Aft Pharmaceuticals Ltd
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.
| Company | Market Cap |
|---|---|
|
Senzime AB (publ)
OTCGREY:SNZZF
|
$53.98 Million |
|
0RD9
LSE:0RD9
|
$53.98 Million |
|
STPCF
OTCGREY:STPCF
|
$53.98 Million |
|
Regis Corporation Common Stock
NYSE:RGS
|
$54.00 Million |
|
Freightos Limited Ordinary shares
NASDAQ:CRGO
|
$53.97 Million |
|
Verde Resources Inc
OTCQB:VRDR
|
$53.97 Million |
|
Muhibbah Engineering M Bhd
KLSE:5703
|
$53.96 Million |
|
Action SA
WAR:ACT
|
$53.95 Million |
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 |