Lowell Resources Fund Net Assets

Latest as of June 2025: AU$72.33 Million AUD ≈ $51.18 Million USD

Lowell Resources Fund net assets. Based on the latest financial reports, Lowell Resources Fund (LRT) has net assets worth AU$72.33 Million AUD (≈ $51.18 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$74.74 Million ≈ $52.89 Million USD) and total liabilities (AU$2.41 Million ≈ $1.70 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 LRT shareholders equity momentum to track the company's year-over-year net asset growth rate.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$72.33 Million
% of Total Assets	96.78%
Annual Growth Rate	17.9%
5-Year Change	58.26%
10-Year Change	N/A
Growth Volatility	40.46

Net Assets of Lowell Resources Fund (2015–2024)

Net assets of Lowell Resources Fund from 2015 to 2024. This chart illustrates how Lowell Resources Fund's net assets have evolved over time, based on quarterly financial data. See Lowell Resources Fund balance sheet quality to measure how much of total assets are equity-financed.

Annual Net Assets for Lowell Resources Fund (2015–2024)

The table below shows the annual net assets of Lowell Resources Fund from 2015 to 2024. For live market cap and overall valuation, see LRT market cap.

Year	Net Assets	Change
2024-12-31	AU$72.33 Million ≈ $51.18 Million	+72.54%
2023-12-31	AU$41.92 Million ≈ $29.66 Million	-6.29%
2022-12-31	AU$44.74 Million ≈ $31.65 Million	+2.18%
2021-12-31	AU$43.78 Million ≈ $30.98 Million	-4.21%
2020-12-31	AU$45.71 Million ≈ $32.34 Million	+36.85%
2019-12-31	AU$33.40 Million ≈ $23.63 Million	+108.27%
2018-12-31	AU$16.04 Million ≈ $11.35 Million	-29.14%
2017-12-31	AU$22.63 Million ≈ $16.01 Million	+19.34%
2016-12-31	AU$18.96 Million ≈ $13.42 Million	+15.47%
2015-12-31	AU$16.42 Million ≈ $11.62 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Lowell Resources Fund'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 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Lowell Resources Fund Net Assets Breakdown (December 2024)

Lowell Resources Fund net assets breakdown by equity component as of December 2024.

Component	Amount	Percentage
Common Stock	AU$72.33 Million	100.00%
Total Equity	AU$72.33 Million	100.00%

Lowell Resources Fund Competitors by Market Cap

The table below lists competitors of Lowell Resources Fund ranked by their market capitalization.

Company	Market Cap
Land and Houses Freehold and Leasehold Property Fund BK:LHPF	$49.99 Million
Nordwest Handel AG F:NWX	$50.00 Million
Shenzhen SEG Co Ltd SHE:200058	$50.02 Million
Dongbang Trans KO:004140	$50.04 Million
Sunflex Tech Co Ltd TWO:3390	$49.99 Million
Gowa Makassar Tourism Develop JK:GMTD	$49.98 Million
OFS Capital Corp NASDAQ:OFS	$49.97 Million
Dedicare AB (publ) ST:DEDI	$49.97 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Lowell Resources Fund's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 41,922,684 to 72,334,380, a change of 30,411,696 (72.5%).
Net income of 22,174,431 contributed positively to equity growth.
Dividend payments of 4,934,690 reduced retained earnings.
Share repurchases of 458,493 reduced equity.
New share issuances of 9,830,892 increased equity.
Other comprehensive income decreased equity by 41,922,684.
Other factors increased equity by 45,722,240.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	AU$22.17 Million	+30.66%
Dividends Paid	AU$4.93 Million	-6.82%
Share Repurchases	AU$458.49K	-0.63%
Share Issuances	AU$9.83 Million	+13.59%
Other Comprehensive Income	AU$-41.92 Million	-57.96%
Other Changes	AU$45.72 Million	+63.21%
Total Change	AU$-	72.54%

Book Value vs Market Value Analysis

This analysis compares Lowell Resources Fund'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: 0.91x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
The price-to-book ratio has decreased from 2.14x to 0.91x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2016-12-31	AU$0.79	AU$1.70	x
2017-12-31	AU$0.79	AU$1.70	x
2018-12-31	AU$0.57	AU$1.70	x
2019-12-31	AU$1.19	AU$1.70	x
2020-12-31	AU$1.59	AU$1.70	x
2021-12-31	AU$1.50	AU$1.70	x
2022-12-31	AU$1.52	AU$1.70	x
2023-12-31	AU$1.30	AU$1.70	x
2024-12-31	AU$1.86	AU$1.70	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Lowell Resources Fund 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): 30.66%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 4206.59%
• Asset Turnover: 0.01x
• Equity Multiplier: 1.03x
Recent ROE (30.66%) is above the historical average (12.70%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2015	21.03%	86.21%	0.24x	1.01x	AU$1.81 Million
2016	19.54%	76.96%	0.24x	1.07x	AU$1.81 Million
2017	0.42%	10.66%	0.04x	1.02x	AU$-2.13 Million
2018	-37.50%	0.00%	-0.33x	1.01x	AU$-7.60 Million
2019	53.13%	95.21%	0.53x	1.05x	AU$14.03 Million
2020	34.81%	91.43%	0.34x	1.12x	AU$11.04 Million
2021	1.28%	24.38%	0.05x	1.08x	AU$-3.80 Million
2022	0.13%	3.67%	0.03x	1.06x	AU$-4.37 Million
2023	3.51%	47.07%	0.07x	1.13x	AU$-2.72 Million
2024	30.66%	4206.59%	0.01x	1.03x	AU$14.94 Million

Industry Comparison

This section compares Lowell Resources Fund's net assets metrics with peer companies in the Asset Management industry.

Industry Context

Industry: Asset Management
Average net assets among peers: $338,452,060
Average return on equity (ROE) among peers: -3.70%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Lowell Resources Fund (LRT)	AU$72.33 Million	21.03%	0.03x	$49.99 Million
Acorn Capital Investment Fund Ltd (ACQ)	$97.27 Million	3.12%	0.02x	$50.39 Million
Australian Ethical Investment Ltd (AEF)	$6.27 Million	21.73%	0.32x	$372.91 Million
Australian Foundation Investment Company Ltd (AFI)	$943.61 Million	6.18%	0.12x	$6.05 Billion
Alternative Investment Trust (AIQ)	$36.94 Million	21.66%	0.11x	$33.20 Million
Argo Global Listed Infrastructure Ltd (ALI)	$500.53 Million	7.90%	0.06x	$329.25 Million
Amcil Ltd (AMH)	$355.23 Million	2.11%	0.12x	$193.61 Million
Associate Global Partners Ltd (APL)	$17.01 Million	-0.22%	0.90x	$11.51 Million
Ariadne Australia Ltd (ARA)	$97.84 Million	-68.65%	2.50x	$64.62 Million
ARC Funds Ltd (ARC)	$2.07 Million	-35.80%	0.05x	$2.55 Million
Argo Investments Ltd (ARG)	$1.33 Billion	4.97%	0.15x	$5.02 Billion

About Lowell Resources Fund

AU:LRT Australia Asset Management

Market Cap

$49.99 Million

AU$70.65 Million AUD

Market Cap Rank

#21706 Global

#739 in Australia

Share Price

AU$1.70

Change (1 day)

+0.89%

52-Week Range

AU$1.66 - AU$3.04

All Time High

AU$688361.31