Australian Clinical Labs Ltd
Australian Clinical Labs Limited provides pathology diagnostic services in Australia. The company offers range of services, including molecular cancer, harmony NIPT, genetic carrier screening and other antenatal, cardiac, and commercial drug and alcohol testing services; chemical pathology, haematology, histopathology and cytopathology, serology and microbiology, allergy and immunology, and veter… Read more
Australian Clinical Labs Ltd (ACL) - Net Assets
Latest net assets as of December 2025: AU$151.04 Million AUD
Based on the latest financial reports, Australian Clinical Labs Ltd (ACL) has net assets worth AU$151.04 Million AUD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$562.50 Million) and total liabilities (AU$411.46 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$151.04 Million |
| % of Total Assets | 26.85% |
| Annual Growth Rate | 34.21% |
| 5-Year Change | -0.4% |
| 10-Year Change | 109.95% |
| Growth Volatility | 107.69 |
Australian Clinical Labs Ltd - Net Assets Trend (2016–2025)
This chart illustrates how Australian Clinical Labs 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 Australian Clinical Labs Ltd (2016–2025)
The table below shows the annual net assets of Australian Clinical Labs Ltd from 2016 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$171.98 Million | 0.00% |
| 2024-12-31 | AU$171.98 Million | -3.25% |
| 2024-06-30 | AU$177.76 Million | 0.00% |
| 2023-12-31 | AU$177.76 Million | +2.95% |
| 2023-06-30 | AU$172.67 Million | 0.00% |
| 2022-12-31 | AU$172.67 Million | -25.75% |
| 2022-06-30 | AU$232.56 Million | 0.00% |
| 2021-12-31 | AU$232.56 Million | +183.90% |
| 2021-06-30 | AU$81.91 Million | 0.00% |
| 2020-12-31 | AU$81.91 Million | +18.74% |
| 2020-06-30 | AU$68.99 Million | 0.00% |
| 2019-12-31 | AU$68.99 Million | +151.60% |
| 2019-06-30 | AU$27.42 Million | 0.00% |
| 2018-12-31 | AU$27.42 Million | +402.38% |
| 2018-06-30 | AU$5.46 Million | 0.00% |
| 2017-12-31 | AU$5.46 Million | -61.35% |
| 2017-06-30 | AU$14.12 Million | 0.00% |
| 2016-12-31 | AU$14.12 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Australian Clinical Labs 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 grown by 25857400000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | AU$33.75 Million | 19.70% |
| Common Stock | AU$780.73 Million | 455.63% |
| Other Comprehensive Income | AU$-637.92 Million | -372.28% |
| Total Equity | AU$171.35 Million | 100.00% |
Australian Clinical Labs Ltd Competitors by Market Cap
The table below lists competitors of Australian Clinical Labs Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Priority Technology Holdings Inc Unit
PINK:PRTHU
|
$217.59 Million |
|
Taiwan Mask Corp
TW:2338
|
$217.60 Million |
|
V-Mart Retail Limited
NSE:VMART
|
$217.60 Million |
|
Guangdong Xiongsu Technology Group Co Ltd
SHE:300599
|
$217.64 Million |
|
Jiangyin Pivot Automotive Products Co. Ltd.
SHE:301181
|
$217.45 Million |
|
Ability Opto-Electronics Technology Co Ltd
TWO:3362
|
$217.44 Million |
|
Lutian Machinery Co Ltd
SHG:605259
|
$217.43 Million |
|
dotdigital Group Plc
PINK:DOTDF
|
$217.43 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Australian Clinical Labs Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 171,353,999 to 171,353,999, a change of 0 (0.0%).
- Net income of 32,430,000 contributed positively to equity growth.
- Dividend payments of 24,946,000 reduced retained earnings.
- Share repurchases of 19,120,000 reduced equity.
- Other factors increased equity by 11,636,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$32.43 Million | +18.93% |
| Dividends Paid | AU$24.95 Million | -14.56% |
| Share Repurchases | AU$19.12 Million | -11.16% |
| Other Changes | AU$11.64 Million | +6.79% |
| Total Change | AU$- | 0.00% |
Book Value vs Market Value Analysis
This analysis compares Australian Clinical Labs 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: 2.24x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 28.94x to 2.24x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | AU$0.07 | AU$2.02 | x |
| 2017-06-30 | AU$0.07 | AU$2.02 | x |
| 2017-12-31 | AU$0.03 | AU$2.02 | x |
| 2018-06-30 | AU$0.03 | AU$2.02 | x |
| 2018-12-31 | AU$0.14 | AU$2.02 | x |
| 2019-06-30 | AU$0.14 | AU$2.02 | x |
| 2019-12-31 | AU$0.34 | AU$2.02 | x |
| 2020-06-30 | AU$0.34 | AU$2.02 | x |
| 2020-12-31 | AU$0.54 | AU$2.02 | x |
| 2021-06-30 | AU$0.54 | AU$2.02 | x |
| 2021-12-31 | AU$1.15 | AU$2.02 | x |
| 2022-06-30 | AU$1.15 | AU$2.02 | x |
| 2022-12-31 | AU$0.86 | AU$2.02 | x |
| 2023-06-30 | AU$0.86 | AU$2.02 | x |
| 2023-12-31 | AU$0.89 | AU$2.02 | x |
| 2024-06-30 | AU$0.89 | AU$2.02 | x |
| 2024-12-31 | AU$0.90 | AU$2.02 | x |
| 2025-06-30 | AU$0.90 | AU$2.02 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Australian Clinical Labs Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 18.93%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.37%
- • Asset Turnover: 1.29x
- • Equity Multiplier: 3.35x
- Recent ROE (18.93%) is above the historical average (-12.25%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | -170.17% | -7.07% | 2.81x | 8.56x | AU$-25.44 Million |
| 2017 | -170.17% | -7.07% | 2.81x | 8.56x | AU$-25.44 Million |
| 2017 | -165.12% | -2.40% | 3.16x | 21.81x | AU$-9.56 Million |
| 2018 | -165.12% | -2.40% | 3.16x | 21.81x | AU$-9.56 Million |
| 2018 | -38.38% | -2.36% | 2.90x | 5.60x | AU$-13.27 Million |
| 2019 | -38.38% | -2.36% | 2.90x | 5.60x | AU$-13.27 Million |
| 2019 | 59.80% | 8.46% | 1.33x | 5.31x | AU$34.36 Million |
| 2020 | 59.80% | 8.46% | 1.33x | 5.31x | AU$34.36 Million |
| 2020 | 73.72% | 9.41% | 1.35x | 5.80x | AU$52.18 Million |
| 2021 | 73.72% | 9.41% | 1.35x | 5.80x | AU$52.18 Million |
| 2021 | 76.68% | 18.02% | 1.58x | 2.70x | AU$155.00 Million |
| 2022 | 76.68% | 18.02% | 1.58x | 2.70x | AU$155.00 Million |
| 2022 | 20.82% | 5.19% | 1.20x | 3.36x | AU$18.66 Million |
| 2023 | 20.82% | 5.19% | 1.20x | 3.36x | AU$18.66 Million |
| 2023 | 13.48% | 3.47% | 1.16x | 3.34x | AU$6.18 Million |
| 2024 | 13.48% | 3.47% | 1.16x | 3.34x | AU$6.18 Million |
| 2024 | 18.93% | 4.37% | 1.29x | 3.35x | AU$15.29 Million |
| 2025 | 18.93% | 4.37% | 1.29x | 3.35x | AU$15.29 Million |
Industry Comparison
This section compares Australian Clinical Labs Ltd's net assets metrics with peer companies in the Diagnostics & Research industry.
Industry Context
- Industry: Diagnostics & Research
- Average net assets among peers: $169,585,063
- Average return on equity (ROE) among peers: -38.04%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Australian Clinical Labs Ltd (ACL) | AU$151.04 Million | -170.17% | 2.72x | $217.50 Million |
| Bcal Diagnostics Ltd (BDX) | $6.22 Million | -116.40% | 0.59x | $10.33 Million |
| Capitol Health Ltd (CAJ) | $144.04 Million | 0.60% | 0.82x | $222.66 Million |
| Cryosite Ltd (CTE) | $1.45 Million | 126.98% | 12.60x | $5.03 Million |
| Genetic Signatures Ltd (GSS) | $16.18 Million | -10.68% | 0.02x | $8.20 Million |
| Healius Ltd (HLS) | $1.04 Billion | -62.05% | 1.87x | $208.81 Million |
| Inoviq Ltd (IIQ) | $2.83 Million | -115.42% | 0.16x | $23.33 Million |
| Microba Life Sciences Ltd (MAP) | $32.49 Million | -45.98% | 0.46x | $10.42 Million |
| Monash Ivf Group Ltd (MVF) | $268.44 Million | 9.37% | 0.33x | $116.82 Million |
| Pacific Edge Ltd (PEB) | $13.91 Million | -128.81% | 0.19x | $89.67 Million |