Life Settlement Assets PLC Net Assets
Life Settlement Assets PLC net assets. Based on the latest financial reports, Life Settlement Assets PLC (LSAA) has net assets worth $96.16 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 ($97.80 Million) and total liabilities ($1.64 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. Also explore net asset momentum of Life Settlement Assets PLC to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $96.16 Million |
| % of Total Assets | 98.32% |
| Annual Growth Rate | -2.58% |
| 5-Year Change | -2.77% |
| 10-Year Change | N/A |
| Growth Volatility | 7.77 |
Net Assets of Life Settlement Assets PLC (2018–2025)
Net assets of Life Settlement Assets PLC from 2018 to 2025. This chart illustrates how Life Settlement Assets PLC's net assets have evolved over time, based on quarterly financial data. See debt-free asset ratio of Life Settlement Assets PLC to measure how much of total assets are equity-financed.
Annual Net Assets for Life Settlement Assets PLC (2018–2025)
The table below shows the annual net assets of Life Settlement Assets PLC from 2018 to 2025. For live market cap and overall valuation, see LSAA market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $106.28 Million | +5.20% |
| 2024-12-31 | $101.03 Million | -9.16% |
| 2023-12-31 | $111.21 Million | +1.18% |
| 2022-12-31 | $109.91 Million | +0.55% |
| 2021-12-31 | $109.31 Million | +9.10% |
| 2020-12-31 | $100.20 Million | -12.71% |
| 2019-12-31 | $114.79 Million | -10.06% |
| 2018-12-31 | $127.64 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Life Settlement Assets PLC'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 5130400000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Life Settlement Assets PLC Net Assets Breakdown (December 2025)
Life Settlement Assets PLC net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $441.00K | 0.41% |
| Other Comprehensive Income | $163.23 Million | 153.58% |
| Total Equity | $106.28 Million | 100.00% |
Life Settlement Assets PLC Competitors by Market Cap
The table below lists competitors of Life Settlement Assets PLC ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Martin Midstream Partners LP
NASDAQ:MMLP
|
$74.99 Million |
|
Novita S.A.
WAR:NVT
|
$75.00 Million |
|
Sandon Capital Investments Ltd
AU:SNC
|
$75.01 Million |
|
Powerlong Real Estate Holdings Limited
F:PW5
|
$75.03 Million |
|
MetaTech AP
TWO:3224
|
$74.96 Million |
|
Koza Polyester Sanayi ve Ticaret A.S.
IS:KOPOL
|
$74.95 Million |
|
Galway Metals Inc.
V:GWM
|
$74.94 Million |
|
Platform Turizm Tasimacilik AS
IS:PLTUR
|
$74.94 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Life Settlement Assets PLC's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 101,025,000 to 106,282,000, a change of 5,257,000 (5.2%).
- Net income of 6,855,000 contributed positively to equity growth.
- Dividend payments of 2,000,000 reduced retained earnings.
- Share repurchases of 2,224,000 reduced equity.
- Other comprehensive income increased equity by 82,533,000.
- Other factors decreased equity by 79,907,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $6.86 Million | +6.45% |
| Dividends Paid | $2.00 Million | -1.88% |
| Share Repurchases | $2.22 Million | -2.09% |
| Other Comprehensive Income | $82.53 Million | +77.65% |
| Other Changes | $-79.91 Million | -75.18% |
| Total Change | $- | 5.20% |
Book Value vs Market Value Analysis
This analysis compares Life Settlement Assets PLC'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: 0.75x
- 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 decreased from 1.00x to 0.75x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-12-31 | $1.80 | $1.80 | x |
| 2019-12-31 | $2.43 | $1.80 | x |
| 2020-12-31 | $2.12 | $1.80 | x |
| 2021-12-31 | $2.31 | $1.80 | x |
| 2022-12-31 | $2.21 | $1.80 | x |
| 2023-12-31 | $2.23 | $1.80 | x |
| 2024-12-31 | $2.10 | $1.80 | x |
| 2025-12-31 | $2.39 | $1.80 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Life Settlement Assets PLC 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): 6.45%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 42.25%
- • Asset Turnover: 0.15x
- • Equity Multiplier: 1.02x
- Recent ROE (6.45%) is above the historical average (3.21%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2018 | -3.37% | -317.03% | 0.01x | 1.04x | $-17.06 Million |
| 2019 | 11.07% | 70.96% | 0.15x | 1.05x | $1.23 Million |
| 2020 | -6.74% | 0.00% | -0.01x | 1.01x | $-16.77 Million |
| 2021 | 13.21% | 68.81% | 0.19x | 1.03x | $3.51 Million |
| 2022 | 0.54% | 9.01% | 0.06x | 1.03x | $-10.39 Million |
| 2023 | 3.87% | 49.00% | 0.08x | 1.02x | $-6.82 Million |
| 2024 | 0.65% | 14.81% | 0.04x | 1.02x | $-9.44 Million |
| 2025 | 6.45% | 42.25% | 0.15x | 1.02x | $-3.77 Million |
Industry Comparison
This section compares Life Settlement Assets PLC's net assets metrics with peer companies in the Asset Management industry.
Industry Context
- Industry: Asset Management
- Average net assets among peers: $779,959,000
- Average return on equity (ROE) among peers: 9.61%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Life Settlement Assets PLC (LSAA) | $96.16 Million | -3.37% | 0.02x | $74.96 Million |
| 3I Infrastructure PLC (3IN) | $1.05 Billion | 8.61% | 0.19x | $44.33 Million |
| Albion Enterprise VCT PLC (AAEV) | $34.66 Million | 4.31% | 0.01x | $3.20 Million |
| abrdn Asian Income Fund Limited (AAIF) | $134.84 Million | 12.81% | 0.12x | $4.98 Million |
| Abrdn Asia Focus PLC (AAS) | $441.01 Million | 6.12% | 0.13x | $6.75 Million |
| Albion Technology & General VCT PLC (AATG) | $127.32 Million | 3.41% | 0.01x | $3.06 Million |
| Abrdn PLC (ABDN) | $5.04 Billion | 4.70% | 0.53x | $48.69 Million |
| Aberdeen Diversified Income and Growth Trust PLC (ADIG) | $382.54 Million | 14.91% | 0.21x | $450.86K |
| Aquila Energy Efficiency Trust PLC (AEET) | $94.28 Million | 0.32% | 0.01x | $217.99K |
| Aquila European Renewables Income PLC (AERI) | $417.44 Million | 6.38% | 0.01x | $64.28 Million |
| Artemis UK Future Leaders plc (AFL) | $80.20 Million | 34.52% | 0.07x | $464.11 |
About Life Settlement Assets PLC
Life Settlement Assets PLC, a closed-ended investment trust company, invests in and manages portfolios of whole and fractional interests in life settlement policies issued by life insurance companies operating primarily in the United States. The company was incorporated in 2017 and is based in Teignmouth, the United Kingdom.