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Financial statements

C3.ai, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 8 fiscal years, taken from the XBRL data C3.ai, Inc. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2019FY2021FY2021FY2022FY2023FY2024FY2025FY2026
Revenue91.6157183253267311389250
Cost of revenue30.438.844.563.786.3132153173
Gross profit61.211813918918017923677.4
Research and development37.364.568.9151211201226229
Selling and marketing37.99597174183214240237
General and administrative22.129.933.16177.281.494.298.6
Operating expenses97.3189199385471497560576
Operating income-36-71.5-60.3-196-290-318-324-498
Interest income3.514.251.261.832240.136.228.4
Other non-operating income-0.55-1.754.013.020.35-0.640.510.5
Pre-tax income-33.1-69-55-191-268-279-288-470
Income tax0.270.380.70.790.680.790.980.82
Net income-33.3-69.4-55.7-192-269-280-289-470
EBITDA-35.5-70.2-56-191-284-306-312-485
EPS, basic-1.84-2.45-2.34-2.24-3.35
EPS, diluted-1.84-2.45-2.34-2.24-3.35
Shares, basic (weighted)104110119129141
Shares, diluted (weighted)104110119129141

Balance sheet

FY2019FY2021FY2021FY2022FY2023FY2024FY2025FY2026
Cash and equivalents98.633.111534028516716466.2
Short-term investments212978621446583578509
Receivables30.865.580.3135130137101
Other current assets5.414.32023.32424.332
Total current assets2811,1731,060889904904708
Property, plant and equipment8.726.1314.584.688.679.366.9
Lease right-of-use assets8.415.092917.618.719.318.8
Goodwill0.630.630.630.630.630.630.63
Long-term investments0.73032.181.40
Other non-current assets13.816.663.247.544.641.740.8
Total assets3051,1961,1711,1031,0381,026816
Accounts payable4.7312.154.224.611.315.25.51
Accrued liabilities9.0818.314.917.19.5326.317.6
Deferred revenue53.572.348.947.837.236.634.9
Total current liabilities81124150136102132107
Lease liabilities5.651.7426.937.355.655.553.1
Other non-current liabilities67.8530.937.360.855.754.4
Total liabilities93.8135181173165188163
Paid-in capital1101,4101,5331,7401,9642,2162,503
Retained earnings-294-349-541-810-1,090-1,379-1,849
Other comprehensive income0.420.08-2.15-0.39-0.560.52-0.05
Shareholders' equity-165-1831,061989930873838654
Total equity-165-1831,061989930873838654
Total liabilities and equity3051,1961,1711,1031,0381,026816
Shares outstanding3.5

Cash flow statement

FY2019FY2021FY2021FY2022FY2023FY2024FY2025FY2026
Net income-33.3-69.4-55.7-192-269-280-289-470
Depreciation and amortization0.551.34.35.196.0912.712.613.6
Stock-based compensation4.278.3121.7113217216231264
Deferred income tax0000000.030
Change in receivables-46.132.7-34.7-14.2-54.54.52-9.1236.5
Change in payables0.05-1.227.4534.5-22-12.93.64-9.44
Cash from operations-34.9-61.3-37.6-86.5-116-62.4-41.4-190
Capital expenditures-6.81-2.3-1.63-3.79-70.5-25.3-3.04-1.91
Purchases of investments-166-220-1,152-796-745-828-647-541
Cash from investing-96.2-124-76731759.9-66.616.475.1
Stock issued044003.0910.810.99.29
Share buybacks00-1500
Cash from financing54.51208875.710.6211.322.217
Net change in cash-76.6-65.582.7236-55.1-118-2.79-98.2
Free cash flow-41.7-63.6-39.2-90.3-186-87.6-44.4-192
Income taxes paid0.130.660.550.940.580.980.920.84

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to July 31, 2026; growth uses fiscal years. Valuation uses the share price of $10.65 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin29.1%Gross profit / revenue.
Operating margin-203.1%Operating income / revenue.
EBITDA margin-197.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-191.8%Pre-tax income / revenue.
Net margin-192.1%Net income / revenue.
FCF margin-67.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-66.5%Cash from operations / revenue.
Return on equity (ROE)-64.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-51.0%Net income / average total assets.
Return on invested capital (ROIC)-66.8%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue90.8%Research and development expense / revenue.
Stock-based pay / revenue111.1%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.5%Capital expenditures / revenue.
D&A / revenue5.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-35.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-2.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y6.4%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-67.2%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-24.6%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-11.0%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-22.0%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-11.1%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-9.2%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-20.4%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-9.5%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-7.4%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y8.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y8.6%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio6.16xCurrent assets / current liabilities.
Quick ratio5.96x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio5.20x(Cash + short-term investments) / current liabilities.
Liabilities / assets20.6%Total liabilities / total assets.
Working capital$645.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.1%(Goodwill + intangible assets) / total assets.
Tangible book value$694.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.27xRevenue / average total assets.
Fixed asset turnover3.66xRevenue / average property, plant and equipment.
Receivables turnover2.46xRevenue / average receivables.
Days sales outstanding149 days365 x average receivables / revenue.
Days payables19 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.88Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$1.50Revenue / diluted weighted shares.
FCF per share-$1.01Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.00Cash from operations / diluted weighted shares.
Book value per share$4.48Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$4.48Tangible book value / shares outstanding.
Cash per share$4.20(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$1.66BShare price x shares outstanding.
Enterprise value$1.00BMarket cap + total debt - cash - short-term investments.
P/S7.12xMarket cap / revenue.
P/B2.38xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.38xMarket cap / tangible book value, when positive.
EV/Sales4.32xEnterprise value / revenue.
FCF yield-9.4%Free cash flow / market cap.
Earnings yield-27.0%Net income / market cap (the inverse of P/E).
What was C3.ai, Inc.'s revenue in fiscal 2026?

C3.ai, Inc. reported revenue of $250.3M for fiscal 2026, 35.7% lower than the year before.

Was C3.ai, Inc. profitable in fiscal 2026?

No. It reported a net loss of $470.4M.

How much free cash flow did C3.ai, Inc. generate in fiscal 2026?

Cash from operations of $190.2M minus capital expenditures of $1.9M left free cash flow of -$192.1M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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