Lotus Eye Hospital and Institute Limited
Lotus Eye Hospital and Institute Limited, a specialty eye care hospital, provides eye care and related services in India. The company offers ReLEx SMILE, a refractive lenticule extraction small incision lenticule extraction; touch free laser; lasik eye surgery; Epi-LASIK, an epithelial laser in situ keratomileusis; Intralase, a blade-free technique to create the corneal flap; Zyoptix Supracor las… Read more
Lotus Eye Hospital and Institute Limited (LOTUSEYE) - Net Assets
Latest net assets as of September 2025: ₹606.18 Million INR
Based on the latest financial reports, Lotus Eye Hospital and Institute Limited (LOTUSEYE) has net assets worth ₹606.18 Million INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹715.15 Million) and total liabilities (₹108.97 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹606.18 Million |
| % of Total Assets | 84.76% |
| Annual Growth Rate | 7.96% |
| 5-Year Change | 13.86% |
| 10-Year Change | 21.25% |
| Growth Volatility | 45.51 |
Lotus Eye Hospital and Institute Limited - Net Assets Trend (2007–2025)
This chart illustrates how Lotus Eye Hospital and Institute Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lotus Eye Hospital and Institute Limited (2007–2025)
The table below shows the annual net assets of Lotus Eye Hospital and Institute Limited from 2007 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹600.00 Million | +0.99% |
| 2024-03-31 | ₹594.09 Million | +3.18% |
| 2023-03-31 | ₹575.79 Million | +5.44% |
| 2022-03-31 | ₹546.09 Million | +3.63% |
| 2021-03-31 | ₹526.97 Million | +2.81% |
| 2020-03-31 | ₹512.57 Million | +2.27% |
| 2019-03-31 | ₹501.18 Million | -1.02% |
| 2018-03-31 | ₹506.37 Million | +1.16% |
| 2017-03-31 | ₹500.54 Million | +1.15% |
| 2016-03-31 | ₹494.85 Million | +0.20% |
| 2015-03-31 | ₹493.84 Million | -3.86% |
| 2014-03-31 | ₹513.65 Million | +0.08% |
| 2013-03-31 | ₹513.26 Million | +0.82% |
| 2012-03-31 | ₹509.11 Million | -4.24% |
| 2011-03-31 | ₹531.62 Million | +0.83% |
| 2010-03-31 | ₹527.27 Million | -0.45% |
| 2009-03-31 | ₹529.66 Million | +199.54% |
| 2008-03-31 | ₹176.82 Million | +17.03% |
| 2007-03-31 | ₹151.10 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lotus Eye Hospital and Institute 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 14308500000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹143.09 Million | 23.85% |
| Common Stock | ₹207.96 Million | 34.66% |
| Other Comprehensive Income | ₹-2.46 Million | -0.41% |
| Other Components | ₹251.41 Million | 41.90% |
| Total Equity | ₹600.00 Million | 100.00% |
Lotus Eye Hospital and Institute Limited Competitors by Market Cap
The table below lists competitors of Lotus Eye Hospital and Institute Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Raytech Holding Limited Ordinary Shares
NASDAQ:RAY
|
$7.74 Million |
|
Multi Hanna Kreasindo Tbk Pt
JK:MHKI
|
$7.74 Million |
|
IDNTT SA
F:N7W
|
$7.75 Million |
|
Amarin Printing and Publishing Public Company Limited
BK:AMARIN
|
$7.75 Million |
|
Dor Alon
TA:DRAL
|
$7.74 Million |
|
Nextplat Corp
NASDAQ:NXPL
|
$7.73 Million |
|
Planet Green Holdings Corp
NYSE MKT:PLAG
|
$7.73 Million |
|
Ultimate Games SA
WAR:ULG
|
$7.73 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lotus Eye Hospital and Institute Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 594,092,000 to 600,003,000, a change of 5,911,000 (1.0%).
- Net income of 7,393,000 contributed positively to equity growth.
- Dividend payments of 107,000 reduced retained earnings.
- Other comprehensive income decreased equity by 1,482,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹7.39 Million | +1.23% |
| Dividends Paid | ₹107.00K | -0.02% |
| Other Comprehensive Income | ₹-1.48 Million | -0.25% |
| Other Changes | ₹107.00K | +0.02% |
| Total Change | ₹- | 0.99% |
Book Value vs Market Value Analysis
This analysis compares Lotus Eye Hospital and Institute 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: 3.84x
- 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 7.32x to 3.84x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2007-03-31 | ₹14.48 | ₹106.00 | x |
| 2008-03-31 | ₹17.23 | ₹106.00 | x |
| 2009-03-31 | ₹25.47 | ₹106.00 | x |
| 2010-03-31 | ₹25.35 | ₹106.00 | x |
| 2011-03-31 | ₹25.56 | ₹106.00 | x |
| 2012-03-31 | ₹24.48 | ₹106.00 | x |
| 2013-03-31 | ₹24.68 | ₹106.00 | x |
| 2014-03-31 | ₹24.70 | ₹106.00 | x |
| 2015-03-31 | ₹23.75 | ₹106.00 | x |
| 2016-03-31 | ₹23.79 | ₹106.00 | x |
| 2017-03-31 | ₹23.67 | ₹106.00 | x |
| 2018-03-31 | ₹24.35 | ₹106.00 | x |
| 2019-03-31 | ₹24.07 | ₹106.00 | x |
| 2020-03-31 | ₹24.65 | ₹106.00 | x |
| 2021-03-31 | ₹25.34 | ₹106.00 | x |
| 2022-03-31 | ₹26.26 | ₹106.00 | x |
| 2023-03-31 | ₹27.69 | ₹106.00 | x |
| 2024-03-31 | ₹28.54 | ₹106.00 | x |
| 2025-03-31 | ₹27.60 | ₹106.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lotus Eye Hospital and Institute 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): 1.23%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.49%
- • Asset Turnover: 0.71x
- • Equity Multiplier: 1.16x
- Recent ROE (1.23%) is below the historical average (2.12%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2007 | 8.52% | 19.08% | 0.28x | 1.57x | ₹-2.24 Million |
| 2008 | 7.14% | 11.76% | 0.39x | 1.57x | ₹-5.06 Million |
| 2009 | 2.19% | 9.96% | 0.19x | 1.17x | ₹-41.34 Million |
| 2010 | -0.45% | -1.69% | 0.25x | 1.07x | ₹-55.12 Million |
| 2011 | 0.82% | 2.27% | 0.31x | 1.18x | ₹-48.81 Million |
| 2012 | -4.42% | -8.59% | 0.47x | 1.10x | ₹-73.43 Million |
| 2013 | 0.81% | 1.43% | 0.51x | 1.11x | ₹-47.18 Million |
| 2014 | 0.08% | 0.14% | 0.49x | 1.14x | ₹-50.97 Million |
| 2015 | -4.01% | -6.63% | 0.53x | 1.14x | ₹-69.19 Million |
| 2016 | 0.20% | 0.32% | 0.57x | 1.11x | ₹-48.48 Million |
| 2017 | 0.89% | 1.32% | 0.61x | 1.10x | ₹-45.61 Million |
| 2018 | 3.45% | 4.95% | 0.61x | 1.15x | ₹-33.17 Million |
| 2019 | 1.41% | 1.86% | 0.67x | 1.13x | ₹-43.04 Million |
| 2020 | 2.08% | 2.66% | 0.69x | 1.13x | ₹-40.61 Million |
| 2021 | 2.98% | 4.85% | 0.55x | 1.12x | ₹-37.02 Million |
| 2022 | 5.47% | 7.67% | 0.63x | 1.13x | ₹-24.76 Million |
| 2023 | 7.08% | 8.67% | 0.74x | 1.10x | ₹-16.80 Million |
| 2024 | 4.91% | 6.05% | 0.72x | 1.12x | ₹-30.26 Million |
| 2025 | 1.23% | 1.49% | 0.71x | 1.16x | ₹-52.61 Million |
Industry Comparison
This section compares Lotus Eye Hospital and Institute Limited's net assets metrics with peer companies in the Medical Care Facilities industry.
Industry Context
- Industry: Medical Care Facilities
- Average net assets among peers: $14,049,233,139
- Average return on equity (ROE) among peers: 7.82%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lotus Eye Hospital and Institute Limited (LOTUSEYE) | ₹606.18 Million | 8.52% | 0.18x | $7.74 Million |
| Apollo Hospitals Enterprise Limited (APOLLOHOSP) | $48.02 Billion | 3.13% | 1.38x | $8.72 Billion |
| Aster DM Healthcare Limited (ASTERDM) | $8.87 Billion | 5.90% | 0.85x | $1.48 Billion |
| Fortis Healthcare Limited (FORTIS) | $40.85 Billion | 1.77% | 2.04x | $4.64 Billion |
| GPT Healthcare Ltd (GPTHEALTH) | $2.18 Billion | 21.86% | 0.58x | $37.86 Million |
| Healthcare Global Enterprises Limited (HCG) | $2.96 Billion | -3.55% | 1.40x | $307.57 Million |
| Indraprastha Medical Corporation Limited (INDRAMEDCO) | $1.59 Billion | 16.95% | 1.52x | $183.78 Million |
| Jupiter Life Line Hospitals Limited (JLHL) | $2.37 Billion | 12.52% | 1.55x | $345.52 Million |
| Krishna Institute of Medical Sciences Limited (KIMS) | $14.11 Billion | 23.58% | 0.35x | $1.77 Billion |
| Max Healthcare Institute Limited (MAXHEALTH) | $5.49 Billion | -11.78% | 1.33x | $7.97 Billion |