Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Bio Essence Corp 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
FY2021
FY2021
FY2022
FY2023
FY2024
FY2025
Revenue
0.96
0.89
0.62
0.55
0.32
1.9
Cost of revenue
0.73
0.59
0.29
0.27
0.11
0.47
Gross profit
0.23
0.3
0.33
0.28
0.22
1.43
General and administrative
0.91
1.08
0.76
0.35
0.68
0.5
Operating expenses
1.06
1.16
0.84
0.35
0.68
0.53
Operating income
-0.83
-0.86
-0.51
-0.35
-0.46
0.9
Interest expense
0.04
0.04
0.01
0.02
0
0
Other non-operating income
-0.02
-0.01
-0.01
-0.06
-1.11
-0
Pre-tax income
-0.59
-0.64
-0.53
-0.4
-1.56
0.9
Income tax
0
0
0
0
0
0
Income from continuing operations
-0.53
-0.4
-1.57
0.9
Net income
-0.6
-0.65
-0.81
-0.97
-1.31
0.9
EBITDA
-0.8
-0.82
-0.5
-0.34
-0.46
0.9
EPS, basic
-0.03
-0.03
-0.03
-0.03
-0.03
EPS, diluted
-0.03
-0.03
-0.03
-0.03
-0.03
Shares, basic (weighted)
22
22
22
34
38
38
Shares, diluted (weighted)
22
22
22
36
38
38
Balance sheet
FY2021
FY2021
FY2022
FY2023
FY2024
FY2025
Cash and equivalents
0.01
0
0.01
0
0
Receivables
0.05
0.02
0.01
0.04
0.01
0.02
Inventory
0.27
0.21
0.18
0.14
Other current assets
0
0.03
0.01
0.01
0.2
0
Total current assets
0.33
0.26
0.2
0.3
0.28
0.42
Property, plant and equipment
0.09
0.18
0.25
0
Lease right-of-use assets
1.37
1.21
1.05
1.43
Intangible assets
0.01
0
0
0
0
0
Other non-current assets
1.48
0
Total assets
1.85
1.7
1.55
2.76
0.28
0.42
Accounts payable
0.05
0.06
0.05
0.01
0.02
0.05
Accrued liabilities
0.01
0
Total current liabilities
1.89
2.76
3.56
2.45
2.8
2.44
Lease liabilities
1.28
1.12
0.95
0.94
0.39
Other non-current liabilities
0.99
0.45
Total liabilities
3.63
4.13
4.79
4.42
3.25
2.5
Total debt
0.06
0.06
Paid-in capital
4.93
4.93
4.93
7.48
7.48
7.48
Retained earnings
-6.71
-7.36
-8.17
-9.14
-10.4
-9.55
Shareholders' equity
-1.78
-2.43
-3.24
-1.66
-2.97
-2.07
Total equity
-1.78
-2.43
-3.24
-1.66
-2.97
-2.07
Total liabilities and equity
1.85
1.7
1.55
2.76
0.28
0.42
Shares outstanding
22
22
22
38
38
38
Cash flow statement
FY2021
FY2021
FY2022
FY2023
FY2024
FY2025
Net income
-0.6
-0.65
-0.81
-0.97
-1.31
0.9
Depreciation and amortization
0.03
0.04
0.01
0
0
0
Stock-based compensation
0.01
Deferred income tax
0
0
Change in receivables
-0.02
0.02
0
-0.01
-0.01
-0.02
Change in inventory
0.26
0.06
0.03
-0.01
Change in payables
-0.03
0.01
-0.02
-0.01
0.01
0.03
Cash from operations
-0.73
-1.29
-0.7
-1.03
0.62
1.57
Capital expenditures
-0.01
-0.12
-0
-0
Acquisitions
-0
Cash from investing
-0.01
-0.12
-0.06
-0.09
-0
Debt repaid
-0
-0.01
-0
-0
Stock issued
-0.1
Cash from financing
0.73
1.41
0.77
1.11
-0.62
-1.57
Net change in cash
-0.01
-0.01
0.01
-0.01
0
-0
Free cash flow
-0.74
-1.41
-0.71
-1.03
Interest paid
0.04
0.04
0.01
0.02
0.01
0
Income taxes paid
0
0
0
0
0
0
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 $0.18 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
69.7%
Gross profit / revenue.
Operating margin
52.9%
Operating income / revenue.
EBITDA margin
56.4%
EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin
52.8%
Pre-tax income / revenue.
Net margin
52.1%
Net income / revenue.
Operating cash flow margin
36.9%
Cash from operations / revenue.
Effective tax rate
1.3%
Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)
64.8%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
37.9%
Net income / average total assets.
Return on invested capital (ROIC)
63.3%
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%.
D&A / revenue
3.6%
Depreciation and amortization / revenue.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
485.8%
Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y
45.1%
Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y
14.6%
Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y
558.0%
Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y
63.2%
Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y
44.4%
Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow growth, 1y
151.6%
Operating cash flow vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
50.3%
Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y
-35.1%
Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y
-25.5%
Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y
0.0%
Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y
20.0%
Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y
11.5%
Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
0.38x
Current assets / current liabilities.
Quick ratio
0.00x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.00x
(Cash + short-term investments) / current liabilities.
Debt / equity
0.02x
Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets
1.4%
Total debt / total assets.
Liabilities / assets
41.5%
Total liabilities / total assets.
Net debt
$56.2K
Total debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA
0.03x
Net debt / EBITDA (twelve months), when EBITDA is positive.
Net 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
$0.06
Revenue / diluted weighted shares.
Operating cash flow per share
$0.02
Cash from operations / diluted weighted shares.
Book value per share
$0.04
Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Market cap + total debt - cash - short-term investments.
P/E
6.45x
Market cap / net income. Only when net income is positive.
P/S
3.36x
Market cap / revenue.
P/B
4.18x
Market cap / shareholders' equity. Only when equity is positive.
P/OCF
9.10x
Market cap / cash from operations, when positive.
EV/Sales
3.38x
Enterprise value / revenue.
EV/EBIT
6.40x
Enterprise value / operating income, when both are positive.
EV/EBITDA
6.00x
Enterprise value / EBITDA, when both are positive.
Earnings yield
15.5%
Net income / market cap (the inverse of P/E).
What was Bio Essence Corp's revenue in fiscal 2025?
Bio Essence Corp reported revenue of $1.9M for fiscal 2025, 485.8% higher than the year before.
Was Bio Essence Corp profitable in fiscal 2025?
Yes. Net income was $896.2K, a net margin of 47.2%.
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.