Lovisa Holdings Ltd (LOV) - Net Assets
Based on the latest financial reports, Lovisa Holdings Ltd (LOV) has net assets worth AU$77.96 Million AUD (≈ $55.16 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$696.04 Million ≈ $492.49 Million USD) and total liabilities (AU$618.08 Million ≈ $437.33 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 Lovisa Holdings Ltd strategic asset allocation index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | AU$77.96 Million |
| % of Total Assets | 11.2% |
| Annual Growth Rate | N/A |
| 5-Year Change | 21.2% |
| 10-Year Change | 176.57% |
| Growth Volatility | 117.23 |
Lovisa Holdings Ltd - Net Assets Trend (2011–2026)
This chart illustrates how Lovisa Holdings Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see LOV stock market capitalisation.
Annual Net Assets for Lovisa Holdings Ltd (2011–2026)
The table below shows the annual net assets of Lovisa Holdings Ltd from 2011 to 2026. Also explore net asset momentum of Lovisa Holdings Ltd to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2026-06-30 | AU$77.96 Million ≈ $55.16 Million |
-0.75% |
| 2025-06-30 | AU$78.55 Million ≈ $55.58 Million |
-2.16% |
| 2024-06-30 | AU$80.29 Million ≈ $56.81 Million |
+0.37% |
| 2023-06-30 | AU$79.99 Million ≈ $56.60 Million |
+24.36% |
| 2022-06-30 | AU$64.32 Million ≈ $45.51 Million |
+40.70% |
| 2021-06-30 | AU$45.72 Million ≈ $32.35 Million |
-21.68% |
| 2020-06-30 | AU$58.37 Million ≈ $41.30 Million |
+8.79% |
| 2019-06-30 | AU$53.65 Million ≈ $37.96 Million |
+18.59% |
| 2018-06-30 | AU$45.24 Million ≈ $32.01 Million |
+60.50% |
| 2017-06-30 | AU$28.19 Million ≈ $19.95 Million |
+152.34% |
| 2016-06-30 | AU$11.17 Million ≈ $7.90 Million |
+64.06% |
| 2015-06-30 | AU$6.81 Million ≈ $4.82 Million |
+286.91% |
| 2014-06-30 | AU$-3.64 Million ≈ $-2.58 Million |
-361.67% |
| 2013-06-30 | AU$1.39 Million ≈ $985.08K |
+110.99% |
| 2011-06-30 | AU$-12.67 Million ≈ $-8.97 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Lovisa Holdings 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 grown by 8778313100.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2026)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | AU$74.95 Million | 96.14% |
| Common Stock | AU$215.71 Million | 276.69% |
| Other Comprehensive Income | AU$-212.70 Million | -272.83% |
| Total Equity | AU$77.96 Million | 100.00% |
Lovisa Holdings Ltd Competitors by Market Cap
The table below lists competitors of Lovisa Holdings Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
China Railway Group Limited
F:CNO
|
$1.77 Billion |
|
Holitech Technology Co Ltd
SHE:002217
|
$1.77 Billion |
|
Gorman-Rupp Company
NYSE:GRC
|
$1.77 Billion |
|
Karooooo Ltd
JSE:KRO
|
$1.77 Billion |
|
Jiugui Liquor Co Ltd
SHE:000799
|
$1.77 Billion |
|
Shenzhen Rongda Photosensitive & Technology Co Ltd
SHE:300576
|
$1.77 Billion |
|
Shenzhen Sinexcel Electric Co Ltd
SHE:300693
|
$1.77 Billion |
|
Forvia SE
PA:FRVIA
|
$1.77 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lovisa Holdings Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 78,551,000 to 77,961,000, a change of -590,000 (-0.8%).
- Net income of 95,590,000 contributed positively to equity growth.
- Dividend payments of 88,589,000 reduced retained earnings.
- Other comprehensive income decreased equity by 8,103,000.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$95.59 Million | +122.61% |
| Dividends Paid | AU$88.59 Million | -113.63% |
| Other Comprehensive Income | AU$-8.10 Million | -10.39% |
| Other Changes | AU$512.00K | +0.66% |
| Total Change | AU$- | -0.75% |
Book Value vs Market Value Analysis
This analysis compares Lovisa Holdings 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: 32.14x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2013-06-30 | AU$-0.11 | AU$22.62 | x |
| 2014-06-30 | AU$-0.03 | AU$22.62 | x |
| 2015-06-30 | AU$0.06 | AU$22.62 | x |
| 2016-06-30 | AU$0.11 | AU$22.62 | x |
| 2017-06-30 | AU$0.26 | AU$22.62 | x |
| 2018-06-30 | AU$0.42 | AU$22.62 | x |
| 2019-06-30 | AU$0.50 | AU$22.62 | x |
| 2020-06-30 | AU$0.55 | AU$22.62 | x |
| 2021-06-30 | AU$0.42 | AU$22.62 | x |
| 2022-06-30 | AU$0.60 | AU$22.62 | x |
| 2023-06-30 | AU$0.73 | AU$22.62 | x |
| 2024-06-30 | AU$0.73 | AU$22.62 | x |
| 2025-06-30 | AU$0.71 | AU$22.62 | x |
| 2026-06-30 | AU$0.70 | AU$22.62 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lovisa Holdings 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): 122.61%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.18%
- • Asset Turnover: 1.35x
- • Equity Multiplier: 8.93x
- Recent ROE (122.61%) is above the historical average (102.41%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2013 | 0.00% | 7.66% | 3.23x | 0.00x | AU$6.58 Million |
| 2014 | 0.00% | 4.35% | 5.23x | 0.00x | AU$4.96 Million |
| 2015 | 449.38% | 22.79% | 3.63x | 5.43x | AU$29.92 Million |
| 2016 | 148.18% | 10.79% | 3.60x | 3.82x | AU$15.44 Million |
| 2017 | 103.04% | 16.25% | 3.53x | 1.80x | AU$26.23 Million |
| 2018 | 79.47% | 16.57% | 2.98x | 1.61x | AU$31.43 Million |
| 2019 | 69.04% | 14.80% | 2.52x | 1.85x | AU$31.68 Million |
| 2020 | 19.22% | 4.63% | 0.93x | 4.46x | AU$5.38 Million |
| 2021 | 54.31% | 8.62% | 0.97x | 6.52x | AU$20.26 Million |
| 2022 | 90.77% | 12.73% | 1.23x | 5.81x | AU$51.95 Million |
| 2023 | 85.22% | 11.43% | 1.14x | 6.57x | AU$60.17 Million |
| 2024 | 102.65% | 11.80% | 1.31x | 6.64x | AU$74.38 Million |
| 2025 | 109.91% | 10.82% | 1.14x | 8.89x | AU$78.48 Million |
| 2026 | 122.61% | 10.18% | 1.35x | 8.93x | AU$87.79 Million |
Industry Comparison
This section compares Lovisa Holdings Ltd's net assets metrics with peer companies in the Specialty Retail industry.
Industry Context
- Industry: Specialty Retail
- Average net assets among peers: $213,667,805
- Average return on equity (ROE) among peers: 22.54%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lovisa Holdings Ltd (LOV) | AU$77.96 Million | 0.00% | 7.93x | $1.77 Billion |
| Adore Beauty Group Ltd (ABY) | $2.38 Million | 39.95% | 4.05x | $19.28 Million |
| Adairs Ltd (ADH) | $164.66 Million | 38.71% | 1.52x | $166.19 Million |
| Bapcor Ltd (BAP) | $96.96 Million | 1.20% | 1.48x | $187.32 Million |
| Baby Bunting Group Ltd (BBN) | $81.40 Million | 7.42% | 0.33x | $101.67 Million |
| Beacon Lighting Group Ltd (BLX) | $38.20 Million | 30.88% | 1.01x | $302.64 Million |
| Cash Converters International (CCV) | $45.86 Million | 0.24% | 0.74x | $138.45 Million |
| Dusk Group Ltd (DSK) | $30.21 Million | 72.35% | 1.80x | $31.28 Million |
| Harvey Norman Holdings Ltd (HVN) | $39.04 Million | -0.11% | 1.02x | $3.61 Billion |
| JB Hi-Fi Ltd (JBH) | $1.62 Billion | 28.51% | 1.39x | $5.05 Billion |
| Joyce Corporation Ltd (JYC) | $16.16 Million | 6.23% | 2.43x | $131.60 Million |
About Lovisa Holdings Ltd
Lovisa Holdings Limited engages in the retail sale of fashion jewelry and accessories worldwide. It offers earrings, necklaces, rings, wristwear, body and piercings, and accessories under the Lovisa brand. The company also provides in-store piercings. In addition, it operates retail and franchise stores. The company was founded in 2010 and is based in Hawthorn, Australia.