Alussa Energy Acquisition Corp. II (ALUB) - Net Assets
Based on the latest financial reports, Alussa Energy Acquisition Corp. II (ALUB) has net assets worth $273.74 Million USD as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($292.38 Million) and total liabilities ($18.64 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 ALUB tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $273.74 Million |
| % of Total Assets | 93.62% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | N/A |
Alussa Energy Acquisition Corp. II - Net Assets Trend (2024–2025)
This chart illustrates how Alussa Energy Acquisition Corp. II's net assets have evolved over time, based on quarterly financial data. Explore Alussa Energy Acquisition Corp. II (ALUB) cash flow conversion to assess how effectively this company generates cash.
Annual Net Assets for Alussa Energy Acquisition Corp. II (2024–2025)
The table below shows the annual net assets of Alussa Energy Acquisition Corp. II from 2024 to 2025. For live valuation and market cap data, see ALUB market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $271.53 Million | +551590.92% |
| 2024-12-31 | $-49.23K | -- |
Equity Component Analysis
This analysis shows how different components contribute to Alussa Energy Acquisition Corp. II'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 1734080600.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $288.94 Million | 106.41% |
| Total Equity | $271.53 Million | 100.00% |
Alussa Energy Acquisition Corp. II Competitors by Market Cap
The table below lists competitors of Alussa Energy Acquisition Corp. II ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Aramis SAS
PA:ARAMI
|
$288.38 Million |
|
Orbit Technologies Ltd
TA:ORBI
|
$288.39 Million |
|
Invesco Municipal Income Opportunities Closed Fund Class Common
NYSE:OIA
|
$288.44 Million |
|
I-Sheng Electric Wire & Cable Co Ltd
TW:6115
|
$288.52 Million |
|
INTERGRATED DIA.H DL 025
F:8I8
|
$288.34 Million |
|
Qumei Furniture Group Co Ltd
SHG:603818
|
$288.33 Million |
|
Linhai Co Ltd
SHG:600099
|
$288.26 Million |
|
Taiga Building Products Ltd.
TO:TBL
|
$288.14 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Alussa Energy Acquisition Corp. II's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -49,235 to 271,526,553, a change of 271,575,788.
- Net loss of 7,403,644 reduced equity.
- New share issuances of 287,500,000 increased equity.
- Other factors decreased equity by 8,520,568.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-7.40 Million | -2.73% |
| Share Issuances | $287.50 Million | +105.88% |
| Other Changes | $-8.52 Million | -3.14% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares Alussa Energy Acquisition Corp. II'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: 0.38x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2024-12-31 | $-0.01 | $10.03 | x |
| 2025-12-31 | $26.74 | $10.03 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Alussa Energy Acquisition Corp. II 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): -2.73%
- 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 (-2.73%) is below the historical average (-1.36%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2024 | 0.00% | 0.00% | 0.00x | 0.00x | $-173.24K |
| 2025 | -2.73% | 0.00% | 0.00x | 1.07x | $-34.56 Million |
Industry Comparison
This section compares Alussa Energy Acquisition Corp. II's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $195,667,826
- Average return on equity (ROE) among peers: 8.16%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Alussa Energy Acquisition Corp. II (ALUB) | $273.74 Million | 0.00% | 0.07x | $288.36 Million |
| Artius II Acquisition Inc. (AACB) | $-60.27K | 0.00% | 0.00x | $233.06 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $267.11 Million |
| Ares Acquisition Corporation II (AACT) | $952.33 Million | 0.00% | 0.06x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $301.50 Million | 78.14% | 9.62x | $388.34K |
| Altenergy Acquisition Corp (AEAE) | $-7.47 Million | 0.00% | 0.00x | $72.22 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $236.21 Million |
| American Exceptionalism Acquisition Corp. A (AEXA) | $328.45 Million | 0.00% | 0.06x | $390.44 Million |
| Aimei Health Technology Co., Ltd Ordinary Share (AFJK) | $72.31 Million | 3.53% | 0.02x | $101.35 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 |
About Alussa Energy Acquisition Corp. II
Alussa Energy Acquisition Corp. II focuses on effecting a merger, amalgamation, capital share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses. The company was incorporated in 2024 and is based in Austin, Texas.