Fon SE (FON) - Net Assets
Based on the latest financial reports, Fon SE (FON) has net assets worth zł6.44 Million PLN (≈ $1.77 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (zł8.72 Million ≈ $2.40 Million USD) and total liabilities (zł2.28 Million ≈ $626.39K 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 Fon SE liquidity resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | zł6.44 Million |
| % of Total Assets | 73.9% |
| Annual Growth Rate | 10.51% |
| 5-Year Change | 3.05% |
| 10-Year Change | -66.42% |
| Growth Volatility | 152.06 |
Fon SE - Net Assets Trend (2008–2024)
This chart illustrates how Fon SE's net assets have evolved over time, based on quarterly financial data. Also explore total assets of Fon SE for the complete picture of this company's asset base.
Annual Net Assets for Fon SE (2008–2024)
The table below shows the annual net assets of Fon SE from 2008 to 2024. For live valuation and market cap data, see market value of Fon SE.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | zł6.21 Million ≈ $1.71 Million |
+10.57% |
| 2023-12-31 | zł5.62 Million ≈ $1.55 Million |
-18.69% |
| 2022-12-31 | zł6.91 Million ≈ $1.90 Million |
+12.58% |
| 2021-12-31 | zł6.14 Million ≈ $1.69 Million |
+1.82% |
| 2020-12-31 | zł6.03 Million ≈ $1.66 Million |
+1.06% |
| 2019-12-31 | zł5.97 Million ≈ $1.64 Million |
-36.01% |
| 2018-12-31 | zł9.32 Million ≈ $2.57 Million |
-40.09% |
| 2017-12-31 | zł15.56 Million ≈ $4.28 Million |
+4.33% |
| 2016-12-31 | zł14.92 Million ≈ $4.11 Million |
-19.39% |
| 2015-12-31 | zł18.50 Million ≈ $5.09 Million |
-62.21% |
| 2014-12-31 | zł48.97 Million ≈ $13.48 Million |
-21.20% |
| 2013-12-31 | zł62.14 Million ≈ $17.10 Million |
+240.47% |
| 2012-12-31 | zł18.25 Million ≈ $5.02 Million |
+0.73% |
| 2011-12-31 | zł18.12 Million ≈ $4.99 Million |
+206.82% |
| 2010-12-31 | zł5.91 Million ≈ $1.63 Million |
+548.18% |
| 2009-12-31 | zł911.10K ≈ $250.75K |
-27.45% |
| 2008-12-31 | zł1.26 Million ≈ $345.63K |
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Equity Component Analysis
This analysis shows how different components contribute to Fon SE'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 2112474000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | zł31.85 Million | 512.63% |
| Total Equity | zł6.21 Million | 100.00% |
Fon SE Competitors by Market Cap
The table below lists competitors of Fon SE ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
CLOCKCHAIN AG INH O.N.
F:U1DA
|
$3.03 Million |
|
Scisparc Ltd
NASDAQ:SPRC
|
$3.04 Million |
|
Kala Pharmaceuticals Inc
NASDAQ:KALA
|
$3.04 Million |
|
CME Group Bhd
KLSE:7018
|
$3.04 Million |
|
Scout Gaming Group AB
ST:SCOUT
|
$3.03 Million |
|
SpectraCure AB
ST:SPEC
|
$3.03 Million |
|
River Tech plc
OL:RIVER
|
$3.03 Million |
|
City Office
NYSE:CIO
|
$3.03 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Fon SE's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 5,619,000 to 6,213,000, a change of 594,000 (10.6%).
- Net income of 434,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 937,000.
- Other factors decreased equity by 777,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | zł434.00K | +6.99% |
| Other Comprehensive Income | zł937.00K | +15.08% |
| Other Changes | zł-777.00K | -12.51% |
| Total Change | zł- | 10.57% |
Book Value vs Market Value Analysis
This analysis compares Fon SE'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: 1.77x
- 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 86.64x to 1.77x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-12-31 | zł0.02 | zł1.70 | x |
| 2009-12-31 | zł0.05 | zł1.70 | x |
| 2010-12-31 | zł2.66 | zł1.70 | x |
| 2011-12-31 | zł2.10 | zł1.70 | x |
| 2012-12-31 | zł1.09 | zł1.70 | x |
| 2013-12-31 | zł2.01 | zł1.70 | x |
| 2014-12-31 | zł1.39 | zł1.70 | x |
| 2015-12-31 | zł0.58 | zł1.70 | x |
| 2016-12-31 | zł0.47 | zł1.70 | x |
| 2017-12-31 | zł0.47 | zł1.70 | x |
| 2018-12-31 | zł0.21 | zł1.70 | x |
| 2019-12-31 | zł0.12 | zł1.70 | x |
| 2020-12-31 | zł0.13 | zł1.70 | x |
| 2021-12-31 | zł0.13 | zł1.70 | x |
| 2022-12-31 | zł0.10 | zł1.70 | x |
| 2023-12-31 | zł0.08 | zł1.70 | x |
| 2024-12-31 | zł0.96 | zł1.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Fon SE 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): 6.99%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 76.27%
- • Asset Turnover: 0.07x
- • Equity Multiplier: 1.40x
- Recent ROE (6.99%) is above the historical average (-9.58%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | -19.69% | -24.08% | 0.63x | 1.29x | zł-372.84K |
| 2009 | -38.80% | -196.61% | 0.15x | 1.32x | zł-444.58K |
| 2010 | 28.47% | 549.29% | 0.03x | 1.61x | zł814.16K |
| 2011 | 22.25% | 4079.11% | 0.00x | 1.28x | zł1.93 Million |
| 2012 | -18.95% | -4615.60% | 0.00x | 1.42x | zł-4.45 Million |
| 2013 | 10.01% | 574.06% | 0.02x | 1.15x | zł3.42K |
| 2014 | -12.95% | -637.59% | 0.02x | 1.17x | zł-11.24 Million |
| 2015 | -91.11% | -3956.87% | 0.02x | 1.07x | zł-18.71 Million |
| 2016 | -4.49% | -134.90% | 0.03x | 1.01x | zł-2.16 Million |
| 2017 | -9.16% | -248.43% | 0.04x | 1.00x | zł-2.98 Million |
| 2018 | -21.58% | -539.86% | 0.04x | 0.97x | zł-3.05 Million |
| 2019 | -35.37% | -486.18% | 0.04x | 1.92x | zł-2.71 Million |
| 2020 | 1.92% | 69.46% | 0.02x | 1.71x | zł-486.90K |
| 2021 | 4.07% | 67.20% | 0.04x | 1.45x | zł-363.90K |
| 2022 | 7.86% | 122.57% | 0.06x | 1.00x | zł-148.10K |
| 2023 | 7.67% | 90.74% | 0.05x | 1.85x | zł-130.90K |
| 2024 | 6.99% | 76.27% | 0.07x | 1.40x | zł-187.30K |
Industry Comparison
This section compares Fon SE's net assets metrics with peer companies in the Credit Services industry.
Industry Context
- Industry: Credit Services
- Average net assets among peers: $268,816,816
- Average return on equity (ROE) among peers: 1.30%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Fon SE (FON) | zł6.44 Million | -19.69% | 0.35x | $3.03 Million |
| Atlantis S.A. (ATS) | $18.12 Million | -3.04% | 0.01x | $3.01 Million |
| Best SA (BST) | $527.15 Million | 9.35% | 1.18x | $224.96 Million |
| Fast Finance SA (FFI) | $77.46 Million | 9.53% | 1.49x | $347.46K |
| Investment Friends Capital SE (IFC) | $3.86 Million | 0.91% | 0.33x | $1.26 Million |
| Kredyt Inkaso SA (KRI) | $214.70 Million | -17.02% | 2.58x | $61.76 Million |
| Kruk SA (KRU) | $1.46 Billion | 20.20% | 1.44x | $2.34 Billion |
| MW Trade S.A. (MWT) | $29.55 Million | -5.99% | 0.25x | $2.35 Million |
| PBS Finanse SA (PBF) | $27.84 Million | -8.90% | 0.08x | $2.01 Million |
| Pragma Inkaso S.A. (PRI) | $60.16 Million | 6.64% | 2.14x | $3.10 Million |
About Fon SE
FON SE provides financial services in Estonia and Poland. The company grants loans for retail customers and small businesses. It is also involved in the capital investment activities. FON SE is based in Tallinn, Estonia.