Theta Gold Mines (FRA:3LM) Book Value per Share: €0.02 (As of Dec. 2025)

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FRA:3LM Theta Gold Mines Ltd FRA:3LM
29 GF Score
Price €0.12
! 2 Warning Signs
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What is Theta Gold Mines Book Value per Share?

Theta Gold Mines FRA:3LM 29 Book Value per Share is €0.02 as of Dec. 2025. GuruFocus rates FRA:3LM with a GF Score™ of 29/100. The stock has 2 warning signs investors should review.

Theta Gold Mines's book value per share for the quarter that ended in Dec. 2025 was €0.02.

During the past 12 months, Theta Gold Mines's average Book Value Per Share Growth Rate was 211.10% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -9.10% 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 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Theta Gold Mines was 33.90% per year. The lowest was -59.90% per year. And the median was -27.55% per year.

Theta Gold Mines's current price is €0.12. Its book value per share for the quarter that ended in Dec. 2025 was €0.02. Hence, today's PB Ratio of Theta Gold Mines is 24.00.

During the past 13 years, the highest P/B Ratio of Theta Gold Mines was 6.61. The lowest was 0.00. And the median was 0.00.


Theta Gold Mines  (FRA:3LM) 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.


Theta Gold Mines Book Value per Share Related Terms


Theta Gold Mines Book Value per Share Historical Data

* Premium members only.

The historical data trend for Theta Gold Mines'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.

Theta Gold Mines Book Value per Share Chart

Theta Gold Mines Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.02 0.01 -0.00 -0.00 0.01

Theta Gold Mines Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 -0.00 0.01 0.01 0.02

FRA:3LM vs NEM, AU: Book Value per Share Comparison

For the Gold subindustry, Theta Gold Mines'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.


Theta Gold Mines PB Ratio vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Theta Gold Mines's PB Ratio distribution charts can be found below:

* The bar in red indicates where Theta Gold Mines's PB Ratio falls into.


FRA:3LM
29GF Score
Theta Gold Mines Ltd FRA:3LM
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Theta Gold Mines Book Value per Share Calculation

Theta Gold Mines'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)
=(4.47-0.00)/879.43
=0.01

Theta Gold Mines'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)
=(16.64-0.00)/1,046.55
=0.02

* 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 €0.02 mean?
Theta Gold Mines (FRA:3LM) has a Book Value per Share of €0.02 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Theta Gold Mines and its competitors.
Is Theta Gold Mines' Book Value per Share too high?
Theta Gold Mines' current Book Value per Share is €0.02. Overall, Theta Gold Mines has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does Theta Gold Mines' Book Value per Share compare to NEM and AU?
Theta Gold Mines' Book Value per Share of €0.02 can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Book Value per Share depends on the Metals & Mining 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 Theta Gold Mines and its competitors. Theta Gold Mines's current Book Value per Share is €0.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Theta Gold Mines stock overvalued right now?
Theta Gold Mines (FRA:3LM) has a current Book Value per Share of €0.02. The current Book Value per Share is €0.02. Theta Gold Mines' overall GF Score™ is 29/100 with 2 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 Theta Gold Mines (FRA:3LM), the current Book Value per Share is €0.02 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.

Theta Gold Mines Business Description

Other Exchanges TGMGF:USATGM:Australia
Address 100 Barangaroo Avenue, Suite 80, Level 35 (ServCorp), International Tower One, Sydney, NSW, AUS, 2000
Theta Gold Mines Ltd is a gold exploration and development company. The company holds gold assets in the South African gold mining region. The projects of the company include the TGME Project near the historic gold mining town of Pilgrims Rest in Mpumalanga Province, and other projects.
29GF Score

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

€0.12
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