU Digital S.A.'s net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for CSU Digital S.A. (2005–2024)
The table below shows the annual net assets of CSU Digital S.A. from 2005 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | R$477.14 Million | +11.13% |
| 2023-12-31 | R$429.36 Million | +12.44% |
| 2022-12-31 | R$381.85 Million | +11.38% |
| 2021-12-31 | R$342.83 Million | +17.30% |
| 2020-12-31 | R$292.27 Million | +13.61% |
| 2019-12-31 | R$257.27 Million | +6.82% |
| 2018-12-31 | R$240.84 Million | +7.57% |
| 2017-12-31 | R$223.88 Million | +15.74% |
| 2016-12-31 | R$193.43 Million | +13.00% |
| 2015-12-31 | R$171.18 Million | +7.56% |
| 2014-12-31 | R$159.15 Million | +3.65% |
| 2013-12-31 | R$153.54 Million | -4.82% |
| 2012-12-31 | R$161.32 Million | +6.79% |
| 2011-12-31 | R$151.06 Million | -0.99% |
| 2010-12-31 | R$152.57 Million | +16.75% |
| 2009-12-31 | R$130.69 Million | +2.51% |
| 2008-12-31 | R$127.48 Million | +7.17% |
| 2007-12-31 | R$118.96 Million | -2.52% |
| 2006-12-31 | R$122.03 Million | +222.04% |
| 2005-12-31 | R$37.89 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to CSU Digital S.A.'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 25045900000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | R$250.46 Million | 52.49% |
| Common Stock | R$229.23 Million | 48.04% |
| Total Equity | R$477.14 Million | 100.00% |
CSU Digital S.A. Competitors by Market Cap
The table below lists competitors of CSU Digital S.A. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
San Neng Group Holdings Co Ltd
TW:6671
|
$31.49 Million |
|
ENVIONEER Co.Ltd
KQ:317870
|
$31.50 Million |
|
Kimteks Poliuretan Sanayi ve Ticaret AS
IS:KMPUR
|
$31.51 Million |
|
Formosa Prosonic Industries
KLSE:9172
|
$31.51 Million |
|
Bali Bintang Sejahtera Tbk PT
JK:BOLA
|
$31.48 Million |
|
Alcadon Group AB
ST:ALCA
|
$31.47 Million |
|
RingNet Co. Ltd
KQ:042500
|
$31.46 Million |
|
Creative Realities Inc
NASDAQ:CREX
|
$31.45 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in CSU Digital S.A.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 429,356,000 to 477,140,000, a change of 47,784,000 (11.1%).
- Net income of 91,177,000 contributed positively to equity growth.
- Dividend payments of 34,517,000 reduced retained earnings.
- Other factors decreased equity by 8,876,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | R$91.18 Million | +19.11% |
| Dividends Paid | R$34.52 Million | -7.23% |
| Other Changes | R$-8.88 Million | -1.86% |
| Total Change | R$- | 11.13% |
Book Value vs Market Value Analysis
This analysis compares CSU Digital S.A.'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: 1.59x
- 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 41.76x to 1.59x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-12-31 | R$0.44 | R$18.40 | x |
| 2006-12-31 | R$1.42 | R$18.40 | x |
| 2007-12-31 | R$2.45 | R$18.40 | x |
| 2008-12-31 | R$2.62 | R$18.40 | x |
| 2009-12-31 | R$2.72 | R$18.40 | x |
| 2010-12-31 | R$3.21 | R$18.40 | x |
| 2011-12-31 | R$3.31 | R$18.40 | x |
| 2012-12-31 | R$3.74 | R$18.40 | x |
| 2013-12-31 | R$3.51 | R$18.40 | x |
| 2014-12-31 | R$3.85 | R$18.40 | x |
| 2015-12-31 | R$4.15 | R$18.40 | x |
| 2016-12-31 | R$4.69 | R$18.40 | x |
| 2017-12-31 | R$5.43 | R$18.40 | x |
| 2018-12-31 | R$5.86 | R$18.40 | x |
| 2019-12-31 | R$6.27 | R$18.40 | x |
| 2020-12-31 | R$7.12 | R$18.40 | x |
| 2021-12-31 | R$8.36 | R$18.40 | x |
| 2022-12-31 | R$9.26 | R$18.40 | x |
| 2023-12-31 | R$10.41 | R$18.40 | x |
| 2024-12-31 | R$11.56 | R$18.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently CSU Digital S.A. 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): 19.11%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 16.06%
- • Asset Turnover: 0.82x
- • Equity Multiplier: 1.46x
- Recent ROE (19.11%) is above the historical average (13.48%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2005 | 47.00% | 5.69% | 1.52x | 5.44x | R$14.02 Million |
| 2006 | -13.92% | -5.17% | 1.42x | 1.89x | R$-29.20 Million |
| 2007 | -8.28% | -30.93% | 0.11x | 2.50x | R$-21.75 Million |
| 2008 | 7.48% | 2.62% | 1.19x | 2.39x | R$-3.21 Million |
| 2009 | 13.68% | 4.53% | 1.41x | 2.14x | R$4.80 Million |
| 2010 | 21.66% | 8.62% | 1.23x | 2.05x | R$17.79 Million |
| 2011 | 14.99% | 5.70% | 1.20x | 2.19x | R$7.54 Million |
| 2012 | 13.76% | 5.89% | 1.12x | 2.09x | R$6.06 Million |
| 2013 | 0.12% | 0.05% | 1.03x | 2.26x | R$-15.18 Million |
| 2014 | 7.07% | 2.80% | 1.13x | 2.23x | R$-4.67 Million |
| 2015 | 11.11% | 4.06% | 1.24x | 2.20x | R$1.89 Million |
| 2016 | 18.05% | 7.49% | 1.32x | 1.83x | R$15.56 Million |
| 2017 | 20.19% | 9.28% | 1.22x | 1.79x | R$22.81 Million |
| 2018 | 13.62% | 7.80% | 1.07x | 1.63x | R$8.72 Million |
| 2019 | 10.43% | 6.19% | 0.87x | 1.93x | R$1.11 Million |
| 2020 | 16.01% | 10.23% | 0.85x | 1.85x | R$17.55 Million |
| 2021 | 17.65% | 11.77% | 0.90x | 1.66x | R$26.21 Million |
| 2022 | 19.27% | 13.70% | 0.88x | 1.59x | R$35.39 Million |
| 2023 | 20.59% | 16.68% | 0.87x | 1.42x | R$45.49 Million |
| 2024 | 19.11% | 16.06% | 0.82x | 1.46x | R$43.46 Million |
Industry Comparison
This section compares CSU Digital S.A.'s net assets metrics with peer companies in the Software - Infrastructure industry.
Industry Context
- Industry: Software - Infrastructure
- Average net assets among peers: $1,709,912,000
- Average return on equity (ROE) among peers: 23.20%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| CSU Digital S.A. (CSUD3) | R$-96.82 Million | 47.00% | N/A | $31.48 Million |
| Clear Sale SA (CLSA3) | $36.97 Million | 20.93% | 0.82x | $172.91 Million |
| CPAY34 (CPAY34) | $3.12 Billion | 32.15% | 4.75x | $4.67 Billion |
| F5, Inc. (F1FI34) | $3.59 Billion | 19.28% | 0.76x | $3.31 Billion |
| Locaweb Serviços de Internet S.A. (LWSA3) | $88.33 Million | 20.46% | 4.82x | $130.33 Million |