Barry Callebaut AG (BARN) - Net Assets

Latest as of August 2025: CHF2.63 Billion CHF

Based on the latest financial reports, Barry Callebaut AG (BARN) has net assets worth CHF2.63 Billion CHF as of August 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CHF12.64 Billion) and total liabilities (CHF10.02 Billion). 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 CHF2.63 Billion
% of Total Assets 20.78%
Annual Growth Rate 5.94%
5-Year Change -2.17%
10-Year Change 33.27%
Growth Volatility 7.33

Barry Callebaut AG - Net Assets Trend (2002–2025)

This chart illustrates how Barry Callebaut AG's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Barry Callebaut AG (2002–2025)

The table below shows the annual net assets of Barry Callebaut AG from 2002 to 2025.

Year Net Assets Change
2025-08-31 CHF2.63 Billion -7.55%
2024-08-31 CHF2.84 Billion -1.92%
2023-08-31 CHF2.90 Billion -0.25%
2022-08-31 CHF2.90 Billion +8.16%
2021-08-31 CHF2.69 Billion +14.01%
2020-08-31 CHF2.36 Billion -2.42%
2019-08-31 CHF2.41 Billion +5.60%
2018-08-31 CHF2.29 Billion +7.50%
2017-08-31 CHF2.13 Billion +7.86%
2016-08-31 CHF1.97 Billion +10.30%
2015-08-31 CHF1.79 Billion -0.48%
2014-08-31 CHF1.80 Billion +6.49%
2013-08-31 CHF1.69 Billion +23.83%
2012-08-31 CHF1.36 Billion +11.91%
2011-08-31 CHF1.22 Billion -6.62%
2010-08-31 CHF1.30 Billion +3.69%
2009-08-31 CHF1.26 Billion +6.84%
2008-08-31 CHF1.18 Billion +10.67%
2007-08-31 CHF1.06 Billion +5.93%
2006-08-31 CHF1.00 Billion +19.63%
2005-08-31 CHF838.78 Million +3.83%
2004-08-31 CHF807.82 Million +5.47%
2003-08-31 CHF765.89 Million +9.89%
2002-08-31 CHF696.96 Million --

Equity Component Analysis

This analysis shows how different components contribute to Barry Callebaut AG'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 2251.5% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (August 2025)

Component Amount Percentage
Retained Earnings CHF4.15 Billion 158.28%
Common Stock CHF110.00K 0.00%
Other Comprehensive Income CHF-1.52 Billion -57.97%
Total Equity CHF2.62 Billion 100.00%

Barry Callebaut AG Competitors by Market Cap

The table below lists competitors of Barry Callebaut AG ranked by their market capitalization.

Company Market Cap
Oracle Financial Services Software Limited
NSE:OFSS
 		$7.52 Billion
CONCORDIA FINL GROUP
F:YC3
 		$7.53 Billion
Adani Total Gas Limited
NSE:ATGL
 		$7.53 Billion
LKQ Corporation
NASDAQ:LKQ
 		$7.53 Billion
SHIZUOKA FIN. GROUP INC.
F:P2U
 		$7.51 Billion
REXFORD IND.REALTY DL-01
F:3I0
 		$7.51 Billion
Triple Flag Precious Metals Corp
NYSE:TFPM
 		$7.50 Billion
Lottomatica Group SpA
NYSE:LOTMY
 		$7.49 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Barry Callebaut AG's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 2,839,422,000 to 2,622,250,000, a change of -217,172,000 (-7.6%).
  • Net income of 185,867,000 contributed positively to equity growth.
  • Dividend payments of 159,054,000 reduced retained earnings.
  • Share repurchases of 1,880,000 reduced equity.
  • Other comprehensive income decreased equity by 250,257,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income CHF185.87 Million +7.09%
Dividends Paid CHF159.05 Million -6.07%
Share Repurchases CHF1.88 Million -0.07%
Other Comprehensive Income CHF-250.26 Million -9.54%
Other Changes CHF8.15 Million +0.31%
Total Change CHF- -7.65%

Book Value vs Market Value Analysis

This analysis compares Barry Callebaut AG'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: 2.27x
  • 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 8.09x to 2.27x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2002-08-31 CHF134.14 CHF1085.00 x
2003-08-31 CHF146.84 CHF1085.00 x
2004-08-31 CHF154.92 CHF1085.00 x
2005-08-31 CHF162.08 CHF1085.00 x
2006-08-31 CHF192.24 CHF1085.00 x
2007-08-31 CHF204.66 CHF1085.00 x
2008-08-31 CHF227.14 CHF1085.00 x
2009-08-31 CHF242.62 CHF1085.00 x
2010-08-31 CHF251.25 CHF1085.00 x
2011-08-31 CHF234.61 CHF1085.00 x
2012-08-31 CHF261.45 CHF1085.00 x
2013-08-31 CHF320.00 CHF1085.00 x
2014-08-31 CHF324.73 CHF1085.00 x
2015-08-31 CHF321.92 CHF1085.00 x
2016-08-31 CHF355.42 CHF1085.00 x
2017-08-31 CHF382.96 CHF1085.00 x
2018-08-31 CHF411.42 CHF1085.00 x
2019-08-31 CHF435.49 CHF1085.00 x
2020-08-31 CHF427.88 CHF1085.00 x
2021-08-31 CHF488.02 CHF1085.00 x
2022-08-31 CHF528.28 CHF1085.00 x
2023-08-31 CHF527.29 CHF1085.00 x
2024-08-31 CHF517.35 CHF1085.00 x
2025-08-31 CHF477.26 CHF1085.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Barry Callebaut AG 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): 7.09%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 1.26%
  • • Asset Turnover: 1.17x
  • • Equity Multiplier: 4.82x
  • Recent ROE (7.09%) is below the historical average (13.12%), 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 2.80% 0.74% 0.99x 3.82x CHF-49.96 Million
2003 13.63% 2.90% 1.32x 3.57x CHF27.57 Million
2004 14.52% 2.87% 1.47x 3.45x CHF36.23 Million
2005 7.43% 1.52% 1.49x 3.28x CHF-21.45 Million
2006 18.32% 4.93% 1.32x 2.81x CHF83.10 Million
2007 11.71% 3.02% 1.29x 3.01x CHF18.13 Million
2008 17.47% 4.27% 1.29x 3.17x CHF87.86 Million
2009 18.07% 4.65% 1.39x 2.80x CHF101.37 Million
2010 19.33% 5.56% 1.27x 2.74x CHF121.51 Million
2011 14.59% 3.98% 1.37x 2.68x CHF55.89 Million
2012 10.47% 2.94% 1.35x 2.64x CHF6.39 Million
2013 13.27% 4.57% 1.08x 2.69x CHF54.99 Million
2014 14.09% 4.30% 1.14x 2.89x CHF73.32 Million
2015 13.38% 3.80% 1.15x 3.06x CHF59.93 Million
2016 11.09% 3.25% 1.18x 2.88x CHF21.42 Million
2017 14.32% 4.44% 1.24x 2.59x CHF91.17 Million
2018 15.69% 5.13% 1.19x 2.57x CHF129.15 Million
2019 15.43% 5.07% 1.12x 2.71x CHF130.35 Million
2020 13.43% 4.59% 0.96x 3.06x CHF80.70 Million
2021 14.31% 5.33% 0.98x 2.74x CHF115.65 Million
2022 12.43% 4.46% 1.02x 2.73x CHF70.51 Million
2023 15.34% 5.25% 0.99x 2.94x CHF154.75 Million
2024 6.68% 1.83% 0.68x 5.38x CHF-94.16 Million
2025 7.09% 1.26% 1.17x 4.82x CHF-76.36 Million

Industry Comparison

This section compares Barry Callebaut AG's net assets metrics with peer companies in the Confectioners industry.

Industry Context

  • Industry: Confectioners
  • Average net assets among peers: $538,600,000
  • Average return on equity (ROE) among peers: 16.99%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Barry Callebaut AG (BARN) CHF2.63 Billion 2.80% 3.81x $7.52 Billion
Chocoladefabriken Lindt & Spruengli AG N (LISN) $538.60 Million 16.99% 1.79x $18.11 Billion

About Barry Callebaut AG

SW:BARN Switzerland Confectioners
Market Cap
$7.52 Billion
CHF5.95 Billion CHF
Market Cap Rank
#2544 Global
#32 in Switzerland
Share Price
CHF1085.00
Change (1 day)
+1.69%
52-Week Range
CHF726.00 - CHF1523.00
All Time High
CHF2261.42
Categories
Companies in Switzerland Confectioners
About

Barry Callebaut AG, together with its subsidiaries, engages in the manufacture and sale of chocolate and cocoa products in Western Europe, North America, Central and Eastern Europe, Latin America, and internationally. It operates in two segments, Global Chocolate and Global Cocoa. It offers chocolates, chips and chunks, cocoa, cacao fruit, fillings, coatings, nuts, decorations and inclusions, and… Read more