ADITYA VISION LTD (AVL) - Net Assets
Based on the latest financial reports, ADITYA VISION LTD (AVL) has net assets worth Rs6.39 Billion INR (≈ $69.09 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs12.00 Billion ≈ $129.72 Million USD) and total liabilities (Rs5.61 Billion ≈ $60.63 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 AVL asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs6.39 Billion |
| % of Total Assets | 53.26% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 200.2 |
ADITYA VISION LTD - Net Assets Trend (2022–2025)
This chart illustrates how ADITYA VISION LTD's net assets have evolved over time, based on quarterly financial data. Also explore AVL asset base for the complete picture of this company's asset base.
Annual Net Assets for ADITYA VISION LTD (2022–2025)
The table below shows the annual net assets of ADITYA VISION LTD from 2022 to 2025. For live valuation and market cap data, see ADITYA VISION LTD market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs-6.25 Billion ≈ $-67.64 Million |
-228.51% |
| 2024-03-31 | Rs4.87 Billion ≈ $52.64 Million |
+257.13% |
| 2023-03-31 | Rs1.36 Billion ≈ $14.74 Million |
+73.19% |
| 2022-03-31 | Rs786.91 Million ≈ $8.51 Million |
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Equity Component Analysis
This analysis shows how different components contribute to ADITYA VISION LTD'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 318.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs2.79 Billion | 47.81% |
| Common Stock | Rs128.66 Million | 2.20% |
| Other Components | Rs2.92 Billion | 49.99% |
| Total Equity | Rs5.84 Billion | 100.00% |
ADITYA VISION LTD Competitors by Market Cap
The table below lists competitors of ADITYA VISION LTD ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Finnair Oyj
HE:FIA1S
|
$732.74 Million |
|
Tropicana Corporation Bhd
KLSE:5401
|
$732.95 Million |
|
China Fortune Land Development Co Ltd
SHG:600340
|
$733.06 Million |
|
Volaris
NYSE:VLRS
|
$733.06 Million |
|
Cera Sanitaryware Limited
NSE:CERA
|
$732.50 Million |
|
Yunnan Coal & Energy Co Ltd
SHG:600792
|
$732.50 Million |
|
Pexip Holding ASA
OL:PEXIP
|
$732.20 Million |
|
Koppers Holdings Inc
NYSE:KOP
|
$732.16 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ADITYA VISION LTD's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,867,233,000 to 5,836,508,000, a change of 969,275,000 (19.9%).
- Net income of 1,054,978,000 contributed positively to equity growth.
- Dividend payments of 1,353,724 reduced retained earnings.
- New share issuances of 4,740,000 increased equity.
- Other factors decreased equity by 89,089,276.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs1.05 Billion | +18.08% |
| Dividends Paid | Rs1.35 Million | -0.02% |
| Share Issuances | Rs4.74 Million | +0.08% |
| Other Changes | Rs-89.09 Million | -1.53% |
| Total Change | Rs- | 19.91% |
Book Value vs Market Value Analysis
This analysis compares ADITYA VISION LTD'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: 11.62x
- 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 80.19x to 11.62x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-03-31 | Rs6.54 | Rs524.60 | x |
| 2023-03-31 | Rs11.33 | Rs524.60 | x |
| 2024-03-31 | Rs39.90 | Rs524.60 | x |
| 2025-03-31 | Rs45.16 | Rs524.60 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ADITYA VISION LTD 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): 18.08%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.67%
- • Asset Turnover: 158.00x
- • Equity Multiplier: 0.02x
- Recent ROE (18.08%) is below the historical average (31.45%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2022 | 44.84% | 3.92% | 2.13x | 5.35x | Rs274.13 Million |
| 2023 | 47.06% | 4.85% | 2.14x | 4.53x | Rs505.14 Million |
| 2024 | 15.83% | 4.42% | 1.99x | 1.80x | Rs283.98 Million |
| 2025 | 18.08% | 4.67% | 158.00x | 0.02x | Rs471.33 Million |
Industry Comparison
This section compares ADITYA VISION LTD's net assets metrics with peer companies in the Specialty Retail industry.
Industry Context
- Industry: Specialty Retail
- Average net assets among peers: $1,795,323,000
- Average return on equity (ROE) among peers: 4.84%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ADITYA VISION LTD (AVL) | Rs6.39 Billion | 44.84% | 0.88x | $732.65 Million |
| Archies Limited (ARCHIES) | $1.11 Billion | 2.61% | 0.39x | $5.38 Million |
| Electronics Mart India Limited (EMIL) | $4.92 Billion | 11.92% | 2.10x | $517.37 Million |
| Praxis Home Retail Limited (PRAXIS) | $-640.38 Million | 0.00% | 0.00x | $16.16 Million |
About ADITYA VISION LTD
Aditya Vision Limited engages in the retail business of consumer durables and electronics in India. The company sells digital gadgets, such as mobile phones, laptops, and tablets; entertainment solutions, including televisions, sound bars, home theaters, cameras, and accessories; home appliances comprising air conditioners, air coolers, refrigerators, and washing machines; and small appliances/co… Read more