Chocoladefabriken Lindt & Spruengli AG N (LISN) - Net Assets
Based on the latest financial reports, Chocoladefabriken Lindt & Spruengli AG N (LISN) has net assets worth CHF4.96 Billion CHF (≈ $6.27 Billion USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CHF9.29 Billion ≈ $11.74 Billion USD) and total liabilities (CHF4.33 Billion ≈ $5.47 Billion 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 Chocoladefabriken Lindt & Spruengli AG N (LISN) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CHF4.96 Billion |
| % of Total Assets | 53.38% |
| Annual Growth Rate | 9.55% |
| 5-Year Change | -5.11% |
| 10-Year Change | 34.91% |
| Growth Volatility | 11.92 |
Chocoladefabriken Lindt & Spruengli AG N - Net Assets Trend (1999–2025)
This chart illustrates how Chocoladefabriken Lindt & Spruengli AG N's net assets have evolved over time, based on quarterly financial data. See Chocoladefabriken Lindt & Spruengli AG N liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Chocoladefabriken Lindt & Spruengli AG N (1999–2025)
The table below shows the annual net assets of Chocoladefabriken Lindt & Spruengli AG N from 1999 to 2025. For live valuation and market cap data, see Chocoladefabriken Lindt & Spruengli AG N (LISN) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | CHF4.96 Billion ≈ $6.27 Billion |
+2.42% |
| 2024-12-31 | CHF4.84 Billion ≈ $6.12 Billion |
+13.67% |
| 2023-12-31 | CHF4.26 Billion ≈ $5.38 Billion |
-3.25% |
| 2022-12-31 | CHF4.40 Billion ≈ $5.56 Billion |
-15.76% |
| 2021-12-31 | CHF5.22 Billion ≈ $6.60 Billion |
+13.40% |
| 2020-12-31 | CHF4.61 Billion ≈ $5.82 Billion |
-1.37% |
| 2019-12-31 | CHF4.67 Billion ≈ $5.90 Billion |
+4.10% |
| 2018-12-31 | CHF4.49 Billion ≈ $5.67 Billion |
+6.95% |
| 2017-12-31 | CHF4.20 Billion ≈ $5.30 Billion |
+14.18% |
| 2016-12-31 | CHF3.67 Billion ≈ $4.64 Billion |
+5.28% |
| 2015-12-31 | CHF3.49 Billion ≈ $4.41 Billion |
+16.26% |
| 2014-12-31 | CHF3.00 Billion ≈ $3.79 Billion |
+13.93% |
| 2013-12-31 | CHF2.63 Billion ≈ $3.33 Billion |
+52.55% |
| 2012-12-31 | CHF1.73 Billion ≈ $2.18 Billion |
+6.67% |
| 2011-12-31 | CHF1.62 Billion ≈ $2.05 Billion |
-3.19% |
| 2010-12-31 | CHF1.67 Billion ≈ $2.11 Billion |
+3.39% |
| 2009-12-31 | CHF1.62 Billion ≈ $2.05 Billion |
+9.38% |
| 2008-12-31 | CHF1.48 Billion ≈ $1.87 Billion |
+6.45% |
| 2007-12-31 | CHF1.39 Billion ≈ $1.76 Billion |
+20.21% |
| 2006-12-31 | CHF1.16 Billion ≈ $1.46 Billion |
+19.02% |
| 2005-12-31 | CHF971.10 Million ≈ $1.23 Billion |
+22.35% |
| 2004-12-31 | CHF793.70 Million ≈ $1.00 Billion |
+8.92% |
| 2003-12-31 | CHF728.70 Million ≈ $921.27 Million |
+19.67% |
| 2002-12-31 | CHF608.90 Million ≈ $769.81 Million |
+13.05% |
| 2001-12-31 | CHF538.60 Million ≈ $680.94 Million |
+8.17% |
| 2000-12-31 | CHF497.90 Million ≈ $629.48 Million |
+7.61% |
| 1999-12-31 | CHF462.70 Million ≈ $584.98 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Chocoladefabriken Lindt & Spruengli AG N'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 553850000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CHF5.54 Billion | 111.75% |
| Common Stock | CHF23.30 Million | 0.47% |
| Other Comprehensive Income | CHF-802.40 Million | -16.19% |
| Other Components | CHF196.80 Million | 3.97% |
| Total Equity | CHF4.96 Billion | 100.00% |
Chocoladefabriken Lindt & Spruengli AG N Competitors by Market Cap
The table below lists competitors of Chocoladefabriken Lindt & Spruengli AG N ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Nordson Corporation
NASDAQ:NDSN
|
$16.12 Billion |
|
Banco de Sabadell S.A
MC:SAB
|
$16.13 Billion |
|
PTC Inc
NASDAQ:PTC
|
$16.14 Billion |
|
JIO Financial Services Ltd
NSE:JIOFIN
|
$16.15 Billion |
|
XCMG Construction Machinery Co Ltd
SHE:000425
|
$16.11 Billion |
|
Tyson Foods Inc
NYSE:TSN
|
$16.11 Billion |
|
AECC Aviation Power Co Ltd
SHG:600893
|
$16.09 Billion |
|
Global Payments Inc
NYSE:GPN
|
$16.06 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Chocoladefabriken Lindt & Spruengli AG N's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,839,600,000 to 4,956,200,000, a change of 116,600,000 (2.4%).
- Net income of 727,200,000 contributed positively to equity growth.
- Dividend payments of 344,800,000 reduced retained earnings.
- Share repurchases of 332,900,000 reduced equity.
- New share issuances of 200,500,000 increased equity.
- Other comprehensive income decreased equity by 437,100,000.
- Other factors increased equity by 303,700,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CHF727.20 Million | +14.67% |
| Dividends Paid | CHF344.80 Million | -6.96% |
| Share Repurchases | CHF332.90 Million | -6.72% |
| Share Issuances | CHF200.50 Million | +4.05% |
| Other Comprehensive Income | CHF-437.10 Million | -8.82% |
| Other Changes | CHF303.70 Million | +6.13% |
| Total Change | CHF- | 2.41% |
Book Value vs Market Value Analysis
This analysis compares Chocoladefabriken Lindt & Spruengli AG N'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: 44.53x
- 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 445.86x to 44.53x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1999-12-31 | CHF213.52 | CHF95200.00 | x |
| 2000-12-31 | CHF228.71 | CHF95200.00 | x |
| 2001-12-31 | CHF231.76 | CHF95200.00 | x |
| 2002-12-31 | CHF262.01 | CHF95200.00 | x |
| 2003-12-31 | CHF313.55 | CHF95200.00 | x |
| 2004-12-31 | CHF341.52 | CHF95200.00 | x |
| 2005-12-31 | CHF417.86 | CHF95200.00 | x |
| 2006-12-31 | CHF497.33 | CHF95200.00 | x |
| 2007-12-31 | CHF597.85 | CHF95200.00 | x |
| 2008-12-31 | CHF636.40 | CHF95200.00 | x |
| 2009-12-31 | CHF696.08 | CHF95200.00 | x |
| 2010-12-31 | CHF719.66 | CHF95200.00 | x |
| 2011-12-31 | CHF696.69 | CHF95200.00 | x |
| 2012-12-31 | CHF743.16 | CHF95200.00 | x |
| 2013-12-31 | CHF1133.69 | CHF95200.00 | x |
| 2014-12-31 | CHF1290.92 | CHF95200.00 | x |
| 2015-12-31 | CHF1499.78 | CHF95200.00 | x |
| 2016-12-31 | CHF1577.97 | CHF95200.00 | x |
| 2017-12-31 | CHF1801.33 | CHF95200.00 | x |
| 2018-12-31 | CHF1926.55 | CHF95200.00 | x |
| 2019-12-31 | CHF1941.58 | CHF95200.00 | x |
| 2020-12-31 | CHF1890.22 | CHF95200.00 | x |
| 2021-12-31 | CHF2150.51 | CHF95200.00 | x |
| 2022-12-31 | CHF1843.57 | CHF95200.00 | x |
| 2023-12-31 | CHF1813.29 | CHF95200.00 | x |
| 2024-12-31 | CHF2086.03 | CHF95200.00 | x |
| 2025-12-31 | CHF2137.87 | CHF95200.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Chocoladefabriken Lindt & Spruengli AG N 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): 14.67%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 12.29%
- • Asset Turnover: 0.64x
- • Equity Multiplier: 1.87x
- Recent ROE (14.67%) is above the historical average (14.08%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1999 | 15.06% | 4.84% | 1.01x | 3.08x | CHF23.43 Million |
| 2000 | 15.30% | 4.96% | 1.05x | 2.95x | CHF26.41 Million |
| 2001 | 16.99% | 5.75% | 1.06x | 2.79x | CHF37.64 Million |
| 2002 | 16.74% | 6.06% | 1.13x | 2.45x | CHF41.01 Million |
| 2003 | 16.80% | 6.80% | 1.13x | 2.19x | CHF49.53 Million |
| 2004 | 18.77% | 7.47% | 1.16x | 2.16x | CHF69.63 Million |
| 2005 | 17.78% | 7.69% | 1.18x | 1.96x | CHF75.59 Million |
| 2006 | 18.08% | 8.08% | 1.21x | 1.84x | CHF93.42 Million |
| 2007 | 18.03% | 8.50% | 1.19x | 1.78x | CHF111.56 Million |
| 2008 | 17.68% | 10.16% | 1.07x | 1.63x | CHF113.60 Million |
| 2009 | 11.94% | 7.65% | 1.02x | 1.53x | CHF31.33 Million |
| 2010 | 14.46% | 9.38% | 1.02x | 1.51x | CHF74.65 Million |
| 2011 | 15.22% | 9.91% | 0.99x | 1.55x | CHF84.59 Million |
| 2012 | 15.74% | 10.19% | 1.02x | 1.52x | CHF99.19 Million |
| 2013 | 11.50% | 10.48% | 0.75x | 1.47x | CHF39.53 Million |
| 2014 | 11.41% | 10.08% | 0.61x | 1.86x | CHF42.39 Million |
| 2015 | 10.91% | 10.38% | 0.59x | 1.80x | CHF31.85 Million |
| 2016 | 11.44% | 10.72% | 0.61x | 1.75x | CHF52.98 Million |
| 2017 | 10.77% | 10.98% | 0.59x | 1.67x | CHF32.07 Million |
| 2018 | 10.83% | 11.20% | 0.60x | 1.62x | CHF37.37 Million |
| 2019 | 10.94% | 11.26% | 0.56x | 1.73x | CHF43.62 Million |
| 2020 | 6.99% | 8.01% | 0.49x | 1.77x | CHF-138.38 Million |
| 2021 | 9.39% | 10.70% | 0.51x | 1.74x | CHF-31.86 Million |
| 2022 | 12.95% | 11.46% | 0.61x | 1.84x | CHF129.64 Million |
| 2023 | 15.77% | 12.91% | 0.66x | 1.85x | CHF245.64 Million |
| 2024 | 13.89% | 12.29% | 0.60x | 1.89x | CHF188.34 Million |
| 2025 | 14.67% | 12.29% | 0.64x | 1.87x | CHF231.58 Million |
Industry Comparison
This section compares Chocoladefabriken Lindt & Spruengli AG N's net assets metrics with peer companies in the Confectioners industry.
Industry Context
- Industry: Confectioners
- Average net assets among peers: $2,757,167,000
- Average return on equity (ROE) among peers: 16.91%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Chocoladefabriken Lindt & Spruengli AG N (LISN) | CHF4.96 Billion | 15.06% | 0.87x | $16.12 Billion |
| Barry Callebaut AG (BARN) | $1.26 Billion | 18.06% | 1.80x | $7.59 Billion |
| Chocoladefabriken Lindt & Spruengli AG Part (LISP) | $4.26 Billion | 15.77% | 0.85x | $11.36 Billion |
About Chocoladefabriken Lindt & Spruengli AG N
Chocoladefabriken Lindt & Sprüngli AG, together with its subsidiaries, engages in the development, manufacture, and sale of chocolate products worldwide. The company sells its products under the Lindt, Ghirardelli, Russell Stover, Whitman's, Caffarel, Hofbauer and Küfferle, and Pangburn's, Gold Bunny, and Lindor brands. It serves customers through a network of distributors, as well as through own… Read more