different NAV for each -
As at 31/12
QQQ NAV = $266.32 (Total assets US$145.9B)
NDQ NAV = $24.98 (Total assets AU$2.5B)
You can find how NAV is calculated here -
https://www.ishares.com/ch/individual/en/education/etf-pricing-and-valuations?switchLocale=y&siteEntryPassthrough=true
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