Lupatech S.A (LUPA3) - Net Assets
Based on the latest financial reports, Lupatech S.A (LUPA3) has net assets worth R$74.47 Million BRL (≈ $14.61 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 (R$480.10 Million ≈ $94.20 Million USD) and total liabilities (R$405.63 Million ≈ $79.59 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 Lupatech S.A tangible equity quality to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | R$74.47 Million |
| % of Total Assets | 15.51% |
| Annual Growth Rate | 3.06% |
| 5-Year Change | -48.67% |
| 10-Year Change | 66.93% |
| Growth Volatility | 77.54 |
Lupatech S.A - Net Assets Trend (2003–2025)
This chart illustrates how Lupatech S.A's net assets have evolved over time, based on quarterly financial data. See LUPA3 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Lupatech S.A (2003–2025)
The table below shows the annual net assets of Lupatech S.A from 2003 to 2025. For live valuation and market cap data, see LUPA3 market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | R$74.47 Million ≈ $14.61 Million |
-46.18% |
| 2024-12-31 | R$138.38 Million ≈ $27.15 Million |
-13.28% |
| 2023-12-31 | R$159.56 Million ≈ $31.31 Million |
-14.99% |
| 2022-12-31 | R$187.71 Million ≈ $36.83 Million |
+29.39% |
| 2021-12-31 | R$145.07 Million ≈ $28.47 Million |
+3.47% |
| 2020-12-31 | R$140.20 Million ≈ $27.51 Million |
+40.81% |
| 2019-12-31 | R$99.56 Million ≈ $19.54 Million |
-25.25% |
| 2018-12-31 | R$133.19 Million ≈ $26.14 Million |
+18.77% |
| 2017-12-31 | R$112.14 Million ≈ $22.00 Million |
+151.38% |
| 2016-12-31 | R$44.61 Million ≈ $8.75 Million |
-52.19% |
| 2015-12-31 | R$93.31 Million ≈ $18.31 Million |
-2.14% |
| 2014-12-31 | R$95.36 Million ≈ $18.71 Million |
+116.92% |
| 2013-12-31 | R$-563.49 Million ≈ $-110.57 Million |
-196.96% |
| 2012-12-31 | R$-189.75 Million ≈ $-37.23 Million |
-333.87% |
| 2011-12-31 | R$-43.73 Million ≈ $-8.58 Million |
-123.72% |
| 2010-12-31 | R$184.35 Million ≈ $36.17 Million |
-35.82% |
| 2009-12-31 | R$287.26 Million ≈ $56.37 Million |
-7.34% |
| 2008-12-31 | R$310.01 Million ≈ $60.83 Million |
+20.75% |
| 2007-12-31 | R$256.74 Million ≈ $50.38 Million |
+4.49% |
| 2006-12-31 | R$245.72 Million ≈ $48.21 Million |
+258.83% |
| 2005-12-31 | R$68.48 Million ≈ $13.44 Million |
+41.60% |
| 2004-12-31 | R$48.36 Million ≈ $9.49 Million |
+26.03% |
| 2003-12-31 | R$38.37 Million ≈ $7.53 Million |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Lupatech S.A'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 819324.5% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | R$1.93 Billion | 2588.52% |
| Other Comprehensive Income | R$219.44 Million | 294.67% |
| Total Equity | R$74.47 Million | 100.00% |
Lupatech S.A Competitors by Market Cap
The table below lists competitors of Lupatech S.A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Wira Global Solusi Tbk PT
JK:WGSH
|
$6.96 Million |
|
DTI Group Ltd
AU:DTI
|
$6.97 Million |
|
Destiny Media Technologies Inc
V:DSY
|
$6.97 Million |
|
Addex Therapeutics Ltd
SW:ADXN
|
$6.98 Million |
|
Babylon Pump & Power Ltd
AU:BPP
|
$6.96 Million |
|
Hays plc
LSE:HAS
|
$6.96 Million |
|
Signature Resources Ltd
V:SGU
|
$6.96 Million |
|
Evergreen Lithium Ltd
AU:EG1
|
$6.96 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lupatech S.A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 138,380,000 to 74,470,000, a change of -63,910,000 (-46.2%).
- Net loss of 60,176,000 reduced equity.
- Other comprehensive income decreased equity by 9,062,000.
- Other factors increased equity by 5,328,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | R$-60.18 Million | -80.81% |
| Other Comprehensive Income | R$-9.06 Million | -12.17% |
| Other Changes | R$5.33 Million | +7.15% |
| Total Change | R$- | -46.18% |
Book Value vs Market Value Analysis
This analysis compares Lupatech S.A'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: 0.48x
- 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.
- The price-to-book ratio has increased from 0.00x to 0.48x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-12-31 | R$254.11 | R$0.76 | x |
| 2006-12-31 | R$910.58 | R$0.76 | x |
| 2008-12-31 | R$1103.65 | R$0.76 | x |
| 2009-12-31 | R$1016.62 | R$0.76 | x |
| 2010-12-31 | R$646.62 | R$0.76 | x |
| 2011-12-31 | R$-196.26 | R$0.76 | x |
| 2012-12-31 | R$-673.14 | R$0.76 | x |
| 2013-12-31 | R$-1604.24 | R$0.76 | x |
| 2014-12-31 | R$32.22 | R$0.76 | x |
| 2015-12-31 | R$8.91 | R$0.76 | x |
| 2016-12-31 | R$4.26 | R$0.76 | x |
| 2017-12-31 | R$8.19 | R$0.76 | x |
| 2018-12-31 | R$4.99 | R$0.76 | x |
| 2019-12-31 | R$5.87 | R$0.76 | x |
| 2020-12-31 | R$8.38 | R$0.76 | x |
| 2021-12-31 | R$8.79 | R$0.76 | x |
| 2022-12-31 | R$6.18 | R$0.76 | x |
| 2023-12-31 | R$3.89 | R$0.76 | x |
| 2024-12-31 | R$3.28 | R$0.76 | x |
| 2025-12-31 | R$1.60 | R$0.76 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lupatech S.A 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): -80.81%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -115.60%
- • Asset Turnover: 0.11x
- • Equity Multiplier: 6.45x
- Recent ROE (-80.81%) is below the historical average (-39.43%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2003 | 10.31% | 4.70% | 1.18x | 1.85x | R$120.30K |
| 2004 | 36.99% | 14.41% | 1.36x | 1.89x | R$13.07 Million |
| 2005 | 46.72% | 18.50% | 1.13x | 2.24x | R$25.18 Million |
| 2006 | 9.69% | 10.65% | 0.39x | 2.32x | R$-769.90K |
| 2008 | -8.43% | -3.71% | 0.41x | 5.59x | R$-57.15 Million |
| 2009 | 5.36% | 2.78% | 0.38x | 5.14x | R$-13.32 Million |
| 2010 | -40.10% | -12.58% | 0.40x | 7.92x | R$-91.41 Million |
| 2011 | 0.00% | -42.14% | 0.38x | 0.00x | R$-237.27 Million |
| 2012 | 0.00% | -90.43% | 0.38x | 0.00x | R$-541.08 Million |
| 2013 | 0.00% | -67.01% | 0.40x | 0.00x | R$-322.44 Million |
| 2014 | -661.73% | -164.20% | 0.38x | 10.72x | R$-640.54 Million |
| 2015 | -80.52% | -28.01% | 0.33x | 8.72x | R$-84.47 Million |
| 2016 | 16.52% | 5.32% | 0.22x | 14.40x | R$2.91 Million |
| 2017 | -6.39% | -4.88% | 0.20x | 6.70x | R$-14.07 Million |
| 2018 | -114.30% | -76.42% | 0.22x | 6.88x | R$-105.17 Million |
| 2019 | -26.29% | -80.11% | 0.06x | 5.07x | R$-36.13 Million |
| 2020 | 14.68% | 37.70% | 0.11x | 3.51x | R$6.56 Million |
| 2021 | -28.50% | -44.19% | 0.19x | 3.47x | R$-55.85 Million |
| 2022 | 29.23% | 49.70% | 0.19x | 3.05x | R$36.10 Million |
| 2023 | 33.00% | 61.03% | 0.18x | 3.03x | R$36.69 Million |
| 2024 | -22.96% | -25.80% | 0.24x | 3.68x | R$-45.61 Million |
| 2025 | -80.81% | -115.60% | 0.11x | 6.45x | R$-67.62 Million |
Industry Comparison
This section compares Lupatech S.A's net assets metrics with peer companies in the Oil & Gas Equipment & Services industry.
Industry Context
- Industry: Oil & Gas Equipment & Services
- Average net assets among peers: $-8,798,348,000
- Average return on equity (ROE) among peers: 0.00%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lupatech S.A (LUPA3) | R$74.47 Million | 10.31% | 5.45x | $6.96 Million |
| OSX Brasil S.A (OSXB3) | $-8.80 Billion | 0.00% | 0.00x | $858.61K |
About Lupatech S.A
Lupatech S.A. provides equipment for the oil and gas sector in Brazil. The company produces industrial valves; valves for oil and gas; synthetic fiber ropes for anchoring oil platforms and various other applications; and composite material artifacts, such as poles and tubular sleeves for coating oil pipelines. It also exports its products. Lupatech S.A. was formerly known as Valmicro Indústria e … Read more