Chocoladefabriken Lindt & Spruengli AG Part (LISP) - Net Assets
Based on the latest financial reports, Chocoladefabriken Lindt & Spruengli AG Part (LISP) has net assets worth CHF4.76 Billion CHF (≈ $6.02 Billion USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CHF8.57 Billion ≈ $10.83 Billion USD) and total liabilities (CHF3.81 Billion ≈ $4.81 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 financial resilience of Chocoladefabriken Lindt & Spruengli AG P to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | CHF4.76 Billion |
| % of Total Assets | 55.55% |
| Annual Growth Rate | 9.84% |
| 5-Year Change | 5.06% |
| 10-Year Change | 38.68% |
| Growth Volatility | 12.05 |
Chocoladefabriken Lindt & Spruengli AG Part - Net Assets Trend (1999–2024)
This chart illustrates how Chocoladefabriken Lindt & Spruengli AG Part's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Chocoladefabriken Lindt & Spruengli AG P for the complete picture of this company's asset base.
Annual Net Assets for Chocoladefabriken Lindt & Spruengli AG Part (1999–2024)
The table below shows the annual net assets of Chocoladefabriken Lindt & Spruengli AG Part from 1999 to 2024. For live valuation and market cap data, see Chocoladefabriken Lindt & Spruengli AG P market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 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 |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Chocoladefabriken Lindt & Spruengli AG Part'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 500670000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | CHF5.01 Billion | 103.45% |
| Common Stock | CHF23.30 Million | 0.48% |
| Other Comprehensive Income | CHF-365.30 Million | -7.55% |
| Other Components | CHF174.90 Million | 3.61% |
| Total Equity | CHF4.84 Billion | 100.00% |
Chocoladefabriken Lindt & Spruengli AG Part Competitors by Market Cap
The table below lists competitors of Chocoladefabriken Lindt & Spruengli AG Part ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
AltaGas Ltd
TO:ALA
|
$11.75 Billion |
|
B3 S.A. UNSP.ADR/1
F:YBV0
|
$11.78 Billion |
|
GJENSIDIGE FORSI.UNSP.ADR
F:XGJ0
|
$11.78 Billion |
|
WinWay Technology Co. Ltd
TW:6515
|
$11.79 Billion |
|
King Slide Works Co Ltd
TW:2059
|
$11.74 Billion |
|
Dycom Industries Inc
NYSE:DY
|
$11.74 Billion |
|
Aeroports de Paris SA
PA:ADP
|
$11.74 Billion |
|
Inner Mongolia Dazhong Mining Co Ltd
SHE:001203
|
$11.74 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Chocoladefabriken Lindt & Spruengli AG Part's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 4,257,600,000 to 4,839,600,000, a change of 582,000,000 (13.7%).
- Net income of 672,300,000 contributed positively to equity growth.
- Dividend payments of 321,700,000 reduced retained earnings.
- Share repurchases of 304,900,000 reduced equity.
- New share issuances of 188,400,000 increased equity.
- Other comprehensive income increased equity by 251,900,000.
- Other factors increased equity by 96,000,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | CHF672.30 Million | +13.89% |
| Dividends Paid | CHF321.70 Million | -6.65% |
| Share Repurchases | CHF304.90 Million | -6.3% |
| Share Issuances | CHF188.40 Million | +3.89% |
| Other Comprehensive Income | CHF251.90 Million | +5.2% |
| Other Changes | CHF96.00 Million | +1.98% |
| Total Change | CHF- | 13.67% |
Book Value vs Market Value Analysis
This analysis compares Chocoladefabriken Lindt & Spruengli AG Part'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: 4.59x
- 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 44.84x to 4.59x 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 | CHF9575.00 | x |
| 2000-12-31 | CHF228.71 | CHF9575.00 | x |
| 2001-12-31 | CHF231.76 | CHF9575.00 | x |
| 2002-12-31 | CHF262.01 | CHF9575.00 | x |
| 2003-12-31 | CHF313.55 | CHF9575.00 | x |
| 2004-12-31 | CHF341.52 | CHF9575.00 | x |
| 2005-12-31 | CHF417.86 | CHF9575.00 | x |
| 2006-12-31 | CHF497.33 | CHF9575.00 | x |
| 2007-12-31 | CHF597.85 | CHF9575.00 | x |
| 2008-12-31 | CHF636.40 | CHF9575.00 | x |
| 2009-12-31 | CHF696.08 | CHF9575.00 | x |
| 2010-12-31 | CHF719.66 | CHF9575.00 | x |
| 2011-12-31 | CHF696.69 | CHF9575.00 | x |
| 2012-12-31 | CHF743.16 | CHF9575.00 | x |
| 2013-12-31 | CHF1133.69 | CHF9575.00 | x |
| 2014-12-31 | CHF1290.92 | CHF9575.00 | x |
| 2015-12-31 | CHF1499.78 | CHF9575.00 | x |
| 2016-12-31 | CHF1557.26 | CHF9575.00 | x |
| 2017-12-31 | CHF1748.82 | CHF9575.00 | x |
| 2018-12-31 | CHF1866.10 | CHF9575.00 | x |
| 2019-12-31 | CHF1941.58 | CHF9575.00 | x |
| 2020-12-31 | CHF1890.22 | CHF9575.00 | x |
| 2021-12-31 | CHF2150.51 | CHF9575.00 | x |
| 2022-12-31 | CHF1843.57 | CHF9575.00 | x |
| 2023-12-31 | CHF1813.29 | CHF9575.00 | x |
| 2024-12-31 | CHF2086.03 | CHF9575.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Chocoladefabriken Lindt & Spruengli AG Part 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): 13.89%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 12.29%
- • Asset Turnover: 0.60x
- • Equity Multiplier: 1.89x
- Recent ROE (13.89%) is below the historical average (14.05%), suggesting potential challenges in 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 |
Industry Comparison
This section compares Chocoladefabriken Lindt & Spruengli AG Part's net assets metrics with peer companies in the Confectioners industry.
Industry Context
- Industry: Confectioners
- Average net assets among peers: $2,707,656,000
- Average return on equity (ROE) among peers: 13.37%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Chocoladefabriken Lindt & Spruengli AG Part (LISP) | CHF4.76 Billion | 15.06% | 0.80x | $11.74 Billion |
| Barry Callebaut AG (BARN) | $2.41 Billion | 15.34% | 1.70x | $7.59 Billion |
| Chocoladefabriken Lindt & Spruengli AG N (LISN) | $3.00 Billion | 11.41% | 0.86x | $17.08 Billion |
About Chocoladefabriken Lindt & Spruengli AG Part
Chocoladefabriken Lindt & Sprüngli AG, together with its subsidiaries, engages in the 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 independent distributors, as well as through own s… Read more