EML Payments Ltd (EML) - Net Assets

Latest as of December 2025: AU$147.70 Million AUD ≈ $104.50 Million USD

Based on the latest financial reports, EML Payments Ltd (EML) has net assets worth AU$147.70 Million AUD (≈ $104.50 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$2.95 Billion ≈ $2.09 Billion USD) and total liabilities (AU$2.80 Billion ≈ $1.98 Billion 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 EML asset resilience ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$147.70 Million
% of Total Assets	5.01%
Annual Growth Rate	-5.55%
5-Year Change	-64.7%
10-Year Change	22.85%
Growth Volatility	85.71

EML Payments Ltd - Net Assets Trend (1997–2025)

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

Annual Net Assets for EML Payments Ltd (1997–2025)

The table below shows the annual net assets of EML Payments Ltd from 1997 to 2025. For live valuation and market cap data, see market cap of EML Payments Ltd.

Year	Net Assets	Change
2025-06-30	AU$146.44 Million ≈ $103.62 Million	-7.91%
2024-06-30	AU$159.02 Million ≈ $112.52 Million	-8.90%
2023-06-30	AU$174.55 Million ≈ $123.51 Million	-60.07%
2022-06-30	AU$437.12 Million ≈ $309.29 Million	+5.36%
2021-06-30	AU$414.89 Million ≈ $293.56 Million	-5.76%
2020-06-30	AU$440.24 Million ≈ $311.50 Million	+205.23%
2019-06-30	AU$144.23 Million ≈ $102.05 Million	+11.14%
2018-06-30	AU$129.77 Million ≈ $91.82 Million	+7.62%
2017-06-30	AU$120.58 Million ≈ $85.32 Million	+1.15%
2016-06-30	AU$119.21 Million ≈ $84.35 Million	+126.70%
2015-06-30	AU$52.58 Million ≈ $37.21 Million	+214.75%
2014-06-30	AU$16.71 Million ≈ $11.82 Million	+22.36%
2013-06-30	AU$13.65 Million ≈ $9.66 Million	-8.75%
2012-06-30	AU$14.96 Million ≈ $10.59 Million	+271.41%
2011-06-30	AU$4.03 Million ≈ $2.85 Million	-0.35%
2010-06-30	AU$4.04 Million ≈ $2.86 Million	+26.33%
2009-06-30	AU$3.20 Million ≈ $2.26 Million	-38.80%
2008-06-30	AU$5.23 Million ≈ $3.70 Million	-11.60%
2007-06-30	AU$5.91 Million ≈ $4.19 Million	+12.78%
2006-06-30	AU$5.24 Million ≈ $3.71 Million	-1.39%
2005-06-30	AU$5.32 Million ≈ $3.76 Million	+104.42%
2004-06-30	AU$2.60 Million ≈ $1.84 Million	-99.56%
2000-06-30	AU$595.10 Million ≈ $421.07 Million	-9.92%
1999-06-30	AU$660.60 Million ≈ $467.42 Million	-2.63%
1998-06-30	AU$678.43 Million ≈ $480.04 Million	-6.42%
1997-06-30	AU$725.00 Million ≈ $512.98 Million	--

Equity Component Analysis

This analysis shows how different components contribute to EML Payments 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 318.6% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (June 2025)

Component	Amount	Percentage
Common Stock	AU$498.31 Million	340.28%
Other Comprehensive Income	AU$67.61 Million	46.17%
Total Equity	AU$146.44 Million	100.00%

EML Payments Ltd Competitors by Market Cap

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

Company	Market Cap
Caisse Régionale du Crédit Agricole Alpes Provence PA:CRAP	$115.49 Million
DY Power Corp KO:210540	$115.55 Million
GCL NEW ENERGY HD-0832 F:TJI	$115.58 Million
Namu Tech Co.Ltd KQ:242040	$115.65 Million
Sunstone Metals Ltd AU:STM	$115.44 Million
Cosmax KO:044820	$115.32 Million
FastPartner AB Series D ST:FPAR-D	$115.32 Million
Streamex Corp NASDAQ:STEX	$115.31 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 159,022,000 to 146,442,000, a change of -12,580,000 (-7.9%).
Net loss of 53,387,000 reduced equity.
Other comprehensive income increased equity by 36,709,000.
Other factors increased equity by 4,098,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$-53.39 Million	-36.46%
Other Comprehensive Income	AU$36.71 Million	+25.07%
Other Changes	AU$4.10 Million	+2.8%
Total Change	AU$-	-7.91%

Book Value vs Market Value Analysis

This analysis compares EML Payments 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: 1.09x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has decreased from 28.47x to 1.09x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2005-06-30	AU$0.01	AU$0.42	x
2006-06-30	AU$0.01	AU$0.42	x
2007-06-30	AU$0.02	AU$0.42	x
2008-06-30	AU$0.01	AU$0.42	x
2009-06-30	AU$0.01	AU$0.42	x
2010-06-30	AU$0.01	AU$0.42	x
2011-06-30	AU$0.01	AU$0.42	x
2012-06-30	AU$0.04	AU$0.42	x
2013-06-30	AU$0.04	AU$0.42	x
2014-06-30	AU$0.05	AU$0.42	x
2015-06-30	AU$0.15	AU$0.42	x
2016-06-30	AU$0.33	AU$0.42	x
2017-06-30	AU$0.33	AU$0.42	x
2018-06-30	AU$0.36	AU$0.42	x
2019-06-30	AU$0.40	AU$0.42	x
2020-06-30	AU$1.22	AU$0.42	x
2021-06-30	AU$1.15	AU$0.42	x
2022-06-30	AU$1.16	AU$0.42	x
2023-06-30	AU$0.47	AU$0.42	x
2024-06-30	AU$0.42	AU$0.42	x
2025-06-30	AU$0.39	AU$0.42	x

Capital Efficiency Dashboard

This dashboard shows how efficiently EML Payments 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): -36.46%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -33.80%
• Asset Turnover: 0.06x
• Equity Multiplier: 18.32x
Recent ROE (-36.46%) is below the historical average (-24.40%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
1997	7.63%	2.50%	1.44x	2.13x	AU$-17.14 Million
1998	5.91%	1.70%	1.54x	2.25x	AU$-27.75 Million
1999	1.23%	0.36%	1.60x	2.11x	AU$-57.91 Million
2000	8.97%	2.52%	1.53x	2.33x	AU$-6.06 Million
2005	0.04%	25.00%	0.00x	1.01x	AU$-529.89K
2006	-2.80%	-178.92%	0.02x	1.01x	AU$-671.20K
2007	-27.56%	-1124.12%	0.02x	1.06x	AU$-2.22 Million
2008	-17.03%	-908728.57%	0.00x	1.04x	AU$-1.41 Million
2009	-97.24%	-11628.70%	0.01x	1.03x	AU$-3.43 Million
2010	-9.54%	-856.94%	0.01x	1.05x	AU$-789.90K
2011	-127.99%	-2515.26%	0.01x	3.69x	AU$-5.56 Million
2012	-67.02%	-265.91%	0.22x	1.13x	AU$-11.52 Million
2013	-39.25%	-106.47%	0.34x	1.10x	AU$-6.72 Million
2014	-32.40%	-104.40%	0.28x	1.11x	AU$-7.08 Million
2015	5.43%	19.79%	0.22x	1.23x	AU$-2.40 Million
2016	0.07%	0.38%	0.16x	1.26x	AU$-11.83 Million
2017	0.01%	0.02%	0.31x	1.56x	AU$-12.05 Million
2018	1.70%	3.11%	0.30x	1.85x	AU$-10.77 Million
2019	5.86%	8.69%	0.20x	3.31x	AU$-5.97 Million
2020	-1.62%	-5.90%	0.06x	4.27x	AU$-51.17 Million
2021	-6.92%	-14.91%	0.08x	5.52x	AU$-70.18 Million
2022	-1.10%	-2.06%	0.09x	6.14x	AU$-48.51 Million
2023	-163.17%	-111.95%	0.08x	17.16x	AU$-302.28 Million
2024	-16.65%	-15.81%	0.07x	15.62x	AU$-42.39 Million
2025	-36.46%	-33.80%	0.06x	18.32x	AU$-68.03 Million

Industry Comparison

This section compares EML Payments Ltd's net assets metrics with peer companies in the Software - Infrastructure industry.

Industry Context

Industry: Software - Infrastructure
Average net assets among peers: $13,319,287
Average return on equity (ROE) among peers: -59.62%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
EML Payments Ltd (EML)	AU$147.70 Million	7.63%	18.97x	$115.46 Million
Acusensus Ltd (ACE)	$35.92 Million	-4.24%	0.36x	$181.46 Million
Adslot Ltd (ADS)	$-872.64K	0.00%	0.00x	$4.10 Million
Archtis Ltd (AR9)	$19.65 Million	-15.23%	0.54x	$21.63 Million
Adveritas Ltd (AV1)	$-385.17K	0.00%	0.00x	$58.91 Million
Beforepay Group Ltd (B4P)	$30.53 Million	12.65%	1.41x	$49.33 Million
Decidr Ai Industries Ltd (DAI)	$2.64 Million	-489.38%	0.74x	$132.36 Million
Digitalx Ltd (DCC)	$23.94 Million	-31.69%	0.44x	$34.76 Million
Dropsuite Ltd (DSE)	$8.51 Million	-8.72%	0.14x	$295.92 Million
Dataworks Group Ltd (DWG)	$-59.00K	0.00%	0.00x	$8.75 Million

About EML Payments Ltd

AU:EML Australia Software - Infrastructure

Market Cap

$115.46 Million

AU$163.18 Million AUD

Market Cap Rank

#18647 Global

#602 in Australia

Share Price

AU$0.42

Change (1 day)

+0.00%

52-Week Range

AU$0.37 - AU$1.18

All Time High

AU$5.75