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Vintage Heuer Discussion Forum
The place for discussing 1930-1985 Heuer wristwatches, chronographs and dash-mounted timepieces. Online since May 2003.
First of all, great to see you posting. You see that this forum has been very quiet, but Google still finds messages posted here, so it retains some value as a resource for the community.
-- Have a look here, for the two Semikrographs that I have owned -- OnTheDash Gallery -- Semikrograph. You will see that one of them is marked "E&M 1232" . . . so that must be a sibling of yours.
-- Konrad Knirim has written two incredible reference books covering military timepieces, one for the British ones (800 pages) and one for the German ones (600 pages). On page 107 of the book covering German military timepieces, Knirim shows a Semikrograph, that seems to have been made by Heuer for the Berlin distributor / supplier, F. L. Lobner. The stopwatch shown is identical to yours and mine, except that across the center of the dial there is the marking "F.L. Lobner Berlin W". On the caseback, there is a German military marking.
I will do some additional research and I will also scan and post the page from Konrad's book showing the Semikrograph with the "Lobner" marking. My hunch is that this E&M marking is more English style than German style, but that is only a guess.