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Financial statements

Armlogi Holding Corp. financial statements

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

FY2024FY2024FY2025
Revenue135167190
Cost of revenue109149193
Gross profit25.718.1-3
General and administrative7.89.9714.7
Operating expenses7.89.9714.7
Operating income17.98.12-17.7
Interest income0.110.14
Other non-operating income1.352.270.76
Pre-tax income19.310.4-16.9
Income tax5.362.95-1.56
Net income13.97.44-15.3
EBITDA19.210.1-14.7
EPS, basic0.350.19-0.37
EPS, diluted0.350.19-0.37
Shares, basic (weighted)4040.241.8
Shares, diluted (weighted)4040.241.8

Balance sheet

FY2024FY2024FY2025
Cash and equivalents6.567.899.19
Other current assets1.641.621
Total current assets30.13837.7
Property, plant and equipment7.631111.3
Lease right-of-use assets49.7112115
Intangible assets0.130.090.05
Other non-current assets0.710.74
Total assets88.6167170
Accounts payable7.4969.01
Deferred revenue0.420.280.94
Total current liabilities24.53345.8
Lease liabilities37.793.198.9
Other non-current liabilities0.08
Total liabilities63.2128145
Paid-in capital8.9915.516.7
Retained earnings16.323.88.42
Shareholders' equity25.339.225.1
Total equity25.339.225.1
Total liabilities and equity88.6167170
Shares outstanding4041.642.3

Cash flow statement

FY2024FY2024FY2025
Net income13.97.44-15.3
Depreciation and amortization1.2822.93
Deferred income tax0.380.8-1.54
Change in payables2.49-0.672.1
Cash from operations11.82.991.46
Capital expenditures-1.81-5.21-2.89
Cash from investing-4.32-7.44-1.81
Cash from financing-3.187.843.97
Net change in cash4.313.393.63
Free cash flow9.99-2.22-1.43
Interest paid0.050.1
Income taxes paid-2.7-4.740.12

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to March 31, 2026; growth uses fiscal years. Valuation uses the share price of $0.26 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-2.7%Gross profit / revenue.
Operating margin-10.3%Operating income / revenue.
EBITDA margin-8.7%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-10.7%Pre-tax income / revenue.
Net margin-10.7%Net income / revenue.
FCF margin0.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin0.8%Cash from operations / revenue.
Return on equity (ROE)-154.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-14.4%Net income / average total assets.
Return on invested capital (ROIC)-146.6%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%.
Capex / revenue0.6%Capital expenditures / revenue.
D&A / revenue1.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y14.0%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-116.6%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-317.8%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-245.8%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-306.3%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-294.7%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-51.2%Operating cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-36.1%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y1.9%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y4.0%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 ratio0.54xCurrent assets / current liabilities.
Quick ratio0.06x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.06x(Cash + short-term investments) / current liabilities.
Liabilities / assets90.6%Total liabilities / total assets.
Working capital-$20.9MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.0%(Goodwill + intangible assets) / total assets.
Tangible book value$13.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.35xRevenue / average total assets.
Fixed asset turnover19.2xRevenue / average property, plant and equipment.
Days payables14 days365 x average accounts payable / cost of revenue.
Capex / operating cash flow68.2%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.46Net 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$4.26Revenue / diluted weighted shares.
FCF per share$0.01Free cash flow / diluted weighted shares.
Operating cash flow per share$0.03Cash from operations / diluted weighted shares.
Book value per share$0.30Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.30Tangible book value / shares outstanding.
Cash per share$0.06(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$11.7MShare price x shares outstanding.
Enterprise value$9.1MMarket cap + total debt - cash - short-term investments.
P/S0.06xMarket cap / revenue.
P/B0.87xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.87xMarket cap / tangible book value, when positive.
P/FCF23.3xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF7.39xMarket cap / cash from operations, when positive.
EV/Sales0.05xEnterprise value / revenue.
EV/FCF18.0xEnterprise value / free cash flow, when both are positive.
FCF yield4.3%Free cash flow / market cap.
Earnings yield-176.4%Net income / market cap (the inverse of P/E).
What was Armlogi Holding Corp.'s revenue in fiscal 2025?

Armlogi Holding Corp. reported revenue of $190.4M for fiscal 2025, 14% higher than the year before.

Was Armlogi Holding Corp. profitable in fiscal 2025?

No. It reported a net loss of $15.3M.

How much free cash flow did Armlogi Holding Corp. generate in fiscal 2025?

Cash from operations of $1.5M minus capital expenditures of $2.9M left free cash flow of -$1.4M.

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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