Lionheart Holdings (CUB) - Net Assets
Based on the latest financial reports, Lionheart Holdings (CUB) has net assets worth $236.35 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 ($246.46 Million) and total liabilities ($10.11 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 Lionheart Holdings total assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $236.35 Million |
| % of Total Assets | 95.9% |
| Annual Growth Rate | 1.92% |
| 5-Year Change | -67.36% |
| 10-Year Change | -66.47% |
| Growth Volatility | 15.95 |
Lionheart Holdings - Net Assets Trend (1985–2025)
This chart illustrates how Lionheart Holdings's net assets have evolved over time, based on quarterly financial data. Check CUB intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Lionheart Holdings (1985–2025)
The table below shows the annual net assets of Lionheart Holdings from 1985 to 2025. For live valuation and market cap data, see Lionheart Holdings (CUB) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $236.35 Million | +3.94% |
| 2024-12-31 | $227.40 Million | -76.99% |
| 2020-12-31 | $988.18 Million | +0.78% |
| 2019-12-31 | $980.57 Million | +35.40% |
| 2018-12-31 | $724.20 Million | +5.01% |
| 2017-12-31 | $689.63 Million | -0.04% |
| 2016-12-31 | $689.90 Million | -8.78% |
| 2015-12-31 | $756.29 Million | -3.35% |
| 2014-12-31 | $782.50 Million | +11.00% |
| 2013-12-31 | $704.93 Million | +5.16% |
| 2012-12-31 | $670.34 Million | +21.48% |
| 2011-12-31 | $551.80 Million | +13.13% |
| 2010-12-31 | $487.76 Million | +15.90% |
| 2009-12-31 | $420.85 Million | +8.23% |
| 2008-12-31 | $388.85 Million | +1.59% |
| 2007-12-31 | $382.77 Million | +18.29% |
| 2006-12-31 | $323.59 Million | +8.77% |
| 2005-12-31 | $297.51 Million | -0.42% |
| 2004-12-31 | $298.77 Million | +17.03% |
| 2003-12-31 | $255.29 Million | +19.76% |
| 2002-12-31 | $213.16 Million | +11.67% |
| 2001-12-31 | $190.90 Million | +8.45% |
| 2000-12-31 | $176.02 Million | -3.81% |
| 1999-12-31 | $183.00 Million | +5.41% |
| 1998-12-31 | $173.60 Million | -0.97% |
| 1997-12-31 | $175.30 Million | +4.53% |
| 1996-12-31 | $167.70 Million | +0.78% |
| 1995-12-31 | $166.40 Million | +2.15% |
| 1994-12-31 | $162.90 Million | +2.07% |
| 1993-12-31 | $159.60 Million | +8.13% |
| 1992-12-31 | $147.60 Million | -2.12% |
| 1991-12-31 | $150.80 Million | +5.09% |
| 1990-12-31 | $143.50 Million | +11.15% |
| 1989-12-31 | $129.10 Million | +9.50% |
| 1988-12-31 | $117.90 Million | +5.65% |
| 1987-12-31 | $111.60 Million | +2.67% |
| 1986-12-31 | $108.70 Million | -1.72% |
| 1985-12-31 | $110.60 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lionheart Holdings'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 109.7% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $246.16 Million | 104.15% |
| Total Equity | $236.35 Million | 100.00% |
Lionheart Holdings Competitors by Market Cap
The table below lists competitors of Lionheart Holdings ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Forest Water Environmental Eng Co Ltd
TW:8473
|
$248.71 Million |
|
Falcon Oil & Gas Ltd.
V:FO
|
$248.72 Million |
|
Grupa Azoty Zaklady Chemiczne Police SA
WAR:PCE
|
$248.79 Million |
|
Skel fjárfestingafélag hf.
IC:SKEL
|
$248.86 Million |
|
Jiangsu Daybright Intelligent Electric Co Ltd
SHE:300670
|
$248.57 Million |
|
The Korea Fund Inc
F:KOF1
|
$248.44 Million |
|
Huuuge Inc.
WAR:HUG
|
$248.43 Million |
|
Roche Bobois
PA:RBO
|
$248.36 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lionheart Holdings's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 227,401,781 to 236,354,054, a change of 8,952,273 (3.9%).
- Net income of 8,952,273 contributed positively to equity growth.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $8.95 Million | +3.79% |
| Total Change | $- | 3.94% |
Book Value vs Market Value Analysis
This analysis compares Lionheart Holdings'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: 1.05x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 3.45x to 1.05x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1985-12-31 | $3.13 | $10.81 | x |
| 1986-12-31 | $2.96 | $10.81 | x |
| 1987-12-31 | $3.25 | $10.81 | x |
| 1988-12-31 | $3.48 | $10.81 | x |
| 1989-12-31 | $3.97 | $10.81 | x |
| 1990-12-31 | $4.59 | $10.81 | x |
| 1991-12-31 | $5.13 | $10.81 | x |
| 1992-12-31 | $5.20 | $10.81 | x |
| 1993-12-31 | $5.82 | $10.81 | x |
| 1994-12-31 | $6.01 | $10.81 | x |
| 1995-12-31 | $6.18 | $10.81 | x |
| 1996-12-31 | $6.22 | $10.81 | x |
| 1997-12-31 | $6.50 | $10.81 | x |
| 1998-12-31 | $6.49 | $10.81 | x |
| 1999-12-31 | $6.85 | $10.81 | x |
| 2000-12-31 | $6.59 | $10.81 | x |
| 2001-12-31 | $7.14 | $10.81 | x |
| 2002-12-31 | $7.98 | $10.81 | x |
| 2003-12-31 | $9.55 | $10.81 | x |
| 2004-12-31 | $11.18 | $10.81 | x |
| 2005-12-31 | $11.13 | $10.81 | x |
| 2006-12-31 | $12.11 | $10.81 | x |
| 2007-12-31 | $14.33 | $10.81 | x |
| 2008-12-31 | $14.55 | $10.81 | x |
| 2009-12-31 | $15.74 | $10.81 | x |
| 2010-12-31 | $18.24 | $10.81 | x |
| 2011-12-31 | $20.64 | $10.81 | x |
| 2012-12-31 | $25.07 | $10.81 | x |
| 2013-12-31 | $26.34 | $10.81 | x |
| 2014-12-31 | $29.15 | $10.81 | x |
| 2015-12-31 | $28.08 | $10.81 | x |
| 2016-12-31 | $25.51 | $10.81 | x |
| 2017-12-31 | $25.44 | $10.81 | x |
| 2018-12-31 | $26.48 | $10.81 | x |
| 2019-12-31 | $32.04 | $10.81 | x |
| 2020-12-31 | $31.57 | $10.81 | x |
| 2024-12-31 | $10.58 | $10.81 | x |
| 2025-12-31 | $10.28 | $10.81 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lionheart Holdings 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): 3.79%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 1.04x
- Recent ROE (3.79%) is below the historical average (7.52%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1985 | 13.29% | 4.43% | 1.63x | 1.83x | $3.64 Million |
| 1986 | 1.01% | 0.33% | 1.49x | 2.08x | $-9.77 Million |
| 1987 | 7.08% | 2.21% | 1.39x | 2.30x | $-3.26 Million |
| 1988 | 10.35% | 3.34% | 1.44x | 2.15x | $410.00K |
| 1989 | 16.34% | 6.04% | 1.27x | 2.13x | $8.19 Million |
| 1990 | 16.03% | 6.52% | 1.29x | 1.91x | $8.65 Million |
| 1991 | 9.28% | 4.55% | 1.14x | 1.79x | $-1.08 Million |
| 1992 | 4.74% | 2.03% | 1.37x | 1.70x | $-7.76 Million |
| 1993 | 13.97% | 10.07% | 0.84x | 1.66x | $6.34 Million |
| 1994 | 2.27% | 1.42% | 0.90x | 1.77x | $-12.59 Million |
| 1995 | 3.25% | 1.46% | 1.23x | 1.80x | $-11.24 Million |
| 1996 | 6.62% | 2.72% | 1.53x | 1.59x | $-5.67 Million |
| 1997 | 6.96% | 3.14% | 1.38x | 1.61x | $-5.33 Million |
| 1998 | 0.52% | 0.22% | 1.41x | 1.69x | $-16.46 Million |
| 1999 | 7.65% | 2.74% | 1.55x | 1.80x | $-4.30 Million |
| 2000 | 0.38% | 0.13% | 1.65x | 1.83x | $-16.93 Million |
| 2001 | 10.92% | 4.10% | 1.49x | 1.79x | $1.75 Million |
| 2002 | 13.81% | 5.22% | 1.51x | 1.76x | $8.12 Million |
| 2003 | 14.30% | 5.76% | 1.38x | 1.80x | $10.99 Million |
| 2004 | 12.35% | 5.11% | 1.33x | 1.82x | $7.03 Million |
| 2005 | 3.91% | 1.45% | 1.47x | 1.84x | $-18.12 Million |
| 2006 | 7.46% | 2.94% | 1.50x | 1.69x | $-8.23 Million |
| 2007 | 10.86% | 4.67% | 1.50x | 1.55x | $3.31 Million |
| 2008 | 9.48% | 4.18% | 1.37x | 1.65x | $-2.03 Million |
| 2009 | 13.23% | 5.48% | 1.34x | 1.80x | $13.60 Million |
| 2010 | 14.48% | 5.91% | 1.39x | 1.76x | $21.86 Million |
| 2011 | 15.36% | 6.60% | 1.34x | 1.74x | $29.59 Million |
| 2012 | 13.71% | 6.65% | 1.35x | 1.53x | $24.87 Million |
| 2013 | 2.81% | 1.45% | 1.23x | 1.57x | $-50.69 Million |
| 2014 | 8.88% | 4.97% | 1.17x | 1.53x | $-8.76 Million |
| 2015 | 3.03% | 1.60% | 1.10x | 1.72x | $-52.74 Million |
| 2016 | 0.25% | 0.12% | 0.97x | 2.18x | $-67.25 Million |
| 2017 | -1.63% | -0.75% | 1.11x | 1.94x | $-80.17 Million |
| 2018 | 1.70% | 1.02% | 0.92x | 1.80x | $-60.11 Million |
| 2019 | 5.07% | 3.32% | 0.81x | 1.88x | $-48.36 Million |
| 2020 | -0.33% | -0.22% | 0.64x | 2.35x | $-102.04 Million |
| 2024 | 2.57% | 0.00% | 0.00x | 1.04x | $-16.90 Million |
| 2025 | 3.79% | 0.00% | 0.00x | 1.04x | $-14.68 Million |
Industry Comparison
This section compares Lionheart Holdings's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $241,581,795
- Average return on equity (ROE) among peers: 5.06%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lionheart Holdings (CUB) | $236.35 Million | 13.29% | 0.04x | $248.63 Million |
| Artius II Acquisition Inc. (AACB) | $214.29 Million | 0.06% | 0.07x | $232.84 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $268.87 Million |
| Ares Acquisition Corporation II (AACT) | $11.15K | -0.14% | 45.93x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $1.49 Billion | -3.87% | 4.05x | $355.98K |
| Altenergy Acquisition Corp (AEAE) | $4.84 Million | 51.14% | 2.71x | $72.22 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $236.69 Million |
| American Exceptionalism Acquisition Corp. A (AEXA) | $328.45 Million | 0.00% | 0.06x | $399.80 Million |
| Aimei Health Technology Co., Ltd Ordinary Share (AFJK) | $72.31 Million | 3.53% | 0.02x | $37.20 Million |
| Aifeex Nexus Acquisition Corporation (AIFE) | $86.16 Million | -0.10% | 0.01x | $91.13 Million |
| AI TRANSPORTATION ACQUISITION CORP Ordinary shares (AITR) | $-4.24K | 0.00% | 0.00x | $86.22 Million |
About Lionheart Holdings
Lionheart Holdings does not have significant operations. It intends to effect a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combinations with one or more businesses. Lionheart Holdings was incorporated in 2024 and is based in Fort Lauderdale, Florida.