Universal Store Holdings Ltd
Universal Store Holdings Limited engages in the retail operations in the fashion market in Australia. It operates through two segments, Universal Store and Cheap Thrills Cycles. The company offers tops, jeans, dresses, jackets and coats, pants, matching sets, hoodies and jumpers, fitted shirts and blouses, skirts, knitwear, T-Shirts, sweat sets, shorts, basics, cardigans, singlets and muscle tank… Read more
Universal Store Holdings Ltd (UNI) - Net Assets
Latest net assets as of December 2025: AU$161.24 Million AUD
Based on the latest financial reports, Universal Store Holdings Ltd (UNI) has net assets worth AU$161.24 Million AUD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$307.06 Million) and total liabilities (AU$145.81 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$161.24 Million |
| % of Total Assets | 52.51% |
| Annual Growth Rate | 34.49% |
| 5-Year Change | 41.19% |
| 10-Year Change | N/A |
| Growth Volatility | 88.36 |
Universal Store Holdings Ltd - Net Assets Trend (2016–2024)
This chart illustrates how Universal Store 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 Universal Store Holdings Ltd (2016–2024)
The table below shows the annual net assets of Universal Store Holdings Ltd from 2016 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | AU$145.40 Million | -4.60% |
| 2023-12-31 | AU$152.40 Million | +11.69% |
| 2022-12-31 | AU$136.44 Million | +22.36% |
| 2021-12-31 | AU$111.51 Million | +8.29% |
| 2020-12-31 | AU$102.98 Million | +20.58% |
| 2019-12-31 | AU$85.40 Million | +34.77% |
| 2018-12-31 | AU$63.37 Million | +281.60% |
| 2017-12-31 | AU$16.61 Million | +22.27% |
| 2016-12-31 | AU$13.58 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Universal Store 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 grown by 76.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | AU$23.86 Million | 16.41% |
| Common Stock | AU$110.84 Million | 76.24% |
| Other Comprehensive Income | AU$10.69 Million | 7.35% |
| Total Equity | AU$145.40 Million | 100.00% |
Universal Store Holdings Ltd Competitors by Market Cap
The table below lists competitors of Universal Store Holdings Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Multipolar Technology Tbk
JK:MLPT
|
$333.67 Million |
|
Chrysos Corporation Ltd
AU:C79
|
$333.68 Million |
|
Blue Dart Express Limited
NSE:BLUEDART
|
$333.76 Million |
|
JINS HOLDINGS INC.
F:5F3
|
$333.84 Million |
|
FORTERRA PLC LS -01
F:F0T
|
$333.60 Million |
|
ProSiebenSat.1 Media SE
PINK:PBSFF
|
$333.44 Million |
|
Trilogy Metals Inc
NYSE MKT:TMQ
|
$333.43 Million |
|
Blend Labs Inc
NYSE:BLND
|
$333.30 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Universal Store Holdings Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 152,400,000 to 145,395,000, a change of -7,005,000 (-4.6%).
- Net income of 23,261,000 contributed positively to equity growth.
- Dividend payments of 31,456,000 reduced retained earnings.
- Other comprehensive income increased equity by 1,190,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$23.26 Million | +16.0% |
| Dividends Paid | AU$31.46 Million | -21.63% |
| Other Comprehensive Income | AU$1.19 Million | +0.82% |
| Total Change | AU$- | -4.60% |
Book Value vs Market Value Analysis
This analysis compares Universal Store 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: 4.48x
- 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 45.60x to 4.48x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | AU$0.19 | AU$8.46 | x |
| 2017-12-31 | AU$0.23 | AU$8.46 | x |
| 2018-12-31 | AU$0.87 | AU$8.46 | x |
| 2019-12-31 | AU$1.17 | AU$8.46 | x |
| 2020-12-31 | AU$1.41 | AU$8.46 | x |
| 2021-12-31 | AU$1.57 | AU$8.46 | x |
| 2022-12-31 | AU$1.84 | AU$8.46 | x |
| 2023-12-31 | AU$1.99 | AU$8.46 | x |
| 2024-12-31 | AU$1.89 | AU$8.46 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Universal Store 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): 16.00%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.98%
- • Asset Turnover: 1.16x
- • Equity Multiplier: 1.97x
- Recent ROE (16.00%) is below the historical average (25.68%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 40.82% | 6.31% | 3.79x | 1.71x | AU$4.18 Million |
| 2017 | 54.80% | 8.10% | 3.86x | 1.75x | AU$7.44 Million |
| 2018 | 22.57% | 9.76% | 0.78x | 2.98x | AU$7.96 Million |
| 2019 | 15.02% | 8.28% | 0.80x | 2.28x | AU$4.28 Million |
| 2020 | 23.66% | 11.56% | 1.03x | 1.98x | AU$14.07 Million |
| 2021 | 18.45% | 9.89% | 1.02x | 1.83x | AU$9.42 Million |
| 2022 | 17.28% | 8.96% | 0.91x | 2.11x | AU$9.93 Million |
| 2023 | 22.53% | 11.90% | 1.03x | 1.83x | AU$19.10 Million |
| 2024 | 16.00% | 6.98% | 1.16x | 1.97x | AU$8.72 Million |
Industry Comparison
This section compares Universal Store Holdings Ltd's net assets metrics with peer companies in the Apparel Retail industry.
Industry Context
- Industry: Apparel Retail
- Average net assets among peers: $483,587,696
- Average return on equity (ROE) among peers: 36.21%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Universal Store Holdings Ltd (UNI) | AU$161.24 Million | 40.82% | 0.90x | $333.66 Million |
| Accent Group Ltd (AX1) | $370.65 Million | 7.87% | 0.68x | $212.31 Million |
| Mosaic Brands Ltd (MOZ) | $29.18 Million | 21.43% | 0.51x | $2.06 Million |
| Premier Investments Ltd (PMV) | $1.53 Billion | 17.73% | 0.49x | $717.92 Million |
| Step One Clothing Ltd (STP) | $1.61 Million | 97.82% | 1.14x | $7.37 Million |