Positron Corp
Positron Corporation develops, manufactures, and sells cardiac positron emission tomography imaging systems in the United States. The company offers Attrius PET and NeuSight PET-CT 64-slice used in non-invasive diagnosis and evaluation of coronary artery disease and supports various molecular imaging applications, including cardiology, oncology, and neurology. It also provides clinical and techni… Read more
Positron Corp (POSC) - Net Assets
Latest net assets as of September 2025: $1.36 Million USD
Based on the latest financial reports, Positron Corp (POSC) has net assets worth $1.36 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 ($3.83 Million) and total liabilities ($2.46 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 | $1.36 Million |
| % of Total Assets | 35.6% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 65.74 |
Positron Corp - Net Assets Trend (1992–2024)
This chart illustrates how Positron Corp's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Positron Corp (1992–2024)
The table below shows the annual net assets of Positron Corp from 1992 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $-412.72K | -59.76% |
| 2023-12-31 | $-258.35K | -112.91% |
| 2022-12-31 | $-121.34K | -107.48% |
| 2021-12-31 | $1.62 Million | +2850.29% |
| 2020-12-31 | $-58.97K | +91.91% |
| 2019-12-31 | $-728.74K | -2.99% |
| 2018-12-31 | $-707.62K | +15.46% |
| 2014-12-31 | $-837.00K | +92.55% |
| 2013-12-31 | $-11.24 Million | -81.60% |
| 2012-12-31 | $-6.19 Million | -115.83% |
| 2011-12-31 | $-2.87 Million | -3234.88% |
| 2010-12-31 | $-86.00K | +98.76% |
| 2009-12-31 | $-6.96 Million | -6.24% |
| 2008-12-31 | $-6.55 Million | -32.51% |
| 2007-12-31 | $-4.94 Million | -280.23% |
| 2006-12-31 | $-1.30 Million | +55.30% |
| 2005-12-31 | $-2.91 Million | -53.94% |
| 2004-12-31 | $-1.89 Million | -218.01% |
| 2003-12-31 | $-594.00K | +60.05% |
| 2002-12-31 | $-1.49 Million | -201.43% |
| 2001-12-31 | $1.47 Million | -70.19% |
| 2000-12-31 | $4.92 Million | +12.98% |
| 1999-12-31 | $4.35 Million | +177.19% |
| 1998-12-31 | $-5.64 Million | -10.29% |
| 1997-12-31 | $-5.11 Million | -677.05% |
| 1996-12-31 | $-658.00K | -150.62% |
| 1995-12-31 | $1.30 Million | -79.37% |
| 1994-12-31 | $6.30 Million | -37.62% |
| 1993-12-31 | $10.10 Million | +274.14% |
| 1992-12-31 | $-5.80 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Positron Corp'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 10948968600.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $2.73K | % |
| Other Components | $133.67 Million | % |
| Total Equity | $-412.72K | 100.00% |
Positron Corp Competitors by Market Cap
The table below lists competitors of Positron Corp ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Usio Inc
NASDAQ:USIO
|
$24.12 Million |
|
Chonbang
KO:000950
|
$24.13 Million |
|
Winix Inc
KQ:044340
|
$24.13 Million |
|
Yeong Hwa Meta
KO:012280
|
$24.13 Million |
|
Etrend Hightech
TWO:3567
|
$24.11 Million |
|
StoneBridge Ventures Inc.
KQ:330730
|
$24.11 Million |
|
Is Yatirim Ortakligi AS
IS:ISYAT
|
$24.11 Million |
|
NevGold Corp
OTCQX:NAUFF
|
$24.10 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Positron Corp's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from -258,348 to -412,724, a change of -154,376.
- Net loss of 2,388,091 reduced equity.
- Other comprehensive income increased equity by 2,493.
- Other factors increased equity by 2,231,222.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-2.39 Million | -578.62% |
| Other Comprehensive Income | $2.49K | +0.6% |
| Other Changes | $2.23 Million | +540.61% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares Positron Corp'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
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1992-12-31 | $-9206.35 | $1.70 | x |
| 1993-12-31 | $1099.87 | $1.70 | x |
| 1994-12-31 | $672.23 | $1.70 | x |
| 1995-12-31 | $132.48 | $1.70 | x |
| 1996-12-31 | $-69.07 | $1.70 | x |
| 1997-12-31 | $-418.69 | $1.70 | x |
| 1998-12-31 | $-437.98 | $1.70 | x |
| 1999-12-31 | $55.98 | $1.70 | x |
| 2000-12-31 | $25.74 | $1.70 | x |
| 2001-12-31 | $9.45 | $1.70 | x |
| 2002-12-31 | $-9.57 | $1.70 | x |
| 2003-12-31 | $-4.04 | $1.70 | x |
| 2004-12-31 | $-14.21 | $1.70 | x |
| 2005-12-31 | $-17.88 | $1.70 | x |
| 2006-12-31 | $-5.56 | $1.70 | x |
| 2007-12-31 | $-20.62 | $1.70 | x |
| 2008-12-31 | $-19.47 | $1.70 | x |
| 2009-12-31 | $-11.65 | $1.70 | x |
| 2010-12-31 | $-0.05 | $1.70 | x |
| 2011-12-31 | $-1.46 | $1.70 | x |
| 2012-12-31 | $-1.96 | $1.70 | x |
| 2013-12-31 | $-3.10 | $1.70 | x |
| 2014-12-31 | $-0.09 | $1.70 | x |
| 2018-12-31 | $-0.06 | $1.70 | x |
| 2019-12-31 | $-0.07 | $1.70 | x |
| 2020-12-31 | $-0.01 | $1.70 | x |
| 2021-12-31 | $0.09 | $1.70 | x |
| 2022-12-31 | $-0.01 | $1.70 | x |
| 2023-12-31 | $-0.01 | $1.70 | x |
| 2024-12-31 | $-0.02 | $1.70 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Positron Corp 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): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -406.48%
- • Asset Turnover: 0.33x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is above the historical average (-27.69%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1992 | 0.00% | -18.18% | 1.65x | 0.00x | $-620.00K |
| 1993 | -33.00% | -137.50% | 0.18x | 1.37x | $-4.30 Million |
| 1994 | -61.29% | -62.30% | 0.71x | 1.39x | $-4.42 Million |
| 1995 | -416.67% | -94.34% | 0.90x | 4.92x | $-5.12 Million |
| 1996 | 0.00% | -178.32% | 0.65x | 0.00x | $-6.31 Million |
| 1997 | 0.00% | -126.35% | 2.12x | 0.00x | $-3.94 Million |
| 1998 | 0.00% | -36.06% | 2.93x | 0.00x | $-160.10K |
| 1999 | -31.95% | -90.97% | 0.18x | 1.91x | $-1.83 Million |
| 2000 | 1.65% | 1.20% | 0.84x | 1.63x | $-410.80K |
| 2001 | -252.80% | -145.91% | 0.40x | 4.33x | $-3.85 Million |
| 2002 | 0.00% | -63.37% | 0.95x | 0.00x | $-2.82 Million |
| 2003 | 0.00% | 17.60% | 3.21x | 0.00x | $951.40K |
| 2004 | 0.00% | -59.64% | 1.95x | 0.00x | $-1.47 Million |
| 2005 | 0.00% | -499.48% | 0.84x | 0.00x | $-3.52 Million |
| 2006 | 0.00% | -297.61% | 0.42x | 0.00x | $-6.47 Million |
| 2007 | 0.00% | -235.12% | 1.45x | 0.00x | $-7.29 Million |
| 2008 | 0.00% | -422.15% | 1.93x | 0.00x | $-8.32 Million |
| 2009 | 0.00% | -397.58% | 1.46x | 0.00x | $-5.05 Million |
| 2010 | 0.00% | -236.28% | 0.89x | 0.00x | $-10.91 Million |
| 2011 | 0.00% | -91.87% | 2.89x | 0.00x | $-5.83 Million |
| 2012 | 0.00% | -284.01% | 1.04x | 0.00x | $-7.34 Million |
| 2013 | 0.00% | -435.83% | 0.42x | 0.00x | $-5.98 Million |
| 2014 | 0.00% | -176.26% | 0.78x | 0.00x | $-2.50 Million |
| 2018 | 0.00% | 0.87% | 2.88x | 0.00x | $83.32K |
| 2019 | 0.00% | -2.67% | 1.84x | 0.00x | $52.12K |
| 2020 | 0.00% | -7.54% | 1.82x | 0.00x | $-56.17K |
| 2021 | -36.69% | -67.47% | 0.45x | 1.21x | $-757.25K |
| 2022 | 0.00% | -392.95% | 0.41x | 0.00x | $-2.85 Million |
| 2023 | 0.00% | -223.05% | 0.42x | 0.00x | $-1.61 Million |
| 2024 | 0.00% | -406.48% | 0.33x | 0.00x | $-2.35 Million |
Industry Comparison
This section compares Positron Corp's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $694,749,556
- Average return on equity (ROE) among peers: -25.46%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Positron Corp (POSC) | $1.36 Million | 0.00% | 1.81x | $24.12 Million |
| Advanced Biomedical Technologies Inc (ABMT) | $-4.46 Million | 0.00% | 0.00x | $14.18K |
| Abbott Laboratories (ABT) | $4.82 Billion | 39.04% | 1.31x | $191.37 Billion |
| Acarix AB (publ) (ACIXF) | $1.93 Million | -127.02% | 0.21x | $26.42 Million |
| Adagio Medical Holdings, Inc Common Stock (ADGM) | $-72.62 Million | 0.00% | 0.00x | $4.05 Million |
| Adm Tronics Unltd (ADMT) | $-12.69K | 0.00% | 0.00x | $3.17 Million |
| Aethlon Medical Inc (AEMD) | $-3.07 Million | 0.00% | 0.00x | $2.79 Million |
| Acutus Medical Inc (AFIB) | $126.58 Million | -80.56% | 0.52x | $732.88K |
| Adapthealth Corp (AHCO) | $2.07 Billion | 7.56% | 1.54x | $914.25 Million |
| Allied Healthcare Products Inc. (AHPIQ) | $8.88 Million | -33.95% | 1.22x | $726.24 |
| 20/20 Biolabs, Inc. Common Stock (AIDX) | $3.39 Million | -59.65% | 0.38x | $9.18 Million |