Sparc Technologies Ltd

AU:SPN Australia Specialty Chemicals
Market Cap
$12.07 Million
AU$19.50 Million AUD
Market Cap Rank
#29039 Global
#776 in Australia
Share Price
AU$0.17
Change (1 day)
+0.00%
52-Week Range
AU$0.14 - AU$0.24
All Time High
AU$2.12
About

Sparc Technologies Limited develops technologies in graphene additive materials and photocatalytic green hydrogen in Australia. It engages in the development of photocatalytic water splitting technology, an alternative method of producing renewable green hydrogen without electricity; Ecosparc, a graphene-based additive; and Biosparc, a graphene-enhanced polymer technology. The company was incorpo… Read more

Sparc Technologies Ltd (SPN) - Net Assets

Latest net assets as of June 2025: AU$4.20 Million AUD

Based on the latest financial reports, Sparc Technologies Ltd (SPN) has net assets worth AU$4.20 Million AUD as of June 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$5.33 Million) and total liabilities (AU$1.13 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$4.20 Million
% of Total Assets 78.78%
Annual Growth Rate 2.87%
5-Year Change 23.96%
10-Year Change 113.94%
Growth Volatility 981.15

Sparc Technologies Ltd - Net Assets Trend (1988–2024)

This chart illustrates how Sparc Technologies 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 Sparc Technologies Ltd (1988–2024)

The table below shows the annual net assets of Sparc Technologies Ltd from 1988 to 2024.

Year Net Assets Change
2024-12-31 AU$4.20 Million +43.27%
2023-12-31 AU$2.93 Million -16.34%
2022-12-31 AU$3.51 Million -3.82%
2021-12-31 AU$3.65 Million +7.52%
2020-12-31 AU$3.39 Million +53.04%
2019-12-31 AU$2.22 Million -19.78%
2018-12-31 AU$2.76 Million +344.51%
2017-12-31 AU$621.22K -59.98%
2016-12-31 AU$1.55 Million -20.98%
2015-12-31 AU$1.96 Million -83.41%
2014-12-31 AU$11.84 Million -0.69%
2013-12-31 AU$11.92 Million -33.81%
2012-12-31 AU$18.01 Million -1.96%
2011-12-31 AU$18.37 Million +66.29%
2010-12-31 AU$11.04 Million +250.19%
2009-12-31 AU$3.15 Million +852.45%
2008-12-31 AU$-419.14K -102.55%
2007-12-31 AU$16.43 Million -28.30%
2006-12-31 AU$22.92 Million +38.80%
2005-12-31 AU$16.51 Million +119.47%
2004-12-31 AU$7.52 Million +8.07%
2003-12-31 AU$6.96 Million +169.73%
2002-12-31 AU$2.58 Million -67.14%
2001-12-31 AU$7.85 Million -2.16%
2000-12-31 AU$8.03 Million +152.86%
1999-12-31 AU$3.17 Million +163.67%
1998-12-31 AU$1.20 Million +5533.26%
1997-12-31 AU$21.38K +124.64%
1996-12-31 AU$-86.73K -107.18%
1995-12-31 AU$1.21 Million +246.01%
1994-12-31 AU$349.00K +420.18%
1993-12-31 AU$-109.00K -270.31%
1992-12-31 AU$64.00K +476.47%
1991-12-31 AU$-17.00K +98.34%
1990-12-31 AU$-1.03 Million -155.13%
1989-12-31 AU$1.86 Million +22.76%
1988-12-31 AU$1.52 Million --

Equity Component Analysis

This analysis shows how different components contribute to Sparc Technologies 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 2792093600.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Common Stock AU$26.24 Million 624.53%
Other Comprehensive Income AU$8.94 Million 212.76%
Total Equity AU$4.20 Million 100.00%

Sparc Technologies Ltd Competitors by Market Cap

The table below lists competitors of Sparc Technologies Ltd ranked by their market capitalization.

Equity Growth Attribution

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

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 2,933,036 to 4,202,270, a change of 1,269,234 (43.3%).
  • Net loss of 2,276,659 reduced equity.
  • Share repurchases of 97,920 reduced equity.
  • New share issuances of 3,166,224 increased equity.
  • Other comprehensive income decreased equity by 1,055,501.
  • Other factors increased equity by 1,533,090.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income AU$-2.28 Million -54.18%
Share Repurchases AU$97.92K -2.33%
Share Issuances AU$3.17 Million +75.35%
Other Comprehensive Income AU$-1.06 Million -25.12%
Other Changes AU$1.53 Million +36.48%
Total Change AU$- 43.27%

Book Value vs Market Value Analysis

This analysis compares Sparc Technologies 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: 3.87x
  • 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 442.72x to 3.87x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
1988-12-31 AU$0.00 AU$0.17 x
1989-12-31 AU$0.00 AU$0.17 x
1990-12-31 AU$0.00 AU$0.17 x
1991-12-31 AU$0.00 AU$0.17 x
1992-12-31 AU$0.00 AU$0.17 x
1993-12-31 AU$0.00 AU$0.17 x
1994-12-31 AU$0.00 AU$0.17 x
1995-12-31 AU$0.01 AU$0.17 x
1996-12-31 AU$0.00 AU$0.17 x
1997-12-31 AU$0.00 AU$0.17 x
1998-12-31 AU$0.18 AU$0.17 x
1999-12-31 AU$0.18 AU$0.17 x
2000-12-31 AU$0.17 AU$0.17 x
2001-12-31 AU$0.11 AU$0.17 x
2002-12-31 AU$0.03 AU$0.17 x
2003-12-31 AU$0.06 AU$0.17 x
2004-12-31 AU$0.05 AU$0.17 x
2005-12-31 AU$0.10 AU$0.17 x
2006-12-31 AU$0.14 AU$0.17 x
2007-12-31 AU$0.10 AU$0.17 x
2008-12-31 AU$0.00 AU$0.17 x
2009-12-31 AU$0.01 AU$0.17 x
2010-12-31 AU$0.02 AU$0.17 x
2011-12-31 AU$0.02 AU$0.17 x
2012-12-31 AU$0.02 AU$0.17 x
2013-12-31 AU$0.01 AU$0.17 x
2014-12-31 AU$0.01 AU$0.17 x
2015-12-31 AU$0.00 AU$0.17 x
2016-12-31 AU$0.00 AU$0.17 x
2017-12-31 AU$0.00 AU$0.17 x
2018-12-31 AU$0.16 AU$0.17 x
2019-12-31 AU$18.61 AU$0.17 x
2020-12-31 AU$0.06 AU$0.17 x
2021-12-31 AU$0.05 AU$0.17 x
2022-12-31 AU$0.04 AU$0.17 x
2023-12-31 AU$0.03 AU$0.17 x
2024-12-31 AU$0.04 AU$0.17 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Sparc Technologies 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): -54.18%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -105.75%
  • • Asset Turnover: 0.40x
  • • Equity Multiplier: 1.27x
  • Recent ROE (-54.18%) is above the historical average (-298.66%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
1988 -109.04% 0.00% 0.00x 1.59x AU$-1.80 Million
1989 -162.60% 0.00% 0.00x 1.20x AU$-3.21 Million
1990 0.00% 0.00% 0.00x 0.00x AU$-5.24 Million
1991 0.00% 0.00% 0.00x 0.00x AU$-585.30K
1992 -779.69% 0.00% 0.00x 6.86x AU$-505.40K
1993 0.00% 0.00% 0.00x 0.00x AU$-2.08 Million
1994 -627.79% 0.00% 0.00x 1.71x AU$-2.23 Million
1995 -59.99% 0.00% 0.00x 1.19x AU$-845.14K
1996 0.00% 0.00% 0.00x 0.00x AU$-1.63 Million
1997 -9048.11% 0.00% 0.00x 5.70x AU$-1.94 Million
1998 1674.88% 0.00% 0.00x 1.61x AU$20.05 Million
1999 21.98% 0.00% 0.00x 1.46x AU$513.25K
2000 -20.97% -60.97% 0.26x 1.31x AU$-2.49 Million
2001 -32.96% -362.45% 0.09x 1.02x AU$-3.37 Million
2002 -204.34% -3145.71% 0.06x 1.02x AU$-5.53 Million
2003 -0.57% -38.57% 0.01x 1.28x AU$-731.97K
2004 -0.73% -74.70% 0.01x 1.10x AU$-807.51K
2005 73.05% 10041.17% 0.01x 1.03x AU$10.41 Million
2006 22.61% 0.00% 0.00x 1.06x AU$2.89 Million
2007 -32.35% -243.15% 0.12x 1.11x AU$-6.96 Million
2008 0.00% -749.12% 2.51x 0.00x AU$-17.34 Million
2009 25.76% 44524.55% 0.00x 1.29x AU$497.19K
2010 -1.22% 0.00% 0.00x 1.12x AU$-1.24 Million
2011 -13.53% 0.00% 0.00x 1.06x AU$-4.32 Million
2012 -3.82% 0.00% 0.00x 1.04x AU$-2.49 Million
2013 -51.71% 0.00% 0.00x 1.03x AU$-7.36 Million
2014 -1.80% 0.00% 0.00x 1.03x AU$-1.40 Million
2015 -507.93% -5750.70% 0.08x 1.06x AU$-10.17 Million
2016 -159.19% -1397.14% 0.10x 1.18x AU$-2.63 Million
2017 -124.31% -22254.29% 0.01x 1.08x AU$-834.35K
2018 -17.45% -1436.96% 0.01x 1.02x AU$-758.09K
2019 -24.66% -1829.82% 0.01x 1.03x AU$-767.72K
2020 -166.18% -8794.39% 0.02x 1.19x AU$-5.97 Million
2021 -389.63% -2349.28% 0.14x 1.23x AU$-14.57 Million
2022 -128.20% -474.42% 0.22x 1.26x AU$-4.85 Million
2023 -145.60% -300.30% 0.41x 1.18x AU$-4.56 Million
2024 -54.18% -105.75% 0.40x 1.27x AU$-2.70 Million

Industry Comparison

This section compares Sparc Technologies Ltd's net assets metrics with peer companies in the Specialty Chemicals industry.

Industry Context

  • Industry: Specialty Chemicals
  • Average net assets among peers: $1,140,139,899
  • Average return on equity (ROE) among peers: -218.05%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Sparc Technologies Ltd (SPN) AU$4.20 Million -109.04% 0.27x $8.88 Million
Anteotech Ltd (ADO) $7.10 Million -148.19% 5.45x $15.42 Million
Alexium International Group Ltd (AJX) $-83.91 Million 0.00% 0.00x $2.63 Million
Altech Batteries Ltd (ATC) $17.61 Million -21.53% 0.41x $18.48 Million
Carbonxt Group Ltd (CG1) $10.73 Million -75.63% 2.06x $13.71 Million
DGL Group Ltd (DGL) $368.63 Million -7.22% 0.76x $30.97 Million
Dyno Nobel Ltd (DNL) $6.29 Billion 16.12% 0.73x $3.05 Billion
Foresta Group Holdings Ltd (FGH) $81.05K -1885.71% 6.68x $14.55 Million
Incitec Pivot Ltd (IPL) $3.61 Billion 11.37% 0.75x $2.81 Billion
Noble Helium Ltd (NHE) $449.32K -68.14% 0.05x $8.33 Million
Orica Ltd (ORI) $1.18 Billion -1.58% 1.51x $5.80 Billion