Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Pacific Lime and Cement's Total Liabilities for the quarter that ended in Dec. 2025 was A$23.22 Mil. Pacific Lime and Cement's Total Assets for the quarter that ended in Dec. 2025 was A$177.04 Mil.
Therefore, Pacific Lime and Cement's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.13.
Pacific Lime and Cement (ASX:PLA) Liabilities-to-Assets Explanation
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Pacific Lime and Cement Liabilities-to-Assets Related Terms
Pacific Lime and Cement Liabilities-to-Assets Historical Data
* Premium members only.
The historical data trend for Pacific Lime and Cement's Liabilities-to-Assets 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.
Pacific Lime and Cement Liabilities-to-Assets Chart
Pacific Lime and Cement Liabilities-to-Assets Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Pacific Lime and Cement's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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.
Pacific Lime and Cement Liabilities-to-Assets vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Pacific Lime and Cement's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Pacific Lime and Cement's Liabilities-to-Assets falls into.
Pacific Lime and Cement Liabilities-to-Assets Calculation
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Pacific Lime and Cement's Liabilities-to-Assets Ratio for the fiscal year that ended in Jun. 2025 is calculated as:
* 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.
Pacific Lime and Cement (ASX:PLA) has a Liabilities-to-Assets of 0.13 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Pacific Lime and Cement and its competitors.
Is Pacific Lime and Cement's Liabilities-to-Assets too high?
Pacific Lime and Cement's current Liabilities-to-Assets is 0.13. Overall, Pacific Lime and Cement has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Pacific Lime and Cement's Liabilities-to-Assets compare to competitors?
Pacific Lime and Cement's Liabilities-to-Assets of 0.13 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 Liabilities-to-Assets for a Metals & Mining company?
A good Liabilities-to-Assets depends on the Metals & Mining industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Pacific Lime and Cement and its competitors. Pacific Lime and Cement's current Liabilities-to-Assets is 0.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Lime and Cement stock overvalued right now?
Pacific Lime and Cement (ASX:PLA) has a current Liabilities-to-Assets of 0.13. The current Liabilities-to-Assets is 0.13. Pacific Lime and Cement's overall GF Score™ is 19/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Pacific Lime and Cement (ASX:PLA), the current Liabilities-to-Assets is 0.13 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.
Pacific Lime and Cement Ltd is an investment holding company focused on exploration and evaluation in Papua New Guinea. The Group is organized into the following segments: Cement and Lime, which includes limestone and the Central Cement and Lime Project; Iron and Industrial Sands, focusing on the development of the Orokolo Bay Iron and Industrial Sands Project; Coal and Power, managing the Depot Creek coal resource and domestic power project proposals; Renewables, investing in forestry carbon credit projects and proposed solar and geothermal projects; and Corporate, providing group-level corporate services, investment, and treasury functions.
19GF Score
Get the complete analysis for ASX:PLA
Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ASX:PLA has been successfully added to your 
