Lovisa Holdings Ltd (LOV) - Net Assets
Based on the latest financial reports, Lovisa Holdings Ltd (LOV) has net assets worth AU$78.55 Million AUD (≈ $55.58 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$698.43 Million ≈ $494.19 Million USD) and total liabilities (AU$619.88 Million ≈ $438.61 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 LOV total assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | AU$78.55 Million |
| % of Total Assets | 11.25% |
| Annual Growth Rate | N/A |
| 5-Year Change | 71.83% |
| 10-Year Change | 603.17% |
| Growth Volatility | 122.44 |
Lovisa Holdings Ltd - Net Assets Trend (2011–2025)
This chart illustrates how Lovisa Holdings Ltd's net assets have evolved over time, based on quarterly financial data. Check Lovisa Holdings Ltd (LOV) tangible net worth to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Lovisa Holdings Ltd (2011–2025)
The table below shows the annual net assets of Lovisa Holdings Ltd from 2011 to 2025. For live valuation and market cap data, see Lovisa Holdings Ltd (LOV) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 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 |
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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 8027013100.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | AU$67.44 Million | 85.85% |
| Common Stock | AU$215.71 Million | 274.62% |
| Other Comprehensive Income | AU$-204.60 Million | -260.47% |
| Total Equity | AU$78.55 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 |
|---|---|
|
Taihai Manoir Nuclear Equipment Co Ltd
SHE:002366
|
$2.05 Billion |
|
HENSOLDT AG UNSP. ADS
F:HAG0
|
$2.05 Billion |
|
Ganzhou Tengyuan Cobalt New Material Co. Ltd.
SHE:301219
|
$2.05 Billion |
|
Weifu High-Technology Group Co Ltd
SHE:000581
|
$2.05 Billion |
|
HORNBACH Baumarkt AG
HM:HBM
|
$2.05 Billion |
|
Foryou Corp
SHE:002906
|
$2.05 Billion |
|
ONESPAWORLD HLDGS DL-0001
F:ORW
|
$2.05 Billion |
|
Shanghai Beite Technology Co
SHG:603009
|
$2.05 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 2024 to 2025, total equity changed from 80,286,000 to 78,551,000, a change of -1,735,000 (-2.2%).
- Net income of 86,332,000 contributed positively to equity growth.
- Dividend payments of 96,323,000 reduced retained earnings.
- Share repurchases of 862,000 reduced equity.
- Other comprehensive income decreased equity by 15,933,000.
- Other factors increased equity by 25,051,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$86.33 Million | +109.91% |
| Dividends Paid | AU$96.32 Million | -122.62% |
| Share Repurchases | AU$862.00K | -1.1% |
| Other Comprehensive Income | AU$-15.93 Million | -20.28% |
| Other Changes | AU$25.05 Million | +31.89% |
| Total Change | AU$- | -2.16% |
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: 36.86x
- 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$26.19 | x |
| 2014-06-30 | AU$-0.03 | AU$26.19 | x |
| 2015-06-30 | AU$0.06 | AU$26.19 | x |
| 2016-06-30 | AU$0.11 | AU$26.19 | x |
| 2017-06-30 | AU$0.26 | AU$26.19 | x |
| 2018-06-30 | AU$0.42 | AU$26.19 | x |
| 2019-06-30 | AU$0.50 | AU$26.19 | x |
| 2020-06-30 | AU$0.55 | AU$26.19 | x |
| 2021-06-30 | AU$0.42 | AU$26.19 | x |
| 2022-06-30 | AU$0.60 | AU$26.19 | x |
| 2023-06-30 | AU$0.73 | AU$26.19 | x |
| 2024-06-30 | AU$0.73 | AU$26.19 | x |
| 2025-06-30 | AU$0.71 | AU$26.19 | 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): 109.91%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.82%
- • Asset Turnover: 1.14x
- • Equity Multiplier: 8.89x
- Recent ROE (109.91%) is above the historical average (100.86%), 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 |
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: $100,344,558
- Average return on equity (ROE) among peers: 28.18%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lovisa Holdings Ltd (LOV) | AU$78.55 Million | 0.00% | 7.89x | $2.05 Billion |
| Adore Beauty Group Ltd (ABY) | $661.88K | 148.12% | 5.71x | $16.95 Million |
| Adairs Ltd (ADH) | $2.65 Million | -52.80% | 0.11x | $177.57 Million |
| Bapcor Ltd (BAP) | $48.27 Million | 21.43% | 4.50x | $106.87 Million |
| Baby Bunting Group Ltd (BBN) | $94.13 Million | 13.01% | 0.42x | $111.13 Million |
| Beacon Lighting Group Ltd (BLX) | $49.41 Million | 34.29% | 0.91x | $262.88 Million |
| Cash Converters International (CCV) | $317.90 Million | 5.10% | 0.50x | $163.62 Million |
| Dusk Group Ltd (DSK) | $30.21 Million | 72.35% | 1.80x | $30.18 Million |
| Harvey Norman Holdings Ltd (HVN) | $404.83 Million | 19.79% | 1.06x | $4.38 Billion |
| JB Hi-Fi Ltd (JBH) | $29.87 Million | 20.66% | 2.52x | $6.36 Billion |
| Joyce Corporation Ltd (JYC) | $25.51 Million | -0.16% | 2.43x | $139.34 Million |
About Lovisa Holdings Ltd
Lovisa Holdings Limited engages in the retail sale of fashion jewelry and accessories. The company designs, develops, sources, and merchandises fashion jewelry, body and piercings, accessories, and gifts products under the Lovisa brand name. It also retails its products online. It operated its retail and franchise stores in Australia, New Zealand, Singapore, Malaysia, Hong Kong, Taiwan, Vietnam, … Read more