Locate Technologies Ltd (LOC) - Net Assets
Based on the latest financial reports, Locate Technologies Ltd (LOC) has net assets worth AU$1.62 Million AUD (≈ $1.15 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$7.21 Million ≈ $5.10 Million USD) and total liabilities (AU$5.58 Million ≈ $3.95 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. Read LOC total liabilities for a breakdown of total debt and financial obligations.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | AU$1.62 Million |
| % of Total Assets | 22.52% |
| Annual Growth Rate | -32.82% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 142.28 |
Locate Technologies Ltd - Net Assets Trend (2022–2025)
This chart illustrates how Locate Technologies Ltd's net assets have evolved over time, based on quarterly financial data. Also explore LOC total assets for the complete picture of this company's asset base.
Annual Net Assets for Locate Technologies Ltd (2022–2025)
The table below shows the annual net assets of Locate Technologies Ltd from 2022 to 2025. For live valuation and market cap data, see Locate Technologies Ltd (LOC) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$1.62 Million ≈ $1.15 Million |
+237.21% |
| 2024-06-30 | AU$481.50K ≈ $340.69K |
-85.46% |
| 2023-06-30 | AU$3.31 Million ≈ $2.34 Million |
-38.17% |
| 2022-06-30 | AU$5.36 Million ≈ $3.79 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Locate Technologies 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 1027155500.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$23.52 Million | 1448.78% |
| Other Comprehensive Income | AU$2.58 Million | 158.75% |
| Total Equity | AU$1.62 Million | 100.00% |
Locate Technologies Ltd Competitors by Market Cap
The table below lists competitors of Locate Technologies Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Kesla Oyj A
HE:KELAS
|
$8.97 Million |
|
Galilee Energy Ltd
AU:GLL
|
$8.97 Million |
|
Ubis (Asia) Public Company Limited
BK:UBIS
|
$8.97 Million |
|
AcouSort AB
ST:ACOU
|
$8.97 Million |
|
Soc Franc Casinos
PA:SFCA
|
$8.96 Million |
|
Comprehensive Healthcare Systems Inc
V:CHS
|
$8.96 Million |
|
Celyad SA
BR:CYAD
|
$8.95 Million |
|
Lions Bay Capital Inc
V:LBI
|
$8.95 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Locate Technologies Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 481,501 to 1,623,681, a change of 1,142,180 (237.2%).
- Net loss of 1,816,025 reduced equity.
- Share repurchases of 84,629 reduced equity.
- Other comprehensive income increased equity by 80,474.
- Other factors increased equity by 2,962,360.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$-1.82 Million | -111.85% |
| Share Repurchases | AU$84.63K | -5.21% |
| Other Comprehensive Income | AU$80.47K | +4.96% |
| Other Changes | AU$2.96 Million | +182.45% |
| Total Change | AU$- | 237.21% |
Book Value vs Market Value Analysis
This analysis compares Locate Technologies 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: 6.68x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 1.70x to 6.68x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-06-30 | AU$0.03 | AU$0.06 | x |
| 2023-06-30 | AU$0.02 | AU$0.06 | x |
| 2024-06-30 | AU$0.00 | AU$0.06 | x |
| 2025-06-30 | AU$0.01 | AU$0.06 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Locate Technologies Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -111.85%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -30.30%
- • Asset Turnover: 0.83x
- • Equity Multiplier: 4.44x
- Recent ROE (-111.85%) is above the historical average (-251.86%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2022 | -91.55% | -105.84% | 0.67x | 1.29x | AU$-5.44 Million |
| 2023 | -167.84% | -119.99% | 0.59x | 2.39x | AU$-5.89 Million |
| 2024 | -636.19% | -53.52% | 0.98x | 12.10x | AU$-3.11 Million |
| 2025 | -111.85% | -30.30% | 0.83x | 4.44x | AU$-1.98 Million |
Industry Comparison
This section compares Locate Technologies Ltd's net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $42,012,556
- Average return on equity (ROE) among peers: -47.83%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Locate Technologies Ltd (LOC) | AU$1.62 Million | -91.55% | 3.44x | $8.96 Million |
| One Click Group Ltd (1CG) | $2.94 Million | -67.27% | 0.54x | $8.32 Million |
| Thrive Tribe Technologies Ltd (1TT) | $4.53 Million | -27.70% | 0.03x | $1.43 Million |
| Ordinary Fully Paid Deferred Settlement (1TTDB) | $2.53 Million | -140.39% | 0.30x | $20.45 |
| LIFE360 Inc (360) | $358.55 Million | -1.27% | 0.23x | $3.40 Billion |
| Pointerra Ltd (3DP) | $4.28 Million | -64.47% | 0.19x | $17.22 Million |
| 8COMMON Ltd (8CO) | $5.92 Million | -22.85% | 0.35x | $3.96 Million |
| Aeeris Ltd (AER) | $584.79K | -43.08% | 0.80x | $4.98 Million |
| Aerometrex Ltd (AMX) | $34.70 Million | -11.88% | 0.33x | $15.79 Million |
| Assetowl Ltd (AO1) | $4.13 Million | -98.29% | 0.07x | $1.38 Million |
| Bridge Saas Ltd (BGE) | $1.96 Million | -1.09% | 0.41x | $1.84 Million |
About Locate Technologies Ltd
Locate Technologies Limited engages in the provision of real time tracking delivery solutions in Australia and internationally. It operates through two segments, Zoom2u and 2u Enterprises; and Locate2u. The company operates Locate2u, a software as a services product which includes booking management, GPS tracking, route optimisation, driver app, proof of delivery and billing for or retailers, e-c… Read more