SMT Scharf AG
SMT Scharf AG engages in the development, manufacture, and service of transportation equipment and logistics systems for underground mining and tunnel construction. The company operates through four segments: Coal Mining, Mineral Mining, Tunnel, and Other Industries. It offers monorail and duorail systems, chairlift systems, segment cranes, lifting devices, explosive and placement devices, drilli… Read more
SMT Scharf AG (S188) - Net Assets
Latest net assets as of September 2025: €111.62 Million EUR
Based on the latest financial reports, SMT Scharf AG (S188) has net assets worth €111.62 Million EUR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€151.23 Million) and total liabilities (€39.61 Million). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €111.62 Million |
| % of Total Assets | 73.81% |
| Annual Growth Rate | 8.02% |
| 5-Year Change | 143.9% |
| 10-Year Change | 219.19% |
| Growth Volatility | 69.26 |
SMT Scharf AG - Net Assets Trend (2005–2024)
This chart illustrates how SMT Scharf AG's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for SMT Scharf AG (2005–2024)
The table below shows the annual net assets of SMT Scharf AG from 2005 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €118.18 Million | +36.29% |
| 2023-12-31 | €86.71 Million | -0.31% |
| 2022-12-31 | €86.98 Million | +21.32% |
| 2021-12-31 | €71.70 Million | +47.98% |
| 2020-12-31 | €48.45 Million | -20.01% |
| 2019-12-31 | €60.58 Million | +17.55% |
| 2018-12-31 | €51.53 Million | +5.80% |
| 2017-12-31 | €48.71 Million | +23.81% |
| 2016-12-31 | €39.34 Million | +6.26% |
| 2015-12-31 | €37.02 Million | +0.42% |
| 2014-12-31 | €36.87 Million | -6.38% |
| 2013-12-31 | €39.38 Million | -9.12% |
| 2012-12-31 | €43.33 Million | +3.91% |
| 2011-12-31 | €41.70 Million | +34.28% |
| 2010-12-31 | €31.05 Million | +34.76% |
| 2009-12-31 | €23.04 Million | -4.88% |
| 2008-12-31 | €24.23 Million | +6.58% |
| 2007-12-31 | €22.73 Million | +293.05% |
| 2006-12-31 | €5.78 Million | -78.81% |
| 2005-12-31 | €27.29 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to SMT Scharf 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 grown by 468.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €70.63 Million | 77.90% |
| Common Stock | €5.47 Million | 6.04% |
| Other Comprehensive Income | €-9.06 Million | -9.99% |
| Other Components | €23.62 Million | 26.05% |
| Total Equity | €90.67 Million | 100.00% |
SMT Scharf AG Competitors by Market Cap
The table below lists competitors of SMT Scharf AG ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Anthem Biosciences Ltd
NSE:ANTHEM
|
$17.58 Million |
|
Mauna Kea Technologies SA
PINK:MKEAF
|
$17.58 Million |
|
4Mass SA
WAR:4MS
|
$17.58 Million |
|
Pyxis Tankers Inc
NASDAQ:PXS
|
$17.60 Million |
|
Acer Gadget Inc
TW:2432
|
$17.57 Million |
|
J.D Development Co., LTD
TWO:4402
|
$17.56 Million |
|
Asia Pacific Wire & Cable Corp Ltd
NASDAQ:APWC
|
$17.55 Million |
|
George Kent (Malaysia) Bhd
KLSE:3204
|
$17.55 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in SMT Scharf AG's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 84,938,584 to 90,670,605, a change of 5,732,021 (6.7%).
- Net income of 5,602,000 contributed positively to equity growth.
- Other comprehensive income decreased equity by 9,057,774.
- Other factors increased equity by 9,187,795.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €5.60 Million | +6.18% |
| Other Comprehensive Income | €-9.06 Million | -9.99% |
| Other Changes | €9.19 Million | +10.13% |
| Total Change | €- | 6.75% |
Book Value vs Market Value Analysis
This analysis compares SMT Scharf 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: 0.45x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 0.85x to 0.45x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-12-31 | €8.81 | €7.50 | x |
| 2006-12-31 | €1.87 | €7.50 | x |
| 2007-12-31 | €5.65 | €7.50 | x |
| 2008-12-31 | €5.59 | €7.50 | x |
| 2009-12-31 | €5.40 | €7.50 | x |
| 2010-12-31 | €7.64 | €7.50 | x |
| 2011-12-31 | €9.07 | €7.50 | x |
| 2012-12-31 | €10.11 | €7.50 | x |
| 2013-12-31 | €9.18 | €7.50 | x |
| 2014-12-31 | €8.59 | €7.50 | x |
| 2015-12-31 | €8.80 | €7.50 | x |
| 2016-12-31 | €9.19 | €7.50 | x |
| 2017-12-31 | €11.18 | €7.50 | x |
| 2018-12-31 | €10.83 | €7.50 | x |
| 2019-12-31 | €12.37 | €7.50 | x |
| 2020-12-31 | €10.20 | €7.50 | x |
| 2021-12-31 | €13.71 | €7.50 | x |
| 2022-12-31 | €15.59 | €7.50 | x |
| 2023-12-31 | €15.52 | €7.50 | x |
| 2024-12-31 | €16.57 | €7.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently SMT Scharf 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): 6.18%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.90%
- • Asset Turnover: 0.52x
- • Equity Multiplier: 2.01x
- Recent ROE (6.18%) is below the historical average (12.32%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2005 | 15.83% | 8.32% | 1.09x | 1.74x | €1.59 Million |
| 2007 | 26.29% | 11.67% | 1.16x | 1.95x | €3.70 Million |
| 2008 | 22.05% | 10.74% | 0.90x | 2.29x | €2.92 Million |
| 2009 | 22.01% | 9.52% | 1.19x | 1.94x | €2.77 Million |
| 2010 | 25.78% | 12.00% | 0.99x | 2.16x | €4.90 Million |
| 2011 | 27.81% | 12.98% | 0.99x | 2.16x | €6.83 Million |
| 2012 | 27.03% | 15.28% | 0.99x | 1.80x | €7.38 Million |
| 2013 | 8.16% | 5.08% | 1.04x | 1.55x | €-723.11K |
| 2014 | -2.93% | -2.26% | 0.79x | 1.64x | €-4.77 Million |
| 2015 | 2.14% | 1.57% | 0.86x | 1.58x | €-2.91 Million |
| 2016 | 3.91% | 3.62% | 0.72x | 1.51x | €-2.40 Million |
| 2017 | 8.18% | 7.64% | 0.72x | 1.48x | €-888.87K |
| 2018 | 8.99% | 6.54% | 0.85x | 1.61x | €-520.32K |
| 2019 | 9.32% | 7.29% | 0.79x | 1.62x | €-402.58K |
| 2020 | -17.37% | -16.28% | 0.60x | 1.78x | €-12.87 Million |
| 2021 | 17.87% | 14.62% | 0.71x | 1.73x | €5.53 Million |
| 2022 | 17.05% | 15.52% | 0.72x | 1.54x | €6.01 Million |
| 2023 | 5.75% | 6.67% | 0.58x | 1.49x | €-3.61 Million |
| 2024 | 6.18% | 5.90% | 0.52x | 2.01x | €-3.47 Million |
Industry Comparison
This section compares SMT Scharf AG's net assets metrics with peer companies in the Railroads industry.
Industry Context
- Industry: Railroads
- Average net assets among peers: $26,715,886,760
- Average return on equity (ROE) among peers: -2.74%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| SMT Scharf AG (S188) | €111.62 Million | 15.83% | 0.35x | $17.57 Million |
| Bangkok Expressway and Metro PCL F (B4X) | $37.66 Billion | 9.24% | 1.99x | $958.90 Million |
| SBF AG (CY1K) | $14.58 Million | 20.66% | 0.36x | $37.03 Million |
| The Greenbrier Companies Inc (G90) | $863.49 Million | 22.33% | 1.07x | $1.35 Billion |
| ÜSTRA Hannoversche Verkehrsbetriebe Aktiengesellschaft (HVB) | $20.18 Million | -47.02% | 17.07x | $1.21 Million |
| JUNGFRAUB. HLDG NA SF 1,5 (J4F) | $640.37 Million | 6.80% | 0.32x | $1.69 Billion |
| Transport International Holdings Limited (KWO) | $10.20 Billion | 7.06% | 0.51x | $272.55 Million |
| L.B. Foster Company (LB1A) | $146.48 Million | 2.81% | 1.71x | $211.18 Million |
| Nippon Sharyo Ltd (NIP) | $20.95 Billion | -39.47% | 5.08x | $135.99 Million |
| Nishi-Nippon Railroad Co. Ltd (NNR) | $169.94 Billion | -7.10% | 3.16x | $1.26 Billion |