CSU Digital S.A. (CSUD3) - Net Assets
Based on the latest financial reports, CSU Digital S.A. (CSUD3) has net assets worth R$-96.82 Million BRL (≈ $-19.00 Million USD) 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 ≈ $27.46 Million USD) and total liabilities (R$236.75 Million ≈ $46.46 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check CSU Digital S.A. tangible equity quality to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | R$-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. See CSUD3 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
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. For live valuation and market cap data, see CSU Digital S.A. stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | R$477.14 Million ≈ $93.62 Million |
+11.13% |
| 2023-12-31 | R$429.36 Million ≈ $84.25 Million |
+12.44% |
| 2022-12-31 | R$381.85 Million ≈ $74.93 Million |
+11.38% |
| 2021-12-31 | R$342.83 Million ≈ $67.27 Million |
+17.30% |
| 2020-12-31 | R$292.27 Million ≈ $57.35 Million |
+13.61% |
| 2019-12-31 | R$257.27 Million ≈ $50.48 Million |
+6.82% |
| 2018-12-31 | R$240.84 Million ≈ $47.26 Million |
+7.57% |
| 2017-12-31 | R$223.88 Million ≈ $43.93 Million |
+15.74% |
| 2016-12-31 | R$193.43 Million ≈ $37.95 Million |
+13.00% |
| 2015-12-31 | R$171.18 Million ≈ $33.59 Million |
+7.56% |
| 2014-12-31 | R$159.15 Million ≈ $31.23 Million |
+3.65% |
| 2013-12-31 | R$153.54 Million ≈ $30.13 Million |
-4.82% |
| 2012-12-31 | R$161.32 Million ≈ $31.65 Million |
+6.79% |
| 2011-12-31 | R$151.06 Million ≈ $29.64 Million |
-0.99% |
| 2010-12-31 | R$152.57 Million ≈ $29.94 Million |
+16.75% |
| 2009-12-31 | R$130.69 Million ≈ $25.64 Million |
+2.51% |
| 2008-12-31 | R$127.48 Million ≈ $25.01 Million |
+7.17% |
| 2007-12-31 | R$118.96 Million ≈ $23.34 Million |
-2.52% |
| 2006-12-31 | R$122.03 Million ≈ $23.94 Million |
+222.04% |
| 2005-12-31 | R$37.89 Million ≈ $7.44 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 |
|---|---|
|
D O Green Technologies Bhd
KLSE:7204
|
$122.92 Million |
|
Torque Metals Ltd
AU:TOR
|
$123.07 Million |
|
Pioneer Floating Rate Trust
NYSE:PHD
|
$123.13 Million |
|
DIO Corporation
KQ:039840
|
$123.22 Million |
|
Carbios
PA:ALCRB
|
$122.88 Million |
|
Jindal Photo Limited
NSE:JINDALPHOT
|
$122.87 Million |
|
Tesoro Gold Ltd
AU:TSO
|
$122.86 Million |
|
Serviceware SE
F:SJJ
|
$122.85 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: 1.31x
- 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 34.38x to 1.31x 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$15.15 | x |
| 2006-12-31 | R$1.42 | R$15.15 | x |
| 2007-12-31 | R$2.45 | R$15.15 | x |
| 2008-12-31 | R$2.62 | R$15.15 | x |
| 2009-12-31 | R$2.72 | R$15.15 | x |
| 2010-12-31 | R$3.21 | R$15.15 | x |
| 2011-12-31 | R$3.31 | R$15.15 | x |
| 2012-12-31 | R$3.74 | R$15.15 | x |
| 2013-12-31 | R$3.51 | R$15.15 | x |
| 2014-12-31 | R$3.85 | R$15.15 | x |
| 2015-12-31 | R$4.15 | R$15.15 | x |
| 2016-12-31 | R$4.69 | R$15.15 | x |
| 2017-12-31 | R$5.43 | R$15.15 | x |
| 2018-12-31 | R$5.86 | R$15.15 | x |
| 2019-12-31 | R$6.27 | R$15.15 | x |
| 2020-12-31 | R$7.12 | R$15.15 | x |
| 2021-12-31 | R$8.36 | R$15.15 | x |
| 2022-12-31 | R$9.26 | R$15.15 | x |
| 2023-12-31 | R$10.41 | R$15.15 | x |
| 2024-12-31 | R$11.56 | R$15.15 | 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: $2,745,843,000
- Average return on equity (ROE) among peers: 1.54%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| CSU Digital S.A. (CSUD3) | R$-96.82 Million | 47.00% | N/A | $122.92 Million |
| Locaweb Serviços de Internet S.A. (LWSA3) | $2.75 Billion | 1.54% | 0.46x | $389.48 Million |
About 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