Nestle S.A. (NESN) - Net Assets

Latest as of December 2025: CHF33.06 Billion CHF ≈ $41.79 Billion USD

Based on the latest financial reports, Nestle S.A. (NESN) has net assets worth CHF33.06 Billion CHF (≈ $41.79 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 (CHF127.15 Billion ≈ $160.75 Billion USD) and total liabilities (CHF94.09 Billion ≈ $118.96 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 how resilient are Nestle S.A.'s assets to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric Value
Current Net Assets CHF33.06 Billion
% of Total Assets 26.0%
Annual Growth Rate 1.24%
5-Year Change -38.47%
10-Year Change -49.9%
Growth Volatility 10.77

Nestle S.A. - Net Assets Trend (1998–2025)

This chart illustrates how Nestle S.A.'s net assets have evolved over time, based on quarterly financial data. Also explore Nestle S.A. balance sheet assets for the complete picture of this company's asset base.

Annual Net Assets for Nestle S.A. (1998–2025)

The table below shows the annual net assets of Nestle S.A. from 1998 to 2025. For live valuation and market cap data, see Nestle S.A. (NESN) total market value.

Year Net Assets Change
2025-12-31 CHF33.06 Billion
≈ $41.79 Billion		 -9.91%
2024-12-31 CHF36.69 Billion
≈ $46.39 Billion		 +0.84%
2023-12-31 CHF36.39 Billion
≈ $46.00 Billion		 -14.97%
2022-12-31 CHF42.79 Billion
≈ $54.10 Billion		 -20.35%
2021-12-31 CHF53.73 Billion
≈ $67.93 Billion		 +15.51%
2020-12-31 CHF46.51 Billion
≈ $58.81 Billion		 -12.01%
2019-12-31 CHF52.86 Billion
≈ $66.83 Billion		 -9.49%
2018-12-31 CHF58.40 Billion
≈ $73.84 Billion		 -6.15%
2017-12-31 CHF62.23 Billion
≈ $78.67 Billion		 -5.69%
2016-12-31 CHF65.98 Billion
≈ $83.42 Billion		 +3.12%
2015-12-31 CHF63.99 Billion
≈ $80.90 Billion		 -10.99%
2014-12-31 CHF71.88 Billion
≈ $90.88 Billion		 +12.08%
2013-12-31 CHF64.14 Billion
≈ $81.09 Billion		 +2.35%
2012-12-31 CHF62.66 Billion
≈ $79.22 Billion		 +7.53%
2011-12-31 CHF58.27 Billion
≈ $73.67 Billion		 -6.91%
2010-12-31 CHF62.60 Billion
≈ $79.14 Billion		 +16.72%
2009-12-31 CHF53.63 Billion
≈ $67.80 Billion		 -2.34%
2008-12-31 CHF54.92 Billion
≈ $69.43 Billion		 +1.26%
2007-12-31 CHF54.23 Billion
≈ $68.57 Billion		 +2.62%
2006-12-31 CHF52.85 Billion
≈ $66.81 Billion		 +6.23%
2005-12-31 CHF49.75 Billion
≈ $62.89 Billion		 +23.52%
2004-12-31 CHF40.28 Billion
≈ $50.92 Billion		 +6.49%
2003-12-31 CHF37.82 Billion
≈ $47.82 Billion		 +6.15%
2002-12-31 CHF35.63 Billion
≈ $45.05 Billion		 +4.10%
2001-12-31 CHF34.23 Billion
≈ $43.27 Billion		 +12.18%
2000-12-31 CHF30.51 Billion
≈ $38.58 Billion		 +18.71%
1999-12-31 CHF25.70 Billion
≈ $32.50 Billion		 +8.54%
1998-12-31 CHF23.68 Billion
≈ $29.94 Billion		 --

Equity Component Analysis

This analysis shows how different components contribute to Nestle S.A.'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 287.2% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component Amount Percentage
Retained Earnings CHF63.05 Billion 192.17%
Common Stock CHF258.00 Million 0.79%
Other Comprehensive Income CHF-30.11 Billion -91.78%
Total Equity CHF32.81 Billion 100.00%

Nestle S.A. Competitors by Market Cap

The table below lists competitors of Nestle S.A. ranked by their market capitalization.

Company Market Cap
Reliance Industries Limited
F:RLI
 $203.33 Billion
McDonald’s Corporation
NYSE:MCD
 $204.13 Billion
LOREAL ADR 1/5/EO 02
F:LORA
 $204.17 Billion
Commonwealth Bank of Australia
AU:CBA
 $204.73 Billion
BHP Group
MX:BHPN
 $201.65 Billion
Bank of China Limited
SHG:601988
 $200.75 Billion
SAP SE
F:SAPA
 $200.15 Billion
HERMES INTL UNSP.ADR 1/10
F:HMIA
 $199.78 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Nestle S.A.'s equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 35,917,000,000 to 32,810,000,000, a change of -3,107,000,000 (-8.7%).
  • Net income of 9,033,000,000 contributed positively to equity growth.
  • Dividend payments of 7,849,000,000 reduced retained earnings.
  • Share repurchases of 213,000,000 reduced equity.
  • Other comprehensive income decreased equity by 3,687,000,000.
  • Other factors decreased equity by 391,000,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income CHF9.03 Billion +27.53%
Dividends Paid CHF7.85 Billion -23.92%
Share Repurchases CHF213.00 Million -0.65%
Other Comprehensive Income CHF-3.69 Billion -11.24%
Other Changes CHF-391.00 Million -1.19%
Total Change CHF- -8.65%

Book Value vs Market Value Analysis

This analysis compares Nestle S.A.'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: 6.21x
  • 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 13.64x to 6.21x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1998-12-31 CHF5.79 CHF79.05 x
1999-12-31 CHF6.21 CHF79.05 x
2000-12-31 CHF7.41 CHF79.05 x
2001-12-31 CHF8.63 CHF79.05 x
2002-12-31 CHF8.63 CHF79.05 x
2003-12-31 CHF9.14 CHF79.05 x
2004-12-31 CHF9.72 CHF79.05 x
2005-12-31 CHF11.88 CHF79.05 x
2006-12-31 CHF13.12 CHF79.05 x
2007-12-31 CHF13.61 CHF79.05 x
2008-12-31 CHF13.63 CHF79.05 x
2009-12-31 CHF13.65 CHF79.05 x
2010-12-31 CHF18.29 CHF79.05 x
2011-12-31 CHF17.72 CHF79.05 x
2012-12-31 CHF19.09 CHF79.05 x
2013-12-31 CHF19.55 CHF79.05 x
2014-12-31 CHF21.94 CHF79.05 x
2015-12-31 CHF19.88 CHF79.05 x
2016-12-31 CHF20.86 CHF79.05 x
2017-12-31 CHF19.68 CHF79.05 x
2018-12-31 CHF19.00 CHF79.05 x
2019-12-31 CHF17.74 CHF79.05 x
2020-12-31 CHF16.04 CHF79.05 x
2021-12-31 CHF19.04 CHF79.05 x
2022-12-31 CHF15.50 CHF79.05 x
2023-12-31 CHF13.50 CHF79.05 x
2024-12-31 CHF13.82 CHF79.05 x
2025-12-31 CHF12.74 CHF79.05 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Nestle S.A. 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): 27.53%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 10.09%
  • • Asset Turnover: 0.70x
  • • Equity Multiplier: 3.88x
  • Recent ROE (27.53%) is above the historical average (22.17%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1998 17.99% 5.86% 1.27x 2.41x CHF1.87 Billion
1999 18.84% 6.33% 1.27x 2.35x CHF2.22 Billion
2000 19.27% 7.08% 1.24x 2.19x CHF2.77 Billion
2001 19.85% 7.89% 0.90x 2.79x CHF3.32 Billion
2002 21.72% 8.48% 1.02x 2.51x CHF4.08 Billion
2003 16.85% 7.06% 0.98x 2.43x CHF2.52 Billion
2004 17.92% 8.30% 0.97x 2.22x CHF3.11 Billion
2005 17.01% 8.87% 0.88x 2.18x CHF3.33 Billion
2006 18.04% 9.34% 0.97x 2.00x CHF4.10 Billion
2007 20.23% 9.90% 0.94x 2.18x CHF5.39 Billion
2008 35.53% 17.50% 0.97x 2.09x CHF12.96 Billion
2009 21.32% 10.37% 0.91x 2.27x CHF5.54 Billion
2010 55.33% 38.89% 0.79x 1.80x CHF28.05 Billion
2011 16.70% 11.33% 0.73x 2.01x CHF3.81 Billion
2012 16.31% 11.07% 0.71x 2.06x CHF3.85 Billion
2013 16.00% 10.84% 0.77x 1.92x CHF3.76 Billion
2014 20.61% 15.74% 0.69x 1.90x CHF7.44 Billion
2015 14.54% 10.18% 0.72x 1.99x CHF2.83 Billion
2016 13.21% 9.50% 0.68x 2.04x CHF2.07 Billion
2017 11.74% 7.96% 0.68x 2.19x CHF1.06 Billion
2018 17.67% 11.05% 0.67x 2.39x CHF4.40 Billion
2019 24.23% 13.58% 0.73x 2.46x CHF7.41 Billion
2020 26.77% 14.44% 0.68x 2.71x CHF7.66 Billion
2021 31.81% 19.33% 0.63x 2.62x CHF11.59 Billion
2022 22.08% 9.78% 0.70x 3.22x CHF5.07 Billion
2023 31.36% 12.01% 0.74x 3.54x CHF7.63 Billion
2024 30.30% 11.87% 0.66x 3.88x CHF7.29 Billion
2025 27.53% 10.09% 0.70x 3.88x CHF5.75 Billion

Industry Comparison

This section compares Nestle S.A.'s net assets metrics with peer companies in the Packaged Foods industry.

Industry Context

  • Industry: Packaged Foods
  • Average net assets among peers: $580,979,722
  • Average return on equity (ROE) among peers: -250.30%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Nestle S.A. (NESN) CHF33.06 Billion 17.99% 2.85x $203.05 Billion
Aryzta AG (ARYN) $152.41 Million 13.20% 0.51x $1.59 Billion
Bell AG (BELL) $1.47 Billion 8.68% 1.09x $1.36 Billion
Emmi AG (EMMN) $1.02 Billion 10.12% 0.91x $4.32 Billion
Hochdorf Holding AG (HOCN) $13.79 Million -1295.15% 0.16x $3.41 Million
Orior AG (ORON) $243.51 Million 11.65% 1.26x $73.85 Million

About Nestle S.A.

SW:NESN Switzerland Packaged Foods
Market Cap
$257.07 Billion
CHF203.33 Billion CHF
Market Cap Rank
#98 Global
#4 in Switzerland
Share Price
CHF79.05
Change (1 day)
-0.32%
52-Week Range
CHF71.00 - CHF88.71
All Time High
CHF119.49
Categories
Companies in Switzerland Packaged Foods
About

Nestlé S.A., together with its subsidiaries, operates as a food and beverage company. It operates through Zone North America; Zone Europe; Zone Asia, Oceania and Africa; Zone Latin America; Zone Greater China; Nestlé Health Science; and Nespresso segments. It offers water under the Acqua Panna, Nestlé Pure Life, Perrier, S.Pellegrino, Sanpellegrino, and other local brands; and chocolate and confe… Read more