Comet Holding AG (COTN) - Net Assets

Latest as of December 2025: CHF308.77 Million CHF ≈ $390.37 Million USD

Based on the latest financial reports, Comet Holding AG (COTN) has net assets worth CHF308.77 Million CHF (≈ $390.37 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 (CHF508.00 Million ≈ $642.24 Million USD) and total liabilities (CHF199.23 Million ≈ $251.88 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. Explore cash flow conversion of Comet Holding AG to assess how effectively this company generates cash.

Key Net Assets Metrics

Metric Value
Current Net Assets CHF308.77 Million
% of Total Assets 60.78%
Annual Growth Rate 7.27%
5-Year Change 12.29%
10-Year Change 75.09%
Growth Volatility 13.73

Comet Holding AG - Net Assets Trend (2002–2025)

This chart illustrates how Comet Holding AG's net assets have evolved over time, based on quarterly financial data. Explore COTN long-term investments to assets to see how much of total assets are deployed in long-term investments.

Annual Net Assets for Comet Holding AG (2002–2025)

The table below shows the annual net assets of Comet Holding AG from 2002 to 2025. For live valuation and market cap data, see COTN market cap.

Year Net Assets Change
2025-12-31 CHF308.77 Million
≈ $390.37 Million		 -5.12%
2024-12-31 CHF325.44 Million
≈ $411.44 Million		 +9.91%
2023-12-31 CHF296.09 Million
≈ $374.34 Million		 -10.69%
2022-12-31 CHF331.53 Million
≈ $419.15 Million		 +20.57%
2021-12-31 CHF274.98 Million
≈ $347.65 Million		 +27.92%
2020-12-31 CHF214.96 Million
≈ $271.76 Million		 +9.70%
2019-12-31 CHF195.95 Million
≈ $247.73 Million		 -1.18%
2018-12-31 CHF198.29 Million
≈ $250.69 Million		 -1.62%
2017-12-31 CHF201.55 Million
≈ $254.81 Million		 +14.29%
2016-12-31 CHF176.34 Million
≈ $222.95 Million		 +8.72%
2015-12-31 CHF162.21 Million
≈ $205.07 Million		 +1.53%
2014-12-31 CHF159.77 Million
≈ $201.99 Million		 +15.90%
2013-12-31 CHF137.85 Million
≈ $174.28 Million		 +17.04%
2012-12-31 CHF117.79 Million
≈ $148.91 Million		 -1.27%
2011-12-31 CHF119.30 Million
≈ $150.82 Million		 +6.77%
2010-12-31 CHF111.73 Million
≈ $141.26 Million		 -0.57%
2009-12-31 CHF112.37 Million
≈ $142.07 Million		 -11.33%
2008-12-31 CHF126.73 Million
≈ $160.22 Million		 -1.94%
2007-12-31 CHF129.23 Million
≈ $163.38 Million		 +50.10%
2006-12-31 CHF86.09 Million
≈ $108.85 Million		 +1.73%
2005-12-31 CHF84.63 Million
≈ $106.99 Million		 +11.38%
2004-12-31 CHF75.98 Million
≈ $96.06 Million		 +25.44%
2003-12-31 CHF60.57 Million
≈ $76.58 Million		 -1.47%
2002-12-31 CHF61.47 Million
≈ $77.72 Million		 --

Equity Component Analysis

This analysis shows how different components contribute to Comet Holding 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 618.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component Amount Percentage
Retained Earnings CHF357.14 Million 115.67%
Common Stock CHF7.77 Million 2.52%
Other Comprehensive Income CHF-55.22 Million -17.88%
Total Equity CHF308.77 Million 100.00%

Comet Holding AG Competitors by Market Cap

The table below lists competitors of Comet Holding AG ranked by their market capitalization.

Company Market Cap
China Leadshine Technology Co Ltd
SHE:002979
 $2.60 Billion
Shurgard Self Storage SA
BR:SHUR
 $2.60 Billion
Predictive Discovery Ltd
AU:PDI
 $2.60 Billion
Sims Metal Management Ltd
F:I8M
 $2.60 Billion
Shake Shack Inc
NYSE:SHAK
 $2.60 Billion
Pt Pradiksi Gunatama Tbk
JK:PGUN
 $2.60 Billion
Hubei TKD Crystal Electn
SHG:603738
 $2.60 Billion
Primarius Technologies Co. Ltd. A
SHG:688206
 $2.59 Billion

Equity Growth Attribution

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

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 325,438,000 to 308,769,000, a change of -16,669,000 (-5.1%).
  • Net income of 12,208,000 contributed positively to equity growth.
  • Dividend payments of 11,654,000 reduced retained earnings.
  • Share repurchases of 439,000 reduced equity.
  • Other comprehensive income decreased equity by 16,627,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income CHF12.21 Million +3.95%
Dividends Paid CHF11.65 Million -3.77%
Share Repurchases CHF439.00K -0.14%
Other Comprehensive Income CHF-16.63 Million -5.38%
Other Changes CHF-157.00K -0.05%
Total Change CHF- -5.12%

Book Value vs Market Value Analysis

This analysis compares Comet Holding 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: 9.25x
  • The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
  • The price-to-book ratio has decreased from 28.98x to 9.25x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2002-12-31 CHF12.69 CHF367.80 x
2003-12-31 CHF12.45 CHF367.80 x
2004-12-31 CHF14.13 CHF367.80 x
2005-12-31 CHF14.38 CHF367.80 x
2006-12-31 CHF14.45 CHF367.80 x
2007-12-31 CHF19.29 CHF367.80 x
2008-12-31 CHF16.92 CHF367.80 x
2009-12-31 CHF14.88 CHF367.80 x
2010-12-31 CHF14.75 CHF367.80 x
2011-12-31 CHF15.69 CHF367.80 x
2012-12-31 CHF15.63 CHF367.80 x
2013-12-31 CHF18.22 CHF367.80 x
2014-12-31 CHF20.72 CHF367.80 x
2015-12-31 CHF20.98 CHF367.80 x
2016-12-31 CHF22.78 CHF367.80 x
2017-12-31 CHF26.01 CHF367.80 x
2018-12-31 CHF25.56 CHF367.80 x
2019-12-31 CHF25.24 CHF367.80 x
2020-12-31 CHF27.68 CHF367.80 x
2021-12-31 CHF35.40 CHF367.80 x
2022-12-31 CHF42.66 CHF367.80 x
2023-12-31 CHF38.10 CHF367.80 x
2024-12-31 CHF41.90 CHF367.80 x
2025-12-31 CHF39.76 CHF367.80 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Comet Holding 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): 3.95%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 2.67%
  • • Asset Turnover: 0.90x
  • • Equity Multiplier: 1.65x
  • Recent ROE (3.95%) is below the historical average (8.75%), 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 8.55% 7.07% 0.66x 1.83x CHF-889.40K
2003 1.71% 1.84% 0.54x 1.72x CHF-5.02 Million
2004 3.69% 3.47% 0.63x 1.68x CHF-4.80 Million
2005 8.73% 8.13% 0.67x 1.60x CHF-1.07 Million
2006 2.84% 2.55% 0.70x 1.59x CHF-6.16 Million
2007 4.18% 3.16% 0.63x 2.12x CHF-7.52 Million
2008 6.53% 3.72% 0.89x 1.97x CHF-4.40 Million
2009 -11.33% -8.44% 0.66x 2.04x CHF-23.97 Million
2010 6.70% 3.44% 1.01x 1.92x CHF-3.68 Million
2011 8.43% 4.63% 1.04x 1.75x CHF-1.87 Million
2012 5.03% 2.76% 1.06x 1.72x CHF-5.85 Million
2013 11.67% 6.45% 1.10x 1.65x CHF2.31 Million
2014 16.45% 9.13% 1.17x 1.54x CHF10.30 Million
2015 10.55% 6.06% 1.10x 1.58x CHF885.50K
2016 15.50% 8.22% 0.96x 1.96x CHF9.70 Million
2017 17.59% 8.00% 1.14x 1.93x CHF15.31 Million
2018 6.19% 2.81% 1.15x 1.92x CHF-7.55 Million
2019 6.14% 3.24% 0.95x 2.00x CHF-7.57 Million
2020 12.87% 6.99% 0.90x 2.05x CHF6.17 Million
2021 24.52% 13.13% 1.04x 1.79x CHF39.94 Million
2022 23.56% 13.32% 1.03x 1.72x CHF44.96 Million
2023 5.20% 3.87% 0.84x 1.60x CHF-14.22 Million
2024 10.79% 7.89% 0.84x 1.63x CHF2.58 Million
2025 3.95% 2.67% 0.90x 1.65x CHF-18.67 Million

Industry Comparison

This section compares Comet Holding AG's net assets metrics with peer companies in the Scientific & Technical Instruments industry.

Industry Context

  • Industry: Scientific & Technical Instruments
  • Average net assets among peers: $118,531,500
  • Average return on equity (ROE) among peers: 11.78%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Comet Holding AG (COTN) CHF308.77 Million 8.55% 0.65x $2.60 Billion
Inficon Holding (IFCN) $176.09 Million 24.83% 0.40x $3.76 Billion
Sensirion Holding AG (SENS) $60.97 Million -1.26% 1.89x $1.14 Billion

About Comet Holding AG

SW:COTN Switzerland Scientific & Technical Instruments
Market Cap
$3.61 Billion
CHF2.86 Billion CHF
Market Cap Rank
#5492 Global
#80 in Switzerland
Share Price
CHF367.80
Change (1 day)
+4.07%
52-Week Range
CHF167.80 - CHF367.80
All Time High
CHF387.50
Categories
Companies in Switzerland Scientific & Technical Instruments Technology AI & Machine Learning
About

Comet Holding AG, together with its subsidiaries, provides X-ray and radio frequency (RF) power technology solutions in Europe, North America, Asia, and internationally. It operates through three divisions: Plasma Control Technologies, X-Ray Systems, and Industrial X-Ray Modules. The Plasma Control Technologies division develops, manufactures, and markets vacuum capacitors, RF generators, and RF … Read more