Universal Store Holdings Ltd (UNI) - Net Assets

Latest as of June 2026: AU$132.51 Million AUD ≈ $93.76 Million USD

Based on the latest financial reports, Universal Store Holdings Ltd (UNI) has net assets worth AU$132.51 Million AUD (≈ $93.76 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$288.85 Million ≈ $204.38 Million USD) and total liabilities (AU$156.34 Million ≈ $110.62 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 Universal Store Holdings Ltd (UNI) strategic investment index to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$132.51 Million
% of Total Assets	45.88%
Annual Growth Rate	28.81%
5-Year Change	18.83%
10-Year Change	N/A
Growth Volatility	85.31

Universal Store Holdings Ltd - Net Assets Trend (2016–2025)

This chart illustrates how Universal Store Holdings Ltd's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Universal Store Holdings Ltd market cap and net worth.

Annual Net Assets for Universal Store Holdings Ltd (2016–2025)

The table below shows the annual net assets of Universal Store Holdings Ltd from 2016 to 2025. Also explore Universal Store Holdings Ltd (UNI) net asset momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	AU$132.51 Million ≈ $93.76 Million	-8.86%
2024-12-31	AU$145.40 Million ≈ $102.88 Million	-4.60%
2023-12-31	AU$152.40 Million ≈ $107.83 Million	+11.69%
2022-12-31	AU$136.44 Million ≈ $96.54 Million	+22.36%
2021-12-31	AU$111.51 Million ≈ $78.90 Million	+8.29%
2020-12-31	AU$102.98 Million ≈ $72.86 Million	+20.58%
2019-12-31	AU$85.40 Million ≈ $60.43 Million	+34.77%
2018-12-31	AU$63.37 Million ≈ $44.83 Million	+281.60%
2017-12-31	AU$16.61 Million ≈ $11.75 Million	+22.27%
2016-12-31	AU$13.58 Million ≈ $9.61 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 decreased by 30.1% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	AU$9.48 Million	7.16%
Common Stock	AU$110.84 Million	83.65%
Other Comprehensive Income	AU$12.18 Million	9.19%
Total Equity	AU$132.51 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
Yibin Paper Industry Co Ltd SHG:600793	$384.93 Million
Vox Royalty Corp. TO:VOXR	$385.08 Million
EQV Ventures Acquisition Corp. NYSE:EQV	$385.09 Million
Beijing Kaiwen Education Technology Co Ltd SHE:002659	$385.21 Million
Cantor Equity Partners III, Inc. Class A Ordinary Shares NASDAQ:CAEP	$384.83 Million
Komipharm International Co. Ltd KQ:041960	$384.73 Million
Banco de Valores SA BA:VALO	$384.69 Million
SuZhou ChunXing Precision Mechanical Co Ltd SHE:002547	$384.61 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 2024 to 2025, total equity changed from 145,395,000 to 132,511,000, a change of -12,884,000 (-8.9%).
Net income of 18,230,000 contributed positively to equity growth.
Dividend payments of 32,606,000 reduced retained earnings.
Share repurchases of 831,000 reduced equity.
Other comprehensive income increased equity by 1,492,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$18.23 Million	+13.76%
Dividends Paid	AU$32.61 Million	-24.61%
Share Repurchases	AU$831.00K	-0.63%
Other Comprehensive Income	AU$1.49 Million	+1.13%
Other Changes	AU$831.00K	+0.63%
Total Change	AU$-	-8.86%

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: 4.13x
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 38.21x to 4.13x 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$7.09	x
2017-12-31	AU$0.23	AU$7.09	x
2018-12-31	AU$0.87	AU$7.09	x
2019-12-31	AU$1.17	AU$7.09	x
2020-12-31	AU$1.41	AU$7.09	x
2021-12-31	AU$1.57	AU$7.09	x
2022-12-31	AU$1.84	AU$7.09	x
2023-12-31	AU$1.99	AU$7.09	x
2024-12-31	AU$1.89	AU$7.09	x
2025-12-31	AU$1.72	AU$7.09	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): 13.76%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 4.85%
• Asset Turnover: 1.30x
• Equity Multiplier: 2.18x
Recent ROE (13.76%) is below the historical average (24.49%), 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
2025	13.76%	4.85%	1.30x	2.18x	AU$4.98 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: $168,871,700
Average return on equity (ROE) among peers: 37.27%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Universal Store Holdings Ltd (UNI)	AU$132.51 Million	40.82%	1.18x	$384.88 Million
Accent Group Ltd (AX1)	$370.65 Million	7.87%	0.68x	$289.26 Million
City Chic Collective Ltd (CCX)	$60.59 Million	50.19%	1.43x	$11.72 Million
Premier Investments Ltd (PMV)	$239.94 Million	4.13%	0.85x	$1.26 Billion
Step One Clothing Ltd (STP)	$4.30 Million	86.91%	1.39x	$16.39 Million

About Universal Store Holdings Ltd

AU:UNI Australia Apparel Retail

Market Cap

$384.88 Million

AU$543.94 Million AUD

Market Cap Rank

#13672 Global

#356 in Australia

Share Price

AU$7.09

Change (1 day)

+0.71%

52-Week Range

AU$6.17 - AU$9.40

All Time High

AU$9.40