Elma Electronic AG (ELMN) - Net Assets

Latest as of June 2025: CHF63.80 Million CHF ≈ $80.66 Million USD

Based on the latest financial reports, Elma Electronic AG (ELMN) has net assets worth CHF63.80 Million CHF (≈ $80.66 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CHF115.75 Million ≈ $146.34 Million USD) and total liabilities (CHF51.95 Million ≈ $65.68 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 Elma Electronic AG PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CHF63.80 Million
% of Total Assets	55.12%
Annual Growth Rate	3.74%
5-Year Change	53.55%
10-Year Change	156.25%
Growth Volatility	13.71

Elma Electronic AG - Net Assets Trend (2003–2024)

This chart illustrates how Elma Electronic AG's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Elma Electronic AG stock valuation.

Annual Net Assets for Elma Electronic AG (2003–2024)

The table below shows the annual net assets of Elma Electronic AG from 2003 to 2024. Also explore net asset momentum of Elma Electronic AG to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2024-12-31	CHF65.40 Million ≈ $82.68 Million	+21.30%
2023-12-31	CHF53.91 Million ≈ $68.16 Million	+0.08%
2022-12-31	CHF53.87 Million ≈ $68.11 Million	+6.52%
2021-12-31	CHF50.58 Million ≈ $63.94 Million	+18.75%
2020-12-31	CHF42.59 Million ≈ $53.85 Million	+6.29%
2019-12-31	CHF40.07 Million ≈ $50.66 Million	+11.73%
2018-12-31	CHF35.87 Million ≈ $45.34 Million	+17.74%
2017-12-31	CHF30.46 Million ≈ $38.51 Million	+9.75%
2016-12-31	CHF27.75 Million ≈ $35.09 Million	+8.75%
2015-12-31	CHF25.52 Million ≈ $32.27 Million	-6.21%
2014-12-31	CHF27.21 Million ≈ $34.40 Million	+20.53%
2013-12-31	CHF22.58 Million ≈ $28.54 Million	+2.64%
2012-12-31	CHF22.00 Million ≈ $27.81 Million	+3.76%
2011-12-31	CHF21.20 Million ≈ $26.80 Million	+10.23%
2010-12-31	CHF19.23 Million ≈ $24.31 Million	-34.13%
2009-12-31	CHF29.19 Million ≈ $36.91 Million	-11.80%
2008-12-31	CHF33.10 Million ≈ $41.85 Million	-24.82%
2007-12-31	CHF44.03 Million ≈ $55.67 Million	+8.37%
2006-12-31	CHF40.63 Million ≈ $51.37 Million	+10.16%
2005-12-31	CHF36.88 Million ≈ $46.63 Million	+13.65%
2004-12-31	CHF32.45 Million ≈ $41.03 Million	+7.28%
2003-12-31	CHF30.25 Million ≈ $38.25 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Elma Electronic 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 191.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	CHF55.57 Million	84.98%
Common Stock	CHF2.51 Million	3.84%
Other Comprehensive Income	CHF-6.81 Million	-10.42%
Other Components	CHF14.12 Million	21.60%
Total Equity	CHF65.40 Million	100.00%

Elma Electronic AG Competitors by Market Cap

The table below lists competitors of Elma Electronic AG ranked by their market capitalization.

Company	Market Cap
Zhihu Inc ADR NYSE:ZH	$292.52 Million
Zhejiang Dilong New Material Co Ltd SHE:002247	$292.60 Million
ALPHA KLSE:0303	$292.72 Million
OneIM Acquisition Corp. Class A Ordinary Shares NASDAQ:OIM	$292.97 Million
China Metal Products Co Ltd TW:1532	$292.46 Million
Journey Energy Inc TO:JOY	$292.40 Million
XiAn Tourism Co Ltd SHE:000610	$292.39 Million
Colony Bankcorp Inc. NASDAQ:CBAN	$292.30 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 53,914,000 to 65,398,000, a change of 11,484,000 (21.3%).
Net income of 8,499,000 contributed positively to equity growth.
Dividend payments of 457,000 reduced retained earnings.
Other comprehensive income increased equity by 10,753,000.
Other factors decreased equity by 7,311,000.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	CHF8.50 Million	+13.0%
Dividends Paid	CHF457.00K	-0.7%
Other Comprehensive Income	CHF10.75 Million	+16.44%
Other Changes	CHF-7.31 Million	-11.18%
Total Change	CHF-	21.30%

Book Value vs Market Value Analysis

This analysis compares Elma Electronic 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: 4.61x
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 9.59x to 4.61x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2003-12-31	CHF137.65	CHF1320.00	x
2004-12-31	CHF146.76	CHF1320.00	x
2005-12-31	CHF165.32	CHF1320.00	x
2006-12-31	CHF184.88	CHF1320.00	x
2007-12-31	CHF196.20	CHF1320.00	x
2008-12-31	CHF145.55	CHF1320.00	x
2009-12-31	CHF127.95	CHF1320.00	x
2010-12-31	CHF84.22	CHF1320.00	x
2011-12-31	CHF92.77	CHF1320.00	x
2012-12-31	CHF96.26	CHF1320.00	x
2013-12-31	CHF98.80	CHF1320.00	x
2014-12-31	CHF119.09	CHF1320.00	x
2015-12-31	CHF111.69	CHF1320.00	x
2016-12-31	CHF121.47	CHF1320.00	x
2017-12-31	CHF133.31	CHF1320.00	x
2018-12-31	CHF156.96	CHF1320.00	x
2019-12-31	CHF175.37	CHF1320.00	x
2020-12-31	CHF186.40	CHF1320.00	x
2021-12-31	CHF221.35	CHF1320.00	x
2022-12-31	CHF235.78	CHF1320.00	x
2023-12-31	CHF235.96	CHF1320.00	x
2024-12-31	CHF286.22	CHF1320.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Elma Electronic 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): 13.00%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 4.78%
• Asset Turnover: 1.44x
• Equity Multiplier: 1.89x
Recent ROE (13.00%) is above the historical average (8.68%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2003	0.96%	0.34%	1.31x	2.15x	CHF-2.74 Million
2004	9.59%	2.90%	1.44x	2.29x	CHF-133.30K
2005	6.81%	2.08%	1.41x	2.32x	CHF-1.18 Million
2006	9.47%	2.99%	1.47x	2.16x	CHF-213.90K
2007	10.09%	3.40%	1.45x	2.04x	CHF38.00K
2008	19.24%	5.10%	1.57x	2.41x	CHF3.06 Million
2009	-12.36%	-3.21%	1.44x	2.67x	CHF-6.53 Million
2010	8.89%	1.36%	1.90x	3.45x	CHF-214.10K
2011	8.61%	1.55%	1.78x	3.12x	CHF-293.80K
2012	3.58%	0.71%	1.72x	2.94x	CHF-1.41 Million
2013	3.71%	0.74%	1.72x	2.90x	CHF-1.42 Million
2014	8.44%	1.94%	1.75x	2.48x	CHF-425.00K
2015	9.17%	1.96%	1.64x	2.84x	CHF-212.10K
2016	8.41%	1.79%	1.70x	2.77x	CHF-440.50K
2017	9.88%	2.09%	1.68x	2.81x	CHF-37.00K
2018	15.65%	3.85%	1.78x	2.28x	CHF2.03 Million
2019	12.75%	3.38%	1.61x	2.35x	CHF1.10 Million
2020	13.11%	3.80%	1.60x	2.16x	CHF1.32 Million
2021	14.91%	5.05%	1.53x	1.93x	CHF2.48 Million
2022	7.71%	2.69%	1.48x	1.93x	CHF-1.23 Million
2023	9.30%	3.00%	1.51x	2.06x	CHF-377.40K
2024	13.00%	4.78%	1.44x	1.89x	CHF1.96 Million

Industry Comparison

This section compares Elma Electronic AG's net assets metrics with peer companies in the Computer Hardware industry.

Industry Context

Industry: Computer Hardware
Average net assets among peers: $526,149,000
Average return on equity (ROE) among peers: 28.37%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Elma Electronic AG (ELMN)	CHF63.80 Million	0.96%	0.81x	$292.47 Million
Logitech International S.A. (LOGN)	$526.15 Million	28.37%	0.94x	$11.58 Billion

About Elma Electronic AG

SW:ELMN Switzerland Computer Hardware

Market Cap

$381.32 Million

CHF301.61 Million CHF

Market Cap Rank

#15014 Global

#158 in Switzerland

Share Price

CHF1320.00

Change (1 day)

-0.75%

52-Week Range

CHF1210.00 - CHF1330.00

All Time High

CHF1330.00