INTERSHOP Communications Aktiengesellschaft (ISHA) - Net Assets
Based on the latest financial reports, INTERSHOP Communications Aktiengesellschaft (ISHA) has net assets worth €12.01 Million EUR (≈ $14.04 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 (€34.66 Million ≈ $40.52 Million USD) and total liabilities (€22.65 Million ≈ $26.48 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 tangible equity quality of INTERSHOP Communications Aktiengesellsch to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €12.01 Million |
| % of Total Assets | 34.64% |
| Annual Growth Rate | -3.38% |
| 5-Year Change | -31.32% |
| 10-Year Change | -25.54% |
| Growth Volatility | 52.99 |
INTERSHOP Communications Aktiengesellschaft - Net Assets Trend (2002–2025)
This chart illustrates how INTERSHOP Communications Aktiengesellschaft's net assets have evolved over time, based on quarterly financial data. See ISHA defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for INTERSHOP Communications Aktiengesellschaft (2002–2025)
The table below shows the annual net assets of INTERSHOP Communications Aktiengesellschaft from 2002 to 2025. For live valuation and market cap data, see INTERSHOP Communications Aktiengesellsch (ISHA) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €11.96 Million ≈ $13.98 Million |
+8.87% |
| 2024-12-31 | €10.98 Million ≈ $12.84 Million |
-3.40% |
| 2023-12-31 | €11.37 Million ≈ $13.29 Million |
-17.94% |
| 2022-12-31 | €13.85 Million ≈ $16.20 Million |
-20.42% |
| 2021-12-31 | €17.41 Million ≈ $20.35 Million |
+5.28% |
| 2020-12-31 | €16.54 Million ≈ $19.33 Million |
+5.11% |
| 2019-12-31 | €15.73 Million ≈ $18.39 Million |
+15.28% |
| 2018-12-31 | €13.65 Million ≈ $15.95 Million |
-10.98% |
| 2017-12-31 | €15.33 Million ≈ $17.92 Million |
-4.52% |
| 2016-12-31 | €16.05 Million ≈ $18.77 Million |
-15.86% |
| 2015-12-31 | €19.08 Million ≈ $22.31 Million |
+8.56% |
| 2014-12-31 | €17.58 Million ≈ $20.55 Million |
-27.31% |
| 2013-12-31 | €24.18 Million ≈ $28.27 Million |
-12.42% |
| 2012-12-31 | €27.61 Million ≈ $32.28 Million |
-2.15% |
| 2011-12-31 | €28.22 Million ≈ $32.99 Million |
+14.66% |
| 2010-12-31 | €24.61 Million ≈ $28.77 Million |
+33.78% |
| 2009-12-31 | €18.40 Million ≈ $21.51 Million |
+12.62% |
| 2008-12-31 | €16.34 Million ≈ $19.10 Million |
+32.10% |
| 2007-12-31 | €12.37 Million ≈ $14.46 Million |
+79.06% |
| 2006-12-31 | €6.91 Million ≈ $8.07 Million |
-16.51% |
| 2005-12-31 | €8.27 Million ≈ $9.67 Million |
+211.68% |
| 2004-12-31 | €2.65 Million ≈ $3.10 Million |
-66.14% |
| 2003-12-31 | €7.84 Million ≈ $9.16 Million |
-70.28% |
| 2002-12-31 | €26.37 Million ≈ $30.83 Million |
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Equity Component Analysis
This analysis shows how different components contribute to INTERSHOP Communications Aktiengesellschaft'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 264.2% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | €18.96 Million | 158.57% |
| Other Comprehensive Income | €1.64 Million | 13.72% |
| Other Components | €2.96 Million | 24.73% |
| Total Equity | €11.96 Million | 100.00% |
INTERSHOP Communications Aktiengesellschaft Competitors by Market Cap
The table below lists competitors of INTERSHOP Communications Aktiengesellschaft ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
ClearSign Combustion Corporation
NASDAQ:CLIR
|
$21.91 Million |
|
CJ Century Logistics Holdings Bhd
KLSE:7117
|
$21.91 Million |
|
JIN MEDICAL INTERNATIONAL LTD. Ordinary Shares
NASDAQ:ZJYL
|
$21.92 Million |
|
Alpha Group International plc
LSE:ALPH
|
$21.92 Million |
|
Crypto Blockchain Industries SA
PA:ALCBI
|
$21.89 Million |
|
SeaTwirl AB
ST:STW
|
$21.89 Million |
|
Shradha Infraprojects Limited
NSE:SHRADHA
|
$21.88 Million |
|
Senti Biosciences Inc
NASDAQ:SNTI
|
$21.87 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in INTERSHOP Communications Aktiengesellschaft's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 10,981,000 to 11,955,000, a change of 974,000 (8.9%).
- Net loss of 3,220,000 reduced equity.
- Share repurchases of 73,000 reduced equity.
- New share issuances of 4,375,000 increased equity.
- Other comprehensive income decreased equity by 108,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-3.22 Million | -26.93% |
| Share Repurchases | €73.00K | -0.61% |
| Share Issuances | €4.38 Million | +36.6% |
| Other Comprehensive Income | €-108.00K | -0.9% |
| Total Change | €- | 8.87% |
Book Value vs Market Value Analysis
This analysis compares INTERSHOP Communications Aktiengesellschaft'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: 2.05x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 0.39x to 2.05x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2002-12-31 | €4.12 | €1.61 | x |
| 2003-12-31 | €1.11 | €1.61 | x |
| 2004-12-31 | €0.17 | €1.61 | x |
| 2005-12-31 | €0.42 | €1.61 | x |
| 2006-12-31 | €0.31 | €1.61 | x |
| 2007-12-31 | €0.42 | €1.61 | x |
| 2008-12-31 | €0.58 | €1.61 | x |
| 2009-12-31 | €0.64 | €1.61 | x |
| 2010-12-31 | €0.80 | €1.61 | x |
| 2011-12-31 | €0.91 | €1.61 | x |
| 2012-12-31 | €0.89 | €1.61 | x |
| 2013-12-31 | €2.35 | €1.61 | x |
| 2014-12-31 | €1.68 | €1.61 | x |
| 2015-12-31 | €0.59 | €1.61 | x |
| 2016-12-31 | €0.49 | €1.61 | x |
| 2017-12-31 | €0.47 | €1.61 | x |
| 2018-12-31 | €0.59 | €1.61 | x |
| 2019-12-31 | €1.17 | €1.61 | x |
| 2020-12-31 | €1.12 | €1.61 | x |
| 2021-12-31 | €1.11 | €1.61 | x |
| 2022-12-31 | €0.98 | €1.61 | x |
| 2023-12-31 | €0.78 | €1.61 | x |
| 2024-12-31 | €0.75 | €1.61 | x |
| 2025-12-31 | €0.78 | €1.61 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently INTERSHOP Communications Aktiengesellschaft 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): -26.93%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -9.67%
- • Asset Turnover: 0.90x
- • Equity Multiplier: 3.11x
- Recent ROE (-26.93%) is above the historical average (-41.80%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | -104.49% | -61.10% | 0.86x | 1.98x | €-30.19 Million |
| 2003 | -237.82% | -80.49% | 1.18x | 2.51x | €-19.42 Million |
| 2004 | -330.67% | -49.95% | 1.02x | 6.52x | €-9.04 Million |
| 2005 | -40.74% | -24.23% | 0.60x | 2.78x | €-4.20 Million |
| 2008 | 9.20% | 4.61% | 1.31x | 1.52x | €-130.50K |
| 2009 | 9.12% | 5.37% | 1.11x | 1.54x | €-165.30K |
| 2010 | 7.58% | 4.88% | 1.06x | 1.47x | €-596.00K |
| 2011 | 10.77% | 6.18% | 1.19x | 1.46x | €218.10K |
| 2012 | -2.10% | -1.12% | 1.34x | 1.40x | €-3.34 Million |
| 2013 | -13.76% | -6.21% | 1.59x | 1.39x | €-5.75 Million |
| 2014 | -37.79% | -14.38% | 1.83x | 1.44x | €-8.40 Million |
| 2015 | 0.03% | 0.01% | 1.30x | 1.73x | €-1.90 Million |
| 2016 | -18.61% | -8.74% | 1.26x | 1.69x | €-4.59 Million |
| 2017 | -4.33% | -1.85% | 1.43x | 1.63x | €-2.20 Million |
| 2018 | -49.41% | -21.61% | 1.38x | 1.66x | €-8.11 Million |
| 2019 | -43.06% | -21.42% | 1.14x | 1.76x | €-8.35 Million |
| 2020 | 4.80% | 2.36% | 1.14x | 1.78x | €-860.50K |
| 2021 | 4.65% | 2.25% | 0.91x | 2.27x | €-930.80K |
| 2022 | -25.67% | -9.66% | 0.89x | 2.98x | €-4.94 Million |
| 2023 | -27.11% | -8.11% | 1.00x | 3.35x | €-4.22 Million |
| 2024 | -3.21% | -0.91% | 0.93x | 3.80x | €-1.45 Million |
| 2025 | -26.93% | -9.67% | 0.90x | 3.11x | €-4.42 Million |
Industry Comparison
This section compares INTERSHOP Communications Aktiengesellschaft's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $276,111,706
- Average return on equity (ROE) among peers: -310.75%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| INTERSHOP Communications Aktiengesellschaft (ISHA) | €12.01 Million | -104.49% | 1.89x | $21.90 Million |
| Materialise NV (06MA) | $228.93 Million | -0.93% | 0.80x | $301.24 Million |
| Patriot One Technologies Inc (0PL) | $62.22 Million | -40.38% | 0.06x | $98.75 Million |
| AXWAY SOFTWARE EO 2 (1XV) | $372.22 Million | 2.58% | 0.57x | $1.09 Billion |
| Spyrosoft Spólka Akcyjna (2NP) | $160.60 Million | 21.35% | 0.53x | $106.18 Million |
| WEIMOB INC. DL-0001 (36W) | $1.81 Billion | -95.35% | 2.84x | $681.82 Million |
| ROUTE1 INC. (3R6N) | $2.73 Million | 8.15% | 4.53x | $2.46 Million |
| INSURAGUEST TECHN. INC. (4JG) | $453.79K | -310.70% | 0.59x | $99.69K |
| LIQUID AVATAR TECHNO.INC. (4T5) | $424.39K | -2677.70% | 5.96x | $1.33 Million |
| Envirosuite Limited (57P) | $125.98 Million | -14.47% | 0.25x | $67.90 Million |
| SPROUT AI INC. (5AU) | $-5.20 Million | 0.00% | 0.00x | $3.09 Million |
About INTERSHOP Communications Aktiengesellschaft
INTERSHOP Communications Aktiengesellschaft offers ecommerce solutions in Germany, rest of Europe, and internationally. It operates in two segments, Software and Cloud, and Service. The company provides Commerce Management to control sales channels and touchpoints; Search & Recommendations to create data-driven personalized user experiences with AI-powered algorithms; and Integration Hub, a low-c… Read more