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Financial statements

BGIN BLOCKCHAIN Ltd financial statements

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

FY2023FY2025FY2025
Revenue25730267.4
Cost of revenue58.1175143
Gross profit199128-75.6
Research and development10.116.420.2
General and administrative14.67.1613.9
Operating income17481.6-176
Other non-operating income-0.09-0.851.48
Pre-tax income17480.8-175
Income tax33.814.62.34
Net income to minority interests-0.05-0.210.09
Net income14066.1-177
EBITDA17791.3-155
EPS, basic1.300.61-1.62
EPS, diluted1.300.61-1.62
Shares, basic (weighted)108108109
Shares, diluted (weighted)108108109

Balance sheet

FY2023FY2025FY2025
Cash and equivalents46.711526.3
Receivables0.01
Inventory12.57.85
Other current assets9.196.11
Total current assets19563.9
Property, plant and equipment71.727.3
Lease right-of-use assets0.430.23
Total assets27192.8
Accounts payable6.852.82
Accrued liabilities0.340.47
Deferred revenue0.950.27
Total current liabilities60.638
Lease liabilities0.120.09
Total liabilities60.738.1
Paid-in capital26.6
Retained earnings21028.1
Other comprehensive income-0.24-0.24
Shareholders' equity21054.5
Minority interests0.350.26
Total equity14921054.7
Total liabilities and equity27192.8

Cash flow statement

FY2023FY2025FY2025
Net income14066.1-177
Depreciation and amortization2.969.6521.1
Stock-based compensation0.56
Deferred income tax-0.28-2.112.11
Change in receivables-2.812.81
Change in inventory-3.53-121-74.1
Change in payables3.475.22-4.09
Cash from operations-31.3-199-167
Capital expenditures-6.69-13-4.19
Cash from investing77.726855.5
Stock issued0
Dividends paid-4.05
Cash from financing-0.36-0.5422.8
Exchange rate effect0
Net change in cash46.168.1-88.5
Free cash flow-38-212-171
Income taxes paid0.020.3818.1

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.90 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-112.2%Gross profit / revenue.
Operating margin-261.3%Operating income / revenue.
EBITDA margin-230.1%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-259.1%Pre-tax income / revenue.
Net margin-262.6%Net income / revenue.
FCF margin-253.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-247.6%Cash from operations / revenue.
Return on equity (ROE)-134.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-97.3%Net income / average total assets.
Return on invested capital (ROIC)-226.0%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%.
R&D / revenue30.0%Research and development expense / revenue.
Stock-based pay / revenue0.8%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue6.2%Capital expenditures / revenue.
D&A / revenue31.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-77.7%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-159.2%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-315.7%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-269.8%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-367.5%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-365.6%EPS vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-74.0%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-65.7%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y1.2%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 ratio1.68xCurrent assets / current liabilities.
Quick ratio0.69x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.69x(Cash + short-term investments) / current liabilities.
Liabilities / assets41.0%Total liabilities / total assets.
Working capital$25.9MCurrent assets - current liabilities.
Tangible book value$54.5MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.37xRevenue / average total assets.
Fixed asset turnover1.36xRevenue / average property, plant and equipment.
Inventory turnover14.1xCost of revenue / average inventory.
Days inventory26 days365 x average inventory / cost of revenue.
Receivables turnover7,062xRevenue / average receivables.
Days sales outstanding0 days365 x average receivables / revenue.
Days payables12 days365 x average accounts payable / cost of revenue.
Cash conversion cycle14 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.62Net 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-$1.62Net income per basic share, as reported (split-adjusted).
Revenue per share$0.62Revenue / diluted weighted shares.
FCF per share-$1.57Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.53Cash from operations / diluted weighted shares.
Book value per share$0.50Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.50Tangible book value / shares outstanding.
Cash per share$0.24(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$215.0MShare price x shares outstanding.
Enterprise value$188.7MMarket cap + total debt - cash - short-term investments.
P/S3.19xMarket cap / revenue.
P/B3.94xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book3.94xMarket cap / tangible book value, when positive.
EV/Sales2.80xEnterprise value / revenue.
FCF yield-79.6%Free cash flow / market cap.
Earnings yield-82.3%Net income / market cap (the inverse of P/E).
Dividend yield1.9%Dividends paid over the period / market cap.
Shareholder yield1.9%(Dividends paid + share buybacks) / market cap.
What was BGIN BLOCKCHAIN Ltd's revenue in fiscal 2025?

BGIN BLOCKCHAIN Ltd reported revenue of $67.4M for fiscal 2025, 77.7% lower than the year before.

Was BGIN BLOCKCHAIN Ltd profitable in fiscal 2025?

No. It reported a net loss of $177.0M.

How much free cash flow did BGIN BLOCKCHAIN Ltd generate in fiscal 2025?

Cash from operations of $166.9M minus capital expenditures of $4.2M left free cash flow of -$171.1M.

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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