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Financial statements

BETA Technologies, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data BETA Technologies, 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

FY2023FY2025FY2025
Revenue15.415.135.6
Cost of revenue2.034.529.9
Gross profit13.310.625.7
Research and development138207260
General and administrative61.675.9138
Operating expenses200283398
Operating income-187-272-373
Interest expense0.3511.413
Interest income12.48.5220.1
Other non-operating income12-2.91-372
Pre-tax income-175-275-745
Income tax1.030.510.76
Net income-176-276-746
EBITDA-178-256-351
EPS, basic-4.50-6.77-12.85
EPS, diluted-4.50-6.77-12.85
Shares, basic (weighted)44.945.275
Shares, diluted (weighted)44.945.275

Balance sheet

FY2023FY2025FY2025
Cash and equivalents2543011,710
Receivables2.155.75
Other current assets2.8323.5
Total current assets3271,739
Property, plant and equipment320349
Lease right-of-use assets16.416.4
Other non-current assets3.031.84
Total assets6662,106
Accounts payable16.224.5
Accrued liabilities24.535.1
Deferred revenue6.43.7
Short-term debt2.845.71
Total current liabilities56.676.4
Long-term debt149180
Lease liabilities16.716.8
Other non-current liabilities1.62.85
Total liabilities230288
Total debt152186
Paid-in capital03,731
Retained earnings-969-1,913
Treasury stock-5.890
Other comprehensive income-0.21-0.01
Shareholders' equity3854361,818
Total equity3854361,818
Total liabilities and equity6662,106
Shares outstanding37

Cash flow statement

FY2023FY2025FY2025
Net income-176-276-746
Depreciation and amortization8.6216.522
Stock-based compensation8.9612.134.8
Deferred income tax0.63-0.240.24
Change in receivables-0.970.03-3.6
Change in payables5.726.1630.2
Cash from operations-158-223-268
Capital expenditures-153-73.5-45.4
Cash from investing-152-68.8-44.1
Debt issued13615.50
Debt repaid-0.97-0.91-3.76
Stock issued0.721.655.23
Share buybacks0-0.530
Cash from financing1343391,725
Exchange rate effect-0.140.030.03
Net change in cash-17647.91,413
Free cash flow-311-296-313
Interest paid0.119.1910.9
Income taxes paid0.20.030.17

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $23.85 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin60.1%Gross profit / revenue.
Operating margin-1,129.0%Operating income / revenue.
EBITDA margin-1,076.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-1,912.0%Pre-tax income / revenue.
Net margin-1,914.0%Net income / revenue.
FCF margin-940.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-721.4%Cash from operations / revenue.
Return on equity (ROE)-53.1%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-44.4%Net income / average total assets.
Return on invested capital (ROIC)-125.2%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 / revenue802.6%Research and development expense / revenue.
Stock-based pay / revenue136.6%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue218.6%Capital expenditures / revenue.
D&A / revenue53.5%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y136.0%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y143.2%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y317.0%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y216.1%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y65.7%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 ratio14.5xCurrent assets / current liabilities.
Quick ratio14.3x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio14.2x(Cash + short-term investments) / current liabilities.
Debt / equity0.11xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets9.5%Total debt / total assets.
Liabilities / assets16.5%Total liabilities / total assets.
Net debt-$1.30BTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-34.9xOperating income / interest expense.
Working capital$1.40BCurrent assets - current liabilities.
Tangible book value$1.62BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.02xRevenue / average total assets.
Fixed asset turnover0.11xRevenue / average property, plant and equipment.
Receivables turnover12.4xRevenue / average receivables.
Days sales outstanding29 days365 x average receivables / revenue.
Days payables465 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$3.70Net 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$0.19Revenue / diluted weighted shares.
FCF per share-$1.82Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.39Cash from operations / diluted weighted shares.
Book value per share$6.96Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$6.96Tangible book value / shares outstanding.
Cash per share$6.38(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$5.58BShare price x shares outstanding.
Enterprise value$4.28BMarket cap + total debt - cash - short-term investments.
P/S124xMarket cap / revenue.
P/B3.45xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book3.45xMarket cap / tangible book value, when positive.
EV/Sales95.5xEnterprise value / revenue.
FCF yield-7.6%Free cash flow / market cap.
Earnings yield-15.4%Net income / market cap (the inverse of P/E).
What was BETA Technologies, Inc.'s revenue in fiscal 2025?

BETA Technologies, Inc. reported revenue of $35.6M for fiscal 2025, 136% higher than the year before.

Was BETA Technologies, Inc. profitable in fiscal 2025?

No. It reported a net loss of $745.9M.

How much free cash flow did BETA Technologies, Inc. generate in fiscal 2025?

Cash from operations of $267.8M minus capital expenditures of $45.4M left free cash flow of -$313.2M.

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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