Aft Pharmaceuticals Ltd

AU:AFP Australia Drug Manufacturers - Specialty & Generic
Market Cap
$185.71 Million
AU$299.92 Million AUD
Market Cap Rank
#20871 Global
#365 in Australia
Share Price
AU$2.86
Change (1 day)
+0.35%
52-Week Range
AU$2.20 - AU$3.30
All Time High
AU$5.08
About

AFT Pharmaceuticals Limited, together with its subsidiaries, develops, markets, and distributes pharmaceutical products in New Zealand, Australia, Asia, and internationally. The company offers patented, branded, and generic drugs; and products for use in the areas of allergy, cold and flu, digestive health, eye care, first aid, pain management, skin care, vitamins, supplements, gastrointestinal, … Read more

Aft Pharmaceuticals Ltd (AFP) - Net Assets

Latest net assets as of September 2025: AU$97.20 Million AUD

Based on the latest financial reports, Aft Pharmaceuticals Ltd (AFP) has net assets worth AU$97.20 Million AUD as of September 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$170.24 Million) and total liabilities (AU$73.04 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$97.20 Million
% of Total Assets 57.09%
Annual Growth Rate 29.56%
5-Year Change 165.32%
10-Year Change 243.88%
Growth Volatility 360.24

Aft Pharmaceuticals Ltd - Net Assets Trend (2013–2025)

This chart illustrates how Aft Pharmaceuticals 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 Aft Pharmaceuticals Ltd (2013–2025)

The table below shows the annual net assets of Aft Pharmaceuticals Ltd from 2013 to 2025.

Year Net Assets Change
2025-03-31 AU$97.08 Million +10.57%
2024-03-31 AU$87.80 Million +19.83%
2023-03-31 AU$73.27 Million +17.59%
2022-03-31 AU$62.31 Million +70.30%
2021-03-31 AU$36.59 Million +112.04%
2020-03-31 AU$17.25 Million +238.93%
2019-03-31 AU$5.09 Million -30.66%
2018-03-31 AU$7.34 Million -62.29%
2017-03-31 AU$19.47 Million -31.03%
2016-03-31 AU$28.23 Million +1296.83%
2015-03-31 AU$2.02 Million -33.69%
2014-03-31 AU$3.05 Million -29.75%
2013-03-31 AU$4.34 Million --

Equity Component Analysis

This analysis shows how different components contribute to Aft Pharmaceuticals 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 355.1% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (March 2025)

Component Amount Percentage
Retained Earnings AU$19.54 Million 20.01%
Common Stock AU$78.24 Million 80.13%
Other Comprehensive Income AU$-142.00K -0.15%
Total Equity AU$97.64 Million 100.00%

Aft Pharmaceuticals Ltd Competitors by Market Cap

The table below lists competitors of Aft Pharmaceuticals Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Aft Pharmaceuticals Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 87,795,000 to 97,639,000, a change of 9,844,000 (11.2%).
  • Net income of 11,962,000 contributed positively to equity growth.
  • Dividend payments of 1,678,000 reduced retained earnings.
  • Other comprehensive income decreased equity by 440,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income AU$11.96 Million +12.25%
Dividends Paid AU$1.68 Million -1.72%
Other Comprehensive Income AU$-440.00K -0.45%
Total Change AU$- 11.21%

Book Value vs Market Value Analysis

This analysis compares Aft Pharmaceuticals 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: 3.07x
  • The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
  • The price-to-book ratio has decreased from 69.12x to 3.07x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2013-03-31 AU$0.04 AU$2.86 x
2014-03-31 AU$0.03 AU$2.86 x
2015-03-31 AU$0.02 AU$2.86 x
2016-03-31 AU$0.27 AU$2.86 x
2017-03-31 AU$0.19 AU$2.86 x
2018-03-31 AU$0.08 AU$2.86 x
2019-03-31 AU$0.05 AU$2.86 x
2020-03-31 AU$0.16 AU$2.86 x
2021-03-31 AU$0.35 AU$2.86 x
2022-03-31 AU$0.59 AU$2.86 x
2023-03-31 AU$0.70 AU$2.86 x
2024-03-31 AU$0.84 AU$2.86 x
2025-03-31 AU$0.93 AU$2.86 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Aft Pharmaceuticals 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): 12.25%
  • The company shows good efficiency in utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 5.82%
  • • Asset Turnover: 1.21x
  • • Equity Multiplier: 1.74x
  • Recent ROE (12.25%) is above the historical average (-68.56%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2013 3.96% 0.43% 1.81x 5.13x AU$-261.90K
2014 -36.52% -2.27% 1.92x 8.36x AU$-1.42 Million
2015 -636.96% -22.89% 1.69x 16.43x AU$-13.08 Million
2016 -47.00% -20.73% 0.98x 2.31x AU$-16.09 Million
2017 -94.44% -26.57% 1.19x 3.00x AU$-20.34 Million
2018 -185.49% -16.78% 1.43x 7.71x AU$-14.35 Million
2019 -66.04% -3.95% 1.34x 12.49x AU$-3.87 Million
2020 73.56% 12.02% 1.21x 5.05x AU$10.97 Million
2021 21.27% 6.88% 1.08x 2.87x AU$4.12 Million
2022 31.85% 15.23% 1.02x 2.04x AU$13.62 Million
2023 14.54% 6.80% 1.06x 2.02x AU$3.33 Million
2024 17.78% 8.04% 1.17x 1.88x AU$6.83 Million
2025 12.25% 5.82% 1.21x 1.74x AU$2.20 Million

Industry Comparison

This section compares Aft Pharmaceuticals Ltd's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.

Industry Context

  • Industry: Drug Manufacturers - Specialty & Generic
  • Average net assets among peers: $18,257,735
  • Average return on equity (ROE) among peers: -160.92%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Aft Pharmaceuticals Ltd (AFP) AU$97.20 Million 3.96% 0.75x $53.97 Million
Althea Group Holdings Ltd (AGH) $42.70 Million -35.24% 0.26x $6.03 Million
BOD Science Ltd (BOD) $3.47 Million -155.95% 0.53x $1.38 Million
BPH Global Ltd (BP8) $-1.46 Million 0.00% 0.00x $781.31K
Cann Group Ltd (CAN) $-2.77 Million 0.00% 0.00x $2.39 Million
ECS Botanics Holdings Ltd (ECS) $188.48K -116.04% 0.13x $2.73 Million
IDT Australia Ltd (IDT) $25.01 Million -24.32% 0.25x $8.48 Million
Invion Ltd (IVX) $19.58 Million -11.45% 0.02x $2.48 Million
Little Green Pharma Ltd (LGP) $77.26 Million -10.55% 0.12x $14.26 Million
Live Verdure Ltd (LV1) $362.12K -1094.69% 2.55x $28.27 Million