Melar Acquisition Corp. I Unit (MACIU) - Net Assets
Based on the latest financial reports, Melar Acquisition Corp. I Unit (MACIU) has net assets worth $164.42 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 ($175.31 Million) and total liabilities ($10.89 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. Check asset resilience ratio of Melar Acquisition Corp. I Unit to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $164.42 Million |
| % of Total Assets | 93.79% |
| Annual Growth Rate | 3.49% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | N/A |
Melar Acquisition Corp. I Unit - Net Assets Trend (2024–2025)
This chart illustrates how Melar Acquisition Corp. I Unit's net assets have evolved over time, based on quarterly financial data. Also explore Melar Acquisition Corp. I Unit balance sheet assets for the complete picture of this company's asset base.
Annual Net Assets for Melar Acquisition Corp. I Unit (2024–2025)
The table below shows the annual net assets of Melar Acquisition Corp. I Unit from 2024 to 2025. For live valuation and market cap data, see Melar Acquisition Corp. I Unit (MACIU) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $164.42 Million | +3.49% |
| 2024-12-31 | $158.88 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Melar Acquisition Corp. I Unit'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 145953100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $171.41 Million | 104.25% |
| Total Equity | $164.42 Million | 100.00% |
Melar Acquisition Corp. I Unit Competitors by Market Cap
The table below lists competitors of Melar Acquisition Corp. I Unit ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Indian Hume Pipe Company Limited
NSE:INDIANHUME
|
$186.30 Million |
|
Mayer Steel Pipe Corp
TW:2020
|
$186.35 Million |
|
Kongsberg Automotive Holding ASA
OL:KOA
|
$186.41 Million |
|
Shih Wei Navigation Co Ltd
TW:5608
|
$186.42 Million |
|
VIA Labs Inc
TW:6756
|
$186.26 Million |
|
Copley Acquisition Corp
NYSE:COPL
|
$186.26 Million |
|
HIL Limited
NSE:HIL
|
$186.09 Million |
|
Sonadezi Chau Duc Shareholding Co
VN:SZC
|
$186.00 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Melar Acquisition Corp. I Unit's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 158,880,364 to 164,419,794, a change of 5,539,430 (3.5%).
- Net income of 5,539,430 contributed positively to equity growth.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $5.54 Million | +3.37% |
| Total Change | $- | 3.49% |
Book Value vs Market Value Analysis
This analysis compares Melar Acquisition Corp. I Unit'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 1.47x 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 |
|---|---|---|---|
| 2024-12-31 | $7.35 | $10.80 | x |
| 2025-12-31 | $10.28 | $10.80 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Melar Acquisition Corp. I Unit 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): 3.37%
- 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: 1.07x
- Recent ROE (3.37%) is above the historical average (3.01%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2024 | 2.65% | 0.00% | 0.00x | 1.04x | $-11.68 Million |
| 2025 | 3.37% | 0.00% | 0.00x | 1.07x | $-10.90 Million |
Industry Comparison
This section compares Melar Acquisition Corp. I Unit's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $17,406,987
- Average return on equity (ROE) among peers: 0.84%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Melar Acquisition Corp. I Unit (MACIU) | $164.42 Million | 2.65% | 0.07x | $186.30 Million |
| Artius II Acquisition Inc. Class A Ordinary Shares (AACB) | $-60.27K | 0.00% | 0.00x | $230.18 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $265.09 Million |
| Ares Acquisition Corporation II (AACT) | $11.15K | -0.14% | 45.93x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $-435.70 Million | 0.00% | 0.00x | $409.92K |
| Altenergy Acquisition Corp (AEAE) | $227.84 Million | 5.64% | 0.04x | $72.25 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $235.74 Million |
| Aimei Health Technology Co., Ltd Ordinary Share (AFJK) | $72.31 Million | 3.53% | 0.02x | $163.82 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 |
| Alchemy Investments Acquisition Corp 1 Class A Ordinary Shares (ALCY) | $41.25K | -0.54% | 28.48x | $49.57 Million |
About Melar Acquisition Corp. I Unit
Melar Acquisition Corp. I does not have significant operations. It intends to effect a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses or entities. Melar Acquisition Corp. was incorporated in 2024 and is based in New York, New York.