BOD Science Ltd (BOD) - Net Assets
Based on the latest financial reports, BOD Science Ltd (BOD) has net assets worth AU$-5.15 Million AUD (≈ $-3.65 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$2.60 Million ≈ $1.84 Million USD) and total liabilities (AU$7.75 Million ≈ $5.48 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check BOD financial resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | AU$-5.15 Million |
| % of Total Assets | -198.44% |
| Annual Growth Rate | N/A |
| 5-Year Change | -159.51% |
| 10-Year Change | N/A |
| Growth Volatility | 79.69 |
BOD Science Ltd - Net Assets Trend (2016–2025)
This chart illustrates how BOD Science Ltd's net assets have evolved over time, based on quarterly financial data. Also explore BOD Science Ltd balance sheet assets for the complete picture of this company's asset base.
Annual Net Assets for BOD Science Ltd (2016–2025)
The table below shows the annual net assets of BOD Science Ltd from 2016 to 2025. For live valuation and market cap data, see BOD company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$-5.15 Million ≈ $-3.65 Million |
+3.09% |
| 2024-06-30 | AU$-5.32 Million ≈ $-3.76 Million |
-656.10% |
| 2023-06-30 | AU$-703.36K ≈ $-497.67K |
-120.29% |
| 2022-06-30 | AU$3.47 Million ≈ $2.45 Million |
-59.97% |
| 2021-06-30 | AU$8.66 Million ≈ $6.13 Million |
+80.16% |
| 2020-06-30 | AU$4.81 Million ≈ $3.40 Million |
+132.61% |
| 2019-06-30 | AU$2.07 Million ≈ $1.46 Million |
-21.09% |
| 2018-06-30 | AU$2.62 Million ≈ $1.85 Million |
-12.73% |
| 2017-06-30 | AU$3.00 Million ≈ $2.12 Million |
-45.67% |
| 2016-06-30 | AU$5.52 Million ≈ $3.91 Million |
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Equity Component Analysis
This analysis shows how different components contribute to BOD Science 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 3984090600.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$34.75 Million | % |
| Other Comprehensive Income | AU$720.90K | % |
| Total Equity | AU$-5.15 Million | 100.00% |
BOD Science Ltd Competitors by Market Cap
The table below lists competitors of BOD Science Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
District Copper Corp
V:DCOP
|
$3.02 Million |
|
Vaxtex Cotfab Limited
NSE:VCL
|
$3.02 Million |
|
Engineer Gold Mines Ltd
V:EAU
|
$3.02 Million |
|
Kumho Industrial Co Ltd
KO:002995
|
$3.02 Million |
|
Plaza Centers NV
WAR:PLZ
|
$3.01 Million |
|
Photocat AS
ST:PCAT
|
$3.01 Million |
|
Datadot Technology Ltd
AU:DDT
|
$3.01 Million |
|
NORTHERN SHIELD RES INC.
F:N9SA
|
$3.01 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in BOD Science Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -5,318,148 to -5,153,919, a change of 164,229.
- Net income of 258,977 contributed positively to equity growth.
- Other comprehensive income decreased equity by 238,561.
- Other factors increased equity by 143,813.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$258.98K | +5.02% |
| Other Comprehensive Income | AU$-238.56K | -4.63% |
| Other Changes | AU$143.81K | +2.79% |
| Total Change | AU$- | % |
Book Value vs Market Value Analysis
This analysis compares BOD Science 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
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-06-30 | AU$0.39 | AU$0.02 | x |
| 2017-06-30 | AU$0.09 | AU$0.02 | x |
| 2018-06-30 | AU$0.05 | AU$0.02 | x |
| 2019-06-30 | AU$0.03 | AU$0.02 | x |
| 2020-06-30 | AU$0.05 | AU$0.02 | x |
| 2021-06-30 | AU$0.09 | AU$0.02 | x |
| 2022-06-30 | AU$0.03 | AU$0.02 | x |
| 2023-06-30 | AU$0.00 | AU$0.02 | x |
| 2024-06-30 | AU$-0.03 | AU$0.02 | x |
| 2025-06-30 | AU$-0.03 | AU$0.02 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently BOD Science Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.77%
- • Asset Turnover: 1.28x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is above the historical average (-92.49%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | -5.14% | -205.63% | 0.02x | 1.02x | AU$-836.15K |
| 2017 | -105.59% | -897.94% | 0.10x | 1.20x | AU$-3.47 Million |
| 2018 | -140.23% | -430.60% | 0.22x | 1.46x | AU$-3.93 Million |
| 2019 | -368.90% | -929.45% | 0.23x | 1.69x | AU$-7.83 Million |
| 2020 | -100.25% | -96.11% | 0.56x | 1.85x | AU$-5.30 Million |
| 2021 | -48.80% | -64.24% | 0.64x | 1.20x | AU$-5.09 Million |
| 2022 | -155.95% | -157.87% | 0.64x | 1.53x | AU$-5.75 Million |
| 2023 | 0.00% | -462.88% | 0.49x | 0.00x | AU$-7.88 Million |
| 2024 | 0.00% | -732.44% | 0.38x | 0.00x | AU$-5.88 Million |
| 2025 | 0.00% | 7.77% | 1.28x | 0.00x | AU$774.37K |
Industry Comparison
This section compares BOD Science 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: $37,195,578
- Average return on equity (ROE) among peers: -33.10%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| BOD Science Ltd (BOD) | AU$-5.15 Million | -5.14% | N/A | $3.01 Million |
| Althea Group Holdings Ltd (AGH) | $-574.00K | 0.00% | 0.00x | $12.05 Million |
| BPH Global Ltd (BP8) | $4.72 Million | -74.95% | 0.62x | $2.62 Million |
| Cann Group Ltd (CAN) | $59.26 Million | -57.02% | 1.18x | $5.62 Million |
| ECS Botanics Holdings Ltd (ECS) | $1.50 Million | -98.58% | 0.21x | $5.65 Million |
| Ecofibre Ltd (EOF) | $109.94 Million | -13.34% | 0.36x | $5.36 Million |
| Epsilon Healthcare Ltd (EPN) | $28.09 Million | -30.66% | 0.17x | $5.51 Million |
| Elixinol Wellness Ltd (EXL) | $99.42 Million | 0.00% | 0.04x | $2.05 Million |
| IDT Australia Ltd (IDT) | $27.61 Million | 7.62% | 0.24x | $12.10 Million |
| Invion Ltd (IVX) | $4.79 Million | -30.96% | 0.18x | $3.76 Million |
About BOD Science Ltd
Bod Science Limited operates as a cannabis focused drug development and product innovation company in Australia, the United Kingdom, the European Union, and the United States. The company operates through four segments: Medical, Over The Counter (OTC) Cannabidiol/Hemp, OTC Herbals, and Corporate. It engages in the development of cannabidiol and hemp products for consumers; and development and dis… Read more