Li-S Energy Ltd Net Assets
Li-S Energy Ltd net assets. Based on the latest financial reports, Li-S Energy Ltd (LIS) has net assets worth AU$34.15 Million AUD (≈ $24.16 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$36.51 Million ≈ $25.83 Million USD) and total liabilities (AU$2.36 Million ≈ $1.67 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. Also explore Li-S Energy Ltd net asset momentum to track the company's year-over-year net asset growth rate.
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 |
Net Assets of Li-S Energy Ltd (2020–2025)
Net assets of Li-S Energy Ltd from 2020 to 2025. This chart illustrates how Li-S Energy Ltd's net assets have evolved over time, based on quarterly financial data. See LIS equity financing ratio to measure how much of total assets are equity-financed.
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. For live market cap and overall valuation, see market value of Li-S Energy Ltd.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$35.29 Million ≈ $24.97 Million |
-16.93% |
| 2024-06-30 | AU$42.49 Million ≈ $30.06 Million |
-11.24% |
| 2023-06-30 | AU$47.87 Million ≈ $33.87 Million |
-6.13% |
| 2022-06-30 | AU$50.99 Million ≈ $36.08 Million |
+124.14% |
| 2021-06-30 | AU$22.75 Million ≈ $16.10 Million |
+354.47% |
| 2020-06-30 | AU$5.01 Million ≈ $3.54 Million |
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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.
Li-S Energy Ltd Net Assets Breakdown (June 2025)
Li-S Energy Ltd net assets breakdown by equity component as of 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.
| Company | Market Cap |
|---|---|
|
KPS Corporation
KQ:256940
|
$61.16 Million |
|
NEW STRATUS ENERGY
F:80N
|
$61.17 Million |
|
SG&G Corporation
KQ:040610
|
$61.18 Million |
|
GTS Internasional Tbk PT
JK:GTSI
|
$61.18 Million |
|
Alcatel Lucent Teletas Telekomunikasyon AS
IS:ALCTL
|
$61.15 Million |
|
Marine & General Bhd
KLSE:5078
|
$61.08 Million |
|
Babcock International Group PLC
LSE:BAB
|
$61.00 Million |
|
Haulotte Group SA
PA:PIG
|
$60.98 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Li-S Energy Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 42,488,374 to 35,294,087, a change of -7,194,287 (-16.9%).
- Net loss of 6,413,653 reduced equity.
- Share repurchases of 900,000 reduced equity.
- Other comprehensive income decreased equity by 1,301,432.
- Other factors increased equity by 1,420,798.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$-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: 2.42x
- 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 17.27x to 2.42x 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$0.14 | x |
| 2021-06-30 | AU$0.04 | AU$0.14 | x |
| 2022-06-30 | AU$0.08 | AU$0.14 | x |
| 2023-06-30 | AU$0.07 | AU$0.14 | x |
| 2024-06-30 | AU$0.07 | AU$0.14 | x |
| 2025-06-30 | AU$0.06 | AU$0.14 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Li-S Energy Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -18.17%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 1.08x
- Recent ROE (-18.17%) is below the historical average (-9.40%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | -0.70% | 0.00% | 0.00x | 1.24x | AU$-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: $39,799,596
- Average return on equity (ROE) among peers: -76.29%
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 | $61.15 Million |
| ChemX Materials Ltd (CMX) | $-2.59 Million | 0.00% | 0.00x | $23.74 Million |
| Excelsior Capital Ltd (ECL) | $7.48 Million | 13.39% | 2.46x | $80.01K |
| Energy Technologies Ltd (EGY) | $19.69 Million | 0.00% | 0.02x | $8.84 Million |
| FOS Capital Ltd (FOS) | $14.12 Million | 6.61% | 0.82x | $5.35 Million |
| GREENHY2 Ltd (H2G) | $2.53 Million | -7.69% | 0.06x | $5.09 Million |
| Novonix Ltd (NVX) | $251.13 Million | -20.65% | 0.21x | $57.88 Million |
| PPK Group Ltd (PPK) | $61.85 Million | 19.85% | 0.48x | $21.20 Million |
| Rectifier Technologies Ltd (RFT) | $2.13 Million | 1.27% | 0.17x | $3.91 Million |
| Redflow Ltd (RFX) | $1.85 Million | -699.38% | 4.55x | $18.14 Million |
About Li-S Energy Ltd
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.