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Financial statements

Xiao-I Corp financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Xiao-I Corp 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

FY2020FY2022FY2022FY2023FY2024FY2025
Revenue13.932.548.259.270.312.3
Cost of revenue7.2310.917.419.722.36.85
Gross profit6.6321.630.839.4485.48
Research and development4.245.362452.434.724.5
General and administrative5.696.666.034.4122.976.6
Operating expenses14.516.633.961.360.9102
Operating income-7.875-3.14-21.9-12.9-96.6
Interest expense0.821.010.630.260.45
Other non-operating income0.58-1.08-2.21-1.3-1.68-5.22
Pre-tax income-7.293.92-5.34-23.2-14.6-102
Income tax-0.240.550.663.79
Net income to minority interests-0.25-0.31-0.11-0.54-0.05-0.61
Net income-6.813.68-5.9-26.5-14.5-101
EBITDA-7.75.17-2.95-21.2-12.3-96.5
EPS, basic-0.310.17-0.27-1.12-0.56-2.44
EPS, diluted-0.310.16-0.27-1.12-0.56-2.44
Shares, basic (weighted)22.122.122.123.625.841.5
Shares, diluted (weighted)22.122.422.123.625.841.5

Balance sheet

FY2020FY2022FY2022FY2023FY2024FY2025
Cash and equivalents0.831.311.031.560.852.32
Receivables31.241.428.355.56.31
Inventory0.770.770.070.01
Other current assets0.392.20.020.791.32
Total current assets35.848.438.176.511.9
Property, plant and equipment0.210.222.131.870.14
Lease right-of-use assets1.190.872.430.830.06
Intangible assets0.80.640.210.140.11
Long-term investments0.342.852.652.5
Total assets47.260.666.385.515.9
Accounts payable5.589.1813.727.139.2
Accrued liabilities0.892.023.062.97
Deferred revenue2.952.551.652.392.84
Short-term debt9.1218.826.832.929.2
Total current liabilities36.152.657.786.6103
Long-term debt8.587.911.39
Lease liabilities0.450.31.470.30.02
Other non-current liabilities4.774.63
Total liabilities50.669.674.8101121
Total debt3.32.531.39
Paid-in capital75.675.6109116130
Retained earnings-72.6-78.5-111-125-227
Other comprehensive income-3.46-3.26-3-2.85-4.37
Shareholders' equity-0.19-5.89-4.86-12.2-101
Minority interests-3.19-3.1-3.6-3.57-4.31
Total equity-6.63-3.38-8.98-8.47-15.8-105
Total liabilities and equity47.260.666.385.515.9
Shares outstanding22.122.12431.955.2

Cash flow statement

FY2020FY2022FY2022FY2023FY2024FY2025
Net income-7.063.37-6.01-27-14.6-102
Depreciation and amortization0.170.170.180.690.540.12
Stock-based compensation1.565.88
Deferred income tax-0.240.530.663.79
Change in receivables-0.7-23.4-1511.1-30.43.46
Change in inventory0.26-0.5-2.130.120.050.01
Change in payables-0.613.394.124.7714.112.1
Cash from operations-3.46-11.9-10.9-15.8-15.1-3.69
Capital expenditures-0.02-0.02-0.11-2.16-0.37-0.04
Purchases of investments-0.92
Cash from investing-0.030.08-2.86-20.1-0.470.04
Debt issued0.51.39
Stock issued0.98
Cash from financing1.7912.213.536.515.85.72
Exchange rate effect-0.80.1-0.01-0.09-0.95-0.48
Net change in cash-2.490.48-0.290.54-0.721.59
Free cash flow-3.48-11.9-11-18-15.5-3.73
Interest paid0.750.120.613.81.613.08
Income taxes paid0.05-0.040

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.72 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin44.4%Gross profit / revenue.
Operating margin-783.6%Operating income / revenue.
EBITDA margin-782.6%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-826.0%Pre-tax income / revenue.
Net margin-821.1%Net income / revenue.
FCF margin-30.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-29.9%Cash from operations / revenue.
Return on assets (ROA)-199.6%Net income / average total assets.
R&D / revenue198.4%Research and development expense / revenue.
Stock-based pay / revenue47.7%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.3%Capital expenditures / revenue.
D&A / revenue1.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-82.5%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-36.5%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-2.3%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-88.6%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-43.8%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-3.7%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-81.4%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-36.0%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y61.1%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y23.4%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y13.4%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.12xCurrent assets / current liabilities.
Quick ratio0.08x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.02x(Cash + short-term investments) / current liabilities.
Debt / assets8.7%Total debt / total assets.
Liabilities / assets759.5%Total liabilities / total assets.
Net debt-$932.4KTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-213xOperating income / interest expense.
Working capital-$91.4MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.7%(Goodwill + intangible assets) / total assets.
Tangible book value-$100.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.24xRevenue / average total assets.
Fixed asset turnover12.3xRevenue / average property, plant and equipment.
Receivables turnover0.40xRevenue / average receivables.
Days sales outstanding916 days365 x average receivables / revenue.
Days payables1,767 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.44Net 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.
EPS, basic-$2.44Net income per basic share, as reported (split-adjusted).
Revenue per share$0.30Revenue / diluted weighted shares.
FCF per share-$0.09Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.09Cash from operations / diluted weighted shares.
Book value per share-$1.82Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$1.82Tangible book value / shares outstanding.
Cash per share$0.04(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$4.7MShare price x shares outstanding.
Enterprise value$3.8MMarket cap + total debt - cash - short-term investments.
P/S0.38xMarket cap / revenue.
EV/Sales0.31xEnterprise value / revenue.
FCF yield-79.2%Free cash flow / market cap.
Earnings yield-2,150.0%Net income / market cap (the inverse of P/E).
What was Xiao-I Corp's revenue in fiscal 2025?

Xiao-I Corp reported revenue of $12.3M for fiscal 2025, 82.5% lower than the year before.

Was Xiao-I Corp profitable in fiscal 2025?

No. It reported a net loss of $101.2M.

How much free cash flow did Xiao-I Corp generate in fiscal 2025?

Cash from operations of $3.7M minus capital expenditures of $41.7K left free cash flow of -$3.7M.

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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