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Financial statements

AtlasClear Holdings, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data AtlasClear Holdings, 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

FY2023FY2023FY2025FY2026
Revenue10.920.1
Operating expenses3.022.7415.829.8
Operating income-3.02-2.74-4.92-9.77
Interest expense8.085.08
Interest income3.093.0921.85
Other non-operating income14.64.2610.411.5
Pre-tax income11.61.525.491.71
Income tax0.540.73-0.26-0.25
Net income110.795.751.96
EBITDA-4.9
EPS, basic0.960.02
EPS, diluted0.960.02
Shares, basic (weighted)5.99125
Shares, diluted (weighted)5.99125

Balance sheet

FY2023FY2023FY2025FY2026
Cash and equivalents0.130.627.5315.4
Short-term investments20454.8
Other current assets0.030.570.42
Total current assets20455.534.945
Lease right-of-use assets0.180.67
Goodwill6.146.14
Intangible assets12.911.7
Long-term investments20454.8
Other non-current assets0.590.96
Total assets20455.560.971.2
Accounts payable4.815.510.83.86
Short-term debt4.511.2
Total current liabilities5.6112.14129.9
Lease liabilities0.070.38
Total liabilities5.812.467.750.1
Total debt11.613.1
Paid-in capital136159
Retained earnings-5.01-11.5-143-138
Shareholders' equity-5.01-11.5-6.821.1
Total equity-5.01-11.5-6.821.1
Total liabilities and equity20455.560.971.2
Shares outstanding5.035.0340.2150

Cash flow statement

FY2023FY2023FY2025FY2026
Net income110.795.751.96
Depreciation and amortization0.02
Stock-based compensation0.083.65
Deferred income tax-0.26-0.25
Change in receivables0.1-0.59
Change in payables1.630.631.86-2.34
Cash from operations-1.08-1.820.82-6.19
Cash from investing0.35152-0.15-0.07
Stock issued1.87
Cash from financing0.8-1501.6216.5
Net change in cash0.070.492.310.2
Interest paid0.190.21
Income taxes paid0.5400.11

Key metrics

Worked out from the statements above. Latest values use fiscal 2026. Valuation uses the share price of $0.18 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-48.7%Operating income / revenue.
Pre-tax margin8.5%Pre-tax income / revenue.
Net margin9.8%Net income / revenue.
Operating cash flow margin-30.9%Cash from operations / revenue.
Effective tax rate-14.7%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)27.4%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)3.0%Net income / average total assets.
Return on invested capital (ROIC)-96.0%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%.
Stock-based pay / revenue18.2%Stock-based compensation (from the cash flow statement) / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y84.7%Revenue vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-65.9%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-97.9%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-852.7%Operating cash flow vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y17.0%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y1,988.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.50xCurrent assets / current liabilities.
Quick ratio0.52x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.52x(Cash + short-term investments) / current liabilities.
Debt / equity0.62xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets18.4%Total debt / total assets.
Liabilities / assets70.3%Total liabilities / total assets.
Net debt-$2.3MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-1.92xOperating income / interest expense.
Working capital$15.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets25.1%(Goodwill + intangible assets) / total assets.
Tangible book value$3.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.30xRevenue / average total assets.

Per share

MetricValueHow it is calculated
EPS, diluted$0.02Net 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$0.02Net income per basic share, as reported (split-adjusted).
Revenue per share$0.16Revenue / diluted weighted shares.
Operating cash flow per share-$0.05Cash from operations / diluted weighted shares.
Book value per share$0.14Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.02Tangible book value / shares outstanding.
Cash per share$0.10(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$27.5MShare price x shares outstanding.
Enterprise value$25.2MMarket cap + total debt - cash - short-term investments.
P/E14.0xMarket cap / net income. Only when net income is positive.
P/S1.37xMarket cap / revenue.
P/B1.30xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book8.38xMarket cap / tangible book value, when positive.
EV/Sales1.26xEnterprise value / revenue.
Earnings yield7.1%Net income / market cap (the inverse of P/E).
What was AtlasClear Holdings, Inc.'s revenue in fiscal 2026?

AtlasClear Holdings, Inc. reported revenue of $20.1M for fiscal 2026, 84.7% higher than the year before.

Was AtlasClear Holdings, Inc. profitable in fiscal 2026?

Yes. Net income was $2.0M, a net margin of 9.8%.

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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