Smartpay Holdings Ltd

AU:SMP Australia Software - Infrastructure
Market Cap
$156.55 Million
AU$252.83 Million AUD
Market Cap Rank
#17600 Global
#261 in Australia
Share Price
AU$1.05
Change (1 day)
+0.00%
52-Week Range
AU$0.65 - AU$1.06
All Time High
AU$1.80
Categories
Companies in Australia Software - Infrastructure Technology AI & Machine Learning
About

Smartpay Holdings Limited operates as a merchant service provider in New Zealand and Australia. The company provides payment solutions; and transaction and support services. It also sells Eftpos terminals machines; and offers hardware, software, and maintenance and repairs services. It serves retail, trade, hair and beauty, taxi and transport, charities and schools, hospitality, and tourism indus… Read more

Smartpay Holdings Ltd (SMP) - Net Assets

Latest net assets as of March 2025: AU$51.68 Million AUD

Based on the latest financial reports, Smartpay Holdings Ltd (SMP) has net assets worth AU$51.68 Million AUD as of March 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$108.53 Million) and total liabilities (AU$56.85 Million). 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.

Key Net Assets Metrics

Metric Value
Current Net Assets AU$51.68 Million
% of Total Assets 47.62%
Annual Growth Rate 4.49%
5-Year Change 87.7%
10-Year Change 350.02%
Growth Volatility 44.64

Smartpay Holdings Ltd - Net Assets Trend (1999–2025)

This chart illustrates how Smartpay Holdings Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Smartpay Holdings Ltd (1999–2025)

The table below shows the annual net assets of Smartpay Holdings Ltd from 1999 to 2025.

Year Net Assets Change
2025-03-31 AU$51.68 Million -1.37%
2024-03-31 AU$52.40 Million +23.85%
2023-03-31 AU$42.30 Million +29.59%
2022-03-31 AU$32.65 Million +18.57%
2021-03-31 AU$27.53 Million +169.60%
2020-03-31 AU$10.21 Million -25.16%
2019-03-31 AU$13.65 Million -11.93%
2018-03-31 AU$15.50 Million +13.87%
2017-03-31 AU$13.61 Million +18.50%
2016-03-31 AU$11.48 Million +0.50%
2015-03-31 AU$11.43 Million +17.91%
2014-03-31 AU$9.69 Million +41.21%
2013-03-31 AU$6.86 Million -19.03%
2012-03-31 AU$8.48 Million -51.39%
2011-03-31 AU$17.43 Million +86.29%
2010-03-31 AU$9.36 Million +51.02%
2009-03-31 AU$6.20 Million +7.87%
2008-03-31 AU$5.75 Million +42.41%
2007-03-31 AU$4.03 Million +27.66%
2006-03-31 AU$3.16 Million -26.36%
2005-03-31 AU$4.29 Million +4.79%
2004-03-31 AU$4.09 Million -28.40%
2003-03-31 AU$5.72 Million +21.55%
2002-03-31 AU$4.71 Million -63.89%
2001-03-31 AU$13.03 Million -7.73%
2000-03-31 AU$14.12 Million -14.30%
1999-03-31 AU$16.48 Million --

Equity Component Analysis

This analysis shows how different components contribute to Smartpay 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 decreased by 4367100000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (March 2025)

Component Amount Percentage
Common Stock AU$94.49 Million 182.83%
Other Comprehensive Income AU$864.00K 1.67%
Total Equity AU$51.68 Million 100.00%

Smartpay Holdings Ltd Competitors by Market Cap

The table below lists competitors of Smartpay Holdings Ltd ranked by their market capitalization.

Company Market Cap
Black Spade Acquisition II Co
NASDAQ:BSII
 		$116.10 Million
Design Milk Co Limited
PINK:AHAHF
 		$116.11 Million
Crexendo Inc
NASDAQ:CXDO
 		$116.12 Million
Swedencare AB (publ)
OTCQX:SWDCF
 		$116.19 Million
China Railway High speed Electrification Equipment Co Ltd
SHG:688285
 		$116.00 Million
Marathon Nextgen Realty Limited
NSE:MARATHON
 		$115.99 Million
Jiangsu Zhongshe Group Co Ltd
SHE:002883
 		$115.98 Million
KULR Technology Group Inc
NYSE MKT:KULR
 		$115.98 Million

Equity Growth Attribution

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

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 52,396,000 to 51,680,000, a change of -716,000 (-1.4%).
  • Net loss of 723,000 reduced equity.
  • Share repurchases of 213,000 reduced equity.
  • Other comprehensive income decreased equity by 2,839,000.
  • Other factors increased equity by 3,059,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income AU$-723.00K -1.4%
Share Repurchases AU$213.00K -0.41%
Other Comprehensive Income AU$-2.84 Million -5.49%
Other Changes AU$3.06 Million +5.92%
Total Change AU$- -1.37%

Book Value vs Market Value Analysis

This analysis compares Smartpay 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: 4.88x
  • 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 decreased from 24.38x to 4.88x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1997-03-31 AU$0.04 AU$1.05 x
1999-03-31 AU$0.07 AU$1.05 x
2000-03-31 AU$0.06 AU$1.05 x
2001-03-31 AU$0.06 AU$1.05 x
2002-03-31 AU$0.02 AU$1.05 x
2003-03-31 AU$0.02 AU$1.05 x
2004-03-31 AU$0.02 AU$1.05 x
2005-03-31 AU$0.02 AU$1.05 x
2006-03-31 AU$0.01 AU$1.05 x
2007-03-31 AU$0.02 AU$1.05 x
2008-03-31 AU$0.02 AU$1.05 x
2009-03-31 AU$0.03 AU$1.05 x
2010-03-31 AU$0.04 AU$1.05 x
2011-03-31 AU$0.07 AU$1.05 x
2012-03-31 AU$0.04 AU$1.05 x
2013-03-31 AU$0.03 AU$1.05 x
2014-03-31 AU$0.06 AU$1.05 x
2015-03-31 AU$0.07 AU$1.05 x
2016-03-31 AU$0.07 AU$1.05 x
2017-03-31 AU$0.08 AU$1.05 x
2018-03-31 AU$0.09 AU$1.05 x
2019-03-31 AU$0.08 AU$1.05 x
2020-03-31 AU$0.06 AU$1.05 x
2021-03-31 AU$0.12 AU$1.05 x
2022-03-31 AU$0.14 AU$1.05 x
2023-03-31 AU$0.18 AU$1.05 x
2024-03-31 AU$0.22 AU$1.05 x
2025-03-31 AU$0.21 AU$1.05 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Smartpay 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): -1.40%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -0.69%
  • • Asset Turnover: 0.96x
  • • Equity Multiplier: 2.10x
  • Recent ROE (-1.40%) is above the historical average (-21.01%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1997 1.42% 0.00% 0.00x 0.00x AU$-860.90K
1999 -2.50% 0.00% 0.00x 1.14x AU$-2.06 Million
2000 0.42% 0.00% 0.00x 1.18x AU$-1.35 Million
2001 1.73% 0.00% 0.00x 1.24x AU$-1.08 Million
2002 -99.02% -43.42% 1.82x 1.25x AU$-5.13 Million
2003 -14.13% -6.39% 1.62x 1.37x AU$-1.38 Million
2004 -40.22% -13.06% 1.67x 1.85x AU$-2.06 Million
2005 0.33% 0.09% 2.85x 1.26x AU$-415.10K
2006 -37.88% -86.87% 0.41x 1.07x AU$-1.51 Million
2007 -36.99% -4.34% 3.36x 2.54x AU$-1.90 Million
2008 -44.84% -6.24% 2.84x 2.53x AU$-3.15 Million
2009 -55.17% -10.02% 2.50x 2.20x AU$-4.04 Million
2010 -28.27% -7.15% 1.16x 3.40x AU$-3.58 Million
2011 0.61% 0.24% 0.97x 2.68x AU$-1.64 Million
2012 -142.77% -41.81% 0.66x 5.18x AU$-12.95 Million
2013 -85.98% -34.86% 0.41x 5.94x AU$-6.59 Million
2014 17.91% 7.61% 0.56x 4.19x AU$766.90K
2015 13.74% 7.07% 0.53x 3.69x AU$427.30K
2016 1.87% 1.06% 0.46x 3.82x AU$-933.40K
2017 16.19% 10.54% 0.47x 3.27x AU$842.10K
2018 16.29% 12.30% 0.43x 3.10x AU$974.40K
2019 -13.39% -8.79% 0.38x 4.04x AU$-3.19 Million
2020 -43.79% -15.82% 0.61x 4.54x AU$-5.49 Million
2021 -55.20% -44.91% 0.58x 2.10x AU$-17.95 Million
2022 6.65% 4.51% 0.72x 2.06x AU$-1.09 Million
2023 19.99% 10.87% 0.88x 2.09x AU$4.23 Million
2024 16.04% 8.73% 0.64x 2.89x AU$3.17 Million
2025 -1.40% -0.69% 0.96x 2.10x AU$-5.89 Million

Industry Comparison

This section compares Smartpay Holdings Ltd's net assets metrics with peer companies in the Software - Infrastructure industry.

Industry Context

  • Industry: Software - Infrastructure
  • Average net assets among peers: $168,656,596
  • Average return on equity (ROE) among peers: -52.21%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Smartpay Holdings Ltd (SMP) AU$51.68 Million 1.42% 1.10x $116.03 Million
Acusensus Ltd (ACE) $2.70 Million -46.46% 0.26x $96.85 Million
Adslot Ltd (ADS) $2.04 Million 9.60% 1.17x $1.56 Million
Archtis Ltd (AR9) $6.81 Million -54.69% 0.31x $14.43 Million
Adveritas Ltd (AV1) $7.58 Million -125.18% 0.27x $27.64 Million
Beforepay Group Ltd (B4P) $32.63 Million -89.31% 0.77x $30.18 Million
Beonic Ltd (BEO) $7.06 Million -149.30% 2.27x $2.48 Million
Cuscal Ltd (CCL) $1.60 Billion 28.06% 2.48x $419.52 Million
Aucyber Ltd (CYB) $24.90 Million -85.46% 0.36x $65.69K
Decidr Ai Industries Ltd (DAI) $-213.59K 0.00% 0.00x $20.72 Million
Dropsuite Ltd (DSE) $2.95 Million -9.33% 0.03x $185.00 Million