Li-S Energy Ltd

AU:LIS Australia Electrical Equipment & Parts
Market Cap
$47.57 Million
AU$76.82 Million AUD
Market Cap Rank
#26778 Global
#624 in Australia
Share Price
AU$0.12
Change (1 day)
-4.00%
52-Week Range
AU$0.09 - AU$0.19
All Time High
AU$2.44
About

Li-S Energy Limited engages in the development and commercialization of lithium sulphur and metal batteries in Australia. It serves electric vehicle and e-mobility; aviation and drone technology; and consumer devices and internet of things. The company was incorporated in 2019 and is headquartered in Brisbane, Australia.

Li-S Energy Ltd (LIS) - Net Assets

Latest net assets as of December 2025: AU$34.15 Million AUD

Based on the latest financial reports, Li-S Energy Ltd (LIS) has net assets worth AU$34.15 Million AUD as of December 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$36.51 Million) and total liabilities (AU$2.36 Million). 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.

Key Net Assets Metrics

Metric Value
Current Net Assets AU$34.15 Million
% of Total Assets 93.52%
Annual Growth Rate 47.8%
5-Year Change 55.14%
10-Year Change N/A
Growth Volatility 142.85

Li-S Energy Ltd - Net Assets Trend (2020–2025)

This chart illustrates how Li-S Energy Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Li-S Energy Ltd (2020–2025)

The table below shows the annual net assets of Li-S Energy Ltd from 2020 to 2025.

Year Net Assets Change
2025-06-30 AU$35.29 Million -16.93%
2024-06-30 AU$42.49 Million -11.24%
2023-06-30 AU$47.87 Million -6.13%
2022-06-30 AU$50.99 Million +124.14%
2021-06-30 AU$22.75 Million +354.47%
2020-06-30 AU$5.01 Million --

Equity Component Analysis

This analysis shows how different components contribute to Li-S 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 2232935300.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (June 2025)

Component Amount Percentage
Common Stock AU$56.50 Million 160.09%
Other Comprehensive Income AU$1.54 Million 4.36%
Total Equity AU$35.29 Million 100.00%

Li-S Energy Ltd Competitors by Market Cap

The table below lists competitors of Li-S Energy Ltd ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Li-S Energy Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 42,488,374 to 35,294,087, a change of -7,194,287 (-16.9%).
  • Net loss of 6,413,653 reduced equity.
  • Share repurchases of 900,000 reduced equity.
  • Other comprehensive income decreased equity by 1,301,432.
  • Other factors increased equity by 1,420,798.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income AU$-6.41 Million -18.17%
Share Repurchases AU$900.00K -2.55%
Other Comprehensive Income AU$-1.30 Million -3.69%
Other Changes AU$1.42 Million +4.03%
Total Change AU$- -16.93%

Book Value vs Market Value Analysis

This analysis compares Li-S 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: 2.15x
  • 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 15.35x to 2.15x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2020-06-30 AU$0.01 AU$0.12 x
2021-06-30 AU$0.04 AU$0.12 x
2022-06-30 AU$0.08 AU$0.12 x
2023-06-30 AU$0.07 AU$0.12 x
2024-06-30 AU$0.07 AU$0.12 x
2025-06-30 AU$0.06 AU$0.12 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Li-S 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): -18.17%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 0.00%
  • • Asset Turnover: 0.00x
  • • Equity Multiplier: 1.08x
  • Recent ROE (-18.17%) is below the historical average (-9.40%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2020 -0.70% 0.00% 0.00x 1.24x AU$-535.73K
2021 -7.40% 0.00% 0.00x 1.02x AU$-3.96 Million
2022 -12.30% 0.00% 0.00x 1.02x AU$-11.37 Million
2023 -6.97% 0.00% 0.00x 1.05x AU$-8.12 Million
2024 -10.88% 0.00% 0.00x 1.06x AU$-8.87 Million
2025 -18.17% 0.00% 0.00x 1.08x AU$-9.94 Million

Industry Comparison

This section compares Li-S Energy Ltd's net assets metrics with peer companies in the Electrical Equipment & Parts industry.

Industry Context

  • Industry: Electrical Equipment & Parts
  • Average net assets among peers: $25,210,363
  • Average return on equity (ROE) among peers: -1.85%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Li-S Energy Ltd (LIS) AU$34.15 Million -0.70% 0.07x $14.93 Million
ChemX Materials Ltd (CMX) $6.69 Million -62.49% 0.19x $260.10K
Excelsior Capital Ltd (ECL) $116.88 Million 43.14% 0.04x $6.25 Million
FOS Capital Ltd (FOS) $9.91 Million 6.38% 1.20x $1.33 Million
PPK Group Ltd (PPK) $46.84 Million 14.75% 0.94x $8.71 Million
Rectifier Technologies Ltd (RFT) $835.58K 68.89% 3.65x $1.22 Million
Redflow Ltd (RFX) $10.38 Million -34.78% 0.18x $14.09 Million
SKS Technologies Group Ltd (SKS) $2.38 Million -6.19% 2.72x $143.44 Million
ZIMI Ltd (ZMM) $7.77 Million -44.50% 0.18x $1.04 Million