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 tangible equity quality to evaluate the tangible quality of the company's equity base.

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. See how many days can Epsilon Healthcare Ltd fund operations to measure how many days the company can operate on defensive assets alone.

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
Nitro Games Oyj ST:NITRO	$6.06 Million
WH Smith PLC LSE:SMWH	$6.06 Million
Pollen Street PLC LSE:POLN	$6.06 Million
New Age Exploration Ltd AU:NAE	$6.06 Million
ICDS Limited NSE:ICDSLTD	$6.06 Million
JPMorgan Claverhouse Investment Trust Plc LSE:JCH	$6.06 Million
Auction Technology Group PLC LSE:ATG	$6.06 Million
Great Western Exploration Ltd AU:GTE	$6.05 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.
New share issuances of 675,100 increased equity.
Other comprehensive income decreased equity by 8,127,114.
Other factors increased equity by 2,471,561.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$-2.05 Million	-68.61%
Share Repurchases	AU$675.10K	-22.59%
Share Issuances	AU$675.10K	+22.59%
Other Comprehensive Income	AU$-8.13 Million	-271.9%
Other Changes	AU$2.47 Million	+82.69%
Total Change	AU$-	-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: 2.80x
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 0.09x to 2.80x 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: $21,771,638
Average return on equity (ROE) among peers: -59.55%

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	$6.06 Million
Althea Group Holdings Ltd (AGH)	$17.05 Million	-50.87%	0.07x	$12.05 Million
BOD Science Ltd (BOD)	$4.81 Million	-100.25%	0.85x	$3.01 Million
BPH Global Ltd (BP8)	$4.72 Million	-74.95%	0.62x	$3.33 Million
Cann Group Ltd (CAN)	$1.69 Million	-86.54%	0.11x	$4.60 Million
ECS Botanics Holdings Ltd (ECS)	$3.81 Million	-91.97%	2.37x	$4.52 Million
Ecofibre Ltd (EOF)	$40.97 Million	-108.24%	0.74x	$5.36 Million
Elixinol Wellness Ltd (EXL)	$99.42 Million	0.00%	0.04x	$2.05 Million
IDT Australia Ltd (IDT)	$23.44 Million	-23.09%	0.34x	$10.28 Million
Invion Ltd (IVX)	$40.00K	0.00%	35.08x	$2.61 Million

About Epsilon Healthcare Ltd

AU:EPN Australia Drug Manufacturers - Specialty & Generic

Market Cap

$6.06 Million

AU$8.56 Million AUD

Market Cap Rank

#28184 Global

#1483 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