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Financial statements

Amer Sports, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Amer Sports, 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

FY2021FY2023FY2023FY2024FY2025
Revenue3,0673,5714,4005,1836,566
Cost of revenue1,5611,7852,0922,3122,782
Gross profit1,5061,7862,3082,8723,784
Selling, general and administrative1,3271,5452,0152,4303,105
Operating income18750.6303471702
Interest expense279-115.867.6
Interest income2.33.36.48.86.4
Pre-tax income-89.8-183-105161625
Income tax34.748.310482.8184
Income from continuing operations-125-231-20978.4
Net income to minority interests0-0.25.813
Net income-126-253-20972.6427
EBITDA3832455237451,086
EPS, basic-0.33-0.66-0.540.150.77
EPS, diluted-0.33-0.66-0.540.140.76

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents568402483345652
Inventory9131,1001,2231,622
Total current assets2,1732,3522,4593,304
Property, plant and equipment362442550698
Lease right-of-use assets184317524763
Goodwill2,2422,2702,1282,338
Intangible assets2,7562,7492,5902,782
Total assets7,8958,3748,39610,064
Short-term debt29100
Total current liabilities1,2791,5741,6142,209
Lease liabilities133250439661
Total liabilities7,9698,5313,3884,244
Total debt6,2366,321927935
Paid-in capital03,1893,251
Retained earnings-849-1,058
Shareholders' equity-73.9-1604,9995,802
Minority interests3.49.118.9
Total equity38-73.9-1575,0085,821
Total liabilities and equity7,8958,3748,39610,064

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income-126-253-20978.4440
Depreciation and amortization196194221274384
Cash from operations268-91.7199425730
Capital expenditures-60.7-77.7-124-229-217
Cash from investing295-119-155-268-338
Stock issued002,5610
Cash from financing-37081.135-266-124
Exchange rate effect-22.4-36.42.1-28.439.2
Net change in cash194-12979.3-110268
Free cash flow207-16975.4196513
Interest paid12611817919795.9

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $27.77 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin57.6%Gross profit / revenue.
Operating margin10.7%Operating income / revenue.
EBITDA margin16.5%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin9.5%Pre-tax income / revenue.
Net margin6.5%Net income / revenue.
FCF margin7.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin11.1%Cash from operations / revenue.
Effective tax rate29.5%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)7.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)4.6%Net income / average total assets.
Return on invested capital (ROIC)8.5%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%.
SG&A / revenue47.3%Selling, general and administrative expense / revenue.
Capex / revenue3.3%Capital expenditures / revenue.
D&A / revenue5.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y26.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y22.5%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y31.8%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y28.4%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating income growth, 1y49.1%Operating income vs the same period a year earlier. Only from a positive base.
Operating income CAGR, 3y140.3%Compound annual growth of operating income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EBITDA growth, 1y45.9%EBITDA vs the same period a year earlier. Only from a positive base.
EBITDA CAGR, 3y64.3%Compound annual growth of ebitda over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y488.7%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y442.9%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y71.8%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y162.4%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y16.1%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y19.9%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y8.4%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.50xCurrent assets / current liabilities.
Quick ratio0.30x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.30x(Cash + short-term investments) / current liabilities.
Debt / equity0.16xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets9.3%Total debt / total assets.
Liabilities / assets42.2%Total liabilities / total assets.
Net debt$282.8MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA0.26xNet debt / EBITDA (twelve months), when EBITDA is positive.
Working capital$1.09BCurrent assets - current liabilities.
Goodwill and intangibles / assets50.9%(Goodwill + intangible assets) / total assets.
Tangible book value$681.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.71xRevenue / average total assets.
Fixed asset turnover10.5xRevenue / average property, plant and equipment.
Inventory turnover1.96xCost of revenue / average inventory.
Days inventory187 days365 x average inventory / cost of revenue.
FCF conversion120.1%Free cash flow / net income, when net income is positive.
Capex / operating cash flow29.7%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.76Net 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$0.77Net income per basic share, as reported (split-adjusted).

Valuation

MetricValueHow it is calculated
Market cap$15.49BShare price x shares outstanding.
Enterprise value$15.77BMarket cap + total debt - cash - short-term investments.
P/E36.2xMarket cap / net income. Only when net income is positive.
P/S2.36xMarket cap / revenue.
P/B2.67xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book22.7xMarket cap / tangible book value, when positive.
P/FCF30.2xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF21.2xMarket cap / cash from operations, when positive.
EV/Sales2.40xEnterprise value / revenue.
EV/EBIT22.5xEnterprise value / operating income, when both are positive.
EV/EBITDA14.5xEnterprise value / EBITDA, when both are positive.
EV/FCF30.7xEnterprise value / free cash flow, when both are positive.
FCF yield3.3%Free cash flow / market cap.
Earnings yield2.8%Net income / market cap (the inverse of P/E).
What was Amer Sports, Inc.'s revenue in fiscal 2025?

Amer Sports, Inc. reported revenue of $6.57B for fiscal 2025, 26.7% higher than the year before.

Was Amer Sports, Inc. profitable in fiscal 2025?

Yes. Net income was $427.4M, a net margin of 6.5%.

How much free cash flow did Amer Sports, Inc. generate in fiscal 2025?

Cash from operations of $729.8M minus capital expenditures of $216.5M left free cash flow of $513.3M.

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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