RATIONAL Aktiengesellschaft (RAA) - Net Assets

Latest as of September 2025: €870.65 Million EUR ≈ $1.02 Billion USD

Based on the latest financial reports, RATIONAL Aktiengesellschaft (RAA) has net assets worth €870.65 Million EUR (≈ $1.02 Billion USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€1.11 Billion ≈ $1.30 Billion USD) and total liabilities (€237.24 Million ≈ $277.35 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 RATIONAL Aktiengesellschaft (RAA) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	€870.65 Million
% of Total Assets	78.59%
Annual Growth Rate	11.45%
5-Year Change	60.14%
10-Year Change	140.63%
Growth Volatility	10.41

RATIONAL Aktiengesellschaft - Net Assets Trend (2002–2024)

This chart illustrates how RATIONAL Aktiengesellschaft's net assets have evolved over time, based on quarterly financial data. Also explore RAA asset base for the complete picture of this company's asset base.

Annual Net Assets for RATIONAL Aktiengesellschaft (2002–2024)

The table below shows the annual net assets of RATIONAL Aktiengesellschaft from 2002 to 2024. For live valuation and market cap data, see RAA stock market capitalisation.

Year	Net Assets	Change
2024-12-31	€856.90 Million ≈ $1.00 Billion	+12.63%
2023-12-31	€760.79 Million ≈ $889.44 Million	+12.50%
2022-12-31	€676.24 Million ≈ $790.60 Million	+12.08%
2021-12-31	€603.33 Million ≈ $705.36 Million	+12.75%
2020-12-31	€535.09 Million ≈ $625.58 Million	+3.43%
2019-12-31	€517.37 Million ≈ $604.86 Million	+13.58%
2018-12-31	€455.51 Million ≈ $532.54 Million	+7.30%
2017-12-31	€424.53 Million ≈ $496.32 Million	+6.95%
2016-12-31	€396.96 Million ≈ $464.09 Million	+11.47%
2015-12-31	€356.11 Million ≈ $416.33 Million	+14.62%
2014-12-31	€310.67 Million ≈ $363.21 Million	+15.56%
2013-12-31	€268.85 Million ≈ $314.31 Million	+13.25%
2012-12-31	€237.39 Million ≈ $277.54 Million	+14.73%
2011-12-31	€206.91 Million ≈ $241.91 Million	-10.14%
2010-12-31	€230.27 Million ≈ $269.21 Million	+21.35%
2009-12-31	€189.75 Million ≈ $221.84 Million	+42.07%
2008-12-31	€133.56 Million ≈ $156.14 Million	+7.72%
2007-12-31	€123.99 Million ≈ $144.96 Million	+17.17%
2006-12-31	€105.82 Million ≈ $123.71 Million	+17.67%
2005-12-31	€89.92 Million ≈ $105.13 Million	-13.60%
2004-12-31	€104.08 Million ≈ $121.68 Million	+14.89%
2003-12-31	€90.58 Million ≈ $105.90 Million	+14.77%
2002-12-31	€78.93 Million ≈ $92.28 Million	--

Equity Component Analysis

This analysis shows how different components contribute to RATIONAL 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 grown by 2034.3% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Retained Earnings	€822.88 Million	96.03%
Common Stock	€11.37 Million	1.33%
Other Comprehensive Income	€-5.41 Million	-0.63%
Other Components	€28.06 Million	3.27%
Total Equity	€856.90 Million	100.00%

RATIONAL Aktiengesellschaft Competitors by Market Cap

The table below lists competitors of RATIONAL Aktiengesellschaft ranked by their market capitalization.

Company	Market Cap
Allegro.eu S.A. WAR:ALE	$8.29 Billion
GETLINK ADR EO-40 F:TNU	$8.29 Billion
Shanghai Zhangjiang Hi-Tech Park Development Co Ltd SHG:600895	$8.30 Billion
Yanzhou Coal Mining Company Limited F:YZCA	$8.30 Billion
YTL Power International Bhd KLSE:6742	$8.29 Billion
Valmont Industries Inc NYSE:VMI	$8.28 Billion
Next Vision Stabilized Systems TA:NXSN	$8.27 Billion
Baiyin Nonferrous Group Co Ltd SHG:601212	$8.27 Billion

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 760,789,000 to 856,902,000, a change of 96,113,000 (12.6%).
Net income of 250,530,000 contributed positively to equity growth.
Dividend payments of 153,495,000 reduced retained earnings.
Other comprehensive income decreased equity by 922,000.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	€250.53 Million	+29.24%
Dividends Paid	€153.50 Million	-17.91%
Other Comprehensive Income	€-922.00K	-0.11%
Total Change	€-	12.63%

Book Value vs Market Value Analysis

This analysis compares RATIONAL 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: 8.27x
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 89.82x to 8.27x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2002-12-31	€6.94	€623.50	x
2003-12-31	€7.97	€623.50	x
2004-12-31	€9.13	€623.50	x
2005-12-31	€7.88	€623.50	x
2006-12-31	€9.30	€623.50	x
2007-12-31	€10.90	€623.50	x
2008-12-31	€11.75	€623.50	x
2009-12-31	€16.69	€623.50	x
2010-12-31	€20.25	€623.50	x
2011-12-31	€18.20	€623.50	x
2012-12-31	€20.88	€623.50	x
2013-12-31	€23.65	€623.50	x
2014-12-31	€27.32	€623.50	x
2015-12-31	€31.32	€623.50	x
2016-12-31	€34.91	€623.50	x
2017-12-31	€37.34	€623.50	x
2018-12-31	€40.06	€623.50	x
2019-12-31	€45.50	€623.50	x
2020-12-31	€47.06	€623.50	x
2021-12-31	€53.06	€623.50	x
2022-12-31	€59.48	€623.50	x
2023-12-31	€66.91	€623.50	x
2024-12-31	€75.37	€623.50	x

Capital Efficiency Dashboard

This dashboard shows how efficiently RATIONAL 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): 29.24%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 20.99%
• Asset Turnover: 1.08x
• Equity Multiplier: 1.29x
Recent ROE (29.24%) is below the historical average (34.56%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2002	33.72%	15.01%	1.56x	1.44x	€18.72 Million
2003	29.59%	14.37%	1.46x	1.41x	€17.75 Million
2004	32.73%	15.36%	1.51x	1.41x	€23.66 Million
2005	47.13%	17.20%	1.86x	1.47x	€33.38 Million
2006	48.93%	18.25%	1.94x	1.39x	€41.19 Million
2007	49.32%	18.17%	1.80x	1.51x	€48.76 Million
2008	46.18%	17.99%	1.64x	1.56x	€48.33 Million
2009	35.47%	21.41%	1.18x	1.40x	€48.33 Million
2010	34.65%	22.79%	1.15x	1.33x	€56.77 Million
2011	38.06%	20.10%	1.38x	1.37x	€58.05 Million
2012	39.30%	21.45%	1.33x	1.37x	€69.55 Million
2013	36.17%	21.09%	1.22x	1.40x	€70.36 Million
2014	35.43%	22.16%	1.17x	1.36x	€79.00 Million
2015	34.20%	21.58%	1.17x	1.36x	€86.18 Million
2016	32.02%	20.73%	1.14x	1.36x	€87.41 Million
2017	33.68%	20.37%	1.23x	1.34x	€100.55 Million
2018	34.53%	20.22%	1.29x	1.33x	€111.76 Million
2019	33.17%	20.34%	1.21x	1.35x	€119.85 Million
2020	14.97%	12.33%	0.97x	1.25x	€26.59 Million
2021	20.50%	15.86%	0.99x	1.30x	€63.33 Million
2022	27.46%	18.17%	1.14x	1.33x	€118.10 Million
2023	28.36%	19.16%	1.14x	1.30x	€139.68 Million
2024	29.24%	20.99%	1.08x	1.29x	€164.84 Million

Industry Comparison

This section compares RATIONAL Aktiengesellschaft's net assets metrics with peer companies in the Specialty Industrial Machinery industry.

Industry Context

Industry: Specialty Industrial Machinery
Average net assets among peers: $10,469,006,603
Average return on equity (ROE) among peers: 8.73%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
RATIONAL Aktiengesellschaft (RAA)	€870.65 Million	33.72%	0.27x	$8.29 Billion
MORIMATSU INT.H.C. (HK) (1S5)	$5.28 Billion	13.97%	0.69x	$915.38 Million
2G Energy AG (2GB)	$108.62 Million	15.09%	0.95x	$670.96 Million
Eaton Corporation PLC (3EC)	$18.53 Billion	20.47%	1.07x	$131.02 Billion
MERUS POWER OYJ EO 1 (99H)	$9.53 Million	-27.84%	1.80x	$34.28 Million
Aumann AG (AAG)	$201.72 Million	10.66%	0.61x	$170.49 Million
Atlas Copco A ADR (ACO)	$67.63 Billion	26.81%	1.02x	$64.34 Billion
ATS CORP. (ATO0)	$1.68 Billion	11.50%	1.43x	$2.67 Billion
Chongqing Machinery & Electric Co. Ltd (CE3)	$6.25 Billion	8.19%	1.18x	$424.46 Million
NEL ASA ADR/30 NK -20 (D7GA)	$4.98 Billion	-4.91%	0.27x	$352.91 Million
Datron AG (DAR)	$17.16 Million	13.37%	0.27x	$30.88 Million

About RATIONAL Aktiengesellschaft

XETRA:RAA Germany Specialty Industrial Machinery

Market Cap

$8.29 Billion

€7.09 Billion EUR

Market Cap Rank

#2559 Global

#522 in Germany

Share Price

€623.50

Change (1 day)

-2.50%

52-Week Range

€607.50 - €783.50

All Time High

€973.87