Biotron Ltd (BIT) - Net Assets
Based on the latest financial reports, Biotron Ltd (BIT) has net assets worth AU$2.70 Million AUD (≈ $1.91 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$3.86 Million ≈ $2.73 Million USD) and total liabilities (AU$1.16 Million ≈ $821.73K 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 Biotron Ltd asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | AU$2.70 Million |
| % of Total Assets | 69.92% |
| Annual Growth Rate | -15.93% |
| 5-Year Change | -85.71% |
| 10-Year Change | -82.41% |
| Growth Volatility | 111.9 |
Biotron Ltd - Net Assets Trend (2000–2025)
This chart illustrates how Biotron Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Biotron Ltd total assets for the complete picture of this company's asset base.
Annual Net Assets for Biotron Ltd (2000–2025)
The table below shows the annual net assets of Biotron Ltd from 2000 to 2025. For live valuation and market cap data, see BIT company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$551.89K ≈ $390.50K |
+326.16% |
| 2024-06-30 | AU$-244.03K ≈ $-172.67K |
-107.69% |
| 2023-06-30 | AU$3.17 Million ≈ $2.24 Million |
+190.40% |
| 2022-06-30 | AU$1.09 Million ≈ $773.01K |
-71.72% |
| 2021-06-30 | AU$3.86 Million ≈ $2.73 Million |
-44.60% |
| 2020-06-30 | AU$6.97 Million ≈ $4.93 Million |
+28.20% |
| 2019-06-30 | AU$5.44 Million ≈ $3.85 Million |
+324.42% |
| 2018-06-30 | AU$1.28 Million ≈ $906.75K |
-11.01% |
| 2017-06-30 | AU$1.44 Million ≈ $1.02 Million |
-54.09% |
| 2016-06-30 | AU$3.14 Million ≈ $2.22 Million |
-24.28% |
| 2015-06-30 | AU$4.14 Million ≈ $2.93 Million |
+198.21% |
| 2014-06-30 | AU$1.39 Million ≈ $983.02K |
-68.96% |
| 2013-06-30 | AU$4.48 Million ≈ $3.17 Million |
-45.88% |
| 2012-06-30 | AU$8.27 Million ≈ $5.85 Million |
+244.52% |
| 2011-06-30 | AU$2.40 Million ≈ $1.70 Million |
+39.75% |
| 2010-06-30 | AU$1.72 Million ≈ $1.22 Million |
+104.11% |
| 2009-06-30 | AU$841.51K ≈ $595.42K |
-54.35% |
| 2008-06-30 | AU$1.84 Million ≈ $1.30 Million |
+35.94% |
| 2007-06-30 | AU$1.36 Million ≈ $959.47K |
-69.84% |
| 2006-06-30 | AU$4.50 Million ≈ $3.18 Million |
+97.30% |
| 2005-06-30 | AU$2.28 Million ≈ $1.61 Million |
-22.91% |
| 2004-06-30 | AU$2.96 Million ≈ $2.09 Million |
-48.69% |
| 2003-06-30 | AU$5.76 Million ≈ $4.08 Million |
-32.14% |
| 2002-06-30 | AU$8.49 Million ≈ $6.01 Million |
-15.78% |
| 2001-06-30 | AU$10.08 Million ≈ $7.13 Million |
-76.11% |
| 2000-06-30 | AU$42.20 Million ≈ $29.86 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Biotron 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 5863083200.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$59.32 Million | 10749.28% |
| Total Equity | AU$551.89K | 100.00% |
Biotron Ltd Competitors by Market Cap
The table below lists competitors of Biotron Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
NCC Group plc
LSE:NCC
|
$4.78 Million |
|
Star Fashion Culture Holdings Limited
NASDAQ:STFS
|
$4.78 Million |
|
Zenvia Inc
NASDAQ:ZENV
|
$4.79 Million |
|
Chenghe Acquisition II Co.
NYSE MKT:CHEB
|
$4.79 Million |
|
Binect AG
XETRA:MA10
|
$4.78 Million |
|
Polar Power Inc
NASDAQ:POLA
|
$4.77 Million |
|
Global Sukses Solusi Tbk PT
JK:RUNS
|
$4.77 Million |
|
REGENCY SILVER CORP.
F:ZJ9
|
$4.75 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Biotron Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -244,032 to 551,895, a change of 795,927.
- Net loss of 318,572 reduced equity.
- Share repurchases of 1,281,030 reduced equity.
- Other comprehensive income decreased equity by 1,522,073.
- Other factors increased equity by 3,917,602.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$-318.57K | -57.72% |
| Share Repurchases | AU$1.28 Million | -232.11% |
| Other Comprehensive Income | AU$-1.52 Million | -275.79% |
| Other Changes | AU$3.92 Million | +709.85% |
| Total Change | AU$- | % |
Book Value vs Market Value Analysis
This analysis compares Biotron 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: 4.53x
- 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 increased from 0.00x to 4.53x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2000-06-30 | AU$0.57 | AU$0.00 | x |
| 2001-06-30 | AU$0.15 | AU$0.00 | x |
| 2002-06-30 | AU$0.10 | AU$0.00 | x |
| 2003-06-30 | AU$0.07 | AU$0.00 | x |
| 2004-06-30 | AU$0.03 | AU$0.00 | x |
| 2005-06-30 | AU$0.03 | AU$0.00 | x |
| 2006-06-30 | AU$0.05 | AU$0.00 | x |
| 2007-06-30 | AU$0.01 | AU$0.00 | x |
| 2008-06-30 | AU$0.02 | AU$0.00 | x |
| 2009-06-30 | AU$0.01 | AU$0.00 | x |
| 2010-06-30 | AU$0.01 | AU$0.00 | x |
| 2011-06-30 | AU$0.01 | AU$0.00 | x |
| 2012-06-30 | AU$0.03 | AU$0.00 | x |
| 2013-06-30 | AU$0.02 | AU$0.00 | x |
| 2014-06-30 | AU$0.00 | AU$0.00 | x |
| 2015-06-30 | AU$0.01 | AU$0.00 | x |
| 2016-06-30 | AU$0.01 | AU$0.00 | x |
| 2017-06-30 | AU$0.00 | AU$0.00 | x |
| 2018-06-30 | AU$0.00 | AU$0.00 | x |
| 2019-06-30 | AU$0.01 | AU$0.00 | x |
| 2020-06-30 | AU$0.01 | AU$0.00 | x |
| 2021-06-30 | AU$0.01 | AU$0.00 | x |
| 2022-06-30 | AU$0.00 | AU$0.00 | x |
| 2023-06-30 | AU$0.00 | AU$0.00 | x |
| 2024-06-30 | AU$0.00 | AU$0.00 | x |
| 2025-06-30 | AU$0.00 | AU$0.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Biotron Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -57.72%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -17.57%
- • Asset Turnover: 1.85x
- • Equity Multiplier: 1.78x
- Recent ROE (-57.72%) is above the historical average (-98.96%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | -12.70% | -9800.92% | 0.00x | 1.01x | AU$-2.29 Million |
| 2002 | -19.64% | -2657.00% | 0.01x | 1.02x | AU$-2.52 Million |
| 2003 | -47.36% | -912.61% | 0.05x | 1.03x | AU$-3.30 Million |
| 2005 | -82.66% | -1416.22% | 0.05x | 1.07x | AU$-2.11 Million |
| 2006 | -48.91% | -276.65% | 0.17x | 1.07x | AU$-2.65 Million |
| 2007 | -238.49% | -803.57% | 0.26x | 1.12x | AU$-3.37 Million |
| 2008 | -102.10% | 0.00% | 0.00x | 1.23x | AU$-2.07 Million |
| 2009 | -211.06% | 0.00% | 0.00x | 1.26x | AU$-1.86 Million |
| 2010 | -109.01% | 0.00% | 0.00x | 1.08x | AU$-2.04 Million |
| 2011 | -79.47% | 0.00% | 0.00x | 1.10x | AU$-2.15 Million |
| 2012 | -28.76% | 0.00% | 0.00x | 1.02x | AU$-3.21 Million |
| 2013 | -86.05% | -431.72% | 0.18x | 1.09x | AU$-4.30 Million |
| 2014 | -222.11% | -179.15% | 0.92x | 1.34x | AU$-3.22 Million |
| 2015 | -65.73% | -162.85% | 0.36x | 1.11x | AU$-3.14 Million |
| 2016 | -95.77% | -194.05% | 0.44x | 1.11x | AU$-3.32 Million |
| 2017 | -214.80% | -186.41% | 0.81x | 1.43x | AU$-3.24 Million |
| 2018 | -124.36% | -98.22% | 1.00x | 1.26x | AU$-1.72 Million |
| 2019 | -29.63% | -150.24% | 0.18x | 1.08x | AU$-2.16 Million |
| 2020 | -51.28% | -445.31% | 0.10x | 1.12x | AU$-4.27 Million |
| 2021 | -82.69% | -218.50% | 0.34x | 1.12x | AU$-3.58 Million |
| 2022 | -254.56% | -178.44% | 0.82x | 1.74x | AU$-2.89 Million |
| 2023 | -110.09% | -244.03% | 0.35x | 1.30x | AU$-3.81 Million |
| 2024 | 0.00% | -208.89% | 3.33x | 0.00x | AU$-3.41 Million |
| 2025 | -57.72% | -17.57% | 1.85x | 1.78x | AU$-373.76K |
Industry Comparison
This section compares Biotron Ltd's net assets metrics with peer companies in the Biotechnology industry.
Industry Context
- Industry: Biotechnology
- Average net assets among peers: $9,810,720
- Average return on equity (ROE) among peers: -71.07%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Biotron Ltd (BIT) | AU$2.70 Million | -12.70% | 0.43x | $4.78 Million |
| Adalta Ltd (1AD) | $3.70 Million | -162.25% | 0.87x | $6.50 Million |
| Algorae Pharmaceuticals Ltd (1AI) | $-1.33 Million | 0.00% | 0.00x | $20.04 Million |
| ACRUX Ltd (ACR) | $12.85 Million | -73.71% | 0.44x | $3.20 Million |
| Actinogen Medical Ltd (ACW) | $21.74 Million | -43.69% | 0.07x | $105.70 Million |
| Argenica Therapeutics Ltd (AGN) | $13.95 Million | -39.28% | 0.17x | $15.45 Million |
| Arovella Therapeutics Ltd (ALA) | $11.03 Million | -40.87% | 0.23x | $58.08 Million |
| Anatara Lifesciences Ltd (ANR) | $924.54K | -218.83% | 0.54x | $1.57 Million |
| Alterity Therapeutics Ltd (ATH) | $20.73 Million | -6.40% | 0.01x | $76.95 Million |
| Amplia Therapeutics Ltd (ATX) | $11.23 Million | -30.16% | 0.02x | $50.82 Million |
| Avecho Biotechnology Ltd (AVE) | $3.27 Million | -95.48% | 0.53x | $28.59 Million |
About Biotron Ltd
Biotron Limited, a biotechnology company, engages in developing and commercializing small molecule products to treat various viral diseases in Australia. The company's lead antiviral drug is BIT225 for the treatment of SARS-CoV-2, HIV-1, hepatitis C virus, hepatitis B virus (HBV), influenza, and dengue virus infections. The company was incorporated in 1999 and is based in Sydney, Australia.