BRAIN Biotech AG (BNN) - Net Assets

Latest as of September 2025: €1.84 Million EUR ≈ $2.15 Million USD

Based on the latest financial reports, BRAIN Biotech AG (BNN) has net assets worth €1.84 Million EUR (≈ $2.15 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€66.34 Million ≈ $77.55 Million USD) and total liabilities (€64.50 Million ≈ $75.40 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 BRAIN Biotech AG (BNN) tangible net worth to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	€1.84 Million
% of Total Assets	2.78%
Annual Growth Rate	-13.5%
5-Year Change	-95.6%
10-Year Change	-93.16%
Growth Volatility	111.52

BRAIN Biotech AG - Net Assets Trend (2012–2025)

This chart illustrates how BRAIN Biotech AG's net assets have evolved over time, based on quarterly financial data. See BNN days of operational coverage to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for BRAIN Biotech AG (2012–2025)

The table below shows the annual net assets of BRAIN Biotech AG from 2012 to 2025. For live valuation and market cap data, see market cap of BRAIN Biotech AG.

Year	Net Assets	Change
2025-09-30	€1.84 Million ≈ $2.15 Million	-86.74%
2024-09-30	€13.89 Million ≈ $16.23 Million	-39.66%
2023-09-30	€23.01 Million ≈ $26.91 Million	-32.80%
2022-09-30	€34.25 Million ≈ $40.04 Million	-18.12%
2021-09-30	€41.83 Million ≈ $48.90 Million	+59.99%
2020-09-30	€26.14 Million ≈ $30.56 Million	+52.96%
2019-09-30	€17.09 Million ≈ $19.98 Million	-44.22%
2018-09-30	€30.64 Million ≈ $35.82 Million	-35.31%
2017-09-30	€47.36 Million ≈ $55.37 Million	+75.90%
2016-09-30	€26.93 Million ≈ $31.48 Million	+367.85%
2015-09-30	€5.76 Million ≈ $6.73 Million	-58.44%
2014-09-30	€13.85 Million ≈ $16.19 Million	-21.28%
2013-09-30	€17.59 Million ≈ $20.57 Million	+45.10%
2012-09-30	€12.12 Million ≈ $14.17 Million	--

Equity Component Analysis

This analysis shows how different components contribute to BRAIN Biotech AG'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 10782043100.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (September 2025)

Component	Amount	Percentage
Common Stock	€21.85 Million	1186.69%
Other Comprehensive Income	€295.00K	16.02%
Other Components	€95.73 Million	5200.05%
Total Equity	€1.84 Million	100.00%

BRAIN Biotech AG Competitors by Market Cap

The table below lists competitors of BRAIN Biotech AG ranked by their market capitalization.

Company	Market Cap
Futuretech II Acquisition Corp NASDAQ:FTII	$51.57 Million
Intrum Justitia AB ST:INTRUM	$51.59 Million
Dongil Ind KO:004890	$51.59 Million
Linz Textil Holding AG VI:LTH	$51.60 Million
Hofseth Biocare ASA OL:HBC	$51.55 Million
YeaRimDang Publishing Co. Ltd KQ:036000	$51.51 Million
ICE FISH FARM AS NK-10 F:4YYA	$51.49 Million
CVD Equipment Corporation NASDAQ:CVV	$51.48 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in BRAIN Biotech AG's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 12,617,000 to 1,841,000, a change of -10,776,000 (-85.4%).
Net loss of 11,742,000 reduced equity.
Other comprehensive income decreased equity by 1,018,000.
Other factors increased equity by 1,984,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	€-11.74 Million	-637.81%
Other Comprehensive Income	€-1.02 Million	-55.3%
Other Changes	€1.98 Million	+107.77%
Total Change	€-	-85.41%

Book Value vs Market Value Analysis

This analysis compares BRAIN Biotech AG'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: 34.41x
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 increased from 2.91x to 34.41x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2012-09-30	€1.00	€2.90	x
2013-09-30	€1.48	€2.90	x
2014-09-30	€0.96	€2.90	x
2015-09-30	€0.43	€2.90	x
2016-09-30	€1.76	€2.90	x
2017-09-30	€2.86	€2.90	x
2018-09-30	€1.43	€2.90	x
2019-09-30	€0.68	€2.90	x
2020-09-30	€1.11	€2.90	x
2021-09-30	€1.94	€2.90	x
2022-09-30	€1.36	€2.90	x
2023-09-30	€1.00	€2.90	x
2024-09-30	€0.58	€2.90	x
2025-09-30	€0.08	€2.90	x

Capital Efficiency Dashboard

This dashboard shows how efficiently BRAIN Biotech AG 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): -637.81%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -23.66%
• Asset Turnover: 0.75x
• Equity Multiplier: 36.03x
Recent ROE (-637.81%) is below the historical average (-89.80%), 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	-48.53%	-74.06%	0.38x	1.73x	€-6.68 Million
2013	-23.67%	-40.41%	0.40x	1.45x	€-5.83 Million
2014	-41.16%	-38.84%	0.52x	2.05x	€-6.27 Million
2015	-104.84%	-27.04%	0.69x	5.58x	€-6.26 Million
2016	-55.06%	-64.46%	0.48x	1.78x	€-17.36 Million
2017	-20.36%	-39.85%	0.35x	1.45x	€-14.32 Million
2018	-32.13%	-30.59%	0.36x	2.89x	€-10.85 Million
2019	-85.79%	-27.22%	0.58x	5.40x	€-11.72 Million
2020	-46.59%	-25.33%	0.53x	3.47x	€-11.76 Million
2021	-12.82%	-12.95%	0.49x	2.00x	€-8.85 Million
2022	-22.23%	-13.31%	0.63x	2.63x	€-9.55 Million
2023	-38.03%	-14.96%	0.78x	3.26x	€-10.46 Million
2024	-88.19%	-20.37%	0.62x	7.03x	€-12.39 Million
2025	-637.81%	-23.66%	0.75x	36.03x	€-11.93 Million

Industry Comparison

This section compares BRAIN Biotech AG's net assets metrics with peer companies in the Specialty Chemicals industry.

Industry Context

Industry: Specialty Chemicals
Average net assets among peers: $779,719,550
Average return on equity (ROE) among peers: -57.25%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
BRAIN Biotech AG (BNN)	€1.84 Million	-48.53%	35.03x	$51.56 Million
LIFELINE SPAC I OYJ A EO1 (0CD)	$113.50 Million	-3.17%	0.10x	$261.36 Million
GRAPHENE MANUFACT.GROUP (0GF)	$2.03 Million	0.00%	1.43x	$185.36 Million
Orion Engineered Carbons SA (0OE)	$459.40 Million	23.12%	3.11x	$327.05 Million
COVESTRO AG SP.ADR 1/2 (1CO1)	$6.68 Billion	-3.98%	1.04x	$11.11 Billion
H&R GmbH & Co. KGaA (2HRA)	$287.13 Million	9.37%	1.19x	$183.88 Million
LOOP INDUSTRIES DL-001 (3L9)	$33.74 Million	-63.14%	0.20x	$39.56 Million
Dotz Nano Ltd (57N)	$4.06 Million	-195.35%	0.31x	$4.51 Million
TIDEWATER RENEWABLES LTD (7GZ)	$157.77 Million	-226.85%	1.58x	$233.52 Million
DIRECTA PLUS PLC LS-0025 (88K)	$7.15 Million	-71.89%	0.64x	$2.35 Million
TEKNA HOLDING ASA NK 2 (8VB)	$53.41 Million	-40.60%	0.38x	$67.10 Million

About BRAIN Biotech AG

XETRA:BNN Germany Specialty Chemicals

Market Cap

$74.07 Million

€63.36 Million EUR

Market Cap Rank

#21843 Global

#1946 in Germany

Share Price

€2.90

Change (1 day)

-1.69%

52-Week Range

€1.85 - €3.66

All Time High

€27.50