LightPath Technologies Inc Net Assets
LightPath Technologies Inc net assets. Based on the latest financial reports, LightPath Technologies Inc (LPTH) has net assets worth $112.88 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 ($144.27 Million) and total liabilities ($31.38 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 LPTH year-over-year net asset growth to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $112.88 Million |
| % of Total Assets | 78.25% |
| Annual Growth Rate | 4.39% |
| 5-Year Change | -53.41% |
| 10-Year Change | 43.11% |
| Growth Volatility | 624.35 |
Net Assets of LightPath Technologies Inc (1996–2025)
Net assets of LightPath Technologies Inc from 1996 to 2025. This chart illustrates how LightPath Technologies Inc's net assets have evolved over time, based on quarterly financial data. See LightPath Technologies Inc balance sheet quality to measure how much of total assets are equity-financed.
Annual Net Assets for LightPath Technologies Inc (1996–2025)
The table below shows the annual net assets of LightPath Technologies Inc from 1996 to 2025. For live market cap and overall valuation, see LightPath Technologies Inc stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | $15.64 Million | -48.20% |
| 2024-06-30 | $30.20 Million | -16.00% |
| 2023-06-30 | $35.95 Million | +20.93% |
| 2022-06-30 | $29.73 Million | -11.45% |
| 2021-06-30 | $33.58 Million | -2.86% |
| 2020-06-30 | $34.57 Million | +3.31% |
| 2019-06-30 | $33.46 Million | -5.37% |
| 2018-06-30 | $35.36 Million | +18.96% |
| 2017-06-30 | $29.72 Million | +171.88% |
| 2016-06-30 | $10.93 Million | +36.65% |
| 2015-06-30 | $8.00 Million | +9.65% |
| 2014-06-30 | $7.30 Million | +34.37% |
| 2013-06-30 | $5.43 Million | +35.66% |
| 2012-06-30 | $4.00 Million | -0.83% |
| 2011-06-30 | $4.04 Million | -4.92% |
| 2010-06-30 | $4.24 Million | +150.98% |
| 2009-06-30 | $1.69 Million | -21.69% |
| 2008-06-30 | $2.16 Million | -47.64% |
| 2007-06-30 | $4.12 Million | -35.85% |
| 2006-06-30 | $6.43 Million | +8.42% |
| 2005-06-30 | $5.93 Million | -25.77% |
| 2004-06-30 | $7.99 Million | -28.55% |
| 2003-06-30 | $11.18 Million | -65.54% |
| 2002-06-30 | $32.44 Million | -58.42% |
| 2001-06-30 | $78.02 Million | -20.66% |
| 2000-06-30 | $98.34 Million | +3412.10% |
| 1999-06-30 | $2.80 Million | -42.86% |
| 1998-06-30 | $4.90 Million | +133.33% |
| 1997-06-30 | $2.10 Million | -53.33% |
| 1996-06-30 | $4.50 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to LightPath Technologies 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 21651675700.0% over the analyzed period, potentially due to dividend distributions or operating losses.
LightPath Technologies Inc Net Assets Breakdown (June 2025)
LightPath Technologies Inc net assets breakdown by equity component as of June 2025.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $429.49K | 2.75% |
| Other Comprehensive Income | $978.69K | 6.26% |
| Other Components | $244.95 Million | 1565.72% |
| Total Equity | $15.64 Million | 100.00% |
LightPath Technologies Inc Competitors by Market Cap
The table below lists competitors of LightPath Technologies Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hangzhou Zhengqiang Corporation Limited
SHE:301119
|
$490.46 Million |
|
Wuhan Easy Diagnosis Biomedicine Co Ltd Class A
SHE:002932
|
$490.64 Million |
|
Sella Real Estate
TA:SLARL
|
$490.76 Million |
|
China National Complete Plant Import & Export Corp Ltd
SHE:000151
|
$490.89 Million |
|
Pony Testing International Group Co
SHE:300887
|
$490.33 Million |
|
CellaVision AB
ST:CEVI
|
$490.26 Million |
|
Amper S.A.
MC:AMP
|
$490.15 Million |
|
CREDIT CORP. GROUP LTD.
F:2RC
|
$490.08 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LightPath Technologies Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 30,199,665 to 15,644,768, a change of -14,554,897 (-48.2%).
- Net loss of 14,873,182 reduced equity.
- New share issuances of 19,112,751 increased equity.
- Other comprehensive income increased equity by 468,750.
- Other factors decreased equity by 19,263,216.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-14.87 Million | -95.07% |
| Share Issuances | $19.11 Million | +122.17% |
| Other Comprehensive Income | $468.75K | +3.0% |
| Other Changes | $-19.26 Million | -123.13% |
| Total Change | $- | -48.20% |
Book Value vs Market Value Analysis
This analysis compares LightPath Technologies 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: 20.40x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 1.43x to 20.40x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1996-06-30 | $5.45 | $7.81 | x |
| 1997-06-30 | $2.51 | $7.81 | x |
| 1998-06-30 | $5.09 | $7.81 | x |
| 1999-06-30 | $5.24 | $7.81 | x |
| 2000-06-30 | $82.03 | $7.81 | x |
| 2001-06-30 | $32.74 | $7.81 | x |
| 2002-06-30 | $13.10 | $7.81 | x |
| 2003-06-30 | $4.33 | $7.81 | x |
| 2004-06-30 | $2.82 | $7.81 | x |
| 2005-06-30 | $1.79 | $7.81 | x |
| 2006-06-30 | $1.64 | $7.81 | x |
| 2007-06-30 | $0.92 | $7.81 | x |
| 2008-06-30 | $0.41 | $7.81 | x |
| 2009-06-30 | $0.27 | $7.81 | x |
| 2010-06-30 | $0.52 | $7.81 | x |
| 2011-06-30 | $0.42 | $7.81 | x |
| 2012-06-30 | $0.41 | $7.81 | x |
| 2013-06-30 | $0.42 | $7.81 | x |
| 2014-06-30 | $0.52 | $7.81 | x |
| 2015-06-30 | $0.54 | $7.81 | x |
| 2016-06-30 | $0.65 | $7.81 | x |
| 2017-06-30 | $1.37 | $7.81 | x |
| 2018-06-30 | $1.32 | $7.81 | x |
| 2019-06-30 | $1.30 | $7.81 | x |
| 2020-06-30 | $1.26 | $7.81 | x |
| 2021-06-30 | $1.28 | $7.81 | x |
| 2022-06-30 | $1.10 | $7.81 | x |
| 2023-06-30 | $1.14 | $7.81 | x |
| 2024-06-30 | $0.80 | $7.81 | x |
| 2025-06-30 | $0.38 | $7.81 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LightPath Technologies 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): -95.07%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -39.98%
- • Asset Turnover: 0.46x
- • Equity Multiplier: 5.21x
- Recent ROE (-95.07%) is below the historical average (-59.62%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1996 | -64.44% | -1450.00% | 0.04x | 1.16x | $-3.35 Million |
| 1997 | -142.86% | -428.57% | 0.26x | 1.29x | $-3.21 Million |
| 1998 | -87.76% | -537.50% | 0.13x | 1.29x | $-4.79 Million |
| 1999 | -128.57% | -327.27% | 0.35x | 1.11x | $-3.88 Million |
| 2000 | -15.88% | -688.80% | 0.02x | 1.02x | $-25.44 Million |
| 2001 | -77.88% | -232.43% | 0.31x | 1.08x | $-68.57 Million |
| 2002 | -156.23% | -405.25% | 0.34x | 1.14x | $-53.93 Million |
| 2003 | -189.54% | -312.32% | 0.54x | 1.12x | $-22.31 Million |
| 2004 | -70.08% | -67.19% | 0.86x | 1.21x | $-6.40 Million |
| 2005 | -58.68% | -29.61% | 1.54x | 1.28x | $-4.07 Million |
| 2006 | -52.40% | -27.68% | 1.33x | 1.43x | $-4.01 Million |
| 2007 | -63.39% | -19.58% | 2.01x | 1.61x | $-3.03 Million |
| 2008 | -253.17% | -61.95% | 1.61x | 2.54x | $-5.68 Million |
| 2009 | -226.05% | -51.05% | 1.28x | 3.45x | $-3.99 Million |
| 2010 | -13.22% | -6.06% | 1.24x | 1.76x | $-985.43K |
| 2011 | -39.69% | -16.02% | 1.40x | 1.76x | $-2.01 Million |
| 2012 | -21.61% | -7.66% | 1.36x | 2.07x | $-1.27 Million |
| 2013 | 3.97% | 1.83% | 1.41x | 1.54x | $-327.64K |
| 2014 | -4.29% | -2.65% | 1.11x | 1.47x | $-1.04 Million |
| 2015 | -8.94% | -5.24% | 1.07x | 1.59x | $-1.52 Million |
| 2016 | 12.94% | 8.19% | 1.11x | 1.43x | $321.42K |
| 2017 | 25.92% | 27.15% | 0.61x | 1.57x | $4.73 Million |
| 2018 | 3.00% | 3.26% | 0.69x | 1.33x | $-2.48 Million |
| 2019 | -8.01% | -7.94% | 0.73x | 1.37x | $-6.03 Million |
| 2020 | 2.51% | 2.48% | 0.74x | 1.38x | $-2.59 Million |
| 2021 | -9.49% | -8.28% | 0.70x | 1.63x | $-6.54 Million |
| 2022 | -11.91% | -9.96% | 0.70x | 1.71x | $-6.52 Million |
| 2023 | -11.26% | -12.29% | 0.62x | 1.49x | $-7.64 Million |
| 2024 | -26.51% | -25.24% | 0.66x | 1.59x | $-11.03 Million |
| 2025 | -95.07% | -39.98% | 0.46x | 5.21x | $-16.44 Million |
Industry Comparison
This section compares LightPath Technologies Inc's net assets metrics with peer companies in the Electronic Components industry.
Industry Context
- Industry: Electronic Components
- Average net assets among peers: $282,592,152
- Average return on equity (ROE) among peers: 2.99%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LightPath Technologies Inc (LPTH) | $112.88 Million | -64.44% | 0.28x | $490.39 Million |
| Allient Inc. (ALNT) | $16.60 Million | 35.54% | 0.47x | $1.50 Billion |
| Amphenol Corporation (APH) | $689.24 Million | 29.94% | 1.80x | $103.49 Billion |
| Bel Fuse A Inc (BELFA) | $48.30 Million | 7.87% | 0.10x | $406.13 Million |
| Bel Fuse B Inc (BELFB) | $340.56 Million | 21.68% | 0.68x | $2.94 Billion |
| Benchmark Electronics Inc (BHE) | $1.12 Billion | 7.23% | 0.32x | $2.55 Billion |
| Cps Technologies (CPSH) | $5.84 Million | -63.51% | 0.46x | $67.15 Million |
| CTS Corporation (CTS) | $277.18 Million | 10.78% | 0.76x | $1.36 Billion |
| Data I/O Corporation (DAIO) | $17.63 Million | -17.55% | 0.42x | $22.68 Million |
| Daktronics Inc (DAKT) | $198.29 Million | 5.22% | 0.79x | $950.09 Million |
| Deswell Industries Inc (DSWL) | $111.29 Million | -7.29% | 0.14x | $45.75 Million |
About LightPath Technologies Inc
LightPath Technologies, Inc. designs, develops, manufactures, and distributes optical systems and assemblies in the United States. It offers precision molded glass aspheric optics, molded and diamond-turned infrared aspheric lenses, spherical lenses, and other optical components used to produce products that manipulate light; and infrared products, including catalog and custom infrared optics. Th… Read more