3P Learning Ltd
3P Learning Limited, together with its subsidiaries, engages in the development, marketing, and sale of educational software and e-books to schools and parents of school-aged students in the Asia-Pacific, North and South America, Europe, the Middle East, and Africa. It operates in two segments, Business-to-School (B2B) and Business-to-Consumer (B2C). The company offers EdTech programs for writing… Read more
3P Learning Ltd (3PL) - Net Assets
Latest net assets as of June 2025: AU$140.54 Million AUD
Based on the latest financial reports, 3P Learning Ltd (3PL) has net assets worth AU$140.54 Million AUD as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$199.04 Million) and total liabilities (AU$58.50 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 | AU$140.54 Million |
| % of Total Assets | 70.61% |
| Annual Growth Rate | 21.33% |
| 5-Year Change | -27.87% |
| 10-Year Change | 222.71% |
| Growth Volatility | 171.12 |
3P Learning Ltd - Net Assets Trend (2010–2025)
This chart illustrates how 3P Learning Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for 3P Learning Ltd (2010–2025)
The table below shows the annual net assets of 3P Learning Ltd from 2010 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$140.54 Million | +0.84% |
| 2024-06-30 | AU$139.37 Million | -30.54% |
| 2023-06-30 | AU$200.65 Million | +3.49% |
| 2022-06-30 | AU$193.88 Million | -0.49% |
| 2021-06-30 | AU$194.84 Million | +641.77% |
| 2020-06-30 | AU$26.27 Million | +6.67% |
| 2019-06-30 | AU$24.62 Million | +29.55% |
| 2018-06-30 | AU$19.01 Million | -44.76% |
| 2017-06-30 | AU$34.41 Million | -20.99% |
| 2016-06-30 | AU$43.55 Million | +31.40% |
| 2015-06-30 | AU$33.14 Million | +71.72% |
| 2014-06-30 | AU$19.30 Million | +33.24% |
| 2013-06-30 | AU$14.48 Million | +87.44% |
| 2010-06-30 | AU$7.73 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to 3P Learning Ltd'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 1654.5% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$212.13 Million | 150.95% |
| Other Comprehensive Income | AU$9.63 Million | 6.85% |
| Total Equity | AU$140.54 Million | 100.00% |
3P Learning Ltd Competitors by Market Cap
The table below lists competitors of 3P Learning Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Ozsu Balik Uretim A.S.
IS:OZSUB
|
$13.54 Million |
|
Bayview Acquisition Corp Unit
NASDAQ:BAYAU
|
$13.54 Million |
|
Izotropic Corporation
OTCQB:IZOZF
|
$13.55 Million |
|
Opter AB
ST:OPTER
|
$13.55 Million |
|
Principal Technologies Inc
V:PTEC
|
$13.53 Million |
|
Jialijia Group Corporation Ltd
PINK:RZZN
|
$13.53 Million |
|
LORDS GROUP TRAD. LS-005
F:7S6
|
$13.52 Million |
|
Duc Thanh Wood Processing JSC
VN:GDT
|
$13.52 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in 3P Learning Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 139,370,000 to 140,537,000, a change of 1,167,000 (0.8%).
- Net income of 210,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 957,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$210.00K | +0.15% |
| Other Comprehensive Income | AU$957.00K | +0.68% |
| Total Change | AU$- | 0.84% |
Book Value vs Market Value Analysis
This analysis compares 3P Learning Ltd'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: 0.53x
- 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 2.49x to 0.53x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2013-06-30 | AU$0.11 | AU$0.28 | x |
| 2014-06-30 | AU$0.07 | AU$0.28 | x |
| 2015-06-30 | AU$0.12 | AU$0.28 | x |
| 2016-06-30 | AU$0.32 | AU$0.28 | x |
| 2017-06-30 | AU$0.12 | AU$0.28 | x |
| 2018-06-30 | AU$0.07 | AU$0.28 | x |
| 2019-06-30 | AU$0.09 | AU$0.28 | x |
| 2020-06-30 | AU$0.10 | AU$0.28 | x |
| 2021-06-30 | AU$0.70 | AU$0.28 | x |
| 2022-06-30 | AU$0.70 | AU$0.28 | x |
| 2023-06-30 | AU$0.73 | AU$0.28 | x |
| 2024-06-30 | AU$0.51 | AU$0.28 | x |
| 2025-06-30 | AU$0.51 | AU$0.28 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently 3P Learning Ltd 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): 0.15%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.19%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.42x
- Recent ROE (0.15%) is above the historical average (-5.18%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 21.47% | 9.36% | 0.89x | 2.59x | AU$1.59 Million |
| 2014 | 26.18% | 15.98% | 0.91x | 1.79x | AU$3.12 Million |
| 2015 | 12.34% | 11.10% | 0.51x | 2.20x | AU$774.60K |
| 2016 | 8.35% | 8.75% | 0.42x | 2.27x | AU$-717.30K |
| 2017 | -20.59% | -16.04% | 0.53x | 2.42x | AU$-10.56 Million |
| 2018 | -98.32% | -40.52% | 0.84x | 2.90x | AU$-20.59 Million |
| 2019 | 24.01% | 11.02% | 0.86x | 2.53x | AU$3.45 Million |
| 2020 | 1.97% | 0.94% | 0.80x | 2.63x | AU$-2.11 Million |
| 2021 | -4.81% | -16.31% | 0.22x | 1.31x | AU$-28.85 Million |
| 2022 | -0.28% | -0.55% | 0.38x | 1.33x | AU$-19.93 Million |
| 2023 | 3.17% | 5.96% | 0.41x | 1.31x | AU$-13.70 Million |
| 2024 | -40.94% | -51.90% | 0.55x | 1.43x | AU$-71.00 Million |
| 2025 | 0.15% | 0.19% | 0.55x | 1.42x | AU$-13.84 Million |
Industry Comparison
This section compares 3P Learning Ltd's net assets metrics with peer companies in the Education & Training Services industry.
Industry Context
- Industry: Education & Training Services
- Average net assets among peers: $131,308,817
- Average return on equity (ROE) among peers: 81.25%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| 3P Learning Ltd (3PL) | AU$140.54 Million | 21.47% | 0.42x | $13.53 Million |
| 8I Holdings Ltd (8IH) | $32.33 Million | -32.78% | 0.32x | $725.82K |
| Academies Australasia Group Ltd (AKG) | $7.49 Million | 2.19% | 0.94x | $1.11 Million |
| Cluey Ltd (CLU) | $40.53 Million | -39.66% | 0.08x | $3.14 Million |
| EDU Holdings Ltd (EDU) | $959.18K | 230.17% | 0.23x | $31.69 Million |
| Embark Early Education Ltd (EVO) | $168.67 Million | 9.41% | 0.33x | $37.07 Million |
| G8 Education Ltd (GEM) | $795.97 Million | 7.86% | 1.82x | $111.33 Million |
| Kip Mcgrath Education Centres Ltd (KME) | $23.08 Million | 8.34% | 0.61x | $12.19 Million |
| Nido Education Ltd (NDO) | $111.80 Million | -6.06% | 1.76x | $21.67 Million |
| Nexted Group Ltd (NXD) | $945.74K | 551.77% | 0.05x | $15.38 Million |