Lotus Eye Hospital and Institute Limited (LOTUSEYE) - Net Assets
Based on the latest financial reports, Lotus Eye Hospital and Institute Limited (LOTUSEYE) has net assets worth Rs606.18 Million INR (≈ $6.56 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 (Rs715.15 Million ≈ $7.73 Million USD) and total liabilities (Rs108.97 Million ≈ $1.18 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 financial resilience of Lotus Eye Hospital and Institute Limited to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs606.18 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. Also explore how large is Lotus Eye Hospital and Institute Limited's balance sheet for the complete picture of this company's asset base.
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. For live valuation and market cap data, see Lotus Eye Hospital and Institute Limited (LOTUSEYE) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs600.00 Million ≈ $6.49 Million |
+0.99% |
| 2024-03-31 | Rs594.09 Million ≈ $6.42 Million |
+3.18% |
| 2023-03-31 | Rs575.79 Million ≈ $6.23 Million |
+5.44% |
| 2022-03-31 | Rs546.09 Million ≈ $5.91 Million |
+3.63% |
| 2021-03-31 | Rs526.97 Million ≈ $5.70 Million |
+2.81% |
| 2020-03-31 | Rs512.57 Million ≈ $5.54 Million |
+2.27% |
| 2019-03-31 | Rs501.18 Million ≈ $5.42 Million |
-1.02% |
| 2018-03-31 | Rs506.37 Million ≈ $5.48 Million |
+1.16% |
| 2017-03-31 | Rs500.54 Million ≈ $5.41 Million |
+1.15% |
| 2016-03-31 | Rs494.85 Million ≈ $5.35 Million |
+0.20% |
| 2015-03-31 | Rs493.84 Million ≈ $5.34 Million |
-3.86% |
| 2014-03-31 | Rs513.65 Million ≈ $5.55 Million |
+0.08% |
| 2013-03-31 | Rs513.26 Million ≈ $5.55 Million |
+0.82% |
| 2012-03-31 | Rs509.11 Million ≈ $5.51 Million |
-4.24% |
| 2011-03-31 | Rs531.62 Million ≈ $5.75 Million |
+0.83% |
| 2010-03-31 | Rs527.27 Million ≈ $5.70 Million |
-0.45% |
| 2009-03-31 | Rs529.66 Million ≈ $5.73 Million |
+199.54% |
| 2008-03-31 | Rs176.82 Million ≈ $1.91 Million |
+17.03% |
| 2007-03-31 | Rs151.10 Million ≈ $1.63 Million |
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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 | Rs143.09 Million | 23.85% |
| Common Stock | Rs207.96 Million | 34.66% |
| Other Comprehensive Income | Rs-2.46 Million | -0.41% |
| Other Components | Rs251.41 Million | 41.90% |
| Total Equity | Rs600.00 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 |
|---|---|
|
FatPipe, Inc. Common Stock
NASDAQ:FATN
|
$26.73 Million |
|
Allianz Technology Trust PLC
LSE:ATT
|
$26.76 Million |
|
Interhides Public Company Limited
BK:IHL
|
$26.79 Million |
|
JTC PLC
LSE:JTC
|
$26.79 Million |
|
Eildon Capital Group
AU:EDC
|
$26.72 Million |
|
Micro-X Ltd
AU:MX1
|
$26.71 Million |
|
CPI Aerostructures Inc
NYSE:CVU
|
$26.71 Million |
|
Sanatana Resources
V:STA
|
$26.71 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 | Rs7.39 Million | +1.23% |
| Dividends Paid | Rs107.00K | -0.02% |
| Other Comprehensive Income | Rs-1.48 Million | -0.25% |
| Other Changes | Rs107.00K | +0.02% |
| Total Change | Rs- | 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: 4.31x
- 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 8.21x to 4.31x 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 | Rs14.48 | Rs118.87 | x |
| 2008-03-31 | Rs17.23 | Rs118.87 | x |
| 2009-03-31 | Rs25.47 | Rs118.87 | x |
| 2010-03-31 | Rs25.35 | Rs118.87 | x |
| 2011-03-31 | Rs25.56 | Rs118.87 | x |
| 2012-03-31 | Rs24.48 | Rs118.87 | x |
| 2013-03-31 | Rs24.68 | Rs118.87 | x |
| 2014-03-31 | Rs24.70 | Rs118.87 | x |
| 2015-03-31 | Rs23.75 | Rs118.87 | x |
| 2016-03-31 | Rs23.79 | Rs118.87 | x |
| 2017-03-31 | Rs23.67 | Rs118.87 | x |
| 2018-03-31 | Rs24.35 | Rs118.87 | x |
| 2019-03-31 | Rs24.07 | Rs118.87 | x |
| 2020-03-31 | Rs24.65 | Rs118.87 | x |
| 2021-03-31 | Rs25.34 | Rs118.87 | x |
| 2022-03-31 | Rs26.26 | Rs118.87 | x |
| 2023-03-31 | Rs27.69 | Rs118.87 | x |
| 2024-03-31 | Rs28.54 | Rs118.87 | x |
| 2025-03-31 | Rs27.60 | Rs118.87 | 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 | Rs-2.24 Million |
| 2008 | 7.14% | 11.76% | 0.39x | 1.57x | Rs-5.06 Million |
| 2009 | 2.19% | 9.96% | 0.19x | 1.17x | Rs-41.34 Million |
| 2010 | -0.45% | -1.69% | 0.25x | 1.07x | Rs-55.12 Million |
| 2011 | 0.82% | 2.27% | 0.31x | 1.18x | Rs-48.81 Million |
| 2012 | -4.42% | -8.59% | 0.47x | 1.10x | Rs-73.43 Million |
| 2013 | 0.81% | 1.43% | 0.51x | 1.11x | Rs-47.18 Million |
| 2014 | 0.08% | 0.14% | 0.49x | 1.14x | Rs-50.97 Million |
| 2015 | -4.01% | -6.63% | 0.53x | 1.14x | Rs-69.19 Million |
| 2016 | 0.20% | 0.32% | 0.57x | 1.11x | Rs-48.48 Million |
| 2017 | 0.89% | 1.32% | 0.61x | 1.10x | Rs-45.61 Million |
| 2018 | 3.45% | 4.95% | 0.61x | 1.15x | Rs-33.17 Million |
| 2019 | 1.41% | 1.86% | 0.67x | 1.13x | Rs-43.04 Million |
| 2020 | 2.08% | 2.66% | 0.69x | 1.13x | Rs-40.61 Million |
| 2021 | 2.98% | 4.85% | 0.55x | 1.12x | Rs-37.02 Million |
| 2022 | 5.47% | 7.67% | 0.63x | 1.13x | Rs-24.76 Million |
| 2023 | 7.08% | 8.67% | 0.74x | 1.10x | Rs-16.80 Million |
| 2024 | 4.91% | 6.05% | 0.72x | 1.12x | Rs-30.26 Million |
| 2025 | 1.23% | 1.49% | 0.71x | 1.16x | Rs-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: $20,583,863,667
- Average return on equity (ROE) among peers: 5.95%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lotus Eye Hospital and Institute Limited (LOTUSEYE) | Rs606.18 Million | 8.52% | 0.18x | $26.73 Million |
| Apollo Hospitals Enterprise Limited (APOLLOHOSP) | $25.19 Billion | 8.42% | 0.70x | $11.87 Billion |
| Aster DM Healthcare Limited (ASTERDM) | $31.90 Billion | 8.43% | 1.35x | $3.92 Billion |
| GPT Healthcare Ltd (GPTHEALTH) | $2.48 Billion | 20.14% | 0.55x | $122.84 Million |
| Healthcare Global Enterprises Limited (HCG) | $4.90 Billion | 4.52% | 1.50x | $873.06 Million |
| Jupiter Life Line Hospitals Limited (JLHL) | $2.88 Billion | 17.73% | 2.15x | $869.25 Million |
| Krishna Institute of Medical Sciences Limited (KIMS) | $5.67 Billion | -8.43% | 0.98x | $2.89 Billion |
| Max Healthcare Institute Limited (MAXHEALTH) | $93.81 Billion | 11.47% | 0.62x | $10.45 Billion |
| Max India Limited (MAXIND) | $4.92 Billion | -11.45% | 0.39x | $88.24 Million |
| Global Health Limited (MEDANTA) | $13.50 Billion | 2.69% | 0.98x | $3.25 Billion |
About 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