Als Ltd

AU:ALQ Australia Consulting Services
Market Cap
$6.63 Billion
AU$10.71 Billion AUD
Market Cap Rank
#2402 Global
#16 in Australia
Share Price
AU$21.12
Change (1 day)
+0.52%
52-Week Range
AU$14.38 - AU$26.04
All Time High
AU$26.04
Categories
Companies in Australia Consulting Services
About

ALS Limited engages in the provision of professional technical services primarily in the areas of testing, measurement, and inspection in Africa, Asia Pacific, Europe, the Middle East, North Africa, and the United States. It operates in two segments, Commodities and Life Sciences. The Commodities segment offers assaying and analytical testing, and metallurgical services for the mining and mineral… Read more

Als Ltd (ALQ) - Net Assets

Latest net assets as of September 2025: AU$1.68 Billion AUD

Based on the latest financial reports, Als Ltd (ALQ) has net assets worth AU$1.68 Billion 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$4.11 Billion) and total liabilities (AU$2.43 Billion). 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$1.68 Billion
% of Total Assets 40.98%
Annual Growth Rate 13.42%
5-Year Change 19.85%
10-Year Change 9.15%
Growth Volatility 18.45

Als Ltd - Net Assets Trend (1989–2025)

This chart illustrates how Als 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 Als Ltd (1989–2025)

The table below shows the annual net assets of Als Ltd from 1989 to 2025.

Year Net Assets Change
2025-03-31 AU$1.29 Billion +8.12%
2024-03-31 AU$1.20 Billion -13.15%
2023-03-31 AU$1.38 Billion +21.89%
2022-03-31 AU$1.13 Billion +4.71%
2021-03-31 AU$1.08 Billion -2.77%
2020-03-31 AU$1.11 Billion +0.67%
2019-03-31 AU$1.10 Billion -1.68%
2018-03-31 AU$1.12 Billion -5.33%
2017-03-31 AU$1.19 Billion -0.03%
2016-03-31 AU$1.19 Billion -3.48%
2015-03-31 AU$1.23 Billion -13.46%
2014-03-31 AU$1.42 Billion +42.35%
2013-03-31 AU$997.10 Million +7.19%
2012-03-31 AU$930.20 Million +12.68%
2011-03-31 AU$825.52 Million +31.09%
2010-03-31 AU$629.74 Million +52.46%
2009-03-31 AU$413.07 Million +22.14%
2008-03-31 AU$338.20 Million +12.91%
2007-03-31 AU$299.55 Million +16.71%
2006-03-31 AU$256.65 Million +69.86%
2005-03-31 AU$151.09 Million +11.31%
2004-03-31 AU$135.75 Million +7.32%
2003-03-31 AU$126.49 Million -1.06%
2002-03-31 AU$127.84 Million +27.15%
2001-03-31 AU$100.54 Million +13.47%
2000-03-31 AU$88.61 Million +7.53%
1999-03-31 AU$82.40 Million +7.41%
1998-03-31 AU$76.72 Million +12.65%
1997-03-31 AU$68.10 Million +46.35%
1996-03-31 AU$46.53 Million +37.18%
1995-03-31 AU$33.92 Million +11.25%
1994-03-31 AU$30.49 Million +8.23%
1993-03-31 AU$28.17 Million +36.53%
1992-03-31 AU$20.64 Million +5.42%
1991-03-31 AU$19.57 Million +5.36%
1990-03-31 AU$18.58 Million +33.66%
1989-03-31 AU$13.90 Million --

Equity Component Analysis

This analysis shows how different components contribute to Als 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 1506.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (March 2025)

Component Amount Percentage
Common Stock AU$1.34 Billion 104.51%
Other Comprehensive Income AU$2.80 Million 0.22%
Total Equity AU$1.28 Billion 100.00%

Als Ltd Competitors by Market Cap

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

Company Market Cap
LIFCO AB B
F:1L30
 		$6.14 Billion
DASSAULT AVIAT.INH.EO-80
F:DAU0
 		$6.14 Billion
Portland General Electric Co
NYSE:POR
 		$6.15 Billion
Archrock Inc
NYSE:AROC
 		$6.15 Billion
JB Hi-Fi Limited
PINK:JBHIF
 		$6.13 Billion
Brinker International Inc
NYSE:EAT
 		$6.13 Billion
Sealed Air Corporation
NYSE:SEE
 		$6.13 Billion
The Indian Hotels Company Limited
NSE:INDHOTEL
 		$6.13 Billion

Equity Growth Attribution

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

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 1,183,300,000 to 1,279,700,000, a change of 96,400,000 (8.1%).
  • Net income of 256,200,000 contributed positively to equity growth.
  • Dividend payments of 177,100,000 reduced retained earnings.
  • Other comprehensive income increased equity by 16,000,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income AU$256.20 Million +20.02%
Dividends Paid AU$177.10 Million -13.84%
Other Comprehensive Income AU$16.00 Million +1.25%
Other Changes AU$1.30 Million +0.1%
Total Change AU$- 8.15%

Book Value vs Market Value Analysis

This analysis compares Als 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: 8.05x
  • 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 733.78x to 8.05x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1989-03-31 AU$0.03 AU$21.12 x
1990-03-31 AU$0.04 AU$21.12 x
1991-03-31 AU$0.04 AU$21.12 x
1992-03-31 AU$0.04 AU$21.12 x
1993-03-31 AU$0.06 AU$21.12 x
1994-03-31 AU$0.06 AU$21.12 x
1995-03-31 AU$0.07 AU$21.12 x
1996-03-31 AU$0.10 AU$21.12 x
1997-03-31 AU$0.00 AU$21.12 x
1998-03-31 AU$0.16 AU$21.12 x
1999-03-31 AU$0.17 AU$21.12 x
2000-03-31 AU$0.18 AU$21.12 x
2001-03-31 AU$0.21 AU$21.12 x
2002-03-31 AU$0.26 AU$21.12 x
2003-03-31 AU$0.54 AU$21.12 x
2004-03-31 AU$0.57 AU$21.12 x
2005-03-31 AU$0.61 AU$21.12 x
2006-03-31 AU$1.00 AU$21.12 x
2007-03-31 AU$1.03 AU$21.12 x
2008-03-31 AU$1.16 AU$21.12 x
2009-03-31 AU$1.39 AU$21.12 x
2010-03-31 AU$2.00 AU$21.12 x
2011-03-31 AU$2.34 AU$21.12 x
2012-03-31 AU$2.54 AU$21.12 x
2013-03-31 AU$2.67 AU$21.12 x
2014-03-31 AU$3.49 AU$21.12 x
2015-03-31 AU$2.52 AU$21.12 x
2016-03-31 AU$2.57 AU$21.12 x
2017-03-31 AU$2.32 AU$21.12 x
2018-03-31 AU$2.21 AU$21.12 x
2019-03-31 AU$2.24 AU$21.12 x
2020-03-31 AU$2.28 AU$21.12 x
2021-03-31 AU$2.21 AU$21.12 x
2022-03-31 AU$2.32 AU$21.12 x
2023-03-31 AU$2.81 AU$21.12 x
2024-03-31 AU$2.43 AU$21.12 x
2025-03-31 AU$2.62 AU$21.12 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Als 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): 20.02%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 8.54%
  • • Asset Turnover: 0.74x
  • • Equity Multiplier: 3.17x
  • Recent ROE (20.02%) is above the historical average (8.73%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1989 24.30% 6.95% 1.87x 1.87x AU$1.99 Million
1990 9.70% 2.97% 1.59x 2.05x AU$-55.80K
1991 10.75% 3.16% 1.73x 1.97x AU$147.60K
1993 9.95% 3.88% 1.58x 1.62x AU$-15.30K
1994 -0.11% -0.04% 1.69x 1.65x AU$-3.07 Million
1995 -0.18% -0.06% 1.39x 2.08x AU$-3.43 Million
1996 -0.09% -0.04% 1.50x 1.62x AU$-4.70 Million
1997 0.00% 0.00% 1.13x 0.00x AU$20.40K
1998 13.11% 0.00% 0.00x 1.66x AU$2.38 Million
1999 -0.02% -0.01% 1.43x 1.69x AU$-8.26 Million
2000 -0.23% -0.07% 1.43x 2.14x AU$-9.05 Million
2001 1.36% 0.43% 1.33x 2.39x AU$-8.68 Million
2002 -0.04% -0.02% 1.29x 2.13x AU$-12.81 Million
2003 0.29% 0.10% 1.32x 2.16x AU$-12.27 Million
2004 0.03% 0.01% 1.37x 2.11x AU$-13.44 Million
2005 -0.28% -0.10% 1.44x 2.03x AU$-15.33 Million
2006 13.67% 6.67% 1.13x 1.81x AU$9.35 Million
2007 19.82% 9.29% 1.23x 1.73x AU$29.26 Million
2008 22.75% 10.09% 1.12x 2.01x AU$43.06 Million
2009 25.78% 11.54% 1.14x 1.95x AU$65.02 Million
2010 11.98% 9.12% 0.86x 1.52x AU$12.47 Million
2011 16.06% 11.94% 0.95x 1.42x AU$49.95 Million
2012 24.05% 15.82% 0.86x 1.77x AU$129.95 Million
2013 23.07% 15.62% 0.84x 1.76x AU$128.76 Million
2014 10.97% 10.27% 0.59x 1.80x AU$13.63 Million
2015 -14.36% -12.27% 0.59x 1.98x AU$-296.05 Million
2016 -20.45% -17.63% 0.64x 1.82x AU$-358.40 Million
2017 6.94% 6.41% 0.59x 1.83x AU$-35.96 Million
2018 4.67% 3.58% 0.70x 1.85x AU$-59.21 Million
2019 14.07% 9.24% 0.76x 1.99x AU$44.46 Million
2020 11.62% 6.98% 0.63x 2.66x AU$17.79 Million
2021 15.87% 9.63% 0.71x 2.32x AU$62.70 Million
2022 17.01% 9.76% 0.69x 2.54x AU$78.49 Million
2023 21.30% 12.78% 0.68x 2.44x AU$154.51 Million
2024 1.09% 0.52% 0.67x 3.12x AU$-105.43 Million
2025 20.02% 8.54% 0.74x 3.17x AU$128.23 Million

Industry Comparison

This section compares Als Ltd's net assets metrics with peer companies in the Consulting Services industry.

Industry Context

  • Industry: Consulting Services
  • Average net assets among peers: $2,814,500,000
  • Average return on equity (ROE) among peers: 0.61%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Als Ltd (ALQ) AU$1.68 Billion 24.30% 1.44x $6.14 Billion
Scalare Partners Holdings Ltd (SCP) $2.81 Billion 0.61% 0.62x $3.62 Million