Lem Holding SA

SW:LEHN Switzerland Electronic Components
Market Cap
$327.62 Million
CHF300.00 Million CHF
Market Cap Rank
#16322 Global
#80 in Switzerland
Share Price
CHF263.50
Change (1 day)
-1.68%
52-Week Range
CHF263.50 - CHF898.00
All Time High
CHF2456.13
Categories
Companies in Switzerland Electronic Components Technology AI & Machine Learning
About

LEM Holding SA, together with its subsidiaries, provides solutions for measuring electrical parameters in China, Japan, South Korea, India, Southeast Asia, Europe, the Middle East, Africa, NAFTA and Latin America. The company offers current and voltage sensors; energy meters; integrated current sensors; and Rogowski coils; and after-sales and return merchandise authorization services. Its product… Read more

Lem Holding SA (LEHN) - Net Assets

Latest net assets as of September 2025: CHF130.96 Million CHF

Based on the latest financial reports, Lem Holding SA (LEHN) has net assets worth CHF130.96 Million CHF as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CHF325.41 Million) and total liabilities (CHF194.44 Million). 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 CHF130.96 Million
% of Total Assets 40.25%
Annual Growth Rate 2.13%
5-Year Change -4.65%
10-Year Change 46.43%
Growth Volatility 12.16

Lem Holding SA - Net Assets Trend (2002–2025)

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

Annual Net Assets for Lem Holding SA (2002–2025)

The table below shows the annual net assets of Lem Holding SA from 2002 to 2025.

Year Net Assets Change
2025-03-31 CHF125.77 Million -28.81%
2024-03-31 CHF176.68 Million +1.75%
2023-03-31 CHF173.63 Million +7.71%
2022-03-31 CHF161.20 Million +22.21%
2021-03-31 CHF131.90 Million +12.39%
2020-03-31 CHF117.36 Million +3.75%
2019-03-31 CHF113.12 Million +1.39%
2018-03-31 CHF111.58 Million +23.32%
2017-03-31 CHF90.48 Million +5.34%
2016-03-31 CHF85.89 Million -6.58%
2015-03-31 CHF91.94 Million -2.40%
2014-03-31 CHF94.20 Million +7.87%
2013-03-31 CHF87.33 Million +9.76%
2012-03-31 CHF79.56 Million -17.90%
2011-03-31 CHF96.91 Million +16.23%
2010-03-31 CHF83.38 Million -0.14%
2009-03-31 CHF83.49 Million +19.08%
2008-03-31 CHF70.12 Million +8.07%
2007-03-31 CHF64.88 Million -6.97%
2006-03-31 CHF69.74 Million +4.81%
2005-03-31 CHF66.54 Million +0.16%
2004-03-31 CHF66.44 Million -1.24%
2003-03-31 CHF67.27 Million -13.15%
2002-03-31 CHF77.46 Million --

Equity Component Analysis

This analysis shows how different components contribute to Lem Holding 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 12921900000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (March 2025)

Component Amount Percentage
Retained Earnings CHF129.22 Million 102.74%
Common Stock CHF570.00K 0.45%
Total Equity CHF125.77 Million 100.00%

Lem Holding SA Competitors by Market Cap

The table below lists competitors of Lem Holding SA ranked by their market capitalization.

Company Market Cap
Norion Bank
ST:NORION
 		$154.57 Million
Ligitek Electronics Co Ltd
TWO:8111
 		$154.65 Million
Strike Energy Ltd
AU:STX
 		$154.68 Million
Beijing Tieke Shougang Railway Tech Co Ltd
SHG:688569
 		$154.76 Million
Twin Disc Incorporated
NASDAQ:TWIN
 		$154.46 Million
Knowledge Marine & Engineering Works Limited
NSE:KMEW
 		$154.38 Million
VNV Global AB
ST:VNV
 		$154.30 Million
Dilip Buildcon Limited
NSE:DBL
 		$154.27 Million

Equity Growth Attribution

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

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 176,677,000 to 125,771,000, a change of -50,906,000 (-28.8%).
  • Net income of 8,391,000 contributed positively to equity growth.
  • Dividend payments of 56,936,000 reduced retained earnings.
  • Share repurchases of 7,200,000 reduced equity.
  • New share issuances of 7,316,000 increased equity.
  • Other comprehensive income increased equity by 1,177,000.
  • Other factors decreased equity by 3,654,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income CHF8.39 Million +6.67%
Dividends Paid CHF56.94 Million -45.27%
Share Repurchases CHF7.20 Million -5.72%
Share Issuances CHF7.32 Million +5.82%
Other Comprehensive Income CHF1.18 Million +0.94%
Other Changes CHF-3.65 Million -2.91%
Total Change CHF- -28.81%

Book Value vs Market Value Analysis

This analysis compares Lem Holding 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: 2.39x
  • 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 4.23x to 2.39x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2002-03-31 CHF62.32 CHF263.50 x
2003-03-31 CHF53.26 CHF263.50 x
2004-03-31 CHF56.61 CHF263.50 x
2005-03-31 CHF57.65 CHF263.50 x
2006-03-31 CHF57.81 CHF263.50 x
2007-03-31 CHF53.69 CHF263.50 x
2008-03-31 CHF61.28 CHF263.50 x
2009-03-31 CHF72.75 CHF263.50 x
2010-03-31 CHF73.08 CHF263.50 x
2011-03-31 CHF84.47 CHF263.50 x
2012-03-31 CHF70.07 CHF263.50 x
2013-03-31 CHF76.72 CHF263.50 x
2014-03-31 CHF82.74 CHF263.50 x
2015-03-31 CHF80.72 CHF263.50 x
2016-03-31 CHF75.42 CHF263.50 x
2017-03-31 CHF79.41 CHF263.50 x
2018-03-31 CHF97.91 CHF263.50 x
2019-03-31 CHF99.29 CHF263.50 x
2020-03-31 CHF103.01 CHF263.50 x
2021-03-31 CHF115.75 CHF263.50 x
2022-03-31 CHF141.45 CHF263.50 x
2023-03-31 CHF152.38 CHF263.50 x
2024-03-31 CHF154.87 CHF263.50 x
2025-03-31 CHF110.13 CHF263.50 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Lem Holding 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): 6.67%
  • The company has moderate efficiency in generating returns from equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 2.73%
  • • Asset Turnover: 0.89x
  • • Equity Multiplier: 2.75x
  • Recent ROE (6.67%) is below the historical average (31.54%), 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 2.59% 1.24% 0.83x 2.51x CHF-5.54 Million
2003 -7.61% -3.23% 0.87x 2.71x CHF-11.25 Million
2004 0.18% 0.07% 0.92x 2.69x CHF-6.38 Million
2005 0.45% 0.22% 0.91x 2.24x CHF-6.35 Million
2006 35.84% 16.45% 1.49x 1.46x CHF17.99 Million
2007 24.02% 8.42% 1.71x 1.67x CHF9.07 Million
2008 31.03% 10.68% 1.77x 1.64x CHF14.70 Million
2009 28.72% 12.16% 1.69x 1.40x CHF15.60 Million
2010 12.66% 5.68% 1.40x 1.60x CHF2.22 Million
2011 40.91% 13.38% 1.83x 1.67x CHF29.95 Million
2012 35.81% 12.05% 1.78x 1.67x CHF20.53 Million
2013 37.35% 13.88% 1.68x 1.60x CHF23.88 Million
2014 48.45% 18.58% 1.70x 1.54x CHF36.22 Million
2015 46.91% 16.73% 1.82x 1.54x CHF33.94 Million
2016 50.63% 16.63% 1.87x 1.63x CHF34.90 Million
2017 49.26% 16.85% 1.78x 1.65x CHF35.52 Million
2018 47.78% 17.70% 1.62x 1.67x CHF42.15 Million
2019 46.30% 16.29% 1.72x 1.65x CHF41.06 Million
2020 51.71% 19.71% 1.33x 1.98x CHF48.96 Million
2021 42.15% 18.47% 1.13x 2.02x CHF42.41 Million
2022 44.89% 19.38% 1.22x 1.90x CHF56.25 Million
2023 43.39% 18.54% 1.22x 1.91x CHF57.98 Million
2024 36.98% 16.10% 1.18x 1.95x CHF47.66 Million
2025 6.67% 2.73% 0.89x 2.75x CHF-4.19 Million

Industry Comparison

This section compares Lem Holding SA's net assets metrics with peer companies in the Electronic Components industry.

Industry Context

  • Industry: Electronic Components
  • Average net assets among peers: $131,489,000
  • Average return on equity (ROE) among peers: 4.63%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Lem Holding SA (LEHN) CHF130.96 Million 2.59% 1.48x $154.51 Million
Cicor Technologies Ltd (CICN) $131.49 Million 4.63% 1.62x $324.05 Million