Highview Merger Corp. Class A Ordinary Share (HVMC) - Net Assets
Based on the latest financial reports, Highview Merger Corp. Class A Ordinary Share (HVMC) has net assets worth $-8.28 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 ($234.70 Million) and total liabilities ($242.98 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 | $-8.28 Million |
| % of Total Assets | -3.53% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | N/A |
Highview Merger Corp. Class A Ordinary Share - Net Assets Trend (2025–2025)
This chart illustrates how Highview Merger Corp. Class A Ordinary Share's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Highview Merger Corp. Class A Ordinary Share (2025–2025)
The table below shows the annual net assets of Highview Merger Corp. Class A Ordinary Share from 2025 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $224.24 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Highview Merger Corp. Class A Ordinary Share's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- No equity composition insights available.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $233.61 Million | 103.67% |
| Total Equity | $225.33 Million | 100.00% |
Highview Merger Corp. Class A Ordinary Share Competitors by Market Cap
The table below lists competitors of Highview Merger Corp. Class A Ordinary Share ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Nishoku Technology Inc
TW:3679
|
$238.27 Million |
|
Grupo Gicsa S.A. de C.V
MX:GICSAB
|
$238.28 Million |
|
First Savings Financial Group Inc
NASDAQ:FSFG
|
$238.37 Million |
|
FBD Holdings plc
PINK:FBDHF
|
$238.49 Million |
|
Jr Global Reit
KO:348950
|
$238.22 Million |
|
Brand Engagement Network Inc
NASDAQ:BNAI
|
$238.19 Million |
|
STINAG Stuttgart Invest AG
F:STG
|
$238.19 Million |
|
SuRo Capital Corp
NASDAQ:SSSS
|
$238.13 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Highview Merger Corp. Class A Ordinary Share's equity between the two most recent reporting periods.
Insufficient data available to analyze equity growth attribution.
Book Value vs Market Value Analysis
This analysis compares Highview Merger Corp. Class A Ordinary Share'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: 0.00x
- 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.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2025-12-31 | $12300.55 | $10.07 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Highview Merger Corp. Class A Ordinary Share 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): 0.00%
- 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
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2025 | 0.00% | 0.00% | 0.00x | 1.04x | $-22.53 Million |
Industry Comparison
This section compares Highview Merger Corp. Class A Ordinary Share's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $150,605,478
- Average return on equity (ROE) among peers: 0.59%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Highview Merger Corp. Class A Ordinary Share (HVMC) | $-8.28 Million | 0.00% | N/A | $238.26 Million |
| Artius II Acquisition Inc. Class A Ordinary Shares (AACB) | $214.29 Million | 0.06% | 0.07x | $229.73 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $269.37 Million |
| Ares Acquisition Corporation II (AACT) | $11.15K | -0.14% | 45.93x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $994.80 Million | 5.63% | 1.68x | $388.34K |
| Global Acquisitions Corporation (AASP) | $-106.61K | 0.00% | 0.00x | $15.42 Million |
| ABV Consulting Inc (ABVN) | $-341.70K | 0.00% | 0.00x | $461.96K |
| Averin Capital Acquisition Corp. Units (ACAAU) | $-48.38K | 0.00% | 0.00x | $1.00K |
| Atlantic Coastal Acquisition Corp II (ACAB) | $297.92 Million | 0.30% | 0.04x | $2.44 Million |
| Annabidiol Corp (ACBD) | $-111.66K | 0.00% | 0.00x | $14.44K |
| ACRO Biomedical Co Ltd (ACBM) | $-294.97K | 0.00% | 0.00x | $30.04K |
About Highview Merger Corp. Class A Ordinary Share
Highview Merger Corp. focuses on effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses. The company was incorporated in 2025 and is based in Delray Beach, Florida.