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Financial statements

BillionToOne, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data BillionToOne, 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
Revenue71.7153305
Cost of revenue54.471.796.7
Gross profit17.380.9208
Research and development22.436.649.4
Selling, general and administrative64.491.5143
Operating expenses86.8128192
Operating income-69.5-47.116
Interest expense3.272.390.1
Interest income3.465.827.75
Other non-operating income-13.25.61-8.26
Pre-tax income-82.7-41.57.76
Income tax0.010.030.31
Net income-82.7-41.67.45
EBITDA-63.6-40.122.9
EPS, basic-8.45-4.120.18
EPS, diluted-8.45-4.120.14
Shares, basic (weighted)9.7810.115.9
Shares, diluted (weighted)9.7810.121.2

Balance sheet

FY2023FY2025FY2025
Cash and equivalents97.3191496
Receivables24.741.6
Inventory8.7317.5
Other current assets2.95.42
Total current assets228561
Property, plant and equipment17.120.4
Lease right-of-use assets51.746.7
Other non-current assets5.394.99
Total assets302633
Accounts payable4.37.18
Deferred revenue2.812.19
Short-term debt00
Total current liabilities28.448
Long-term debt51.557.2
Lease liabilities50.845.7
Other non-current liabilities2.760
Total liabilities134153
Total debt51.557.2
Paid-in capital30.5757
Retained earnings-282-275
Other comprehensive income0-1.79
Shareholders' equity-219-252480
Total equity-219-252480
Total liabilities and equity302633
Shares outstanding10.9

Cash flow statement

FY2023FY2025FY2025
Net income-82.7-41.67.45
Depreciation and amortization5.976.9
Stock-based compensation4.858.3615.9
Deferred income tax000
Change in receivables-2.59-15.6-16.9
Change in inventory-1.41-1.54-8.81
Change in payables0.150.881.78
Cash from operations-53.7-41.424.6
Capital expenditures-6.17-5.4-8.88
Cash from investing82.8-5.43-8.92
Debt issued1549.80
Debt repaid0-350
Stock issued0.441.083.09
Share buybacks0-0.550
Cash from financing13.4141289
Net change in cash42.694.2304
Free cash flow-59.8-46.815.7
Interest paid2.583.924.65
Income taxes paid00.010.49

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 $123.08 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin71.3%Gross profit / revenue.
Operating margin10.9%Operating income / revenue.
EBITDA margin12.6%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin9.5%Pre-tax income / revenue.
Net margin9.5%Net income / revenue.
FCF margin8.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin11.4%Cash from operations / revenue.
Effective tax rate0.5%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)7.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)5.2%Net income / average total assets.
Return on invested capital (ROIC)54.4%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 / revenue14.9%Research and development expense / revenue.
SG&A / revenue45.5%Selling, general and administrative expense / revenue.
Stock-based pay / revenue6.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue3.1%Capital expenditures / revenue.
D&A / revenue1.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y100.0%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y157.6%Gross profit vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y109.4%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y110.6%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 ratio11.7xCurrent assets / current liabilities.
Quick ratio11.2x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio9.85x(Cash + short-term investments) / current liabilities.
Debt / equity0.17xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets12.5%Total debt / total assets.
Liabilities / assets26.4%Total liabilities / total assets.
Net debt-$457.6MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA-9.11xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage1,056xOperating income / interest expense.
Working capital$595.7MCurrent assets - current liabilities.
Tangible book value$536.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.54xRevenue / average total assets.
Fixed asset turnover15.9xRevenue / average property, plant and equipment.
Inventory turnover5.40xCost of revenue / average inventory.
Days inventory68 days365 x average inventory / cost of revenue.
Receivables turnover5.31xRevenue / average receivables.
Days sales outstanding69 days365 x average receivables / revenue.
Days payables39 days365 x average accounts payable / cost of revenue.
Cash conversion cycle97 daysDays inventory + days sales outstanding - days payables.
FCF conversion88.0%Free cash flow / net income, when net income is positive.
Capex / operating cash flow26.9%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.69Net 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$7.30Revenue / diluted weighted shares.
FCF per share$0.61Free cash flow / diluted weighted shares.
Operating cash flow per share$0.83Cash from operations / diluted weighted shares.
Book value per share$9.86Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$9.86Tangible book value / shares outstanding.
Cash per share$10.07(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$5.81BShare price x shares outstanding.
Enterprise value$5.35BMarket cap + total debt - cash - short-term investments.
P/E154xMarket cap / net income. Only when net income is positive.
P/S14.6xMarket cap / revenue.
P/B10.8xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book10.8xMarket cap / tangible book value, when positive.
P/FCF175xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF128xMarket cap / cash from operations, when positive.
EV/Sales13.5xEnterprise value / revenue.
EV/EBIT124xEnterprise value / operating income, when both are positive.
EV/EBITDA106xEnterprise value / EBITDA, when both are positive.
EV/FCF161xEnterprise value / free cash flow, when both are positive.
FCF yield0.6%Free cash flow / market cap.
Earnings yield0.6%Net income / market cap (the inverse of P/E).
What was BillionToOne, Inc.'s revenue in fiscal 2025?

BillionToOne, Inc. reported revenue of $305.1M for fiscal 2025, 100% higher than the year before.

Was BillionToOne, Inc. profitable in fiscal 2025?

Yes. Net income was $7.5M, a net margin of 2.4%.

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

Cash from operations of $24.6M minus capital expenditures of $8.9M left free cash flow of $15.7M.

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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