Light Science Technologies Holdings PLC (LST) - Net Assets
Based on the latest financial reports, Light Science Technologies Holdings PLC (LST) has net assets worth GBX2.32 Million GBX (≈ $281.83 USD) as of May 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX7.31 Million ≈ $888.99 USD) and total liabilities (GBX4.99 Million ≈ $607.17 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 LST intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX2.32 Million |
| % of Total Assets | 31.7% |
| Annual Growth Rate | 38.97% |
| 5-Year Change | 202.94% |
| 10-Year Change | N/A |
| Growth Volatility | 139.89 |
Light Science Technologies Holdings PLC - Net Assets Trend (2018–2024)
This chart illustrates how Light Science Technologies Holdings PLC's net assets have evolved over time, based on quarterly financial data. See how many days can Light Science Technologies Holdings PLC fund operations to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Light Science Technologies Holdings PLC (2018–2024)
The table below shows the annual net assets of Light Science Technologies Holdings PLC from 2018 to 2024. For live valuation and market cap data, see LST stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-11-30 | GBX2.48 Million ≈ $301.85 |
+0.55% |
| 2023-11-30 | GBX2.47 Million ≈ $300.20 |
+27.48% |
| 2022-11-30 | GBX1.94 Million ≈ $235.49 |
-50.59% |
| 2021-11-30 | GBX3.92 Million ≈ $476.61 |
+378.32% |
| 2020-11-30 | GBX818.95K ≈ $99.64 |
+80.40% |
| 2019-11-30 | GBX453.96K ≈ $55.23 |
+31.87% |
| 2018-11-30 | GBX344.25K ≈ $41.89 |
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Equity Component Analysis
This analysis shows how different components contribute to Light Science Technologies Holdings 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 6224.9% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (November 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | GBX3.33 Million | 159.80% |
| Other Comprehensive Income | GBX-2.80 Million | -134.13% |
| Other Components | GBX5.52 Million | 264.90% |
| Total Equity | GBX2.08 Million | 100.00% |
Light Science Technologies Holdings PLC Competitors by Market Cap
The table below lists competitors of Light Science Technologies Holdings PLC ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Digitalbox PLC
LSE:DBOX
|
$71.74K |
|
Bay Capital PLC
LSE:BAY
|
$72.39K |
|
Union Jack Oil plc
LSE:UJO
|
$73.11K |
|
The Siam Cement Public Company Limited
F:TCM1
|
$73.96K |
|
GREENBANK CAPITAL
F:2TL
|
$70.90K |
|
Nostrum Oil & Gas PLC
LSE:NOG
|
$70.24K |
|
Petards Group plc
LSE:PEG
|
$70.17K |
|
Argo Blockchain PLC
LSE:ARB
|
$70.15K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Light Science Technologies Holdings PLC's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 2,097,425 to 2,083,872, a change of -13,553 (-0.6%).
- Net loss of 46,721 reduced equity.
- Other comprehensive income decreased equity by 22,832.
- Other factors increased equity by 56,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX-46.72K | -2.24% |
| Other Comprehensive Income | GBX-22.83K | -1.1% |
| Other Changes | GBX56.00K | +2.69% |
| Total Change | GBX- | -0.65% |
Book Value vs Market Value Analysis
This analysis compares Light Science Technologies Holdings 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: 279.95x
- 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 4827.07x to 279.95x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-11-30 | GBX0.00 | GBX1.80 | x |
| 2019-11-30 | GBX0.00 | GBX1.80 | x |
| 2020-11-30 | GBX0.00 | GBX1.80 | x |
| 2021-11-30 | GBX0.02 | GBX1.80 | x |
| 2022-11-30 | GBX0.01 | GBX1.80 | x |
| 2023-11-30 | GBX0.01 | GBX1.80 | x |
| 2024-11-30 | GBX0.01 | GBX1.80 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Light Science Technologies Holdings 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): -2.24%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.39%
- • Asset Turnover: 1.45x
- • Equity Multiplier: 3.99x
- Recent ROE (-2.24%) is below the historical average (50.62%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2018 | 513.20% | 5.90% | 1.12x | 77.40x | GBX326.78K |
| 2019 | 80.53% | 1.97% | 1.24x | 32.80x | GBX96.09K |
| 2020 | 25.71% | 1.58% | 1.50x | 10.85x | GBX67.16K |
| 2021 | -60.32% | -29.29% | 0.87x | 2.38x | GBX-2.52 Million |
| 2022 | -157.09% | -30.65% | 1.16x | 4.44x | GBX-2.66 Million |
| 2023 | -45.44% | -10.25% | 1.12x | 3.97x | GBX-1.16 Million |
| 2024 | -2.24% | -0.39% | 1.45x | 3.99x | GBX-255.11K |
Industry Comparison
This section compares Light Science Technologies Holdings PLC's net assets metrics with peer companies in the Electronic Components industry.
Industry Context
- Industry: Electronic Components
- Average net assets among peers: $103,269,059
- Average return on equity (ROE) among peers: -61.06%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Light Science Technologies Holdings PLC (LST) | GBX2.32 Million | 513.20% | 2.15x | $70.98K |
| CAP-XX Limited (CPX) | $3.00 | -400.00% | 1.33x | $193.98K |
| Discoverie Group PLC (DSCV) | $303.60 Million | 7.02% | 0.93x | $8.46 Million |
| Gooch & Housego Plc (GHH) | $54.10 Million | 13.91% | 0.56x | $3.16 Million |
| Strix Group Plc (KETL) | $37.25 Million | 45.08% | 4.62x | $1.10 Million |
| Raspberry Pi Holdings PLC (RPI) | $179.03 Million | 9.20% | 0.38x | $20.82 Million |
| Solid State Plc (SOLI) | $3.19 Million | 12.71% | 1.20x | $1.34 Million |
| TT Electronics Plc (TTG) | $247.80 Million | 11.99% | 1.08x | $2.50 Million |
| Windar Photonics Plc (WPHO) | $1.18 Million | -188.37% | 2.20x | $310.72K |
About Light Science Technologies Holdings PLC
Light Science Technologies Holdings Plc engages in the development and manufacture of electronic boards in the United Kingdom and Ireland. It operates through three segments: Contract Electronics Manufacture; "Agtech' relating to the development, manufacturing and installation of lighting, technology and other products for the Agtech (AGT) sector; and Passive Fire Protection. The company also dev… Read more