Audeara Ltd
Audeara Limited, together with its subsidiaries, engages in the development of hearing health technology in Australia, North America, Asia, and Europe. The company offers audio devices; ear buds; A-01 and A-02 headphones; TV listening devices, such as BT-01 TV transceivers, and A-02 and buds TV bundles; audio transceivers and lapel microphones; and accessories, including replacement ear cushions,… Read more
Audeara Ltd (AUA) - Net Assets
Latest net assets as of December 2025: AU$871.52K AUD
Based on the latest financial reports, Audeara Ltd (AUA) has net assets worth AU$871.52K 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$3.75 Million) and total liabilities (AU$2.88 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$871.52K |
| % of Total Assets | 23.23% |
| Annual Growth Rate | 8.93% |
| 5-Year Change | -78.1% |
| 10-Year Change | N/A |
| Growth Volatility | 64.57 |
Audeara Ltd - Net Assets Trend (2017–2024)
This chart illustrates how Audeara 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 Audeara Ltd (2017–2024)
The table below shows the annual net assets of Audeara Ltd from 2017 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | AU$1.29 Million | -19.57% |
| 2023-12-31 | AU$1.61 Million | -49.24% |
| 2022-12-31 | AU$3.17 Million | -22.41% |
| 2021-12-31 | AU$4.08 Million | -30.87% |
| 2020-12-31 | AU$5.91 Million | +640.60% |
| 2019-12-31 | AU$-1.09 Million | -71.05% |
| 2018-12-31 | AU$-638.98K | -189.86% |
| 2017-12-31 | AU$711.12K | -- |
Equity Component Analysis
This analysis shows how different components contribute to Audeara 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 1329410400.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$15.37 Million | 1187.94% |
| Other Comprehensive Income | AU$331.33K | 25.61% |
| Other Components | AU$1.00 | 0.00% |
| Total Equity | AU$1.29 Million | 100.00% |
Audeara Ltd Competitors by Market Cap
The table below lists competitors of Audeara Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
IMMO BLOCKCHAIN EO 1
F:QT5
|
$2.97 Million |
|
Smart Powerr Corp
NASDAQ:CREG
|
$2.97 Million |
|
Sygnia Ltd
JSE:SYG
|
$2.97 Million |
|
INVEX Therapeutics Ltd
AU:IXC
|
$2.97 Million |
|
Fresh2 Group Ltd
NASDAQ:FRES
|
$2.97 Million |
|
Carlin Gold Corporation
V:CGD
|
$2.97 Million |
|
Scientific Industries Inc
OTCQB:SCND
|
$2.97 Million |
|
Volcano Bhd
KLSE:0232
|
$2.97 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Audeara Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 1,608,753 to 1,293,994, a change of -314,759 (-19.6%).
- Net loss of 1,787,038 reduced equity.
- Share repurchases of 1,350,000 reduced equity.
- New share issuances of 1,350,000 increased equity.
- Other comprehensive income increased equity by 161,446.
- Other factors increased equity by 1,310,833.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$-1.79 Million | -138.1% |
| Share Repurchases | AU$1.35 Million | -104.33% |
| Share Issuances | AU$1.35 Million | +104.33% |
| Other Comprehensive Income | AU$161.45K | +12.48% |
| Other Changes | AU$1.31 Million | +101.3% |
| Total Change | AU$- | -19.57% |
Book Value vs Market Value Analysis
This analysis compares Audeara 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: 8.85x
- 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 10.34x to 8.85x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | AU$0.01 | AU$0.07 | x |
| 2018-12-31 | AU$-0.01 | AU$0.07 | x |
| 2019-12-31 | AU$-0.01 | AU$0.07 | x |
| 2020-12-31 | AU$0.06 | AU$0.07 | x |
| 2021-12-31 | AU$0.04 | AU$0.07 | x |
| 2022-12-31 | AU$0.03 | AU$0.07 | x |
| 2023-12-31 | AU$0.01 | AU$0.07 | x |
| 2024-12-31 | AU$0.01 | AU$0.07 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Audeara Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -138.10%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -47.20%
- • Asset Turnover: 0.88x
- • Equity Multiplier: 3.33x
- Recent ROE (-138.10%) is below the historical average (-65.14%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | -71.82% | -75.04% | 0.79x | 1.21x | AU$-581.85K |
| 2018 | 0.00% | -257.90% | 0.62x | 0.00x | AU$-1.44 Million |
| 2019 | 0.00% | -50.29% | 1.61x | 0.00x | AU$-344.70K |
| 2020 | -21.21% | -112.40% | 0.17x | 1.11x | AU$-1.84 Million |
| 2021 | -72.32% | -142.89% | 0.38x | 1.35x | AU$-3.36 Million |
| 2022 | -118.09% | -128.80% | 0.61x | 1.49x | AU$-4.06 Million |
| 2023 | -99.62% | -50.31% | 0.65x | 3.04x | AU$-1.76 Million |
| 2024 | -138.10% | -47.20% | 0.88x | 3.33x | AU$-1.92 Million |
Industry Comparison
This section compares Audeara Ltd's net assets metrics with peer companies in the Consumer Electronics industry.
Industry Context
- Industry: Consumer Electronics
- Average net assets among peers: $23,755,038
- Average return on equity (ROE) among peers: -1.83%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Audeara Ltd (AUA) | AU$871.52K | -71.82% | 3.30x | $2.97 Million |
| Atomos Ltd (AMS) | $23.21 Million | -8.44% | 0.55x | $8.19 Million |
| Birddog Technology Ltd (BDT) | $45.74 Million | 2.96% | 0.17x | $2.04 Million |
| Nuheara Ltd (NUH) | $2.31 Million | 0.00% | 0.01x | $6.96 Million |