Lion Energy Ltd (LIO) - Net Assets
Based on the latest financial reports, Lion Energy Ltd (LIO) has net assets worth AU$8.76 Million AUD (≈ $6.20 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$11.61 Million ≈ $8.22 Million USD) and total liabilities (AU$2.85 Million ≈ $2.02 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 LIO tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | AU$8.76 Million |
| % of Total Assets | 75.44% |
| Annual Growth Rate | 2.52% |
| 5-Year Change | 200.69% |
| 10-Year Change | -45.64% |
| Growth Volatility | 1035.63 |
Lion Energy Ltd - Net Assets Trend (1988–2024)
This chart illustrates how Lion Energy Ltd's net assets have evolved over time, based on quarterly financial data. See Lion Energy Ltd defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Lion Energy Ltd (1988–2024)
The table below shows the annual net assets of Lion Energy Ltd from 1988 to 2024. For live valuation and market cap data, see LIO market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | AU$6.45 Million ≈ $4.56 Million |
-37.58% |
| 2023-12-31 | AU$10.33 Million ≈ $7.31 Million |
-13.46% |
| 2022-12-31 | AU$11.94 Million ≈ $8.45 Million |
+6.12% |
| 2021-12-31 | AU$11.25 Million ≈ $7.96 Million |
+424.55% |
| 2020-12-31 | AU$2.15 Million ≈ $1.52 Million |
-37.21% |
| 2019-12-31 | AU$3.42 Million ≈ $2.42 Million |
-24.36% |
| 2018-12-31 | AU$4.52 Million ≈ $3.20 Million |
+168.59% |
| 2017-12-31 | AU$1.68 Million ≈ $1.19 Million |
-89.19% |
| 2016-12-31 | AU$15.55 Million ≈ $11.00 Million |
+31.08% |
| 2015-12-31 | AU$11.86 Million ≈ $8.40 Million |
-5.05% |
| 2013-12-31 | AU$12.50 Million ≈ $8.84 Million |
+6207.18% |
| 2012-12-31 | AU$198.13K ≈ $140.19K |
-90.48% |
| 2011-12-31 | AU$2.08 Million ≈ $1.47 Million |
-75.19% |
| 2010-12-31 | AU$8.39 Million ≈ $5.94 Million |
-4.94% |
| 2009-12-31 | AU$8.82 Million ≈ $6.24 Million |
+4.16% |
| 2008-12-31 | AU$8.47 Million ≈ $5.99 Million |
-20.17% |
| 2007-12-31 | AU$10.61 Million ≈ $7.51 Million |
+5.39% |
| 2006-12-31 | AU$10.07 Million ≈ $7.13 Million |
+47.87% |
| 2005-12-31 | AU$6.81 Million ≈ $4.82 Million |
+145.40% |
| 2004-12-31 | AU$2.78 Million ≈ $1.96 Million |
-60.67% |
| 2003-12-31 | AU$7.06 Million ≈ $4.99 Million |
+24.08% |
| 2002-12-31 | AU$5.69 Million ≈ $4.02 Million |
+45.28% |
| 2001-12-31 | AU$3.91 Million ≈ $2.77 Million |
-27.58% |
| 2000-12-31 | AU$5.40 Million ≈ $3.82 Million |
+53.04% |
| 1999-12-31 | AU$3.53 Million ≈ $2.50 Million |
+48.88% |
| 1998-12-31 | AU$2.37 Million ≈ $1.68 Million |
+323.37% |
| 1997-12-31 | AU$560.29K ≈ $396.44K |
-70.18% |
| 1996-12-31 | AU$1.88 Million ≈ $1.33 Million |
+294.59% |
| 1995-12-31 | AU$476.18K ≈ $336.92K |
-39.05% |
| 1994-12-31 | AU$781.22K ≈ $552.76K |
-22.58% |
| 1993-12-31 | AU$1.01 Million ≈ $714.00K |
+72.05% |
| 1992-12-31 | AU$586.50K ≈ $414.99K |
+0.92% |
| 1991-12-31 | AU$581.17K ≈ $411.21K |
-26.57% |
| 1990-12-31 | AU$791.44K ≈ $559.99K |
-59.78% |
| 1989-12-31 | AU$1.97 Million ≈ $1.39 Million |
-25.31% |
| 1988-12-31 | AU$2.63 Million ≈ $1.86 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Lion Energy 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 4928225914.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$59.48 Million | 922.19% |
| Other Comprehensive Income | AU$3.00 Million | 46.45% |
| Total Equity | AU$6.45 Million | 100.00% |
Lion Energy Ltd Competitors by Market Cap
The table below lists competitors of Lion Energy Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Wide Open Agriculture Ltd
AU:WOA
|
$4.17 Million |
|
HB Stockholdings Limited
NSE:HBSL
|
$4.17 Million |
|
Sulliden Minerals SA
TO:SMC
|
$4.17 Million |
|
Zeb Nickel Corp
V:ZBNI
|
$4.17 Million |
|
Rare Earth Magnesium Technology Group Holdings Limited
STU:GPS
|
$4.16 Million |
|
Autonomix Medical, Inc. Common Stock
NASDAQ:AMIX
|
$4.16 Million |
|
Crown Confectionery Co Ltd Pref
KO:26490K
|
$4.15 Million |
|
GGL Resources Corp
V:GGL
|
$4.15 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lion Energy Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 10,333,413 to 6,449,744, a change of -3,883,669 (-37.6%).
- Net loss of 868,000 reduced equity.
- Other comprehensive income decreased equity by 1,757,731.
- Other factors decreased equity by 1,257,938.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$-868.00K | -13.46% |
| Other Comprehensive Income | AU$-1.76 Million | -27.25% |
| Other Changes | AU$-1.26 Million | -19.5% |
| Total Change | AU$- | -37.58% |
Book Value vs Market Value Analysis
This analysis compares Lion Energy 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: 0.88x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 1.02x to 0.88x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1988-12-31 | AU$0.01 | AU$0.01 | x |
| 1989-12-31 | AU$0.01 | AU$0.01 | x |
| 1990-12-31 | AU$0.00 | AU$0.01 | x |
| 1991-12-31 | AU$0.01 | AU$0.01 | x |
| 1992-12-31 | AU$0.01 | AU$0.01 | x |
| 1993-12-31 | AU$0.01 | AU$0.01 | x |
| 1994-12-31 | AU$0.01 | AU$0.01 | x |
| 1995-12-31 | AU$0.00 | AU$0.01 | x |
| 1996-12-31 | AU$0.02 | AU$0.01 | x |
| 1997-12-31 | AU$0.01 | AU$0.01 | x |
| 1998-12-31 | AU$4.06 | AU$0.01 | x |
| 1999-12-31 | AU$4.22 | AU$0.01 | x |
| 2000-12-31 | AU$5.21 | AU$0.01 | x |
| 2001-12-31 | AU$3.35 | AU$0.01 | x |
| 2002-12-31 | AU$2.82 | AU$0.01 | x |
| 2003-12-31 | AU$2.75 | AU$0.01 | x |
| 2004-12-31 | AU$1.26 | AU$0.01 | x |
| 2005-12-31 | AU$1.48 | AU$0.01 | x |
| 2006-12-31 | AU$1.16 | AU$0.01 | x |
| 2007-12-31 | AU$1.03 | AU$0.01 | x |
| 2008-12-31 | AU$0.68 | AU$0.01 | x |
| 2009-12-31 | AU$0.66 | AU$0.01 | x |
| 2010-12-31 | AU$0.63 | AU$0.01 | x |
| 2011-12-31 | AU$0.16 | AU$0.01 | x |
| 2012-12-31 | AU$0.01 | AU$0.01 | x |
| 2013-12-31 | AU$0.11 | AU$0.01 | x |
| 2015-12-31 | AU$0.12 | AU$0.01 | x |
| 2016-12-31 | AU$0.16 | AU$0.01 | x |
| 2017-12-31 | AU$0.02 | AU$0.01 | x |
| 2018-12-31 | AU$0.03 | AU$0.01 | x |
| 2019-12-31 | AU$0.02 | AU$0.01 | x |
| 2020-12-31 | AU$0.01 | AU$0.01 | x |
| 2021-12-31 | AU$0.04 | AU$0.01 | x |
| 2022-12-31 | AU$0.03 | AU$0.01 | x |
| 2023-12-31 | AU$0.02 | AU$0.01 | x |
| 2024-12-31 | AU$0.01 | AU$0.01 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lion Energy 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): -13.46%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -166.16%
- • Asset Turnover: 0.06x
- • Equity Multiplier: 1.26x
- Recent ROE (-13.46%) is above the historical average (-494.38%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1988 | 14.84% | 0.00% | 0.00x | 1.12x | AU$127.59K |
| 1989 | -77.70% | 0.00% | 0.00x | 1.04x | AU$-1.73 Million |
| 1990 | -140.25% | 0.00% | 0.00x | 1.26x | AU$-1.19 Million |
| 1991 | -32.87% | 0.00% | 0.00x | 1.19x | AU$-249.12K |
| 1992 | -12.98% | 0.00% | 0.00x | 1.12x | AU$-134.80K |
| 1993 | -25.77% | 0.00% | 0.00x | 1.04x | AU$-360.91K |
| 1994 | -40.32% | 0.00% | 0.00x | 1.03x | AU$-393.12K |
| 1995 | -81.90% | 0.00% | 0.00x | 1.06x | AU$-437.62K |
| 1996 | -14493.60% | 0.00% | 0.00x | 1.01x | AU$-272.52 Million |
| 1997 | -176.34% | 0.00% | 0.00x | 1.08x | AU$-1.04 Million |
| 1998 | -27.57% | 0.00% | 0.00x | 1.34x | AU$-891.21K |
| 1999 | 3.41% | 1.84% | 1.16x | 1.59x | AU$-232.85K |
| 2000 | -0.87% | -0.79% | 0.75x | 1.47x | AU$-576.97K |
| 2001 | 2.74% | 2.31% | 0.58x | 2.04x | AU$-283.99K |
| 2002 | 0.02% | 0.01% | 0.68x | 1.70x | AU$-567.70K |
| 2003 | -7.23% | -7.83% | 0.58x | 1.60x | AU$-1.22 Million |
| 2004 | -281.90% | -146.50% | 0.74x | 2.61x | AU$-8.10 Million |
| 2005 | 23.36% | 34.22% | 0.55x | 1.25x | AU$909.99K |
| 2006 | -89.16% | -491.41% | 0.16x | 1.14x | AU$-9.99 Million |
| 2007 | -26.67% | -119.75% | 0.17x | 1.28x | AU$-3.89 Million |
| 2008 | -15.97% | -70.84% | 0.19x | 1.16x | AU$-2.20 Million |
| 2009 | 11.42% | 56.09% | 0.17x | 1.20x | AU$125.53K |
| 2010 | -9.44% | -41.36% | 0.18x | 1.24x | AU$-1.63 Million |
| 2011 | -128.21% | -129.45% | 0.65x | 1.53x | AU$-2.88 Million |
| 2012 | -1393.05% | -139.68% | 0.80x | 12.54x | AU$-2.78 Million |
| 2013 | -16.61% | -94.62% | 0.15x | 1.13x | AU$-3.32 Million |
| 2015 | -4.45% | -36.34% | 0.11x | 1.07x | AU$-1.71 Million |
| 2016 | -6.88% | -66.13% | 0.10x | 1.08x | AU$-2.63 Million |
| 2017 | -602.76% | -959.85% | 0.35x | 1.82x | AU$-10.30 Million |
| 2018 | -16.12% | -56.61% | 0.24x | 1.17x | AU$-1.18 Million |
| 2019 | -22.77% | -98.61% | 0.13x | 1.72x | AU$-1.12 Million |
| 2020 | -50.54% | -79.81% | 0.50x | 1.27x | AU$-1.30 Million |
| 2021 | -21.69% | -275.46% | 0.06x | 1.23x | AU$-3.57 Million |
| 2022 | -22.78% | -172.61% | 0.11x | 1.16x | AU$-3.91 Million |
| 2023 | -13.62% | -230.57% | 0.05x | 1.16x | AU$-2.44 Million |
| 2024 | -13.46% | -166.16% | 0.06x | 1.26x | AU$-1.51 Million |
Industry Comparison
This section compares Lion Energy Ltd's net assets metrics with peer companies in the Oil & Gas E&P industry.
Industry Context
- Industry: Oil & Gas E&P
- Average net assets among peers: $31,575,975
- Average return on equity (ROE) among peers: -35.00%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lion Energy Ltd (LIO) | AU$8.76 Million | 14.84% | 0.33x | $4.16 Million |
| 88 Energy Ltd (88E) | $21.49 Million | -29.34% | 0.70x | $18.83 Million |
| ADX Energy Ltd (ADX) | $1.07 Million | -202.11% | 0.87x | $17.09 Million |
| Australis Oil & Gas Ltd (ATS) | $33.91 Million | -6.74% | 0.04x | $14.76 Million |
| Bass Oil Ltd (BAS) | $8.83 Million | -4.33% | 0.03x | $13.76 Million |
| Blue Energy Ltd (BLU) | $12.99 Million | 1.66% | 0.33x | $8.52 Million |
| Blue Star Helium Ltd (BNL) | $38.47 Million | 0.75% | 0.22x | $22.90 Million |
| Beach Energy Ltd (BPT) | $10.65 Million | -29.49% | 0.71x | $1.56 Billion |
| Brookside Energy Ltd (BRK) | $8.45 Million | -40.07% | 0.25x | $27.61 Million |
| Buru Energy Ltd (BRU) | $43.45 Million | -24.74% | 0.42x | $9.22 Million |
| Beetaloo Energy Australia Limited (BTL) | $136.44 Million | -15.62% | 0.22x | $271.84 Million |
About Lion Energy Ltd
Lion Energy Limited, together with its subsidiaries, invests in, explores for, develops, and produces oil and gas properties in Indonesia. It operates through two segments: green hydrogen, and oil & gas. The company holds a 2.5% participating interest in the Seram Non-Bula Block Production Sharing Contract (PSC) onshore Seram Island in eastern Indonesia; and 60% interest in the East Seram PSC, wh… Read more