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Financial statements

CBL International Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data CBL International Ltd 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

FY2022FY2022FY2023FY2024FY2025
Revenue327463436593538
Cost of revenue319454429587534
Gross profit7.599.137.215.374.47
General and administrative2.393.154.3165.31
Operating expenses3.364.365.558.76.91
Operating income4.234.761.66-3.33-2.43
Interest expense00.260.230.570.74
Interest income000.070.020.04
Other non-operating income-0.01-0.26-0.23-0.57-0.56
Pre-tax income4.234.51.43-3.9-2.99
Income tax0.660.810.3-0.03-0
Net income to minority interests0.010.140.02
Net income3.573.691.13-3.87-2.99
EBITDA4.294.851.83-2.97-2.05
EPS, basic0.170.170.05-0.14-0.11
EPS, diluted0.170.170.05-0.14-0.11
Shares, basic (weighted)21.321.32527.527.5
Shares, diluted (weighted)21.321.32527.527.5

Balance sheet

FY2022FY2022FY2023FY2024FY2025
Cash and equivalents3.045.037.48.029.33
Receivables1818.425.136.739
Other current assets3.80.2519.323.123.4
Total current assets26.723.752.168.375.1
Property, plant and equipment0.120.3910.780.4
Lease right-of-use assets0.160.340.340.170.19
Total assets2725.653.569.375.7
Accounts payable18.312.727.54252.7
Short-term debt1.361.89
Total current liabilities18.513.32846.555.8
Lease liabilities0.050.230.190.040.07
Total liabilities18.613.528.246.555.8
Paid-in capital0.490.4912.513.913.8
Retained earnings7.9411.612.89.036.05
Treasury stock-0
Shareholders' equity8.4312.125.322.919.9
Minority interests-0.01-0.14
Total equity8.4312.125.322.819.9
Total liabilities and equity2725.653.569.375.7
Shares outstanding21.321.32527.527.5

Cash flow statement

FY2022FY2022FY2023FY2024FY2025
Net income3.573.691.14-3.74-2.97
Depreciation and amortization0.060.090.170.360.38
Change in receivables-1.33-0.4-6.68-11.6-2.34
Change in payables0.23-5.6414.814.610.7
Cash from operations-2.513.5-10-1.944
Capital expenditures-0.02-0.37-0.77-0.14-0
Cash from investing-0.02-0.37-0.77-0.14-0
Share buybacks-0.05
Cash from financing-1.1313.22.710.48
Net change in cash-2.5322.370.624.48
Free cash flow-2.533.13-10.8-2.093.99
Interest paid0.010.260.30.590.79
Income taxes paid0.680.690.790.030.01

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $5.10 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin0.8%Gross profit / revenue.
Operating margin-0.5%Operating income / revenue.
EBITDA margin-0.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-0.6%Pre-tax income / revenue.
Net margin-0.6%Net income / revenue.
FCF margin0.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin0.7%Cash from operations / revenue.
Return on equity (ROE)-14.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-4.1%Net income / average total assets.
Return on invested capital (ROIC)-15.1%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%.
Capex / revenue0.0%Capital expenditures / revenue.
D&A / revenue0.1%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-9.1%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y5.2%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y-16.8%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-21.2%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 3y4.5%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow CAGR, 3y8.5%Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y-13.2%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y18.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y9.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y43.5%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y0.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y9.0%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 ratio1.35xCurrent assets / current liabilities.
Quick ratio0.87x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.17x(Cash + short-term investments) / current liabilities.
Liabilities / assets73.7%Total liabilities / total assets.
Interest coverage-3.27xOperating income / interest expense.
Working capital$19.4MCurrent assets - current liabilities.
Tangible book value$19.9MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover7.43xRevenue / average total assets.
Fixed asset turnover910xRevenue / average property, plant and equipment.
Receivables turnover14.2xRevenue / average receivables.
Days sales outstanding26 days365 x average receivables / revenue.
Days payables32 days365 x average accounts payable / cost of revenue.
Capex / operating cash flow0.1%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.11Net 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-$0.11Net income per basic share, as reported (split-adjusted).
Revenue per share$19.58Revenue / diluted weighted shares.
FCF per share$0.15Free cash flow / diluted weighted shares.
Operating cash flow per share$0.15Cash from operations / diluted weighted shares.
Book value per share$0.72Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.72Tangible book value / shares outstanding.
Cash per share$0.34(Cash + short-term investments) / shares outstanding.
Buybacks / FCF1.2%Share buybacks / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$10.8MShare price x shares outstanding.
Enterprise value$1.5MMarket cap + total debt - cash - short-term investments.
P/S0.02xMarket cap / revenue.
P/B0.54xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.54xMarket cap / tangible book value, when positive.
P/FCF2.70xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF2.70xMarket cap / cash from operations, when positive.
EV/Sales0.00xEnterprise value / revenue.
EV/FCF0.37xEnterprise value / free cash flow, when both are positive.
FCF yield37.0%Free cash flow / market cap.
Earnings yield-27.7%Net income / market cap (the inverse of P/E).
Shareholder yield0.5%(Dividends paid + share buybacks) / market cap.
What was CBL International Ltd's revenue in fiscal 2025?

CBL International Ltd reported revenue of $538.5M for fiscal 2025, 9.1% lower than the year before.

Was CBL International Ltd profitable in fiscal 2025?

No. It reported a net loss of $3.0M.

How much free cash flow did CBL International Ltd generate in fiscal 2025?

Cash from operations of $4.0M minus capital expenditures of $2.6K left free cash flow of $4.0M.

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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