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Financial statements

Columbus Acquisition Corp/Cayman Islands financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data Columbus Acquisition Corp/Cayman Islands 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 administrative0.080.95
Operating income-0.08-0.95
Interest income2.23
Pre-tax income-0.081.29
Net income-0.081.29
EPS, basic-0.05
EPS, diluted-0.05
Shares, basic (weighted)1.5
Shares, diluted (weighted)1.5

Balance sheet

FY2024FY2025
Cash and equivalents0.48
Other current assets0.01
Total current assets0.49
Total assets0.262.7
Accounts payable00.23
Total current liabilities0.250.31
Total liabilities0.250.31
Paid-in capital0.02
Retained earnings-0.080.18
Shareholders' equity-0.050.18
Total equity-0.050.18
Total liabilities and equity0.262.7
Shares outstanding1.51.94

Cash flow statement

FY2024FY2025
Net income-0.081.29
Stock-based compensation0.06
Change in payables00.23
Cash from operations-0.07-0.58
Purchases of investments-60
Cash from investing-60
Cash from financing0.0761.1
Net change in cash0.48

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 $10.45 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)3.0%Net income / average total assets.

Growth

MetricValueHow it is calculated
Total assets growth, 1y31,255.0%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.16xCurrent assets / current liabilities.
Quick ratio0.01x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.01x(Cash + short-term investments) / current liabilities.
Liabilities / assets2.1%Total liabilities / total assets.
Working capital-$483.3KCurrent assets - current liabilities.
Tangible book value-$483.3KShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
Book value per share-$0.25Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.25Tangible book value / shares outstanding.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$47.0MShare price x shares outstanding.
Enterprise value$47.0MMarket cap + total debt - cash - short-term investments.
P/E57.0xMarket cap / net income. Only when net income is positive.
Earnings yield1.8%Net income / market cap (the inverse of P/E).
Was Columbus Acquisition Corp/Cayman Islands 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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