Aeluma, Inc (ALMU) - Net Assets
Based on the latest financial reports, Aeluma, Inc (ALMU) has net assets worth $40.80 Million USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($42.57 Million) and total liabilities ($1.77 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. Check ALMU financial resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $40.80 Million |
| % of Total Assets | 95.85% |
| Annual Growth Rate | N/A |
| 5-Year Change | 118.65% |
| 10-Year Change | N/A |
| Growth Volatility | 310.3 |
Aeluma, Inc - Net Assets Trend (2020–2025)
This chart illustrates how Aeluma, Inc's net assets have evolved over time, based on quarterly financial data. Also explore Aeluma, Inc (ALMU) total assets for the complete picture of this company's asset base.
Annual Net Assets for Aeluma, Inc (2020–2025)
The table below shows the annual net assets of Aeluma, Inc from 2020 to 2025. For live valuation and market cap data, see ALMU market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | $17.90 Million | +686.38% |
| 2024-06-30 | $2.28 Million | -62.75% |
| 2023-06-30 | $6.11 Million | +19.81% |
| 2022-06-30 | $5.10 Million | -37.70% |
| 2021-06-30 | $8.19 Million | +3287474.70% |
| 2020-06-30 | $-249.00 | -- |
Equity Component Analysis
This analysis shows how different components contribute to Aeluma, Inc'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 1664575100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $2.00K | 0.01% |
| Other Components | $34.54 Million | 192.99% |
| Total Equity | $17.90 Million | 100.00% |
Aeluma, Inc Competitors by Market Cap
The table below lists competitors of Aeluma, Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Bank Yudha Bhakti Tbk
JK:BBYB
|
$239.38 Million |
|
Reach Subsea
OL:REACH
|
$239.42 Million |
|
Arizon RFID Tech (Cayman) Co
TW:6863
|
$239.48 Million |
|
Even Construtora e Incorporadora S.A
SA:EVEN3
|
$239.62 Million |
|
Highview Merger Corp. Class A Ordinary Share
NASDAQ:HVMC
|
$239.32 Million |
|
Amaero Ltd
AU:3DA
|
$239.27 Million |
|
Shenzhen Wongtee International Enterprise Co Ltd
SHE:000056
|
$239.16 Million |
|
Innventure, Inc.
NASDAQ:INV
|
$239.11 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Aeluma, Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,276,000 to 17,898,000, a change of 15,622,000 (686.4%).
- Net loss of 3,022,000 reduced equity.
- New share issuances of 12,588,000 increased equity.
- Other factors increased equity by 6,056,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-3.02 Million | -16.88% |
| Share Issuances | $12.59 Million | +70.33% |
| Other Changes | $6.06 Million | +33.84% |
| Total Change | $- | 686.38% |
Book Value vs Market Value Analysis
This analysis compares Aeluma, Inc'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: 18.82x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-06-30 | $0.00 | $25.58 | x |
| 2021-06-30 | $0.77 | $25.58 | x |
| 2022-06-30 | $0.48 | $25.58 | x |
| 2023-06-30 | $0.54 | $25.58 | x |
| 2024-06-30 | $0.19 | $25.58 | x |
| 2025-06-30 | $1.36 | $25.58 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Aeluma, Inc 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): -16.88%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -64.78%
- • Asset Turnover: 0.24x
- • Equity Multiplier: 1.08x
- Recent ROE (-16.88%) is above the historical average (-62.20%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 0.00% | 0.00% | 0.00x | 0.00x | $-274.10 |
| 2021 | -0.16% | 0.00% | 0.00x | 1.11x | $-832.03K |
| 2022 | -67.68% | 0.00% | 0.00x | 1.16x | $-3.96 Million |
| 2023 | -88.04% | -2782.46% | 0.03x | 1.17x | $-5.99 Million |
| 2024 | -200.44% | -496.41% | 0.24x | 1.69x | $-4.79 Million |
| 2025 | -16.88% | -64.78% | 0.24x | 1.08x | $-4.81 Million |
Industry Comparison
This section compares Aeluma, Inc's net assets metrics with peer companies in the Semiconductors industry.
Industry Context
- Industry: Semiconductors
- Average net assets among peers: $42,854,240,333
- Average return on equity (ROE) among peers: 3.50%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Aeluma, Inc (ALMU) | $40.80 Million | 0.00% | 0.04x | $239.34 Million |
| Analog Devices Inc (ADI) | $36.47 Billion | 7.54% | 0.38x | $150.01 Billion |
| Arteris Inc (AIP) | $-1.19 Million | 0.00% | 0.00x | $637.45 Million |
| Astera Labs, Inc. (ALAB) | $964.80 Million | -8.65% | 0.09x | $22.04 Billion |
| Allegro Microsystems Inc (ALGM) | $966.82 Million | 19.38% | 0.22x | $6.86 Billion |
| Ambiq Micro, Inc. (AMBQ) | $92.30 Million | -27.32% | 0.08x | $524.36 Million |
| Advanced Micro Devices Inc (AMD) | $783.40 Million | 18.55% | 0.65x | $385.82 Billion |
| Alpha and Omega Semiconductor Ltd (AOSL) | $94.80 Million | -0.57% | 0.69x | $752.06 Million |
| Arm Holdings plc American Depositary Shares (ARM) | $4.05 Billion | 12.94% | 0.69x | $132.34 Billion |
| ASE Industrial Holding Co Ltd ADR (ASX) | $342.27 Billion | 9.69% | 1.17x | $51.18 Billion |
About Aeluma, Inc
Aeluma, Inc. develops optoelectronic and electronic devices for sensing, communication, and computing applications in the United States. The company produces semiconductor materials and chips using compound semiconductors on diameter substrates that are used to manufacture mass market microelectronics. Its products are used in mobile, automotive, AI, defense and aerospace, communication, AR/VR, h… Read more