Circus SE (CA1) - Net Assets
Based on the latest financial reports, Circus SE (CA1) has net assets worth €35.15 Million EUR (≈ $41.10 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 (€51.58 Million ≈ $60.30 Million USD) and total liabilities (€16.43 Million ≈ $19.21 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. See CA1 net asset quality score to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €35.15 Million |
| % of Total Assets | 68.15% |
| Annual Growth Rate | 38.43% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 576.91 |
Circus SE - Net Assets Trend (2023–2025)
This chart illustrates how Circus SE's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see CA1 market cap.
Annual Net Assets for Circus SE (2023–2025)
The table below shows the annual net assets of Circus SE from 2023 to 2025. Also explore how fast is Circus SE growing its equity to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €35.15 Million ≈ $41.10 Million |
+1070.21% |
| 2024-12-31 | €3.00 Million ≈ $3.51 Million |
-83.62% |
| 2023-12-31 | €18.34 Million ≈ $21.44 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Circus 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 3699800000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | €77.43 Million | 220.27% |
| Total Equity | €35.15 Million | 100.00% |
Circus SE Competitors by Market Cap
The table below lists competitors of Circus SE ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Shree Rama Newsprint Limited
NSE:RAMANEWS
|
$49.98 Million |
|
Inmax Holding Co Ltd
TWO:1591
|
$49.99 Million |
|
Land and Houses Freehold and Leasehold Property Fund
BK:LHPF
|
$49.99 Million |
|
Marchex Inc
NASDAQ:MCHX
|
$49.99 Million |
|
Petra Energy Bhd
KLSE:5133
|
$49.96 Million |
|
Broad Capital Acquisition Corp Unit
NASDAQ:BRACU
|
$49.95 Million |
|
Bingshan Refrigeration and Heat Transfer Technologies Co Ltd
SHE:200530
|
$49.94 Million |
|
ESTsoft Corp
KQ:047560
|
$49.93 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Circus SE's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,004,000 to 35,153,000, a change of 32,149,000 (1070.2%).
- Net loss of 21,768,000 reduced equity.
- New share issuances of 48,201,000 increased equity.
- Other factors increased equity by 5,716,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-21.77 Million | -61.92% |
| Share Issuances | €48.20 Million | +137.12% |
| Other Changes | €5.72 Million | +16.26% |
| Total Change | €- | 1070.21% |
Book Value vs Market Value Analysis
This analysis compares Circus 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: 12.50x
- 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 2.05x to 12.50x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2023-12-31 | €0.81 | €1.66 | x |
| 2024-12-31 | €0.13 | €1.66 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Circus 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): -61.92%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -1395.38%
- • Asset Turnover: 0.03x
- • Equity Multiplier: 1.47x
- Recent ROE (-61.92%) is above the historical average (-198.66%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2023 | -27.10% | -783.75% | 0.03x | 1.24x | €-6.80 Million |
| 2024 | -506.96% | -6067.33% | 0.01x | 6.53x | €-15.53 Million |
| 2025 | -61.92% | -1395.38% | 0.03x | 1.47x | €-25.28 Million |
Industry Comparison
This section compares Circus SE's net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $12,547,454,116
- Average return on equity (ROE) among peers: 14.40%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Circus SE (CA1) | €35.15 Million | -27.10% | 0.47x | $49.97 Million |
| DB ENERGY S.A. ZY -10 (0CJ) | $20.21 Million | 40.75% | 3.12x | $6.22 Million |
| MORIMATSU INT.H.C. (HK) (1S5) | $2.01 Billion | 19.02% | 1.84x | $983.88 Million |
| 2G Energy AG (2GB) | $12.54 Million | 4.30% | 0.44x | $670.96 Million |
| Eaton Corporation PLC (3EC) | $17.29 Billion | 17.26% | 0.89x | $131.40 Billion |
| M+S HIDRAVLIK AD BW 1 (8Q3) | $123.53 Million | 7.26% | 0.22x | $197.17 Million |
| MERUS POWER OYJ EO 1 (99H) | $12.89 Million | -0.84% | 0.90x | $35.09 Million |
| Aumann AG (AAG) | $180.65 Million | 7.22% | 0.81x | $174.31 Million |
| Atlas Copco A ADR (ACO) | $91.50 Billion | 30.64% | 1.00x | $64.34 Billion |
| ATS CORP. (ATO0) | $1.78 Billion | 4.03% | 1.44x | $1.85 Billion |
About Circus SE
Circus SE, a technology company, engages in the development of AI-driven robotics for the food service industry. The company also provides integrated software platforms for operational management and control; and military supply solutions. In addition, it offers CA-1 Series 4, an AI-Robot for autonomous meal production; CircusOS, an AI-native operating system to power autonomous meal supply; and … Read more