Viva Leisure Ltd
Viva Leisure Limited operates health clubs. The company operates health clubs under the Club Lime; and franchised health clubs under the Plus Fitness brand in Australia, New Zealand, and India. It also operates fitness club under the hiit republic, GROUNDUP, rebalance brands. In addition, the company offers Viva Pay, a proprietary payments platform; Supp Society, an in-house e-commerce, and in-cl… Read more
Viva Leisure Ltd (VVA) - Net Assets
Latest net assets as of December 2025: AU$116.45 Million AUD
Based on the latest financial reports, Viva Leisure Ltd (VVA) has net assets worth AU$116.45 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$603.26 Million) and total liabilities (AU$486.81 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$116.45 Million |
| % of Total Assets | 19.3% |
| Annual Growth Rate | N/A |
| 5-Year Change | 28.45% |
| 10-Year Change | N/A |
| Growth Volatility | 51.23 |
Viva Leisure Ltd - Net Assets Trend (2015–2025)
This chart illustrates how Viva Leisure 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 Viva Leisure Ltd (2015–2025)
The table below shows the annual net assets of Viva Leisure Ltd from 2015 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | AU$110.92 Million | +1.68% |
| 2024-06-30 | AU$109.08 Million | +21.18% |
| 2023-06-30 | AU$90.02 Million | +4.91% |
| 2022-06-30 | AU$85.81 Million | -0.63% |
| 2021-06-30 | AU$86.35 Million | +36.38% |
| 2020-06-30 | AU$63.32 Million | +145.78% |
| 2019-06-30 | AU$25.76 Million | +37590.63% |
| 2018-06-30 | AU$-68.72K | +96.76% |
| 2017-06-30 | AU$-2.12 Million | +38.49% |
| 2016-06-30 | AU$-3.45 Million | -11.69% |
| 2015-06-30 | AU$-3.09 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Viva Leisure 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 538080300.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | AU$140.34 Million | 126.53% |
| Other Comprehensive Income | AU$-20.95 Million | -18.89% |
| Total Equity | AU$110.92 Million | 100.00% |
Viva Leisure Ltd Competitors by Market Cap
The table below lists competitors of Viva Leisure Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
APRANGA AB EO 029
F:WHX
|
$48.11 Million |
|
Founder Holdings Limited
PINK:FHGDF
|
$48.12 Million |
|
Ramayana Lestari Sentosa Tbk
JK:RALS
|
$48.16 Million |
|
Plastron Precision Co Ltd
TWO:6185
|
$48.19 Million |
|
Catana Group S.A.
LSE:0OGG
|
$48.11 Million |
|
Frontier Digital Ventures Ltd
AU:FDV
|
$48.09 Million |
|
Trident Resources Corp.
F:6BP0
|
$48.06 Million |
|
OPC Pharmaceutical JSC
VN:OPC
|
$48.06 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Viva Leisure Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 109,084,469 to 110,917,941, a change of 1,833,472 (1.7%).
- Net income of 5,227,245 contributed positively to equity growth.
- Share repurchases of 4,650,771 reduced equity.
- Other comprehensive income increased equity by 137,518.
- Other factors increased equity by 1,119,480.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | AU$5.23 Million | +4.71% |
| Share Repurchases | AU$4.65 Million | -4.19% |
| Other Comprehensive Income | AU$137.52K | +0.12% |
| Other Changes | AU$1.12 Million | +1.01% |
| Total Change | AU$- | 1.68% |
Book Value vs Market Value Analysis
This analysis compares Viva Leisure 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: 1.49x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2015-06-30 | AU$-0.06 | AU$1.62 | x |
| 2016-06-30 | AU$-0.06 | AU$1.62 | x |
| 2017-06-30 | AU$-0.04 | AU$1.62 | x |
| 2018-06-30 | AU$0.00 | AU$1.62 | x |
| 2019-06-30 | AU$0.47 | AU$1.62 | x |
| 2020-06-30 | AU$1.10 | AU$1.62 | x |
| 2021-06-30 | AU$1.06 | AU$1.62 | x |
| 2022-06-30 | AU$0.97 | AU$1.62 | x |
| 2023-06-30 | AU$0.96 | AU$1.62 | x |
| 2024-06-30 | AU$1.16 | AU$1.62 | x |
| 2025-06-30 | AU$1.09 | AU$1.62 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Viva Leisure Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 4.71%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.49%
- • Asset Turnover: 0.34x
- • Equity Multiplier: 5.52x
- Recent ROE (4.71%) is above the historical average (-0.80%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 0.00% | -5.14% | 2.57x | 0.00x | AU$-615.24K |
| 2016 | 0.00% | -1.98% | 2.37x | 0.00x | AU$-16.38K |
| 2017 | 0.00% | 6.58% | 2.45x | 0.00x | AU$1.54 Million |
| 2018 | 0.00% | 12.71% | 2.01x | 0.00x | AU$2.92 Million |
| 2019 | 11.08% | 9.19% | 0.70x | 1.72x | AU$278.90K |
| 2020 | -9.87% | -15.47% | 0.13x | 5.05x | AU$-12.58 Million |
| 2021 | -7.39% | -7.64% | 0.21x | 4.61x | AU$-15.02 Million |
| 2022 | -14.15% | -13.38% | 0.21x | 5.08x | AU$-20.72 Million |
| 2023 | 3.78% | 2.41% | 0.31x | 4.99x | AU$-5.60 Million |
| 2024 | 2.98% | 2.01% | 0.30x | 4.97x | AU$-7.66 Million |
| 2025 | 4.71% | 2.49% | 0.34x | 5.52x | AU$-5.86 Million |
Industry Comparison
This section compares Viva Leisure Ltd's net assets metrics with peer companies in the Leisure industry.
Industry Context
- Industry: Leisure
- Average net assets among peers: $65,883,819
- Average return on equity (ROE) among peers: -9.05%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Viva Leisure Ltd (VVA) | AU$116.45 Million | 0.00% | 4.18x | $48.11 Million |
| Coast Entertainment Holdings Ltd (CEH) | $221.05 Million | -0.05% | 0.13x | $102.02 Million |
| CYCLIQ Group Ltd (CYQ) | $-128.47K | 0.00% | 0.00x | $760.37K |
| Experience Co Ltd (EXP) | $33.19 Million | 7.44% | 0.48x | $28.91 Million |
| Xreality Group Ltd (XRG) | $9.43 Million | -43.59% | 3.52x | $9.93 Million |