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Financial statements

Black Hawk Acquisition Corp financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data Black Hawk Acquisition 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

FY2024FY2025
General and administrative0.490.8
Operating income-0.58-0.92
Interest expense0.02
Interest income0.010
Net income1.921.33

Balance sheet

FY2024FY2025
Cash and equivalents00
Other current assets0.050.01
Total current assets0.310.05
Intangible assets5
Total assets72.123.9
Accounts payable0.3
Accrued liabilities00
Total current liabilities0.071.48
Total liabilities2.493.9
Paid-in capital0
Retained earnings-2.17-3.85
Shareholders' equity-2.17-3.85
Total equity-2.17-3.85
Total liabilities and equity72.123.9

Cash flow statement

FY2024FY2025
Net income1.921.33
Change in payables0.060.24
Cash from operations-0.55-0.65
Cash from investing-69.350.3
Stock issued0.69
Dividends paid-51
Cash from financing70-49.8
Net change in cash0.14-0.23

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to May 31, 2026; growth uses fiscal years. Valuation uses the share price of $12.27 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)1.5%Net income / average total assets.

Growth

MetricValueHow it is calculated
Net income growth, 1y-30.6%Net income vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-66.9%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.02xCurrent assets / current liabilities.
Quick ratio0.00x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.00x(Cash + short-term investments) / current liabilities.
Liabilities / assets20.4%Total liabilities / total assets.
Working capital-$2.7MCurrent assets - current liabilities.
Goodwill and intangibles / assets19.7%(Goodwill + intangible assets) / total assets.
Tangible book value-$10.1MShareholders' equity - goodwill - intangible assets.

Valuation

MetricValueHow it is calculated
Market cap$51.0MShare price x shares outstanding.
Enterprise value$51.0MMarket cap + total debt - cash - short-term investments.
P/E134xMarket cap / net income. Only when net income is positive.
Earnings yield0.7%Net income / market cap (the inverse of P/E).
Was Black Hawk Acquisition Corp profitable in fiscal 2025?

Yes. Net income was $1.3M, a net margin of -.

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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