Epsilon Healthcare Ltd (EPN) - Net Assets

Latest as of December 2025: AU$2.99 Million AUD ≈ $2.11 Million USD

Based on the latest financial reports, Epsilon Healthcare Ltd (EPN) has net assets worth AU$2.99 Million AUD (≈ $2.11 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$17.87 Million ≈ $12.64 Million USD) and total liabilities (AU$14.88 Million ≈ $10.53 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 Epsilon Healthcare Ltd liquid asset ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric Value
Current Net Assets AU$2.99 Million
% of Total Assets 16.73%
Annual Growth Rate -13.77%
5-Year Change -84.73%
10-Year Change N/A
Growth Volatility 47.09

Epsilon Healthcare Ltd - Net Assets Trend (2016–2025)

This chart illustrates how Epsilon Healthcare Ltd's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Epsilon Healthcare Ltd for the complete picture of this company's asset base.

Annual Net Assets for Epsilon Healthcare Ltd (2016–2025)

The table below shows the annual net assets of Epsilon Healthcare Ltd from 2016 to 2025. For live valuation and market cap data, see EPN market cap.

Year Net Assets Change
2025-12-31 AU$2.99 Million
≈ $2.11 Million		 -72.05%
2024-12-31 AU$10.70 Million
≈ $7.57 Million		 +41.86%
2023-12-31 AU$7.54 Million
≈ $5.33 Million		 -18.67%
2022-12-31 AU$9.27 Million
≈ $6.56 Million		 -52.63%
2021-12-31 AU$19.57 Million
≈ $13.85 Million		 -22.70%
2020-12-31 AU$25.32 Million
≈ $17.91 Million		 +13.43%
2019-12-31 AU$22.32 Million
≈ $15.79 Million		 -20.53%
2018-12-31 AU$28.09 Million
≈ $19.87 Million		 +31.51%
2017-12-31 AU$21.36 Million
≈ $15.11 Million		 +88.29%
2016-12-31 AU$11.34 Million
≈ $8.03 Million		 --

Equity Component Analysis

This analysis shows how different components contribute to Epsilon Healthcare 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 4859007200.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component Amount Percentage
Common Stock AU$48.27 Million 1614.96%
Other Comprehensive Income AU$6.38 Million 213.38%
Total Equity AU$2.99 Million 100.00%

Epsilon Healthcare Ltd Competitors by Market Cap

The table below lists competitors of Epsilon Healthcare Ltd ranked by their market capitalization.

Company Market Cap
Saehwa IMC Co Ltd
KO:145210
 $5.51 Million
Computer Forms (Malaysia) Bhd
KLSE:8044
 $5.51 Million
First Venture Sweden AB Series B
ST:FIRST-B
 $5.51 Million
Aptorum Group Ltd Class A
NASDAQ:APM
 $5.52 Million
STREAMPLAY STUDIO LTD.
F:GIX0
 $5.51 Million
BOCANA RESOURCES CORP.
F:VC1
 $5.50 Million
ConnectM Technology Solutions, Inc.
NASDAQ:CNTM
 $5.50 Million
Permsin Steel Works Public Company Limited
BK:PERM
 $5.50 Million

Equity Growth Attribution

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

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 10,695,273 to 2,989,063, a change of -7,706,210 (-72.1%).
  • Net loss of 2,050,657 reduced equity.
  • Share repurchases of 675,100 reduced equity.
  • Other comprehensive income decreased equity by 8,127,114.
  • Other factors increased equity by 3,146,661.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income AU$-2.05 Million -68.61%
Share Repurchases AU$675.10K -22.59%
Other Comprehensive Income AU$-8.13 Million -271.9%
Other Changes AU$3.15 Million +105.27%
Total Change AU$- -72.05%

Book Value vs Market Value Analysis

This analysis compares Epsilon Healthcare 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: 2.54x
  • The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
  • The price-to-book ratio has increased from 0.08x to 2.54x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2016-12-31 AU$0.24 AU$0.02 x
2017-12-31 AU$0.26 AU$0.02 x
2018-12-31 AU$0.23 AU$0.02 x
2019-12-31 AU$0.17 AU$0.02 x
2020-12-31 AU$0.16 AU$0.02 x
2021-12-31 AU$0.10 AU$0.02 x
2022-12-31 AU$0.04 AU$0.02 x
2023-12-31 AU$0.02 AU$0.02 x
2024-12-31 AU$0.03 AU$0.02 x
2025-12-31 AU$0.01 AU$0.02 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Epsilon Healthcare 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): -68.61%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -21.83%
  • • Asset Turnover: 0.53x
  • • Equity Multiplier: 5.98x
  • Recent ROE (-68.61%) is below the historical average (-44.24%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2016 -1.88% 0.00% 0.00x 1.01x AU$-1.35 Million
2017 -11.98% -134.45% 0.09x 1.03x AU$-4.69 Million
2018 -30.66% -323.23% 0.08x 1.17x AU$-11.42 Million
2019 -52.32% -243.71% 0.17x 1.25x AU$-13.91 Million
2020 -43.24% -148.77% 0.20x 1.47x AU$-13.48 Million
2021 -45.52% -162.03% 0.18x 1.56x AU$-10.87 Million
2022 -143.35% -186.84% 0.35x 2.21x AU$-14.22 Million
2023 -14.47% -16.40% 0.46x 1.91x AU$-1.84 Million
2024 -30.35% -57.97% 0.25x 2.08x AU$-4.32 Million
2025 -68.61% -21.83% 0.53x 5.98x AU$-2.35 Million

Industry Comparison

This section compares Epsilon Healthcare 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: $32,634,658
  • Average return on equity (ROE) among peers: 5455.74%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Epsilon Healthcare Ltd (EPN) AU$2.99 Million -1.88% 4.98x $5.51 Million
Althea Group Holdings Ltd (AGH) $41.45 Million -29.25% 0.36x $12.05 Million
BOD Science Ltd (BOD) $3.47 Million -155.95% 0.53x $3.01 Million
BPH Global Ltd (BP8) $149.84K 50079.24% 22.90x $2.62 Million
Cann Group Ltd (CAN) $648.33K -644.19% 0.12x $5.62 Million
ECS Botanics Holdings Ltd (ECS) $319.74K -109.87% 0.16x $5.65 Million
Ecofibre Ltd (EOF) $109.94 Million -13.34% 0.36x $5.36 Million
Elixinol Wellness Ltd (EXL) $99.42 Million 0.00% 0.04x $2.05 Million
IDT Australia Ltd (IDT) $32.86 Million 21.64% 0.29x $12.10 Million
Invion Ltd (IVX) $5.46 Million -46.66% 0.11x $3.70 Million

About Epsilon Healthcare Ltd

AU:EPN Australia Drug Manufacturers - Specialty & Generic
Market Cap
$5.51 Million
AU$7.78 Million AUD
Market Cap Rank
#28158 Global
#1534 in Australia
Share Price
AU$0.02
Change (1 day)
+0.00%
52-Week Range
AU$0.02 - AU$0.04
All Time High
AU$1.08
Categories
Companies in Australia Drug Manufacturers - Specialty & Generic
About

Epsilon Healthcare Limited, together with its subsidiaries, engages in the healthcare business in Australia. The company operates in two segments, Contract Development and Manufacturing Activities; and Telehealth Medical Practice Services. It is involved in the healthcare and clinics operation; pharmaceutical contract development and manufacturing; development and manufacturing of active pharmace… Read more