Lem Holding SA (LEHN) — Tangible Net Worth Ratio
Lem Holding SA (LEHN) has a Tangible Net Worth Ratio of 92.8% as of September 2025. This metric is calculated by deducting intangible assets (CHF9.39 Million) from net assets (CHF130.96 Million) and expressing it as a percentage of total net assets. A higher ratio means that more of the company's equity is backed by tangible, balance-sheet-verifiable assets rather than goodwill, patents, or brand value. See LEHN net working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
Lem Holding SA Tangible Net Worth Ratio (2002–2025)
This chart shows how Lem Holding SA's Tangible Net Worth Ratio has changed across 24 annual periods from 2002 to 2025. As of September 2025, the ratio stands at 92.8%, reflecting net assets of CHF130.96 Million with intangible assets of CHF9.39 Million CHF. See how many days can Lem Holding SA fund operations to measure how many days the company can operate on defensive assets alone.
Annual Tangible Net Worth Ratio for Lem Holding SA (2002–2025)
The table below presents the year-by-year Tangible Net Worth Ratio for Lem Holding SA from 2002 to 2025, covering 24 annual filings. Each row shows net assets, intangible assets, total assets, the tangible net worth ratio, and the change in percentage points versus the prior year. For the full company profile including market capitalisation, see market value of Lem Holding SA.
| Year | Tangible NW Ratio | Net Assets (CHF) | Intangible Assets | Total Assets | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 94.5% | CHF125.77 Million | CHF6.94 Million | CHF345.60 Million | ▼ -2.0 pp |
| 2024 | 96.5% | CHF176.68 Million | CHF6.27 Million | CHF344.32 Million | ▼ -0.1 pp |
| 2023 | 96.6% | CHF173.63 Million | CHF5.99 Million | CHF332.48 Million | ▼ -0.9 pp |
| 2022 | 97.5% | CHF161.20 Million | CHF4.07 Million | CHF306.14 Million | ▲ +0.8 pp |
| 2021 | 96.7% | CHF131.90 Million | CHF4.33 Million | CHF266.42 Million | ▲ +0.5 pp |
| 2020 | 96.2% | CHF117.36 Million | CHF4.47 Million | CHF232.01 Million | ▼ -2.0 pp |
| 2019 | 98.2% | CHF113.12 Million | CHF2.05 Million | CHF187.11 Million | ▲ +0.9 pp |
| 2018 | 97.3% | CHF111.58 Million | CHF3.04 Million | CHF185.84 Million | ▲ +1.6 pp |
| 2017 | 95.7% | CHF90.48 Million | CHF3.88 Million | CHF148.98 Million | ▲ +1.0 pp |
| 2016 | 94.7% | CHF85.89 Million | CHF4.53 Million | CHF140.18 Million | ▲ +1.1 pp |
| 2015 | 93.6% | CHF91.94 Million | CHF5.87 Million | CHF141.61 Million | ▼ -3.6 pp |
| 2014 | 97.2% | CHF94.20 Million | CHF2.62 Million | CHF144.68 Million | ▲ +0.1 pp |
| 2013 | 97.1% | CHF87.33 Million | CHF2.55 Million | CHF139.87 Million | ▲ +1.0 pp |
| 2012 | 96.1% | CHF79.56 Million | CHF3.09 Million | CHF132.51 Million | ▲ +4.2 pp |
| 2011 | 92.0% | CHF96.91 Million | CHF7.80 Million | CHF161.98 Million | ▲ +3.6 pp |
| 2010 | 88.4% | CHF83.38 Million | CHF9.70 Million | CHF132.66 Million | ▼ -6.0 pp |
| 2009 | 94.4% | CHF83.49 Million | CHF4.68 Million | CHF116.21 Million | ▼ -5.6 pp |
| 2008 | 100.0% | CHF70.12 Million | CHF0.00 | CHF114.59 Million | ▼ -1.2 pp |
| 2007 | 101.2% | CHF64.88 Million | CHF-802.00K | CHF108.17 Million | ▲ +0.3 pp |
| 2006 | 100.9% | CHF69.74 Million | CHF-655.00K | CHF101.77 Million | ▲ +9.8 pp |
| 2005 | 91.1% | CHF66.54 Million | CHF5.91 Million | CHF149.18 Million | ▲ +12.6 pp |
| 2004 | 78.5% | CHF66.44 Million | CHF14.28 Million | CHF174.92 Million | ▲ +4.7 pp |
| 2003 | 73.8% | CHF67.27 Million | CHF17.60 Million | CHF173.50 Million | ▼ -5.4 pp |
| 2002 | 79.2% | CHF77.46 Million | CHF16.09 Million | CHF187.94 Million | — |