NAOS Absolute Opportunities Company Limited is an Australia-based investment company. The Company is engaged in the investment primarily in the mid-cap listed equities both domestically and offshore through a long or short structure with a long-term value focus that can produce positive absolute returns through the cycle with a lower correlation to general equity market movements. It invests in listed investments and derivatives. It can invest in unlisted instruments from time to time. Its portfolio includes in sectors, such as consumer discretionary, consumer staples, energy, financial services and insurance, healthcare, industrials, mining, real estate and telecommunication services. In addition, the Company offers a dividend reinvestment plan (DRP), where a shareholder may elect to receive their dividend payment in shares rather than cash. NAOS Asset Management Limited serves as an investment manager to the Company.