GUD Holdings Limited
Amotiv Limited manufactures, imports, distributes, and sells automotive products in Australia, New Zealand, Thailand, rest of Asia, the United States, and internationally. It operates through 4WD Accessories & Trailering; Lighting, Power & Electrical; Powertrain & Undercar segments. The 4WD Accessories & Trailering segment manufactures, markets, and distributes towing, trailering, functional acce… Read more
GUD Holdings Limited (GUDHF) - Net Assets
Latest net assets as of December 2025: $718.62 Million USD
Based on the latest financial reports, GUD Holdings Limited (GUDHF) has net assets worth $718.62 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 ($1.59 Billion) and total liabilities ($867.36 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 | $718.62 Million |
| % of Total Assets | 45.31% |
| Annual Growth Rate | 9.55% |
| 5-Year Change | 86.3% |
| 10-Year Change | 163.73% |
| Growth Volatility | 31.24 |
GUD Holdings Limited - Net Assets Trend (1989–2025)
This chart illustrates how GUD Holdings 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 GUD Holdings Limited (1989–2025)
The table below shows the annual net assets of GUD Holdings Limited from 1989 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | $724.30 Million | -22.42% |
| 2024-06-30 | $933.67 Million | +4.97% |
| 2023-06-30 | $889.46 Million | +4.97% |
| 2022-06-30 | $847.37 Million | +117.95% |
| 2021-06-30 | $388.78 Million | +41.49% |
| 2020-06-30 | $274.79 Million | -1.38% |
| 2019-06-30 | $278.64 Million | +5.02% |
| 2018-06-30 | $265.32 Million | +32.06% |
| 2017-06-30 | $200.91 Million | -26.84% |
| 2016-06-30 | $274.64 Million | -22.89% |
| 2015-06-30 | $356.16 Million | +70.19% |
| 2014-06-30 | $209.28 Million | -12.47% |
| 2013-06-30 | $239.10 Million | -12.63% |
| 2012-06-30 | $273.66 Million | +6.22% |
| 2011-06-30 | $257.64 Million | +18.12% |
| 2010-06-30 | $218.12 Million | +66.35% |
| 2009-06-30 | $131.12 Million | +9.18% |
| 2008-06-30 | $120.09 Million | -13.77% |
| 2007-06-30 | $139.28 Million | -1.53% |
| 2006-06-30 | $141.44 Million | +4.21% |
| 2005-06-30 | $135.73 Million | -4.85% |
| 2004-06-30 | $142.64 Million | +12.48% |
| 2003-06-30 | $126.81 Million | +4.17% |
| 2002-06-30 | $121.74 Million | -6.92% |
| 2001-06-30 | $130.79 Million | +2.44% |
| 2000-06-30 | $127.67 Million | +2.20% |
| 1999-06-30 | $124.93 Million | -1.30% |
| 1998-06-30 | $126.57 Million | -0.30% |
| 1997-06-30 | $126.95 Million | +100.78% |
| 1996-06-30 | $63.23 Million | +10.94% |
| 1995-06-30 | $56.99 Million | +34.87% |
| 1994-06-30 | $42.26 Million | +5.02% |
| 1993-06-30 | $40.24 Million | +15.22% |
| 1992-06-30 | $34.92 Million | +9.84% |
| 1991-06-30 | $31.79 Million | -1.04% |
| 1990-06-30 | $32.13 Million | +18.21% |
| 1989-06-30 | $27.18 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to GUD Holdings 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 1850.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $71.80 Million | 9.91% |
| Common Stock | $630.40 Million | 87.04% |
| Other Comprehensive Income | $22.10 Million | 3.05% |
| Total Equity | $724.30 Million | 100.00% |
GUD Holdings Limited Competitors by Market Cap
The table below lists competitors of GUD Holdings Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Huizhou China Eagle Electronic Technology Co Ltd
SHE:002579
|
$671.31 Million |
|
Shandong Mining Machinery Group Co Ltd
SHE:002526
|
$671.39 Million |
|
Sichuan Expressway Company Limited
F:EXF1
|
$671.41 Million |
|
Hangzhou Sunrise Technology Co Ltd
SHE:300360
|
$671.46 Million |
|
Shenzhen Topraysolar Co Ltd
SHE:002218
|
$670.55 Million |
|
RENEWI LS 1
F:1K5A
|
$670.42 Million |
|
Senior plc
PINK:SNIRF
|
$670.33 Million |
|
Xiamen Kingdomway Group Co
SHE:002626
|
$670.28 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in GUD Holdings Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 933,667,000 to 724,300,000, a change of -209,367,000 (-22.4%).
- Net loss of 106,300,000 reduced equity.
- Dividend payments of 56,700,000 reduced retained earnings.
- Share repurchases of 49,200,000 reduced equity.
- Other comprehensive income increased equity by 2,766,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-106.30 Million | -14.68% |
| Dividends Paid | $56.70 Million | -7.83% |
| Share Repurchases | $49.20 Million | -6.79% |
| Other Comprehensive Income | $2.77 Million | +0.38% |
| Other Changes | $67.00K | +0.01% |
| Total Change | $- | -22.42% |
Book Value vs Market Value Analysis
This analysis compares GUD Holdings 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: 1.14x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 6.56x to 1.14x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1989-06-30 | $0.91 | $5.94 | x |
| 1990-06-30 | $0.97 | $5.94 | x |
| 1991-06-30 | $0.95 | $5.94 | x |
| 1992-06-30 | $1.02 | $5.94 | x |
| 1993-06-30 | $1.16 | $5.94 | x |
| 1994-06-30 | $1.20 | $5.94 | x |
| 1995-06-30 | $1.59 | $5.94 | x |
| 1996-06-30 | $1.58 | $5.94 | x |
| 1997-06-30 | $2.14 | $5.94 | x |
| 1998-06-30 | $2.20 | $5.94 | x |
| 1999-06-30 | $1.86 | $5.94 | x |
| 2000-06-30 | $1.82 | $5.94 | x |
| 2001-06-30 | $1.89 | $5.94 | x |
| 2002-06-30 | $1.86 | $5.94 | x |
| 2003-06-30 | $2.00 | $5.94 | x |
| 2004-06-30 | $2.28 | $5.94 | x |
| 2005-06-30 | $2.18 | $5.94 | x |
| 2006-06-30 | $2.29 | $5.94 | x |
| 2007-06-30 | $2.25 | $5.94 | x |
| 2008-06-30 | $1.95 | $5.94 | x |
| 2009-06-30 | $2.19 | $5.94 | x |
| 2010-06-30 | $3.49 | $5.94 | x |
| 2011-06-30 | $3.66 | $5.94 | x |
| 2012-06-30 | $3.78 | $5.94 | x |
| 2013-06-30 | $3.24 | $5.94 | x |
| 2014-06-30 | $2.92 | $5.94 | x |
| 2015-06-30 | $4.43 | $5.94 | x |
| 2016-06-30 | $2.82 | $5.94 | x |
| 2017-06-30 | $2.32 | $5.94 | x |
| 2018-06-30 | $3.05 | $5.94 | x |
| 2019-06-30 | $3.10 | $5.94 | x |
| 2020-06-30 | $3.05 | $5.94 | x |
| 2021-06-30 | $4.11 | $5.94 | x |
| 2022-06-30 | $7.05 | $5.94 | x |
| 2023-06-30 | $6.25 | $5.94 | x |
| 2024-06-30 | $6.57 | $5.94 | x |
| 2025-06-30 | $5.20 | $5.94 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently GUD Holdings 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): -14.68%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -10.66%
- • Asset Turnover: 0.62x
- • Equity Multiplier: 2.21x
- Recent ROE (-14.68%) is below the historical average (11.22%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1989 | -0.33% | -0.16% | 1.33x | 1.54x | $-2.78 Million |
| 1990 | -0.19% | -0.11% | 1.20x | 1.46x | $-3.24 Million |
| 1991 | -0.14% | -0.08% | 1.24x | 1.43x | $-3.19 Million |
| 1997 | 11.30% | 4.80% | 1.22x | 1.93x | $1.66 Million |
| 1998 | 1.32% | 0.00% | 0.00x | 2.08x | $-10.98 Million |
| 1999 | 2.00% | 0.00% | 0.00x | 2.17x | $-9.99 Million |
| 2000 | 8.64% | 0.00% | 0.00x | 1.97x | $-1.74 Million |
| 2001 | 8.16% | 3.13% | 1.28x | 2.05x | $-2.40 Million |
| 2002 | 5.26% | 1.75% | 1.60x | 1.88x | $-5.77 Million |
| 2003 | 17.16% | 5.84% | 1.60x | 1.83x | $9.08 Million |
| 2005 | 21.31% | 7.32% | 1.61x | 1.81x | $15.35 Million |
| 2006 | 28.42% | 8.69% | 1.69x | 1.94x | $26.05 Million |
| 2007 | 24.16% | 6.49% | 1.60x | 2.33x | $19.72 Million |
| 2008 | 31.14% | 7.97% | 1.55x | 2.52x | $25.39 Million |
| 2009 | 26.54% | 7.43% | 1.54x | 2.31x | $21.69 Million |
| 2010 | 21.26% | 9.77% | 1.40x | 1.56x | $24.55 Million |
| 2011 | 15.39% | 6.69% | 1.18x | 1.95x | $13.89 Million |
| 2012 | 33.90% | 15.23% | 1.42x | 1.57x | $65.40 Million |
| 2013 | 13.16% | 5.28% | 1.41x | 1.76x | $7.55 Million |
| 2014 | 8.45% | 2.99% | 1.34x | 2.12x | $-3.24 Million |
| 2015 | 10.23% | 5.44% | 1.19x | 1.59x | $748.50K |
| 2016 | -17.70% | -7.23% | 0.96x | 2.54x | $-67.35 Million |
| 2017 | -3.66% | -1.72% | 0.92x | 2.30x | $-27.44 Million |
| 2018 | 19.02% | 12.72% | 0.79x | 1.89x | $23.94 Million |
| 2019 | 21.37% | 13.72% | 0.78x | 1.99x | $31.69 Million |
| 2020 | 15.90% | 9.97% | 0.67x | 2.39x | $16.20 Million |
| 2021 | 15.68% | 10.95% | 0.66x | 2.16x | $22.09 Million |
| 2022 | 3.23% | 3.27% | 0.44x | 2.26x | $-57.40 Million |
| 2023 | 11.01% | 9.44% | 0.58x | 2.02x | $8.97 Million |
| 2024 | 10.58% | 10.01% | 0.55x | 1.92x | $5.44 Million |
| 2025 | -14.68% | -10.66% | 0.62x | 2.21x | $-178.73 Million |
Industry Comparison
This section compares GUD Holdings Limited's net assets metrics with peer companies in the Auto Parts industry.
Industry Context
- Industry: Auto Parts
- Average net assets among peers: $94,031,693,577
- Average return on equity (ROE) among peers: 7.83%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| GUD Holdings Limited (GUDHF) | $718.62 Million | -0.33% | 1.21x | $670.59 Million |
| Altisource Asset Management Corporation (AAMCF) | $-166.58 Million | 0.00% | 0.00x | $94.00 |
| Advance Auto Parts Inc (AAP) | $919.77 Million | 25.52% | 1.76x | $3.10 Billion |
| AB Dynamics plc (ABDDF) | $125.16 Million | 8.78% | 0.36x | $390.81 Million |
| Adient PLC (ADNT) | $4.62 Billion | 18.98% | 1.85x | $1.57 Billion |
| Agristar Inc (AGRS) | $687.77K | -63.01% | 1.48x | $99.67 |
| Akebono Brake Industry Co. Ltd (AKBIF) | $54.74 Billion | 12.11% | 1.84x | $73.29 Million |
| Allison Transmission Holdings Inc (ALSN) | $1.40 Billion | 16.35% | 2.44x | $9.85 Billion |
| Autoliv Inc (ALV) | $3.78 Billion | 12.79% | 0.74x | $7.75 Billion |
| Aptiv PLC (APTV) | $3.01 Billion | 44.84% | 2.56x | $15.18 Billion |
| Aisin Seiki Co Ltd (ASEKY) | $871.89 Billion | 1.90% | 1.27x | $5.03 Billion |