J and Friends Holdings Limited Net Assets
J and Friends Holdings Limited net assets. Based on the latest financial reports, J and Friends Holdings Limited (JF) has net assets worth $42.51 Million USD as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($65.36 Million) and total liabilities ($22.85 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 J and Friends Holdings Limited annual equity growth to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $42.51 Million |
| % of Total Assets | 65.04% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 74.37 |
Net Assets of J and Friends Holdings Limited (2016–2025)
Net assets of J and Friends Holdings Limited from 2016 to 2025. This chart illustrates how J and Friends Holdings Limited's net assets have evolved over time, based on quarterly financial data. See how leveraged is J and Friends Holdings Limited's balance sheet to measure how much of total assets are equity-financed.
Annual Net Assets for J and Friends Holdings Limited (2016–2025)
The table below shows the annual net assets of J and Friends Holdings Limited from 2016 to 2025. For live market cap and overall valuation, see J and Friends Holdings Limited (JF) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $42.51 Million | +110.76% |
| 2024-12-31 | $-395.12 Million | -4.01% |
| 2023-12-31 | $-379.88 Million | -53.71% |
| 2022-12-31 | $-247.14 Million | -280.04% |
| 2021-12-31 | $-65.03 Million | -235.34% |
| 2020-12-31 | $48.05 Million | -86.61% |
| 2019-12-31 | $358.72 Million | +676.77% |
| 2017-12-31 | $-62.20 Million | -575.67% |
| 2016-12-31 | $-9.21 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to J and Friends Holdings Limited'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 257932266000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
J and Friends Holdings Limited Net Assets Breakdown (December 2025)
J and Friends Holdings Limited net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $559.41K | 5.37% |
| Other Comprehensive Income | $-2.55 Million | -24.43% |
| Other Components | $2.60 Billion | 24963.42% |
| Total Equity | $10.42 Million | 100.00% |
J and Friends Holdings Limited Competitors by Market Cap
The table below lists competitors of J and Friends Holdings Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Matching Maximize Solution Public Company Limited
BK:MATCH
|
$15.59 Million |
|
LogProstyle Inc.
NYSE MKT:LGPS
|
$15.60 Million |
|
Scisparc Ltd
NASDAQ:SPRC
|
$15.60 Million |
|
Vincit Group Oyj
HE:VINCIT
|
$15.61 Million |
|
Giga Media Ltd
NASDAQ:GIGM
|
$15.58 Million |
|
SPAR Group Inc
NASDAQ:SGRP
|
$15.57 Million |
|
East Africa Metals Inc.
V:EAM
|
$15.57 Million |
|
WindowMaster International AS
CO:WMA
|
$15.56 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in J and Friends Holdings Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -408,873,000 to 10,418,974, a change of 419,291,974.
- Net loss of 9,258,202 reduced equity.
- Other comprehensive income decreased equity by 84,976,306.
- Other factors increased equity by 513,526,483.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-9.26 Million | -88.86% |
| Other Comprehensive Income | $-84.98 Million | -815.59% |
| Other Changes | $513.53 Million | +4928.76% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares J and Friends Holdings Limited'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: 0.04x
- 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 |
|---|---|---|---|
| 2016-12-31 | $-196.80 | $0.91 | x |
| 2017-12-31 | $-1213.04 | $0.91 | x |
| 2019-12-31 | $822.93 | $0.91 | x |
| 2020-12-31 | $-490.02 | $0.91 | x |
| 2021-12-31 | $-919.33 | $0.91 | x |
| 2022-12-31 | $-1641.08 | $0.91 | x |
| 2023-12-31 | $-973.03 | $0.91 | x |
| 2024-12-31 | $-902.98 | $0.91 | x |
| 2025-12-31 | $21.93 | $0.91 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently J and Friends Holdings Limited 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): -88.86%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -82.85%
- • Asset Turnover: 0.17x
- • Equity Multiplier: 6.27x
- Recent ROE (-88.86%) is below the historical average (-63.02%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 0.00% | -365.37% | 0.10x | 0.00x | $-199.57 Million |
| 2017 | 0.00% | -22.92% | 0.23x | 0.00x | $-124.13 Million |
| 2019 | -478.29% | -70.53% | 0.82x | 8.23x | $-925.44 Million |
| 2020 | 0.00% | -77.71% | 0.39x | 0.00x | $-282.04 Million |
| 2021 | 0.00% | -58.72% | 0.23x | 0.00x | $-79.24 Million |
| 2022 | 0.00% | -255.05% | 0.14x | 0.00x | $-149.98 Million |
| 2023 | 0.00% | -149.41% | 0.47x | 0.00x | $-39.47 Million |
| 2024 | 0.00% | -43.98% | 0.34x | 0.00x | $25.43 Million |
| 2025 | -88.86% | -82.85% | 0.17x | 6.27x | $-10.30 Million |
Industry Comparison
This section compares J and Friends Holdings Limited's net assets metrics with peer companies in the Credit Services industry.
Industry Context
- Industry: Credit Services
- Average net assets among peers: $7,614,044,065
- Average return on equity (ROE) among peers: 13.62%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| J and Friends Holdings Limited (JF) | $42.51 Million | 0.00% | 0.54x | $15.59 Million |
| Affirm Holdings Inc (AFRM) | $3.07 Billion | 1.70% | 2.63x | $21.81 Billion |
| Federal Agricultural Mortgage Corporation (AGM) | $213.25 Million | 12.79% | 19.16x | $1.88 Billion |
| Federal Agricultural Mortgage Corporation (AGM-A) | $1.49 Billion | 13.91% | 20.04x | $145.25 Million |
| Ally Financial Inc (ALLY) | $13.44 Billion | 9.59% | 10.80x | $11.78 Billion |
| Antalpha Platform Holding Co (ANTA) | $202.32 Million | 9.14% | 10.90x | $38.72 Million |
| Atlanticus Holdings Corporation (ATLC) | $603.83 Million | 20.24% | 11.62x | $1.42 Billion |
| American Express Company (AXP) | $30.26 Billion | 33.47% | 7.97x | $215.64 Billion |
| Bread Financial Holdings, Inc. (BFH) | $2.27 Billion | 9.85% | 10.22x | $3.87 Billion |
| Credit Acceptance Corporation (CACC) | $300.89 Million | 19.05% | 0.97x | $4.83 Billion |
| Capital One Financial Corporation (COF) | $24.29 Billion | 6.46% | 5.20x | $125.67 Billion |
About J and Friends Holdings Limited
J and Friends Holdings Limited, together with its subsidiaries, provides merchant digitalization and commerce-enablement SaaS solutions to small and medium enterprises in Australia. The company offers food and beverage (F&B) solutions that enable restaurants, cafés, and other hospitality merchants to digitize core front-of-house and back-of-house workflows, including order intake, menu management… Read more