Aptus Value Housing Finance India Limited (APTUS) - Net Assets
Based on the latest financial reports, Aptus Value Housing Finance India Limited (APTUS) has net assets worth Rs47.96 Billion INR (≈ $518.67 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 (Rs123.96 Billion ≈ $1.34 Billion USD) and total liabilities (Rs76.00 Billion ≈ $821.91 Million USD). 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 APTUS asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs47.96 Billion |
| % of Total Assets | 38.69% |
| Annual Growth Rate | 30.25% |
| 5-Year Change | 118.07% |
| 10-Year Change | N/A |
| Growth Volatility | 42.79 |
Aptus Value Housing Finance India Limited - Net Assets Trend (2017–2025)
This chart illustrates how Aptus Value Housing Finance India Limited's net assets have evolved over time, based on quarterly financial data. Also explore Aptus Value Housing Finance India Limite asset portfolio for the complete picture of this company's asset base.
Annual Net Assets for Aptus Value Housing Finance India Limited (2017–2025)
The table below shows the annual net assets of Aptus Value Housing Finance India Limited from 2017 to 2025. For live valuation and market cap data, see APTUS stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs43.17 Billion ≈ $466.83 Million |
+14.56% |
| 2024-03-31 | Rs37.68 Billion ≈ $407.49 Million |
+12.83% |
| 2023-03-31 | Rs33.39 Billion ≈ $361.14 Million |
+14.51% |
| 2022-03-31 | Rs29.16 Billion ≈ $315.37 Million |
+47.32% |
| 2021-03-31 | Rs19.79 Billion ≈ $214.07 Million |
+15.82% |
| 2020-03-31 | Rs17.09 Billion ≈ $184.82 Million |
+144.71% |
| 2019-03-31 | Rs6.98 Billion ≈ $75.53 Million |
+19.43% |
| 2018-03-31 | Rs5.85 Billion ≈ $63.24 Million |
+12.23% |
| 2017-03-31 | Rs5.21 Billion ≈ $56.35 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Aptus Value Housing Finance India 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 grown by 2452.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs18.10 Billion | 41.93% |
| Common Stock | Rs999.63 Million | 2.32% |
| Other Comprehensive Income | Rs6.37 Billion | 14.75% |
| Other Components | Rs17.70 Billion | 41.00% |
| Total Equity | Rs43.17 Billion | 100.00% |
Aptus Value Housing Finance India Limited Competitors by Market Cap
The table below lists competitors of Aptus Value Housing Finance India Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Mercuries Life Insurance Co Ltd
TW:2867
|
$1.41 Billion |
|
Vestjysk Bank A/S
CO:VJBA
|
$1.41 Billion |
|
Daqo New Energy Corp ADR
NYSE:DQ
|
$1.41 Billion |
|
BCO LATINOAMER.D.COM.EX.E
F:D8Q
|
$1.41 Billion |
|
ZWSOFT Guangzhou Co Ltd
SHG:688083
|
$1.41 Billion |
|
Xiangtan Electrochemical Scientific Co Ltd
SHE:002125
|
$1.41 Billion |
|
Genertec Universal Medical Group Company Limited
F:5UM
|
$1.41 Billion |
|
Iluka Resources Limited
F:ILZ
|
$1.41 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Aptus Value Housing Finance India Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 37,679,238,000 to 43,166,518,000, a change of 5,487,280,000 (14.6%).
- Net income of 7,512,461,000 contributed positively to equity growth.
- Dividend payments of 2,246,796,000 reduced retained earnings.
- New share issuances of 153,216,000 increased equity.
- Other comprehensive income increased equity by 1,546,871,000.
- Other factors decreased equity by 1,478,472,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs7.51 Billion | +17.4% |
| Dividends Paid | Rs2.25 Billion | -5.2% |
| Share Issuances | Rs153.22 Million | +0.35% |
| Other Comprehensive Income | Rs1.55 Billion | +3.58% |
| Other Changes | Rs-1.48 Billion | -3.43% |
| Total Change | Rs- | 14.56% |
Book Value vs Market Value Analysis
This analysis compares Aptus Value Housing Finance India 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: 3.02x
- 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 decreased from 17.79x to 3.02x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-03-31 | Rs14.62 | Rs260.14 | x |
| 2018-03-31 | Rs12.15 | Rs260.14 | x |
| 2019-03-31 | Rs17.69 | Rs260.14 | x |
| 2020-03-31 | Rs38.42 | Rs260.14 | x |
| 2021-03-31 | Rs41.16 | Rs260.14 | x |
| 2022-03-31 | Rs59.36 | Rs260.14 | x |
| 2023-03-31 | Rs66.92 | Rs260.14 | x |
| 2024-03-31 | Rs75.22 | Rs260.14 | x |
| 2025-03-31 | Rs86.25 | Rs260.14 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Aptus Value Housing Finance India 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): 17.40%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 41.77%
- • Asset Turnover: 0.16x
- • Equity Multiplier: 2.60x
- Recent ROE (17.40%) is above the historical average (13.52%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 7.14% | 41.09% | 0.11x | 1.62x | Rs-149.11 Million |
| 2018 | 11.38% | 32.93% | 0.14x | 2.47x | Rs80.93 Million |
| 2019 | 15.96% | 33.07% | 0.14x | 3.33x | Rs416.45 Million |
| 2020 | 12.35% | 40.34% | 0.14x | 2.19x | Rs401.12 Million |
| 2021 | 13.49% | 40.56% | 0.15x | 2.28x | Rs690.00 Million |
| 2022 | 12.69% | 44.05% | 0.15x | 1.95x | Rs785.24 Million |
| 2023 | 15.06% | 44.37% | 0.16x | 2.15x | Rs1.69 Billion |
| 2024 | 16.24% | 43.42% | 0.16x | 2.39x | Rs2.35 Billion |
| 2025 | 17.40% | 41.77% | 0.16x | 2.60x | Rs3.20 Billion |
Industry Comparison
This section compares Aptus Value Housing Finance India Limited's net assets metrics with peer companies in the Mortgage Finance industry.
Industry Context
- Industry: Mortgage Finance
- Average net assets among peers: $34,709,525,889
- Average return on equity (ROE) among peers: 8.69%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Aptus Value Housing Finance India Limited (APTUS) | Rs47.96 Billion | 7.14% | 1.58x | $1.41 Billion |
| Aadhar Housing Finance Ltd (AADHARHFC) | $26.93 Billion | 0.00% | 4.06x | $2.34 Billion |
| Aavas Financiers Limited (AAVAS) | $10.98 Billion | 8.47% | 2.48x | $1.18 Billion |
| Bajaj Housing Finance (BAJAJHFL) | $60.32 Billion | 7.51% | 5.28x | $7.83 Billion |
| GIC Housing Finance Limited (GICHSGFIN) | $9.45 Billion | 15.64% | 8.76x | $88.78 Million |
| Home First Finance Company India Limited (HOMEFIRST) | $2.32 Billion | 2.59% | 1.56x | $1.33 Billion |
| INDIA SHELTER FINANCE CORPORATION LIMITED (INDIASHLTR) | $8.00 Billion | 3.80% | 0.67x | $968.40 Million |
| PNB Housing Finance Limited (PNBHOUSING) | $149.74 Billion | 10.07% | 3.84x | $2.94 Billion |
| Repco Home Finance Limited (REPCOHOME) | $34.27 Billion | 13.47% | 3.29x | $278.14 Million |
| Reliance Home Finance Limited (RHFL) | $10.38 Billion | 16.63% | 9.74x | $10.02 Million |
About Aptus Value Housing Finance India Limited
Aptus Value Housing Finance India Limited, together with its subsidiary, Aptus Finance India Private Limited, provides housing finance solutions in India. The company offers home and quasi-home loans for the purchase, construction, renovation, and extension of houses; loans against property for construction and purchase of houses; and secured, small business, and refinance loans. It also provides… Read more