Atlas Pearls Ltd (ATP) - Net Assets

Latest as of June 2025: AU$71.04 Million AUD ≈ $50.26 Million USD

Based on the latest financial reports, Atlas Pearls Ltd (ATP) has net assets worth AU$71.04 Million AUD (≈ $50.26 Million USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$85.89 Million ≈ $60.77 Million USD) and total liabilities (AU$14.85 Million ≈ $10.51 Million USD). 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. Check Atlas Pearls Ltd (ATP) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$71.04 Million
% of Total Assets	82.71%
Annual Growth Rate	9.28%
5-Year Change	285.54%
10-Year Change	175.07%
Growth Volatility	29.66

Atlas Pearls Ltd - Net Assets Trend (1990–2025)

This chart illustrates how Atlas Pearls Ltd's net assets have evolved over time, based on quarterly financial data. Also explore total assets of Atlas Pearls Ltd for the complete picture of this company's asset base.

Annual Net Assets for Atlas Pearls Ltd (1990–2025)

The table below shows the annual net assets of Atlas Pearls Ltd from 1990 to 2025. For live valuation and market cap data, see ATP market cap.

Year	Net Assets	Change
2025-06-30	AU$71.04 Million ≈ $50.26 Million	+27.96%
2024-06-30	AU$55.52 Million ≈ $39.28 Million	+62.88%
2023-06-30	AU$34.08 Million ≈ $24.12 Million	+39.83%
2022-06-30	AU$24.37 Million ≈ $17.25 Million	+32.29%
2021-06-30	AU$18.42 Million ≈ $13.04 Million	+35.06%
2020-06-30	AU$13.64 Million ≈ $9.65 Million	-37.74%
2019-06-30	AU$21.91 Million ≈ $15.50 Million	-8.32%
2018-06-30	AU$23.90 Million ≈ $16.91 Million	-9.62%
2017-06-30	AU$26.44 Million ≈ $18.71 Million	+2.39%
2016-06-30	AU$25.82 Million ≈ $18.27 Million	+7.72%
2015-06-30	AU$23.97 Million ≈ $16.96 Million	-16.78%
2014-06-30	AU$28.81 Million ≈ $20.38 Million	+11.68%
2013-06-30	AU$25.80 Million ≈ $18.25 Million	+6.52%
2012-12-31	AU$24.22 Million ≈ $17.14 Million	+19.39%
2012-06-30	AU$20.28 Million ≈ $14.35 Million	+5.05%
2011-06-30	AU$19.31 Million ≈ $13.66 Million	+15.77%
2010-06-30	AU$16.68 Million ≈ $11.80 Million	-24.77%
2009-06-30	AU$22.17 Million ≈ $15.69 Million	-5.15%
2008-06-30	AU$23.38 Million ≈ $16.54 Million	+28.45%
2007-06-30	AU$18.20 Million ≈ $12.88 Million	+3.21%
2006-06-30	AU$17.63 Million ≈ $12.48 Million	-11.08%
2005-06-30	AU$19.83 Million ≈ $14.03 Million	-6.90%
2004-06-30	AU$21.30 Million ≈ $15.07 Million	+1.75%
2003-06-30	AU$20.94 Million ≈ $14.81 Million	+15.18%
2002-06-30	AU$18.18 Million ≈ $12.86 Million	+51.15%
2001-06-30	AU$12.03 Million ≈ $8.51 Million	+25.88%
2000-06-30	AU$9.55 Million ≈ $6.76 Million	+16.57%
1999-06-30	AU$8.20 Million ≈ $5.80 Million	+4.89%
1998-06-30	AU$7.81 Million ≈ $5.53 Million	+13.62%
1997-06-30	AU$6.88 Million ≈ $4.87 Million	-11.70%
1996-06-30	AU$7.79 Million ≈ $5.51 Million	+28.49%
1995-06-30	AU$6.06 Million ≈ $4.29 Million	+46.22%
1994-06-30	AU$4.14 Million ≈ $2.93 Million	+127.50%
1993-06-30	AU$1.82 Million ≈ $1.29 Million	-13.98%
1992-06-30	AU$2.12 Million ≈ $1.50 Million	-18.29%
1991-06-30	AU$2.59 Million ≈ $1.83 Million	-18.46%
1990-06-30	AU$3.18 Million ≈ $2.25 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Atlas Pearls 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 4638097400.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (June 2025)

Component	Amount	Percentage
Retained Earnings	AU$41.56 Million	58.51%
Common Stock	AU$37.65 Million	53.00%
Other Comprehensive Income	AU$-8.17 Million	-11.51%
Total Equity	AU$71.04 Million	100.00%

Atlas Pearls Ltd Competitors by Market Cap

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

Company	Market Cap
Unifin Financiera S. A. B. de C. V MX:UNIFINA	$31.11 Million
Pennon Group Plc LSE:PNN	$31.12 Million
Dorsavi Ltd AU:DVL	$31.12 Million
Cosmos Yatirim Holding AS IS:COSMO	$31.13 Million
Polygiene AB ST:POLYG	$31.05 Million
Abico FS Co Ltd TWO:8071	$31.04 Million
Vitreous Glass Inc V:VCI	$31.04 Million
Future Battery Minerals Ltd AU:FBM	$31.03 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 55,515,536 to 71,035,505, a change of 15,519,969 (28.0%).
Net income of 21,897,781 contributed positively to equity growth.
Dividend payments of 8,776,253 reduced retained earnings.
Share repurchases of 394,540 reduced equity.
New share issuances of 394,543 increased equity.
Other comprehensive income increased equity by 1,991,890.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$21.90 Million	+30.83%
Dividends Paid	AU$8.78 Million	-12.35%
Share Repurchases	AU$394.54K	-0.56%
Share Issuances	AU$394.54K	+0.56%
Other Comprehensive Income	AU$1.99 Million	+2.8%
Other Changes	AU$406.55K	+0.57%
Total Change	AU$-	27.96%

Book Value vs Market Value Analysis

This analysis compares Atlas Pearls 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: 0.62x
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 13.36x to 0.62x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
1990-06-30	AU$0.01	AU$0.10	x
1991-06-30	AU$0.01	AU$0.10	x
1992-06-30	AU$0.01	AU$0.10	x
1993-06-30	AU$0.01	AU$0.10	x
1994-06-30	AU$0.02	AU$0.10	x
1995-06-30	AU$0.28	AU$0.10	x
1996-06-30	AU$0.28	AU$0.10	x
1997-06-30	AU$0.20	AU$0.10	x
1998-06-30	AU$0.21	AU$0.10	x
1999-06-30	AU$0.17	AU$0.10	x
2000-06-30	AU$0.17	AU$0.10	x
2001-06-30	AU$0.22	AU$0.10	x
2002-06-30	AU$0.22	AU$0.10	x
2003-06-30	AU$0.24	AU$0.10	x
2004-06-30	AU$0.24	AU$0.10	x
2005-06-30	AU$0.23	AU$0.10	x
2006-06-30	AU$0.20	AU$0.10	x
2007-06-30	AU$0.20	AU$0.10	x
2008-06-30	AU$0.26	AU$0.10	x
2009-06-30	AU$0.25	AU$0.10	x
2010-06-30	AU$0.15	AU$0.10	x
2011-06-30	AU$0.15	AU$0.10	x
2012-06-30	AU$0.14	AU$0.10	x
2013-06-30	AU$0.09	AU$0.10	x
2014-06-30	AU$0.10	AU$0.10	x
2015-06-30	AU$0.07	AU$0.10	x
2016-06-30	AU$0.06	AU$0.10	x
2017-06-30	AU$0.06	AU$0.10	x
2018-06-30	AU$0.06	AU$0.10	x
2019-06-30	AU$0.05	AU$0.10	x
2020-06-30	AU$0.03	AU$0.10	x
2021-06-30	AU$0.04	AU$0.10	x
2022-06-30	AU$0.05	AU$0.10	x
2023-06-30	AU$0.08	AU$0.10	x
2024-06-30	AU$0.13	AU$0.10	x
2025-06-30	AU$0.16	AU$0.10	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Atlas Pearls 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): 30.83%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 49.46%
• Asset Turnover: 0.52x
• Equity Multiplier: 1.21x
Recent ROE (30.83%) is above the historical average (5.40%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
1997	-14.85%	0.00%	0.00x	1.12x	AU$-1.63 Million
1998	6.27%	0.00%	0.00x	1.06x	AU$-298.72K
1999	4.34%	0.00%	0.00x	1.28x	AU$-463.96K
2000	10.81%	0.00%	0.00x	1.52x	AU$77.70K
2001	20.56%	36.66%	0.39x	1.43x	AU$1.27 Million
2002	22.84%	37.27%	0.53x	1.16x	AU$2.33 Million
2003	16.71%	33.01%	0.45x	1.13x	AU$1.41 Million
2004	5.84%	14.05%	0.40x	1.04x	AU$-885.18K
2005	-7.41%	-25.16%	0.28x	1.07x	AU$-3.45 Million
2006	11.69%	21.27%	0.40x	1.39x	AU$297.64K
2007	17.78%	25.68%	0.56x	1.24x	AU$1.42 Million
2008	34.36%	55.87%	0.51x	1.20x	AU$5.70 Million
2009	-1.24%	-2.08%	0.38x	1.56x	AU$-2.49 Million
2010	-43.07%	-104.66%	0.28x	1.49x	AU$-8.85 Million
2011	12.22%	24.07%	0.37x	1.37x	AU$429.21K
2012	2.93%	4.82%	0.40x	1.52x	AU$-1.43 Million
2012	5.81%	11.43%	0.37x	1.39x	AU$-1.02 Million
2013	-8.51%	-62.97%	0.10x	1.38x	AU$-4.77 Million
2014	6.30%	11.39%	0.39x	1.42x	AU$-1.07 Million
2015	-33.93%	-67.12%	0.39x	1.29x	AU$-10.53 Million
2016	3.75%	5.27%	0.53x	1.35x	AU$-1.61 Million
2017	3.41%	5.51%	0.48x	1.29x	AU$-1.74 Million
2018	-8.51%	-14.36%	0.45x	1.33x	AU$-4.42 Million
2019	-16.35%	-22.06%	0.52x	1.43x	AU$-5.77 Million
2020	-59.21%	-58.78%	0.62x	1.63x	AU$-9.44 Million
2021	36.47%	36.76%	0.65x	1.52x	AU$4.88 Million
2022	18.84%	21.35%	0.68x	1.29x	AU$2.15 Million
2023	26.66%	33.41%	0.68x	1.18x	AU$5.68 Million
2024	56.69%	75.45%	0.60x	1.26x	AU$25.92 Million
2025	30.83%	49.46%	0.52x	1.21x	AU$14.79 Million

Industry Comparison

This section compares Atlas Pearls Ltd's net assets metrics with peer companies in the Luxury Goods industry.

Industry Context

Industry: Luxury Goods
Average net assets among peers: $126,063,006
Average return on equity (ROE) among peers: 8.28%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Atlas Pearls Ltd (ATP)	AU$71.04 Million	-14.85%	0.21x	$31.07 Million
Cettire Ltd (CTT)	$35.81 Million	-7.39%	2.47x	$62.04 Million
Michael Hill International Ltd (MHJ)	$216.32 Million	23.94%	1.62x	$106.20 Million

About Atlas Pearls Ltd

AU:ATP Australia Luxury Goods

Market Cap

$31.07 Million

AU$43.90 Million AUD

Market Cap Rank

#23608 Global

#943 in Australia

Share Price

AU$0.10

Change (1 day)

+2.04%

52-Week Range

AU$0.10 - AU$0.21

All Time High

AU$0.21