South HARZ Potash Ltd (SHP) - Net Assets

Latest as of December 2025: AU$1.57 Million AUD ≈ $1.11 Million USD

Based on the latest financial reports, South HARZ Potash Ltd (SHP) has net assets worth AU$1.57 Million AUD (≈ $1.11 Million 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$2.73 Million ≈ $1.93 Million USD) and total liabilities (AU$1.16 Million ≈ $819.85K 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 SHP cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$1.57 Million
% of Total Assets	57.48%
Annual Growth Rate	29.71%
5-Year Change	-93.05%
10-Year Change	-84.41%
Growth Volatility	2562.71

South HARZ Potash Ltd - Net Assets Trend (2014–2024)

This chart illustrates how South HARZ Potash Ltd's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of South HARZ Potash Ltd for the complete picture of this company's asset base.

Annual Net Assets for South HARZ Potash Ltd (2014–2024)

The table below shows the annual net assets of South HARZ Potash Ltd from 2014 to 2024. For live valuation and market cap data, see South HARZ Potash Ltd (SHP) market capitalisation.

Year	Net Assets	Change
2024-12-31	AU$782.12K ≈ $553.40K	+60.99%
2023-12-31	AU$485.82K ≈ $343.75K	-85.67%
2022-12-31	AU$3.39 Million ≈ $2.40 Million	-58.93%
2021-12-31	AU$8.25 Million ≈ $5.84 Million	-26.63%
2020-12-31	AU$11.25 Million ≈ $7.96 Million	+256.06%
2019-12-31	AU$3.16 Million ≈ $2.24 Million	-13.25%
2018-12-31	AU$3.64 Million ≈ $2.58 Million	+9.61%
2017-12-31	AU$3.32 Million ≈ $2.35 Million	-25.29%
2016-12-31	AU$4.45 Million ≈ $3.15 Million	-11.36%
2015-12-31	AU$5.02 Million ≈ $3.55 Million	+8548.84%
2014-12-31	AU$58.00K ≈ $41.04K	--

Equity Component Analysis

This analysis shows how different components contribute to South HARZ Potash 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 4434203600.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	AU$42.41 Million	5423.06%
Other Comprehensive Income	AU$2.85 Million	364.39%
Total Equity	AU$782.12K	100.00%

South HARZ Potash Ltd Competitors by Market Cap

The table below lists competitors of South HARZ Potash Ltd ranked by their market capitalization.

Company	Market Cap
Yu Group PLC LSE:YU	$3.60 Million
NR 21 S.A. PA:NR21	$3.61 Million
Mortgage Advice LSE:MAB1	$3.61 Million
Emetals Ltd AU:EMT	$3.61 Million
Florentaise SA PA:ALFLO	$3.60 Million
Silver Spruce Resources Inc V:SSE	$3.60 Million
Metalore Resources Ltd V:MET	$3.60 Million
Euro Trend Yatirim Ortakligi AS IS:ETYAT	$3.59 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 485,816 to 782,119, a change of 296,303 (61.0%).
Net loss of 3,123,920 reduced equity.
Share repurchases of 2,977,660 reduced equity.
Other comprehensive income increased equity by 391,369.
Other factors increased equity by 6,006,514.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	AU$-3.12 Million	-399.42%
Share Repurchases	AU$2.98 Million	-380.72%
Other Comprehensive Income	AU$391.37K	+50.04%
Other Changes	AU$6.01 Million	+767.98%
Total Change	AU$-	60.99%

Book Value vs Market Value Analysis

This analysis compares South HARZ Potash 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: 41.00x
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 32.56x to 41.00x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2014-12-31	AU$0.00	AU$0.03	x
2015-12-31	AU$0.09	AU$0.03	x
2016-12-31	AU$0.03	AU$0.03	x
2017-12-31	AU$0.02	AU$0.03	x
2018-12-31	AU$0.01	AU$0.03	x
2019-12-31	AU$0.01	AU$0.03	x
2020-12-31	AU$0.02	AU$0.03	x
2021-12-31	AU$0.01	AU$0.03	x
2022-12-31	AU$0.00	AU$0.03	x
2023-12-31	AU$0.00	AU$0.03	x
2024-12-31	AU$0.00	AU$0.03	x

Capital Efficiency Dashboard

This dashboard shows how efficiently South HARZ Potash 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): -399.42%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -150914.01%
• Asset Turnover: 0.00x
• Equity Multiplier: 3.72x
Recent ROE (-399.42%) is below the historical average (-287.17%), 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	-290.83%	0.00%	0.00x	1.44x	AU$-174.49K
2015	55.32%	1110.09%	0.04x	1.17x	AU$2.27 Million
2016	-61.50%	-4934.66%	0.01x	1.09x	AU$-3.18 Million
2017	-42.71%	-1150.56%	0.02x	1.66x	AU$-1.75 Million
2018	-52.45%	-7071.20%	0.01x	1.05x	AU$-2.27 Million
2019	-60.91%	-310352.90%	0.00x	1.12x	AU$-2.24 Million
2020	-23.62%	-404624.48%	0.00x	1.17x	AU$-3.34 Million
2021	-143.71%	-6976224.12%	0.00x	1.11x	AU$-12.68 Million
2022	-255.41%	-1311598.64%	0.00x	1.40x	AU$-9.00 Million
2023	-1883.64%	-544703.51%	0.00x	5.31x	AU$-9.20 Million
2024	-399.42%	-150914.01%	0.00x	3.72x	AU$-3.20 Million

Industry Comparison

This section compares South HARZ Potash 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
South HARZ Potash Ltd (SHP)	AU$1.57 Million	-290.83%	0.74x	$3.60 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 South HARZ Potash Ltd

AU:SHP Australia Other Industrial Metals & Mining

Market Cap

$3.70 Million

AU$5.23 Million AUD

Market Cap Rank

#28924 Global

#1669 in Australia

Share Price

AU$0.03

Change (1 day)

-8.57%

52-Week Range

AU$0.00 - AU$0.05

All Time High

AU$0.25