Li-S Energy Ltd (LIS) - 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. Check Li-S Energy Ltd (LIS) asset resilience to evaluate the company's liquid asset resilience ratio.
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. Also explore LIS asset base for the complete picture of this company's asset base.
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 valuation and market cap data, see Li-S Energy Ltd (LIS) total market value.
| 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.
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.
| Company | Market Cap |
|---|---|
|
TPL Plastech Limited
NSE:TPLPLASTEH
|
$56.63 Million |
|
Yonyu Plastics Co Ltd
TW:1323
|
$56.65 Million |
|
Harmoney Corp Ltd
AU:HMY
|
$56.69 Million |
|
Hyundai Industrial Co. Ltd
KQ:170030
|
$56.72 Million |
|
International Conveyors Limited
NSE:INTLCONV
|
$56.62 Million |
|
HRS Co. Ltd
KQ:036640
|
$56.61 Million |
|
Archer Materials Limited
F:38A
|
$56.61 Million |
|
NFON AG
XETRA:NFN
|
$56.61 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Li-S Energy Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 42,488,374 to 35,294,087, a change of -7,194,287 (-16.9%).
- Net loss of 6,413,653 reduced equity.
- Share repurchases of 900,000 reduced equity.
- Other comprehensive income decreased equity by 1,301,432.
- Other factors increased equity by 1,420,798.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$-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: 2.24x
- 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 15.99x to 2.24x 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$0.13 | x |
| 2021-06-30 | AU$0.04 | AU$0.13 | x |
| 2022-06-30 | AU$0.08 | AU$0.13 | x |
| 2023-06-30 | AU$0.07 | AU$0.13 | x |
| 2024-06-30 | AU$0.07 | AU$0.13 | x |
| 2025-06-30 | AU$0.06 | AU$0.13 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Li-S Energy Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -18.17%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 1.08x
- Recent ROE (-18.17%) is below the historical average (-9.40%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | -0.70% | 0.00% | 0.00x | 1.24x | AU$-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: $13,615,945
- Average return on equity (ROE) among peers: -5.10%
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 | $56.62 Million |
| ChemX Materials Ltd (CMX) | $10.17 Million | -18.55% | 0.03x | $23.74 Million |
| Excelsior Capital Ltd (ECL) | $6.66 Million | 13.43% | 2.30x | $19.28 Million |
| Energy Technologies Ltd (EGY) | $6.61 Million | 1.44% | 0.88x | $8.84 Million |
| FOS Capital Ltd (FOS) | $7.54 Million | 4.63% | 0.56x | $6.08 Million |
| Novonix Ltd (NVX) | $29.18 Million | -35.37% | 0.27x | $155.15 Million |
| PPK Group Ltd (PPK) | $26.17 Million | 0.02% | 1.44x | $21.20 Million |
| Rectifier Technologies Ltd (RFT) | $9.60 Million | 18.98% | 0.87x | $3.91 Million |
| Redflow Ltd (RFX) | $14.47 Million | -85.07% | 0.28x | $18.14 Million |
| SKS Technologies Group Ltd (SKS) | $12.15 Million | 54.55% | 3.92x | $480.89 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.