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Limoneira · LMNR

Lemons / avocados · Filing

Acres
10,500
Book / acre
USD 16,443
Market cap (USD)
$234M
EV / acre (USD)
$29,034

Sector KPIsestimate

Planted area
4,250 ha
Owned / leased
4,250 / 1,150 ha
Production
95,000 MT_lemon
Realized price
USD 1850.00
Water rights
38 ML
Bio assets
USD 175M
Bearing trees
4,250 ha
Non-bearing
600 ha
Avg tree age
14 yrs

Tangible Balance-Sheet Assets

Asset-class composition from the latest FY filings, alongside market enterprise value for an asset-coverage view. Land at FMV when a per-property breakdown is available; other classes at filed book value.

Asset classBook (USD M)FMV (USD M)Note
Land / property173300Per-property breakdown below
Biological assets175IAS 41 fair value — standing crops / livestock
Tangible total (ex-cash)348475
+ Cash & equivalents22
Tangible total (incl. cash)349477
Reported total assets (BS)365Latest period 2025-10-31

Tangible book

USD 349M

96% of total assets

Market cap

USD 234M

67% of tangible book

Enterprise value

USD 305M

87% of tangible book

Implied fair market analysis

As of 2025-10-31
Aggregate FMV
USD 300M
Range USD 238–395M · 10,500 acres
FMV vs. book
+319.1%
Book USD 72M · FMV USD 300M
Implied NAV / share
USD 12.89
Range USD 9.40–18.21
Live price vs. FMV NAV
+2.0%
Range -27.8% (high) to +39.7% (low)
NOI cross-check (yield-based reasonableness)
FMV-weighted from property mix (13 of 13 properties): typical 3.75.6%
Reported NOI
USD 5M
Cap rate at comp-based FMV
1.66%
Range 1.272.10%
Verdict
Below typical — comp-based FMV may be aggressive vs yield benchmark

FMV by category

Aggregated from per-property assumptions below
CategoryPropertiesAcresAvg book USD/acreAvg FMV USD/acreBook (USD M)FMV (USD M)FMV range (USD M)FMV vs book
CA Ventura coastal citrus / avocado43,3002,32235,000811698133+1407.0%
California water rights (8,500 AF adjudicated)107755119
Arizona water rights (11,500 AF Class-3 Colorado)10291752
AZ Yuma citrus / specialty11,30011,15416,00015211824+43.4%
CA Paso Robles wine grape170023,08925,00016181520+8.3%
Chile La Serena (held-for-sale at FY25)23,5002,2545,0008181520+121.9%
CA San Diego avocado120080,13580,00016161418-0.2%
Argentina Jujuy lemon11,2007,1674,5009556-37.2%
Diversified misc13002,7208,0001223+194.1%
Total1310,5006,82428,60572300238395+319.1%

Properties

All 11 named ranches from the FY2025 10-K Item 2 properties summary. Book values are exactly as filed.
PropertyCategory / cropAcresAcquiredCost (USD M)Book (USD M)USD/acre bookFMV USD/acreFMV (USD M)vs bookComps
California water assets — Santa Paula Basin (8,500 acre-feet adjudicated)
Ventura County, CA (Santa Paula Basin aquifer, adjudicated)
Acre-feet of permanent adjudicated water rights, not farmland acres. Plus additional ~2,600 AF un-adjudicated Fillmore Basin (not separately valued; less liquid)
California water rights (8,500 AF adjudicated)
Adjudicated CA groundwater rights — premium tier
8,500
9,000
6,50014,000
76.5
CA-WATER-RECENT-2025CA-WATER-FRIANT-2024CA-GROUNDWATER-2024
Adjudicated Santa Paula Basin water rights — premium tier with court-confirmed extraction rights. 2024-25 California adjudicated groundwater traded at $7K-15K+/AF; mid-point $9K/AF
Limoneira/Olivelands Ranch
Santa Paula, Ventura County, CA
CA Ventura coastal citrus / avocado
Lemons / avocados
1,700Jan 19070.8451
35,000
29,75040,250
59.5+7657.5%
ASFMRA-CA-AVOCADO-2025ASFMRA-CA-CITRUS-2025ASFMRA-CA-COASTAL-2025USDA-CA-CROP-2025
Ventura County coastal specialty citrus + avocado; ASFMRA 2025 weighted avocado $35K + lemon $25-30K — historic ranches acquired 1907-1994 carry tiny book vs. current FMV
Orchard Farm Ranch
Santa Paula, Ventura County, CA
CA Ventura coastal citrus / avocado
Lemons / avocados / row crops
1,100Jan 19903.22,945
35,000
29,75040,250
38.5+1088.3%
ASFMRA-CA-AVOCADO-2025ASFMRA-CA-CITRUS-2025ASFMRA-CA-COASTAL-2025USDA-CA-CROP-2025
Ventura County coastal specialty citrus + avocado; ASFMRA 2025 weighted avocado $35K + lemon $25-30K — historic ranches acquired 1907-1994 carry tiny book vs. current FMV
Arizona water assets — YMIDD Class-3 Colorado River (11,500 acre-feet)
Yuma County, AZ (YMIDD service area, Class-3 Colorado River)
Acre-feet of Class-3 Colorado River allocation, not farmland acres
Arizona water rights (11,500 AF Class-3 Colorado)
Yuma Mesa Irrigation District Class-3 Colorado River allocation
11,500
2,500
1,5004,500
28.8
AZ-COLORADO-WATER-2024
Yuma Class-3 Colorado River water — junior priority but reliable. 2024-25 Arizona/Colorado River transactions $1,500-$4,500/AF; mid-point $2,500/AF reflects junior priority discount vs. CA adjudicated
Associated Citrus Packers
Yuma County, AZ
AZ Yuma citrus / specialty
Lemons / specialty citrus
1,300Jan 201314.511,154
16,000
13,60018,400
20.8+43.4%
AZ-YUMA-VEG-2025AZ-YUMA-CITRUS-2024USDA-AZ-CROP-2025
Yuma County premium specialty citrus + lemon ground; Colorado River-irrigated, transactions in $14-18K/acre range 2024-2025
Windfall Farms
San Luis Obispo County, CA (Paso Robles)
CA Paso Robles wine grape
Wine grapes
700Jan 200916.223,089
25,000
21,25028,750
17.5+8.3%
ASFMRA-CA-WINE-PASO-2025USDA-CA-CROP-2025
Paso Robles wine grape vineyard; ASFMRA 2025 mid-cycle Paso Robles vineyard $20-30K/acre depending on varietal
San Pablo
La Serena, Chile
Held for sale at Oct 31 2025; sold Nov 7 2025
Chile La Serena (held-for-sale at FY25)
Citrus
3,300Jan 20185.61,695
5,000
4,2505,750
16.5+195.0%
CHILE-LA-SERENA-2024
La Serena (Chilean Coquimbo region) avocado/citrus ground; held-for-sale at FY25 close, sold Nov 7 2025
Limco Del Mar
San Diego County, CA
CA San Diego avocado
Avocados (premium)
200Jan 20251680,135
80,000
68,00092,000
16-0.2%
LMNR-LIMCO-2025ASFMRA-CA-AVOCADO-2025
San Diego North County premium avocado terroir; Limco Del Mar acquired by LMNR in 2025 at $80K/acre — most direct mark for similar ground
La Campana Ranch
Santa Paula, Ventura County, CA
CA Ventura coastal citrus / avocado
Lemons / specialty citrus
300Jan 19640.82,527
35,000
29,75040,250
10.5+1285.2%
ASFMRA-CA-AVOCADO-2025ASFMRA-CA-CITRUS-2025ASFMRA-CA-COASTAL-2025USDA-CA-CROP-2025
Ventura County coastal specialty citrus + avocado; ASFMRA 2025 weighted avocado $35K + lemon $25-30K — historic ranches acquired 1907-1994 carry tiny book vs. current FMV
Rancho La Cuesta Ranch
Ventura County, CA
CA Ventura coastal citrus / avocado
Lemons / avocados
200Jan 19942.914,495
35,000
29,75040,250
7+141.5%
ASFMRA-CA-AVOCADO-2025ASFMRA-CA-CITRUS-2025ASFMRA-CA-COASTAL-2025USDA-CA-CROP-2025
Ventura County coastal specialty citrus + avocado; ASFMRA 2025 weighted avocado $35K + lemon $25-30K — historic ranches acquired 1907-1994 carry tiny book vs. current FMV
Santa Clara
Jujuy, Argentina (Trapani Fresh)
Argentina Jujuy lemon
Lemons
1,200Jan 20198.67,167
4,500
3,8255,175
5.4-37.2%
ARG-JUJUY-LEMON-2024
Jujuy Province (Argentine NW) lemon production; export-focused but Argentine peso/country-risk discount applied
Other land
Various
Diversified misc
Mixed agricultural
3000.82,720
8,000
6,8009,200
2.4+194.1%
USDA-CA-CROP-2025
Mixed misc holdings
Pan de Azucar
La Serena, Chile
Held for sale at Oct 31 2025; sold Nov 7 2025
Chile La Serena (held-for-sale at FY25)
Avocados / citrus
200Jan 20172.311,475
5,000
4,2505,750
1-56.4%
CHILE-LA-SERENA-2024
La Serena (Chilean Coquimbo region) avocado/citrus ground; held-for-sale at FY25 close, sold Nov 7 2025

Comparable land transactions and surveys

16 reference points · all dated within last 24 months
IDDescriptionLocationAcres$ / acreDateSource
USDA-CA-CROP-2025California cropland — USDA NASS state averageCalifornia$13,200Aug 2025USDA NASS Land Values 2025 Summary
USDA-AZ-CROP-2025Arizona cropland — USDA NASS state averageArizona$11,500Aug 2025USDA NASS Land Values 2025 Summary
LMNR-LIMCO-2025LMNR's own 2025 acquisition: Limco Del Mar (200 ac San Diego avocado) at $80,136/acre book — premium SD County avocado groundSan Diego County, CA200$80,136Jun 2025LMNR FY2025 10-K Item 2 disclosure
ASFMRA-CA-AVOCADO-2025California avocado orchard — ASFMRA Cal Chapter benchmarkVentura / San Diego, CA$35,000Apr 2025ASFMRA Cal Chapter Outlook & Trends 2025
ASFMRA-CA-CITRUS-2025California lemon / specialty citrus orchardVentura / San Joaquin, CA$27,000Apr 2025ASFMRA Cal Chapter 2025
ASFMRA-CA-COASTAL-2025California coastal specialty crop groundVentura / Santa Cruz / Monterey, CA$60,000Apr 2025ASFMRA Cal Chapter 2025
ASFMRA-CA-WINE-PASO-2025Paso Robles AVA wine grape vineyardSan Luis Obispo County, CA$25,000Apr 2025ASFMRA Cal Chapter 2025 + Paso Robles Wine Country Alliance
CA-WATER-RECENT-2025California permanent water rights — H1 2025 transactions across districtsCalifornia (multiple districts)$8,500Apr 2025WestWater Research H1 2025 Water Market Insider
AZ-YUMA-VEG-2025Yuma winter vegetable ground — irrigated by Colorado RiverYuma County, AZ$16,000Feb 2025Arizona Agricultural Land Sales 2024-2025 review
CA-GROUNDWATER-2024California groundwater pumping rights / SGMA-affected basinsCalifornia (San Joaquin Valley basins)$5,500Dec 2024DWR + WestWater Research SGMA basin reports 2024
CHILE-LA-SERENA-2024La Serena (Coquimbo) avocado/citrus ground — recent transactionLa Serena, Chile$5,500Nov 2024Chile ag-real-estate broker comps; LMNR Pan de Azucar / San Pablo dispositions Nov 2025
AZ-COLORADO-WATER-2024Arizona Colorado River water rights (junior priority)Arizona (lower Colorado River)$2,500Oct 2024Arizona Department of Water Resources transaction reports 2024
AZ-YUMA-CITRUS-2024Yuma citrus / lemon orchard landYuma County, AZ$17,000Sep 2024AZ specialty citrus broker comps
CA-WATER-FRIANT-2024California Friant Class-1 water rights — recent transactionsCalifornia (Friant-Kern Canal service area)$9,500Sep 2024California water market reports + WestWater Research 2024 transaction data
ARG-JUJUY-LEMON-2024Jujuy Province lemon production landJujuy, Argentina$4,500Sep 2024Argentine ag broker reports + Trapani Fresh 2024 disclosures
USDA-CA-CROP-2024California cropland — USDA NASS state averageCalifornia$11,800Aug 2024USDA NASS Land Values 2024 Summary
Methodology

LMNR's 10,500-acre portfolio is unusually well-disclosed: the FY2025 10-K Item 2 lists each of the 11 named ranches with acres, book value, acquisition year, and book value per acre. That table is reproduced here directly. All book values are exactly as filed. The most striking data point is acquisition vintage. Limoneira/Olivelands Ranch (1,700 acres in Santa Paula, CA) was acquired in 1907-1920 at a book value of $451/acre — that ground today, prime coastal Ventura citrus/avocado, marks at $35K+/acre. The book/FMV gap on the historic California ranches is essentially the appreciation of California specialty crop land over a century. Limco Del Mar — LMNR's 2025 acquisition of 200 San Diego County avocado acres at $80,136/acre — is also the cleanest internal benchmark and is used as the FMV anchor for that property (no markup vs book since it just transacted). Chile and Argentina holdings (Pan de Azucar, San Pablo, Santa Clara, $19.4M aggregate book) are valued conservatively given country-risk + agricultural-land discount. Pan de Azucar and San Pablo were classified as held-for-sale at FY25 close and sold November 7 2025 (at undisclosed-but-presumably-near-book values given the held-for-sale classification). Primary FMV anchors, all dated within the last 24 months: - ASFMRA Cal Chapter Outlook & Trends 2025 (April 2025) for CA permanent crop benchmarks - LMNR's own 2025 Limco Del Mar acquisition at $80K/acre for San Diego avocado - USDA NASS 2025 Land Values Summary for state-level anchors - Yuma AZ specialty citrus broker comps 2024-2025 - Country-discounted rates for Chile and Argentina holdings WATER RIGHTS NOTE: LMNR's 8,500 AF adjudicated Santa Paula Basin water + 11,500 AF YMIDD Class-3 Colorado River water are now broken out as separate non-land asset rows (excludeFromAcreTotals). California adjudicated groundwater commands a premium ($9K/AF mid; $6.5-14K range) reflecting court-confirmed extraction rights. Yuma Class-3 Colorado is junior priority and trades at lower per-AF ($2.5K/AF mid; $1.5-4.5K range). Combined water rights: $105M base / $77-$155M range. The ~2,600 AF un-adjudicated Fillmore Basin water referenced in the 10-K isn't separately valued because un-adjudicated rights are less liquid.