Terracom Ltd (TER) - Net Assets

Latest as of December 2025: AU$109.28 Million AUD ≈ $77.32 Million USD

Based on the latest financial reports, Terracom Ltd (TER) has net assets worth AU$109.28 Million AUD (≈ $77.32 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$270.75 Million ≈ $191.57 Million USD) and total liabilities (AU$161.47 Million ≈ $114.25 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 TER financial resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$109.28 Million
% of Total Assets	40.36%
Annual Growth Rate	1.04%
5-Year Change	N/A
10-Year Change	N/A
Growth Volatility	81.63

Terracom Ltd - Net Assets Trend (2011–2025)

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

Annual Net Assets for Terracom Ltd (2011–2025)

The table below shows the annual net assets of Terracom Ltd from 2011 to 2025. For live valuation and market cap data, see TER stock market capitalisation.

Year	Net Assets	Change
2025-06-30	AU$129.45 Million ≈ $91.59 Million	-22.88%
2024-06-30	AU$167.85 Million ≈ $118.76 Million	0.00%
2023-06-30	AU$167.85 Million ≈ $118.76 Million	+15.26%
2022-06-30	AU$145.62 Million ≈ $103.04 Million	+629.45%
2021-06-30	AU$-27.50 Million ≈ $-19.46 Million	-167.04%
2020-06-30	AU$41.02 Million ≈ $29.03 Million	-41.76%
2019-06-30	AU$70.44 Million ≈ $49.84 Million	+157.35%
2018-06-30	AU$27.37 Million ≈ $19.37 Million	-9.06%
2017-06-30	AU$30.10 Million ≈ $21.30 Million	+270.53%
2016-06-30	AU$-17.65 Million ≈ $-12.49 Million	-166.62%
2015-06-30	AU$26.50 Million ≈ $18.75 Million	-44.03%
2014-06-30	AU$47.34 Million ≈ $33.49 Million	-59.97%
2013-06-30	AU$118.25 Million ≈ $83.67 Million	-12.02%
2012-06-30	AU$134.40 Million ≈ $95.09 Million	+20.02%
2011-06-30	AU$111.98 Million ≈ $79.23 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Terracom 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 26598657600.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (June 2025)

Component	Amount	Percentage
Common Stock	AU$376.01 Million	289.22%
Other Comprehensive Income	AU$24.75 Million	19.03%
Total Equity	AU$130.01 Million	100.00%

Terracom Ltd Competitors by Market Cap

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

Company	Market Cap
Dhampur Bio Organics Limited NSE:DBOL	$89.01 Million
GI Group Poland S.A. WAR:GIG	$89.05 Million
Foncière Volta PA:SPEL	$89.10 Million
Fast Ejendom CO:FED	$89.19 Million
ChampionsGate Acquisition Corporation Class A Ordinary Share NASDAQ:CHPG	$88.97 Million
J Sainsbury PLC LSE:SBRY	$88.93 Million
Austco Healthcare Ltd AU:AHC	$88.83 Million
Elite Naturel Organik Gida Sanayi ve Ticaret AS IS:ELITE	$88.82 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 168,260,000 to 130,007,000, a change of -38,253,000 (-22.7%).
Net loss of 33,055,000 reduced equity.
Dividend payments of 8,010,000 reduced retained earnings.
Other comprehensive income increased equity by 2,812,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$-33.05 Million	-25.43%
Dividends Paid	AU$8.01 Million	-6.16%
Other Comprehensive Income	AU$2.81 Million	+2.16%
Total Change	AU$-	-22.73%

Book Value vs Market Value Analysis

This analysis compares Terracom 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: 0.43x
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 0.03x to 0.43x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2011-06-30	AU$2.35	AU$0.07	x
2012-06-30	AU$2.80	AU$0.07	x
2013-06-30	AU$2.15	AU$0.07	x
2014-06-30	AU$0.70	AU$0.07	x
2015-06-30	AU$0.23	AU$0.07	x
2016-06-30	AU$-0.13	AU$0.07	x
2017-06-30	AU$0.09	AU$0.07	x
2018-06-30	AU$0.07	AU$0.07	x
2019-06-30	AU$0.17	AU$0.07	x
2020-06-30	AU$-0.04	AU$0.07	x
2021-06-30	AU$-0.11	AU$0.07	x
2022-06-30	AU$0.19	AU$0.07	x
2023-06-30	AU$0.21	AU$0.07	x
2024-06-30	AU$0.21	AU$0.07	x
2025-06-30	AU$0.16	AU$0.07	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Terracom 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): -25.43%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -14.58%
• Asset Turnover: 0.77x
• Equity Multiplier: 2.28x
Recent ROE (-25.43%) is below the historical average (-1.45%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2011	-5.21%	-223.59%	0.02x	1.36x	AU$-13.91 Million
2012	-17.79%	-643368.60%	0.00x	1.12x	AU$-34.28 Million
2013	-0.27%	0.00%	0.00x	1.58x	AU$-11.92 Million
2014	-130.85%	0.00%	0.00x	3.43x	AU$-67.62 Million
2015	-197.37%	-199028.22%	0.00x	9.09x	AU$-45.27 Million
2016	0.00%	-519.16%	0.06x	0.00x	AU$-49.21 Million
2017	86.27%	99.87%	0.06x	13.30x	AU$19.86 Million
2018	-76.40%	-12.50%	0.35x	17.42x	AU$-20.81 Million
2019	38.42%	9.23%	0.56x	7.45x	AU$18.78 Million
2020	0.00%	-10.99%	0.53x	0.00x	AU$-32.70 Million
2021	0.00%	-15.31%	0.88x	0.00x	AU$-76.02 Million
2022	134.79%	24.38%	1.91x	2.90x	AU$181.58 Million
2023	156.63%	39.67%	1.85x	2.13x	AU$245.36 Million
2024	15.42%	10.01%	0.82x	1.87x	AU$9.12 Million
2025	-25.43%	-14.58%	0.77x	2.28x	AU$-46.06 Million

Industry Comparison

This section compares Terracom Ltd's net assets metrics with peer companies in the Thermal Coal industry.

Industry Context

Industry: Thermal Coal
Average net assets among peers: $523,971,569
Average return on equity (ROE) among peers: -13.92%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Terracom Ltd (TER)	AU$109.28 Million	-5.21%	1.48x	$88.98 Million
Australian Pacific Coal Ltd (AQC)	$13.55 Million	-92.40%	1.81x	$3.22 Million
Austchina Holdings Ltd (AUH)	$16.45 Million	-3.71%	0.23x	$4.99 Million
MC Mining Ltd (MCM)	$75.41 Million	-18.99%	0.53x	$149.25 Million
New Hope Corporation Ltd (NHC)	$1.75 Billion	-3.07%	0.15x	$3.30 Billion
Pacific Resources Limited (PXR)	$16.73 Million	-7.01%	0.10x	$2.55 Million
REY Resources Ltd (REY)	$-53.00K	0.00%	0.00x	$4.04 Million
White Energy Company Ltd (WEC)	$40.21 Million	-1.10%	0.09x	$17.18 Million
Whitehaven Coal Ltd (WHC)	$1.04 Billion	0.96%	0.41x	$5.04 Billion
Yancoal Australia Ltd (YAL)	$1.76 Billion	0.00%	2.13x	$7.18 Billion

About Terracom Ltd

AU:TER Australia Thermal Coal

Market Cap

$88.98 Million

AU$125.75 Million AUD

Market Cap Rank

#19628 Global

#659 in Australia

Share Price

AU$0.07

Change (1 day)

-2.82%

52-Week Range

AU$0.06 - AU$0.12

All Time High

AU$0.80