Luff Enterprises Ltd
Herbal Dispatch Inc. owns and operates cannabis e-commerce platforms in Canada and the United States. It provides cannabis and cannabis related products comprising dried flowers, pre-rolls, concentrates, vapes, edibles, oils and capsules, topicals, CBD, plants and seeds, and other accessories; and small-batch craft cannabis flower and a range of other product formats through its flagship cannabis… Read more
Luff Enterprises Ltd (LUFFF) - Net Assets
Latest net assets as of September 2025: $1.39 Million USD
Based on the latest financial reports, Luff Enterprises Ltd (LUFFF) has net assets worth $1.39 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 ($9.51 Million) and total liabilities ($8.12 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 | $1.39 Million |
| % of Total Assets | 14.63% |
| Annual Growth Rate | N/A |
| 5-Year Change | -67.12% |
| 10-Year Change | 2012.41% |
| Growth Volatility | 9885.48 |
Luff Enterprises Ltd - Net Assets Trend (2006–2024)
This chart illustrates how Luff Enterprises Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Luff Enterprises Ltd (2006–2024)
The table below shows the annual net assets of Luff Enterprises Ltd from 2006 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $2.78 Million | -34.53% |
| 2023-12-31 | $4.24 Million | -32.43% |
| 2022-12-31 | $6.28 Million | -3.18% |
| 2021-12-31 | $6.48 Million | -23.24% |
| 2020-12-31 | $8.45 Million | -36.03% |
| 2019-12-31 | $13.20 Million | -40.14% |
| 2017-12-31 | $22.05 Million | +40850.15% |
| 2016-12-31 | $53.86K | +123.64% |
| 2015-12-31 | $24.08K | -81.68% |
| 2014-12-31 | $131.45K | -96.56% |
| 2013-12-31 | $3.82 Million | -23.70% |
| 2012-12-31 | $5.01 Million | -35.53% |
| 2011-12-31 | $7.77 Million | +26.31% |
| 2010-12-31 | $6.15 Million | +118.52% |
| 2009-12-31 | $2.81 Million | +348.99% |
| 2008-12-31 | $626.86K | -5.46% |
| 2007-12-31 | $663.07K | +1894574.29% |
| 2006-12-31 | $-35.00 | -- |
Equity Component Analysis
This analysis shows how different components contribute to Luff Enterprises 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 decreased by 7810703300.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $77.17 Million | 2779.12% |
| Other Components | $3.72 Million | 133.83% |
| Total Equity | $2.78 Million | 100.00% |
Luff Enterprises Ltd Competitors by Market Cap
The table below lists competitors of Luff Enterprises Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Univa Foods Limited
NSE:UNIVAFOODS
|
$816.54K |
|
WAYFAIR
BE:1WF
|
$816.67K |
|
Tombill Mines Limited
PINK:TBLLF
|
$816.78K |
|
CCSC Technology International Holdings Limited Ordinary Shares
NASDAQ:CCTG
|
$816.98K |
|
LENNAR-A - Dusseldorf Stock Exchang
DU:LNN
|
$815.91K |
|
Deutsche Effecten- und Wechsel-Beteiligungsgesellschaft AG
XETRA:EFF
|
$815.91K |
|
TOYWF
PINK:TOYWF
|
$815.88K |
|
Aluma Infrastructure Fund 2020 Ltd
TA:ALUMA
|
$815.87K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Luff Enterprises Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 4,241,241 to 2,776,702, a change of -1,464,539 (-34.5%).
- Net loss of 2,773,000 reduced equity.
- New share issuances of 407,650 increased equity.
- Other comprehensive income increased equity by 820,310.
- Other factors increased equity by 80,501.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-2.77 Million | -99.87% |
| Share Issuances | $407.65K | +14.68% |
| Other Comprehensive Income | $820.31K | +29.54% |
| Other Changes | $80.50K | +2.9% |
| Total Change | $- | -34.53% |
Book Value vs Market Value Analysis
This analysis compares Luff Enterprises 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: 0.24x
- 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 |
|---|---|---|---|
| 2006-12-31 | $0.00 | $0.01 | x |
| 2007-12-31 | $0.99 | $0.01 | x |
| 2008-12-31 | $0.48 | $0.01 | x |
| 2009-12-31 | $1.72 | $0.01 | x |
| 2010-12-31 | $1.90 | $0.01 | x |
| 2011-12-31 | $1.51 | $0.01 | x |
| 2012-12-31 | $0.88 | $0.01 | x |
| 2013-12-31 | $0.64 | $0.01 | x |
| 2014-12-31 | $0.02 | $0.01 | x |
| 2015-12-31 | $0.00 | $0.01 | x |
| 2016-12-31 | $0.01 | $0.01 | x |
| 2017-12-31 | $2.38 | $0.01 | x |
| 2019-12-31 | $0.41 | $0.01 | x |
| 2020-12-31 | $0.23 | $0.01 | x |
| 2021-12-31 | $0.16 | $0.01 | x |
| 2022-12-31 | $0.13 | $0.01 | x |
| 2023-12-31 | $0.06 | $0.01 | x |
| 2024-12-31 | $0.04 | $0.01 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Luff Enterprises 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): -99.87%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -27.95%
- • Asset Turnover: 1.25x
- • Equity Multiplier: 2.85x
- Recent ROE (-99.87%) is above the historical average (-245.13%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 0.00% | 0.00% | 0.00x | 0.00x | $-32.50 |
| 2007 | -20.22% | -1031.14% | 0.02x | 1.07x | $-200.35K |
| 2008 | -5.78% | 0.00% | 0.00x | 1.03x | $-98.89K |
| 2009 | -23.88% | 0.00% | 0.00x | 1.04x | $-953.45K |
| 2010 | -25.30% | 0.00% | 0.00x | 1.05x | $-2.17 Million |
| 2011 | -28.59% | 0.00% | 0.00x | 1.05x | $-3.00 Million |
| 2012 | -78.73% | 0.00% | 0.00x | 1.02x | $-4.44 Million |
| 2013 | -31.69% | 0.00% | 0.00x | 1.01x | $-1.59 Million |
| 2014 | -2827.76% | 0.00% | 0.00x | 2.02x | $-3.73 Million |
| 2015 | -481.69% | -17.15% | 10.08x | 2.79x | $-118.41K |
| 2016 | -321.23% | -3.55% | 72.77x | 1.25x | $-178.39K |
| 2017 | -62.45% | -138.83% | 0.32x | 1.43x | $-15.98 Million |
| 2019 | -169.64% | -3010.05% | 0.05x | 1.04x | $-23.72 Million |
| 2020 | -76.23% | -32061.75% | 0.00x | 1.37x | $-7.28 Million |
| 2021 | -36.96% | -350.17% | 0.09x | 1.12x | $-3.04 Million |
| 2022 | -73.52% | -1447.78% | 0.04x | 1.27x | $-5.24 Million |
| 2023 | -48.83% | -43.66% | 0.58x | 1.93x | $-2.50 Million |
| 2024 | -99.87% | -27.95% | 1.25x | 2.85x | $-3.05 Million |
Industry Comparison
This section compares Luff Enterprises Ltd's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $439,452,927
- Average return on equity (ROE) among peers: -31.68%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Luff Enterprises Ltd (LUFFF) | $1.39 Million | 0.00% | 5.83x | $816.51K |
| Ascend Wellness Holdings Inc (AAWH) | $71.80 Million | -118.37% | 11.54x | $48.90 Million |
| AB Science S.A (ABSCF) | $-21.01 Million | 0.00% | 0.00x | $39.89 Million |
| Alterola Biotech Inc (ABTI) | $-294.68K | 0.00% | 0.00x | $603.58K |
| Aurora Cannabis Inc (ACB) | $521.74 Million | -156.52% | 0.78x | $195.20 Million |
| Acreage Holdings Inc (ACRDF) | $494.79 Million | -30.37% | 0.40x | $13.48K |
| Acura Pharmaceuticals Inc (ACUR) | $29.91 Million | 0.00% | 0.07x | $13.20K |
| Agra Ventures Ltd. (AGFAF) | $1.72 Million | -18.78% | 0.11x | $298.23K |
| Allergy Therapeutics plc (AGYTF) | $20.08 Million | -10.91% | 0.33x | $25.30 Million |
| Aida Pharmaceuticals Inc (AIDA) | $21.19 Million | 12.93% | 1.96x | $1.85 |
| Adcock Ingram Holdings Limited (AIHLF) | $3.25 Billion | 5.19% | 0.72x | $85.61 Million |