COSMO Pharmaceuticals SA (COPN) - Net Assets

Latest as of December 2025: CHF488.80 Million CHF ≈ $617.97 Million USD

Based on the latest financial reports, COSMO Pharmaceuticals SA (COPN) has net assets worth CHF488.80 Million CHF (≈ $617.97 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CHF612.16 Million ≈ $773.93 Million USD) and total liabilities (CHF123.36 Million ≈ $155.96 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 COSMO Pharmaceuticals SA (COPN) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CHF488.80 Million
% of Total Assets	79.85%
Annual Growth Rate	N/A
5-Year Change	-4.66%
10-Year Change	17.62%
Growth Volatility	196.27

COSMO Pharmaceuticals SA - Net Assets Trend (2004–2025)

This chart illustrates how COSMO Pharmaceuticals SA's net assets have evolved over time, based on quarterly financial data. Also explore COPN asset base for the complete picture of this company's asset base.

Annual Net Assets for COSMO Pharmaceuticals SA (2004–2025)

The table below shows the annual net assets of COSMO Pharmaceuticals SA from 2004 to 2025. For live valuation and market cap data, see COPN stock market capitalisation.

Year	Net Assets	Change
2025-12-31	CHF488.80 Million ≈ $617.97 Million	-3.23%
2024-12-31	CHF505.09 Million ≈ $638.57 Million	+17.73%
2023-12-31	CHF429.04 Million ≈ $542.42 Million	-7.49%
2022-12-31	CHF463.79 Million ≈ $586.35 Million	-9.54%
2021-12-31	CHF512.68 Million ≈ $648.16 Million	+28.13%
2020-12-31	CHF400.12 Million ≈ $505.87 Million	+1.62%
2019-12-31	CHF393.73 Million ≈ $497.78 Million	-11.49%
2018-12-31	CHF444.85 Million ≈ $562.42 Million	-5.37%
2017-12-31	CHF470.12 Million ≈ $594.35 Million	+13.13%
2016-12-31	CHF415.56 Million ≈ $525.38 Million	+2.95%
2015-12-31	CHF403.65 Million ≈ $510.32 Million	+165.05%
2014-12-31	CHF152.29 Million ≈ $192.53 Million	-30.83%
2013-12-31	CHF220.16 Million ≈ $278.34 Million	+76.69%
2012-12-31	CHF124.60 Million ≈ $157.53 Million	+96.43%
2011-12-31	CHF63.43 Million ≈ $80.20 Million	+8.68%
2010-12-31	CHF58.37 Million ≈ $73.79 Million	-2.39%
2009-12-31	CHF59.80 Million ≈ $75.60 Million	+38.30%
2008-12-31	CHF43.24 Million ≈ $54.66 Million	+23.01%
2007-12-31	CHF35.15 Million ≈ $44.44 Million	+557.69%
2006-12-31	CHF5.34 Million ≈ $6.76 Million	+746.91%
2005-12-31	CHF631.00K ≈ $797.75K	+171.70%
2004-12-31	CHF-880.00K ≈ $-1.11 Million	--

Equity Component Analysis

This analysis shows how different components contribute to COSMO Pharmaceuticals 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 31976007900.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CHF315.86 Million	65.54%
Common Stock	CHF4.56 Million	0.95%
Other Comprehensive Income	CHF9.78 Million	2.03%
Other Components	CHF151.73 Million	31.48%
Total Equity	CHF481.92 Million	100.00%

COSMO Pharmaceuticals SA Competitors by Market Cap

The table below lists competitors of COSMO Pharmaceuticals SA ranked by their market capitalization.

Company	Market Cap
Yapp Automotive Systems Co Ltd SHG:603013	$1.52 Billion
Bio-Rad Laboratories Inc NYSE:BIO-B	$1.52 Billion
MD Pictures Tbk PT JK:FILM	$1.52 Billion
Acadia Healthcare Company Inc NASDAQ:ACHC	$1.52 Billion
QCR Holdings Inc NASDAQ:QCRH	$1.52 Billion
Hyundai Green Food Co Ltd KO:005440	$1.52 Billion
Guangdong Homa Appliances Co Ltd SHE:002668	$1.52 Billion
Harrow Health Inc NASDAQ:HROW	$1.51 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in COSMO Pharmaceuticals SA's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 498,330,000 to 481,923,255, a change of -16,406,745 (-3.3%).
Net loss of 3,631,568 reduced equity.
Dividend payments of 32,896,504 reduced retained earnings.
Share repurchases of 7,966,705 reduced equity.
New share issuances of 21,780,000 increased equity.
Other comprehensive income increased equity by 29,065,352.
Other factors decreased equity by 22,757,320.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CHF-3.63 Million	-0.75%
Dividends Paid	CHF32.90 Million	-6.83%
Share Repurchases	CHF7.97 Million	-1.65%
Share Issuances	CHF21.78 Million	+4.52%
Other Comprehensive Income	CHF29.07 Million	+6.03%
Other Changes	CHF-22.76 Million	-4.72%
Total Change	CHF-	-3.29%

Book Value vs Market Value Analysis

This analysis compares COSMO Pharmaceuticals 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: 2.72x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2004-12-31	CHF-0.38	CHF82.00	x
2005-12-31	CHF0.25	CHF82.00	x
2006-12-31	CHF0.61	CHF82.00	x
2007-12-31	CHF2.63	CHF82.00	x
2008-12-31	CHF3.12	CHF82.00	x
2009-12-31	CHF4.03	CHF82.00	x
2010-12-31	CHF3.92	CHF82.00	x
2011-12-31	CHF4.38	CHF82.00	x
2012-12-31	CHF9.03	CHF82.00	x
2013-12-31	CHF15.39	CHF82.00	x
2014-12-31	CHF10.44	CHF82.00	x
2015-12-31	CHF28.03	CHF82.00	x
2016-12-31	CHF28.85	CHF82.00	x
2017-12-31	CHF31.74	CHF82.00	x
2018-12-31	CHF29.57	CHF82.00	x
2019-12-31	CHF26.91	CHF82.00	x
2020-12-31	CHF27.65	CHF82.00	x
2021-12-31	CHF29.89	CHF82.00	x
2022-12-31	CHF27.82	CHF82.00	x
2023-12-31	CHF26.21	CHF82.00	x
2024-12-31	CHF30.35	CHF82.00	x
2025-12-31	CHF30.18	CHF82.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently COSMO Pharmaceuticals 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): -0.75%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -3.46%
• Asset Turnover: 0.17x
• Equity Multiplier: 1.27x
Recent ROE (-0.75%) is below the historical average (16.00%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2004	0.00%	-19.92%	0.47x	0.00x	CHF-2.11 Million
2005	132.81%	5.40%	0.55x	44.71x	CHF774.90K
2006	-2.56%	-0.90%	0.64x	4.42x	CHF-671.40K
2007	0.33%	0.53%	0.46x	1.34x	CHF-3.40 Million
2008	21.74%	27.51%	0.59x	1.34x	CHF5.08 Million
2009	6.77%	15.18%	0.37x	1.20x	CHF-1.93 Million
2010	6.21%	11.25%	0.35x	1.58x	CHF-2.20 Million
2011	12.04%	22.70%	0.43x	1.23x	CHF1.29 Million
2012	15.53%	32.46%	0.39x	1.22x	CHF6.88 Million
2013	31.22%	121.94%	0.23x	1.10x	CHF46.72 Million
2014	48.15%	92.12%	0.35x	1.48x	CHF58.09 Million
2015	61.49%	409.51%	0.14x	1.08x	CHF207.83 Million
2016	4.65%	28.58%	0.15x	1.07x	CHF-22.21 Million
2017	-6.90%	-48.25%	0.14x	1.06x	CHF-79.46 Million
2018	-4.07%	-27.52%	0.10x	1.41x	CHF-62.43 Million
2019	-6.22%	-39.19%	0.11x	1.49x	CHF-63.87 Million
2020	-1.97%	-12.96%	0.10x	1.49x	CHF-47.91 Million
2021	4.29%	33.30%	0.08x	1.59x	CHF-28.86 Million
2022	3.77%	16.87%	0.13x	1.66x	CHF-28.47 Million
2023	-1.17%	-5.32%	0.17x	1.31x	CHF-47.15 Million
2024	26.74%	49.94%	0.41x	1.30x	CHF83.40 Million
2025	-0.75%	-3.46%	0.17x	1.27x	CHF-51.82 Million

Industry Comparison

This section compares COSMO Pharmaceuticals SA's net assets metrics with peer companies in the Drug Manufacturers - General industry.

Industry Context

Industry: Drug Manufacturers - General
Average net assets among peers: $31,106,617,750
Average return on equity (ROE) among peers: 40.14%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
COSMO Pharmaceuticals SA (COPN)	CHF488.80 Million	0.00%	0.25x	$1.52 Billion
Novartis AG (NOVN)	$46.52 Billion	31.49%	1.48x	$241.30 Billion
Roche Holding AG (RO)	$23.30 Billion	38.04%	2.25x	$44.05 Billion
Roche Holding AG (ROG)	$16.73 Billion	57.02%	2.87x	$279.33 Billion
Roche Holding AG (ROP)	$37.88 Billion	34.00%	1.66x	$254.60 Billion

About COSMO Pharmaceuticals SA

SW:COPN Switzerland Drug Manufacturers - General

Market Cap

$1.78 Billion

CHF1.40 Billion CHF

Market Cap Rank

#7338 Global

#101 in Switzerland

Share Price

CHF82.00

Change (1 day)

-0.36%

52-Week Range

CHF48.35 - CHF124.80

All Time High

CHF171.24