Celon Pharma SA (CLN) - Net Assets
Based on the latest financial reports, Celon Pharma SA (CLN) has net assets worth zł528.78 Million PLN (≈ $145.53 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł670.73 Million ≈ $184.59 Million USD) and total liabilities (zł141.95 Million ≈ $39.07 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 CLN PP&E to net assets ratio to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | zł528.78 Million |
| % of Total Assets | 78.84% |
| Annual Growth Rate | 16.01% |
| 5-Year Change | -30.87% |
| 10-Year Change | -4.85% |
| Growth Volatility | 80.05 |
Celon Pharma SA - Net Assets Trend (2012–2025)
This chart illustrates how Celon Pharma SA's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see CLN market cap overview.
Annual Net Assets for Celon Pharma SA (2012–2025)
The table below shows the annual net assets of Celon Pharma SA from 2012 to 2025. Also explore CLN net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | zł382.99 Million ≈ $105.40 Million |
-13.97% |
| 2024-12-31 | zł445.21 Million ≈ $122.53 Million |
-0.08% |
| 2023-12-31 | zł445.56 Million ≈ $122.62 Million |
-7.11% |
| 2022-12-31 | zł479.65 Million ≈ $132.01 Million |
-13.42% |
| 2021-12-31 | zł554.00 Million ≈ $152.47 Million |
+27.45% |
| 2020-12-31 | zł434.67 Million ≈ $119.63 Million |
-2.33% |
| 2019-12-31 | zł445.04 Million ≈ $122.48 Million |
-0.82% |
| 2018-12-31 | zł448.73 Million ≈ $123.50 Million |
+2.02% |
| 2017-12-31 | zł439.85 Million ≈ $121.05 Million |
+9.28% |
| 2016-12-31 | zł402.50 Million ≈ $110.77 Million |
+299.24% |
| 2015-12-31 | zł100.82 Million ≈ $27.75 Million |
+44.81% |
| 2014-12-31 | zł69.62 Million ≈ $19.16 Million |
+33.36% |
| 2013-12-31 | zł52.20 Million ≈ $14.37 Million |
-6.06% |
| 2012-12-31 | zł55.57 Million ≈ $15.29 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Celon Pharma 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 decreased by 584.1% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | zł5.39 Million | 1.48% |
| Other Comprehensive Income | zł960.00K | 0.26% |
| Other Components | zł516.80 Million | 142.27% |
| Total Equity | zł363.25 Million | 100.00% |
Celon Pharma SA Competitors by Market Cap
The table below lists competitors of Celon Pharma SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Settlebank Corporation
KQ:234340
|
$231.36 Million |
|
Kardan Israel Ltd
TA:KRDI
|
$231.43 Million |
|
EBEST Investment & Securities Co. Ltd
KQ:078020
|
$231.47 Million |
|
EMS Limited
NSE:EMSLIMITED
|
$231.54 Million |
|
Arman Financial Services Limited
NSE:ARMANFIN
|
$231.27 Million |
|
W-SCOPE CHUNGJU PLANT LTD (PROPOSE
KQ:393890
|
$231.18 Million |
|
ITHAX Acquisition Corp III Class A Ordinary Shares
NASDAQ:ITHA
|
$231.15 Million |
|
BAIC Motor Corp Ltd
F:2B5
|
$231.04 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Celon Pharma SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 445,206,000 to 363,246,000, a change of -81,960,000 (-18.4%).
- Net loss of 79,363,000 reduced equity.
- Other comprehensive income decreased equity by 2,564,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł-79.36 Million | -21.85% |
| Other Comprehensive Income | zł-2.56 Million | -0.71% |
| Other Changes | zł-32.00K | -0.01% |
| Total Change | zł- | -18.41% |
Book Value vs Market Value Analysis
This analysis compares Celon Pharma 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: 3.20x
- 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 17.98x to 3.20x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2012-12-31 | zł1.20 | zł21.60 | x |
| 2013-12-31 | zł1.74 | zł21.60 | x |
| 2014-12-31 | zł2.32 | zł21.60 | x |
| 2015-12-31 | zł2.24 | zł21.60 | x |
| 2016-12-31 | zł8.94 | zł21.60 | x |
| 2017-12-31 | zł9.79 | zł21.60 | x |
| 2018-12-31 | zł9.97 | zł21.60 | x |
| 2019-12-31 | zł9.89 | zł21.60 | x |
| 2020-12-31 | zł7.66 | zł21.60 | x |
| 2021-12-31 | zł11.87 | zł21.60 | x |
| 2022-12-31 | zł9.40 | zł21.60 | x |
| 2023-12-31 | zł8.73 | zł21.60 | x |
| 2024-12-31 | zł8.48 | zł21.60 | x |
| 2025-12-31 | zł6.74 | zł21.60 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Celon Pharma 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): -21.85%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -37.83%
- • Asset Turnover: 0.46x
- • Equity Multiplier: 1.26x
- Recent ROE (-21.85%) is below the historical average (9.15%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | 3.70% | 3.32% | 0.57x | 1.94x | zł-2.27 Million |
| 2013 | 34.40% | 25.07% | 0.87x | 1.58x | zł12.74 Million |
| 2014 | 74.99% | 53.22% | 0.93x | 1.51x | zł45.25 Million |
| 2015 | 36.88% | 34.57% | 0.64x | 1.67x | zł27.10 Million |
| 2016 | 9.39% | 29.36% | 0.28x | 1.15x | zł-2.44 Million |
| 2017 | 5.82% | 23.91% | 0.20x | 1.19x | zł-18.37 Million |
| 2018 | 6.62% | 23.71% | 0.22x | 1.26x | zł-15.18 Million |
| 2019 | 2.68% | 11.67% | 0.17x | 1.33x | zł-32.57 Million |
| 2020 | -0.27% | -0.58% | 0.22x | 2.04x | zł-35.37 Million |
| 2021 | -2.10% | -5.92% | 0.28x | 1.28x | zł-67.01 Million |
| 2022 | -8.19% | -24.26% | 0.27x | 1.27x | zł-87.24 Million |
| 2023 | -6.31% | -13.15% | 0.38x | 1.28x | zł-72.68 Million |
| 2024 | -7.74% | -19.50% | 0.32x | 1.22x | zł-78.97 Million |
| 2025 | -21.85% | -37.83% | 0.46x | 1.26x | zł-115.69 Million |
Industry Comparison
This section compares Celon Pharma SA's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $1,540,270,000
- Average return on equity (ROE) among peers: 11.33%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Celon Pharma SA (CLN) | zł528.78 Million | 3.70% | 0.27x | $231.31 Million |
| Krka d. d (KRK) | $1.54 Billion | 11.33% | 0.29x | $9.34 Billion |
About Celon Pharma SA
Celon Pharma S.A., an integrated pharmaceutical company, engages in the research, manufacture, and marketing of specialised generic products. The company provides drugs to treat cancers, neurological diseases, diabetes, and other metabolic disorders. Celon Pharma S.A. was founded in 2002 and is based in Lomianki, Poland. The company operates as a subsidiary of Glatton Sp. z o.o.