Step One Clothing (ASX:STP) Book Value per Share: A$0.21 (As of Dec. 2025)


ASX:STP Step One Clothing Ltd ASX:STP
39 GF Score
Price A$0.15
GF Value A$0.64
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Step One Clothing Book Value per Share?

Step One Clothing ASX:STP +3.57% 39 Book Value per Share is A$0.21 as of Dec. 2025. GuruFocus rates ASX:STP with a GF Score™ of 39/100 and a GF Value™ of A$0.64 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Step One Clothing's book value per share for the quarter that ended in Dec. 2025 was A$0.21.

During the past 12 months, Step One Clothing's average Book Value Per Share Growth Rate was -29.80% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 2.80% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 5 years, the highest 3-Year average Book Value Per Share Growth Rate of Step One Clothing was 6.90% per year. The lowest was 2.80% per year. And the median was 4.85% per year.

Step One Clothing's current price is A$0.145. Its book value per share for the quarter that ended in Dec. 2025 was A$0.21. Hence, today's PB Ratio of Step One Clothing is 0.51.

During the past 5 years, the highest P/B Ratio of Step One Clothing was 6.60. The lowest was 0.49. And the median was 1.83.


Step One Clothing  (ASX:STP) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Step One Clothing Book Value per Share Related Terms


Step One Clothing Book Value per Share Historical Data

* Premium members only.

The historical data trend for Step One Clothing's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Step One Clothing Book Value per Share Chart

Step One Clothing Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Book Value per Share
0.23 0.26 0.31 0.29 0.29

Step One Clothing Semi-Annual Data
Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.30 0.29 0.30 0.29 0.21

ASX:STP vs TJX, ROST, BURL: Book Value per Share Comparison

For the Apparel Retail subindustry, Step One Clothing's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Step One Clothing PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Step One Clothing's PB Ratio distribution charts can be found below:

* The bar in red indicates where Step One Clothing's PB Ratio falls into.


ASX:STP
39GF Score
Step One Clothing Ltd ASX:STP
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Step One Clothing Book Value per Share Calculation

Step One Clothing's Book Value Per Share for the fiscal year that ended in Jun. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(52.00-0.00)/182.42
=0.29

Step One Clothing's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(38.94-0.00)/185.34
=0.21

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of A$0.21 mean?
Step One Clothing (ASX:STP) has a Book Value per Share of A$0.21 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Step One Clothing and its competitors.
Is Step One Clothing's Book Value per Share too high?
Step One Clothing's current Book Value per Share is A$0.21. Overall, Step One Clothing has a GF Score™ of 39/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Step One Clothing's Book Value per Share compare to TJX and ROST?
Step One Clothing's Book Value per Share of A$0.21 can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Retail - Cyclical company?
A good Book Value per Share depends on the Retail - Cyclical industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Step One Clothing and its competitors. Step One Clothing's current Book Value per Share is A$0.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Step One Clothing stock overvalued right now?
Based on GuruFocus' analysis, Step One Clothing (ASX:STP) is currently considered Significantly Undervalued. The stock's GF Value™ is A$0.64, compared to a current price of A$0.15 — trading 77.3% below its estimated fair value. The current Book Value per Share is A$0.21. Step One Clothing's overall GF Score™ is 39/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Step One Clothing (ASX:STP), the current Book Value per Share is A$0.21 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Step One Clothing (ASX:STP) Overvalued in 2026?

Based on GuruFocus' analysis, Step One Clothing stock appears to be undervalued. The current stock price of A$0.15 is trading 77.3% below its estimated GF Value™ of A$0.64. GuruFocus considers Step One Clothing to be Significantly Undervalued.

Key valuation signals for ASX:STP:

  • Book Value per Share: A$0.21
  • GF Value™: A$0.64 vs. price of A$0.15 (77.3% below fair value)
  • GF Score™: 39/100 with 3 warning signs

No single metric tells the full story. See the ASX:STP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Step One Clothing Business Description

Other Exchanges J6H:Germany
Address 120 Chalmers Street, Surry Hills, Level 2, Sydney, NSW, AUS, 2010
Step One Clothing Ltd is a direct-to-consumer online retailer for men's undergarments. Its products comprise Boxer Brief, Trunks, and Boxer Breif+Fly. Its group is organized into three operating segments, being online retail sales for Australia, the United Kingdom, and the United States of America, however, these segments are aggregated into one reportable segment.
39GF Score

Get the complete analysis for ASX:STP

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

A$0.15
Price
A$0.64
GF Value