Lithium Universe Ltd (LU7) - Net Assets

Latest as of December 2025: AU$-1.17 Million AUD ≈ $-829.76K USD

Based on the latest financial reports, Lithium Universe Ltd (LU7) has net assets worth AU$-1.17 Million AUD (≈ $-829.76K 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$2.18 Million ≈ $1.54 Million USD) and total liabilities (AU$3.36 Million ≈ $2.37 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 Lithium Universe Ltd asset resilience ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$-1.17 Million
% of Total Assets	-53.73%
Annual Growth Rate	-3.4%
5-Year Change	-63.71%
10-Year Change	-39.96%
Growth Volatility	70.1

Lithium Universe Ltd - Net Assets Trend (2014–2025)

This chart illustrates how Lithium Universe Ltd's net assets have evolved over time, based on quarterly financial data. Also explore LU7 asset base for the complete picture of this company's asset base.

Annual Net Assets for Lithium Universe Ltd (2014–2025)

The table below shows the annual net assets of Lithium Universe Ltd from 2014 to 2025. For live valuation and market cap data, see market value of Lithium Universe Ltd.

Year	Net Assets	Change
2025-06-30	AU$3.69 Million ≈ $2.61 Million	-57.72%
2024-06-30	AU$8.72 Million ≈ $6.17 Million	+177.03%
2023-06-30	AU$3.15 Million ≈ $2.23 Million	-50.51%
2022-06-30	AU$6.36 Million ≈ $4.50 Million	-37.41%
2021-06-30	AU$10.16 Million ≈ $7.19 Million	+66.04%
2020-06-30	AU$6.12 Million ≈ $4.33 Million	+37.23%
2019-06-30	AU$4.46 Million ≈ $3.15 Million	+21.18%
2018-06-30	AU$3.68 Million ≈ $2.60 Million	-68.13%
2017-06-30	AU$11.55 Million ≈ $8.17 Million	+88.04%
2016-06-30	AU$6.14 Million ≈ $4.34 Million	+4.26%
2015-06-30	AU$5.89 Million ≈ $4.17 Million	+9.22%
2014-06-30	AU$5.39 Million ≈ $3.82 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Lithium Universe 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 3649985400.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (June 2025)

Component	Amount	Percentage
Common Stock	AU$61.90 Million	1679.01%
Other Comprehensive Income	AU$14.72 Million	399.27%
Total Equity	AU$3.69 Million	100.00%

Lithium Universe Ltd Competitors by Market Cap

The table below lists competitors of Lithium Universe Ltd ranked by their market capitalization.

Company	Market Cap
Palash Securities Limited NSE:PALASHSECU	$10.30 Million
NORTHERN FREEGOLD F:8N6	$10.30 Million
Akora Resources Ltd AU:AKO	$10.31 Million
ENTYR Ltd AU:ETR	$10.32 Million
Pineapple Resources Bhd KLSE:0006	$10.29 Million
Aban Offshore Limited NSE:ABAN	$10.29 Million
Total Transport Systems Limited NSE:TOTAL	$10.28 Million
Cemtrex Inc NASDAQ:CETX	$10.28 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Lithium Universe Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 8,719,210 to 3,686,598, a change of -5,032,612 (-57.7%).
Net loss of 11,233,056 reduced equity.
Share repurchases of 485,902 reduced equity.
New share issuances of 6,412,627 increased equity.
Other comprehensive income increased equity by 569,642.
Other factors decreased equity by 295,923.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$-11.23 Million	-304.7%
Share Repurchases	AU$485.90K	-13.18%
Share Issuances	AU$6.41 Million	+173.94%
Other Comprehensive Income	AU$569.64K	+15.45%
Other Changes	AU$-295.92K	-8.03%
Total Change	AU$-	-57.72%

Book Value vs Market Value Analysis

This analysis compares Lithium Universe 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: 1.86x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has increased from 0.01x to 1.86x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-06-30	AU$0.74	AU$0.01	x
2018-06-30	AU$0.08	AU$0.01	x
2019-06-30	AU$0.08	AU$0.01	x
2020-06-30	AU$0.08	AU$0.01	x
2021-06-30	AU$0.08	AU$0.01	x
2022-06-30	AU$0.04	AU$0.01	x
2023-06-30	AU$0.02	AU$0.01	x
2024-06-30	AU$0.03	AU$0.01	x
2025-06-30	AU$0.00	AU$0.01	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Lithium Universe 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): -304.70%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -55406.21%
• Asset Turnover: 0.00x
• Equity Multiplier: 1.77x
Recent ROE (-304.70%) is below the historical average (-96.39%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2014	-34.88%	-1618.26%	0.02x	1.05x	AU$-2.42 Million
2015	-24.02%	-1081.65%	0.02x	1.07x	AU$-2.00 Million
2016	-15.56%	-777.29%	0.02x	1.04x	AU$-1.57 Million
2017	-20.95%	-24779.48%	0.00x	1.22x	AU$-3.57 Million
2018	-223.94%	-4.24%	52.06x	1.01x	AU$-8.68 Million
2019	-92.25%	-85799.96%	0.00x	1.02x	AU$-4.56 Million
2020	-96.77%	-7189.80%	0.01x	1.06x	AU$-6.53 Million
2021	-53.97%	-2166.76%	0.02x	1.03x	AU$-6.50 Million
2022	-112.06%	-2917.22%	0.04x	1.04x	AU$-7.76 Million
2023	-115.06%	-3634.58%	0.03x	1.18x	AU$-3.94 Million
2024	-62.54%	-7050.96%	0.01x	1.07x	AU$-6.33 Million
2025	-304.70%	-55406.21%	0.00x	1.77x	AU$-11.60 Million

Industry Comparison

This section compares Lithium Universe Ltd's net assets metrics with peer companies in the Other Industrial Metals & Mining industry.

Industry Context

Industry: Other Industrial Metals & Mining
Average net assets among peers: $5,711,623
Average return on equity (ROE) among peers: -27.49%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Lithium Universe Ltd (LU7)	AU$-1.17 Million	-34.88%	N/A	$10.29 Million
Morella Corporation Ltd (1MC)	$16.53 Million	-35.29%	0.29x	$8.08 Million
Amaero Ltd (3DA)	$29.43 Million	-63.84%	0.70x	$252.75 Million
6K Additive Inc (6KA)	$-42.72 Million	0.00%	0.00x	$160.74 Million
Atlantic Lithium Ltd (A11)	$789.39K	-143.95%	0.47x	$151.02 Million
African Gold Ltd (A1G)	$11.13 Million	-22.75%	0.07x	$419.02 Million
Albright Metals Ltd (ABR)	$10.99 Million	-9.29%	0.07x	$3.68 Million
Audalia Resources Ltd (ACP)	$4.75 Million	-16.80%	1.00x	$14.72 Million
Accent Resources NL (ACS)	$4.38 Million	-14.12%	0.03x	$16.28 Million
Acdc Metals Ltd (ADC)	$10.58 Million	-4.74%	0.03x	$3.13 Million
Andromeda Metals Ltd (ADN)	$11.27 Million	35.85%	0.04x	$26.17 Million

About Lithium Universe Ltd

AU:LU7 Australia Other Industrial Metals & Mining

Market Cap

$10.29 Million

AU$14.54 Million AUD

Market Cap Rank

#26802 Global

#1329 in Australia

Share Price

AU$0.01

Change (1 day)

+12.50%

52-Week Range

AU$0.01 - AU$0.02

All Time High

AU$0.07