Leapfrog Acquisition Corporation Class A Ordinary Shares (LFAC) - Net Assets
Based on the latest financial reports, Leapfrog Acquisition Corporation Class A Ordinary Shares (LFAC) has net assets worth $141.49 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 ($146.57 Million) and total liabilities ($5.08 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 Leapfrog Acquisition Corporation Class A balance sheet assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $141.49 Million |
| % of Total Assets | 96.53% |
| Annual Growth Rate | N/A |
| 5-Year Change | -8.95% |
| 10-Year Change | N/A |
| Growth Volatility | 38.97 |
Leapfrog Acquisition Corporation Class A Ordinary Shares - Net Assets Trend (2017–2025)
This chart illustrates how Leapfrog Acquisition Corporation Class A Ordinary Shares's net assets have evolved over time, based on quarterly financial data. Check LFAC tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Leapfrog Acquisition Corporation Class A Ordinary Shares (2017–2025)
The table below shows the annual net assets of Leapfrog Acquisition Corporation Class A Ordinary Shares from 2017 to 2025. For live valuation and market cap data, see Leapfrog Acquisition Corporation Class A market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $140.41 Million | -45.57% |
| 2022-12-31 | $257.98 Million | +0.82% |
| 2021-12-31 | $255.87 Million | +64.04% |
| 2019-12-31 | $155.98 Million | +1.15% |
| 2018-12-31 | $154.21 Million | +158129.14% |
| 2017-12-31 | $-97.58K | -- |
Equity Component Analysis
This analysis shows how different components contribute to Leapfrog Acquisition Corporation Class A Ordinary Shares'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 355413400.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | $144.09 Million | 102.62% |
| Total Equity | $140.41 Million | 100.00% |
Leapfrog Acquisition Corporation Class A Ordinary Shares Competitors by Market Cap
The table below lists competitors of Leapfrog Acquisition Corporation Class A Ordinary Shares ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Precision Camshafts Limited
NSE:PRECAM
|
$144.11 Million |
|
Quirin Privatbank AG
F:QB7
|
$144.13 Million |
|
UOA Real Estate Investment Trust
KLSE:5110
|
$144.18 Million |
|
Jiangsu Dongzhu Landscape Co
SHG:603359
|
$144.26 Million |
|
W-SCOPE CHUNGJU PLANT LTD (PROPOSE
KQ:393890
|
$144.03 Million |
|
JUTAL OFF.OIL SRVCS HD-01
F:I8O
|
$144.03 Million |
|
Smith-Midland Corp
NASDAQ:SMID
|
$143.99 Million |
|
Benfica
LS:SLBEN
|
$143.98 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Leapfrog Acquisition Corporation Class A Ordinary Shares's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2022 to 2025, total equity changed from 257,979,412 to 140,411,422, a change of -117,567,990 (-45.6%).
- Other factors decreased equity by 117,567,990.
Equity Change Factors (2022 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $0.00 | -0.0% |
| Other Changes | $-117.57 Million | -83.73% |
| Total Change | $- | -45.57% |
Book Value vs Market Value Analysis
This analysis compares Leapfrog Acquisition Corporation Class A Ordinary Shares'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: 1.40x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | $-0.01 | $10.02 | x |
| 2018-12-31 | $4.77 | $10.02 | x |
| 2019-12-31 | $4.82 | $10.02 | x |
| 2021-12-31 | $7.91 | $10.02 | x |
| 2022-12-31 | $7.98 | $10.02 | x |
| 2025-12-31 | $7.15 | $10.02 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Leapfrog Acquisition Corporation Class A Ordinary Shares 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): 0.77%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.14%
- • Asset Turnover: 5.41x
- • Equity Multiplier: 1.04x
- Recent ROE (0.77%) is above the historical average (0.44%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 0.00% | 0.00% | 0.00x | 0.00x | $-112.82K |
| 2018 | 0.38% | 35.10% | 0.01x | 1.04x | $-14.83 Million |
| 2019 | 1.14% | 0.00% | 0.00x | 1.04x | $-13.83 Million |
| 2021 | -0.09% | -0.02% | 3.86x | 1.04x | $-25.81 Million |
| 2022 | 0.77% | 0.14% | 5.41x | 1.04x | $-23.81 Million |
Industry Comparison
This section compares Leapfrog Acquisition Corporation Class A Ordinary Shares's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $175,317,911
- Average return on equity (ROE) among peers: 1.44%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Leapfrog Acquisition Corporation Class A Ordinary Shares (LFAC) | $141.49 Million | 0.00% | 0.04x | $144.09 Million |
| Artius II Acquisition Inc. (AACB) | $214.29 Million | 0.06% | 0.07x | $233.50 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $268.87 Million |
| Ares Acquisition Corporation II (AACT) | $502.67 Million | 0.00% | 0.05x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $40.50 Million | 8.64% | 29.28x | $388.34K |
| Altenergy Acquisition Corp (AEAE) | $227.84 Million | 5.64% | 0.04x | $72.22 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $237.16 Million |
| American Exceptionalism Acquisition Corp. A (AEXA) | $328.45 Million | 0.00% | 0.06x | $391.48 Million |
| Aimei Health Technology Co., Ltd Ordinary Share (AFJK) | $69.76 Million | 0.25% | 0.01x | $38.12 Million |
| Aifeex Nexus Acquisition Corporation (AIFE) | $86.16 Million | -0.10% | 0.01x | $91.13 Million |
| AI TRANSPORTATION ACQUISITION CORP Ordinary shares (AITR) | $60.04 Million | -0.06% | 0.02x | $86.22 Million |
About Leapfrog Acquisition Corporation Class A Ordinary Shares
Leapfrog Acquisition Corporation does not have significant operations. The company focuses on effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, recapitalization, reorganization, or similar business combination with one or more businesses. It intends to identify and acquire a business focusing on energy or infrastructure on markets outside the United States. Leap… Read more