Tempest Minerals Ltd (TEM) - Net Assets

Latest as of June 2025: AU$11.45 Million AUD ≈ $8.10 Million USD

Based on the latest financial reports, Tempest Minerals Ltd (TEM) has net assets worth AU$11.45 Million AUD (≈ $8.10 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$11.84 Million ≈ $8.38 Million USD) and total liabilities (AU$391.09K ≈ $276.72K 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 TEM cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$11.45 Million
% of Total Assets	96.7%
Annual Growth Rate	-0.37%
5-Year Change	285.44%
10-Year Change	N/A
Growth Volatility	115.64

Tempest Minerals Ltd - Net Assets Trend (2015–2024)

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

Annual Net Assets for Tempest Minerals Ltd (2015–2024)

The table below shows the annual net assets of Tempest Minerals Ltd from 2015 to 2024. For live valuation and market cap data, see Tempest Minerals Ltd market capitalisation.

Year	Net Assets	Change
2024-12-31	AU$11.45 Million ≈ $8.10 Million	+9.08%
2023-12-31	AU$10.50 Million ≈ $7.43 Million	-6.93%
2022-12-31	AU$11.28 Million ≈ $7.98 Million	-8.26%
2021-12-31	AU$12.30 Million ≈ $8.70 Million	+313.89%
2020-12-31	AU$2.97 Million ≈ $2.10 Million	+160.59%
2019-12-31	AU$1.14 Million ≈ $806.72K	+21.83%
2018-12-31	AU$935.82K ≈ $662.15K	-84.31%
2017-12-31	AU$5.97 Million ≈ $4.22 Million	-19.21%
2016-12-31	AU$7.38 Million ≈ $5.22 Million	-37.61%
2015-12-31	AU$11.84 Million ≈ $8.37 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Tempest Minerals 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 1323567200.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	AU$25.90 Million	225.53%
Other Comprehensive Income	AU$104.40K	0.91%
Total Equity	AU$11.49 Million	100.00%

Tempest Minerals Ltd Competitors by Market Cap

The table below lists competitors of Tempest Minerals Ltd ranked by their market capitalization.

Company	Market Cap
Asia Pacific Fibers Tbk JK:POLY	$4.68 Million
Megaron SA WAR:MEG	$4.68 Million
J-Star Holding Co., Ltd. Ordinary Shares NASDAQ:YMAT	$4.68 Million
Bank Maybank Indonesia Tbk PT JK:BNII	$4.69 Million
Trajano Iberia Socimi SA MC:YTRA	$4.68 Million
LDC Dental Public Company Limited BK:LDC	$4.68 Million
Smooth Rock Ventures Corp V:SMRV	$4.67 Million
Office Properties Income Trust NASDAQ:OPI	$4.66 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2023 to 2024, total equity changed from 10,499,878 to 11,485,193, a change of 985,315 (9.4%).
Net loss of 1,532,454 reduced equity.
Other comprehensive income decreased equity by 91,902.
Other factors increased equity by 2,609,671.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	AU$-1.53 Million	-13.34%
Other Comprehensive Income	AU$-91.90K	-0.8%
Other Changes	AU$2.61 Million	+22.72%
Total Change	AU$-	9.38%

Book Value vs Market Value Analysis

This analysis compares Tempest Minerals 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: 0.33x
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 increased from 0.02x to 0.33x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2015-12-31	AU$0.33	AU$0.01	x
2016-12-31	AU$0.11	AU$0.01	x
2017-12-31	AU$0.06	AU$0.01	x
2018-12-31	AU$0.01	AU$0.01	x
2019-12-31	AU$0.01	AU$0.01	x
2020-12-31	AU$0.01	AU$0.01	x
2021-12-31	AU$0.03	AU$0.01	x
2022-12-31	AU$0.02	AU$0.01	x
2023-12-31	AU$0.02	AU$0.01	x
2024-12-31	AU$0.02	AU$0.01	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Tempest Minerals 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): -13.34%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -3399.71%
• Asset Turnover: 0.00x
• Equity Multiplier: 1.03x
Recent ROE (-13.34%) is above the historical average (-82.07%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2015	-3.86%	0.00%	0.00x	1.00x	AU$-1.64 Million
2016	-16.11%	-15161.64%	0.00x	1.01x	AU$-1.93 Million
2017	-28.62%	-3619.39%	0.01x	1.03x	AU$-2.30 Million
2018	-562.94%	-42313739.97%	0.00x	1.10x	AU$-5.37 Million
2019	-144.86%	-3464.33%	0.04x	1.13x	AU$-1.77 Million
2020	-25.40%	-2933.37%	0.01x	1.03x	AU$-1.05 Million
2021	-7.75%	-4493.48%	0.00x	1.03x	AU$-2.18 Million
2022	-9.48%	-1233.23%	0.01x	1.02x	AU$-2.20 Million
2023	-8.34%	-1460.40%	0.01x	1.03x	AU$-1.93 Million
2024	-13.34%	-3399.71%	0.00x	1.03x	AU$-2.68 Million

Industry Comparison

This section compares Tempest Minerals 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
Tempest Minerals Ltd (TEM)	AU$11.45 Million	-3.86%	0.03x	$4.68 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 Tempest Minerals Ltd

AU:TEM Australia Other Industrial Metals & Mining

Market Cap

$4.68 Million

AU$6.61 Million AUD

Market Cap Rank

#28477 Global

#1586 in Australia

Share Price

AU$0.01

Change (1 day)

+0.00%

52-Week Range

AU$0.00 - AU$0.01

All Time High

AU$0.23