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Financial statements

DDC Enterprise Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data DDC Enterprise Ltd 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

FY2023FY2024FY2025
Revenue28.937.439.2
Cost of revenue21.726.826.9
Gross profit7.2510.612.3
Selling and marketing2.462.871.1
General and administrative11.613.611.4
Operating expenses27.829.547.6
Operating income-20.6-18.8-35.3
Interest expense1.722.292.92
Interest income0.360.451.15
Pre-tax income-22.1-20.5-46.2
Income tax0.70.982.1
Net income to minority interests0.611.812.67
Net income-22.8-21.5-48.3
EBITDA-19.7-18.2-35

Balance sheet

FY2023FY2024FY2025
Cash and equivalents11.18.353.02
Short-term investments14.717.818.6
Receivables4.164.545.94
Inventory1.410.651.18
Other current assets13.720.354.9
Total current assets45.151.783.7
Property, plant and equipment0.080.080.04
Lease right-of-use assets0.870.711.23
Goodwill5.693.650.71
Intangible assets1.331.490.23
Long-term investments1.991.16
Other non-current assets6.087.729.27
Total assets61.266.5200
Accounts payable2.933.333.65
Deferred revenue1.941.72
Short-term debt0.280.110.08
Total current liabilities39.650.895.5
Lease liabilities0.570.490.92
Other non-current liabilities1.471.431.49
Total liabilities52.655.2121
Total debt0.280.110.08
Paid-in capital256272357
Retained earnings-232-249-310
Other comprehensive income-19.1-18.1-18
Shareholders' equity5.56.571.2
Minority interests3.054.777.66
Total equity8.5411.378.9
Total liabilities and equity61.266.5200

Cash flow statement

FY2023FY2024FY2025
Net income-22.8-21.5-48.3
Depreciation and amortization0.860.640.26
Stock-based compensation11.82.6231.2
Deferred income tax-0.18-0.71-0.36
Change in receivables-0.63-0.62-1.42
Change in inventory-0.130.57-0.53
Change in payables0.07-1.280.17
Cash from operations-12.6-15.5-39.7
Capital expenditures-0.03-0.05-0
Acquisitions1.120.2
Purchases of investments-2.49
Cash from investing-19-1.49-62.5
Cash from financing30.414.396.8
Exchange rate effect-1-0.150.12
Net change in cash-2.2-2.82-5.33
Free cash flow-12.6-15.5-39.7
Interest paid1.991.310.34
Income taxes paid-0.03

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $0.20 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin31.4%Gross profit / revenue.
Operating margin-90.0%Operating income / revenue.
EBITDA margin-89.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-118.0%Pre-tax income / revenue.
Net margin-123.3%Net income / revenue.
FCF margin-101.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-101.3%Cash from operations / revenue.
Return on equity (ROE)-124.4%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-36.3%Net income / average total assets.
Return on invested capital (ROIC)-83.8%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%.
Stock-based pay / revenue79.7%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.0%Capital expenditures / revenue.
D&A / revenue0.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y4.6%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y15.8%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y996.2%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y200.2%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.88xCurrent assets / current liabilities.
Quick ratio0.29x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.23x(Cash + short-term investments) / current liabilities.
Debt / equity0.00xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets0.0%Total debt / total assets.
Liabilities / assets60.5%Total liabilities / total assets.
Net debt-$21.6MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-12.1xOperating income / interest expense.
Working capital-$11.9MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.5%(Goodwill + intangible assets) / total assets.
Tangible book value$70.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.29xRevenue / average total assets.
Fixed asset turnover643xRevenue / average property, plant and equipment.
Inventory turnover29.5xCost of revenue / average inventory.
Days inventory12 days365 x average inventory / cost of revenue.
Receivables turnover7.48xRevenue / average receivables.
Days sales outstanding49 days365 x average receivables / revenue.
Days payables47 days365 x average accounts payable / cost of revenue.
Cash conversion cycle14 daysDays inventory + days sales outstanding - days payables.

Valuation

MetricValueHow it is calculated
Market cap$9.1MShare price x shares outstanding.
Enterprise value-$12.5MMarket cap + total debt - cash - short-term investments.
P/S0.23xMarket cap / revenue.
P/B0.13xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.13xMarket cap / tangible book value, when positive.
FCF yield-435.6%Free cash flow / market cap.
Earnings yield-530.4%Net income / market cap (the inverse of P/E).
What was DDC Enterprise Ltd's revenue in fiscal 2025?

DDC Enterprise Ltd reported revenue of $39.2M for fiscal 2025, 4.6% higher than the year before.

Was DDC Enterprise Ltd profitable in fiscal 2025?

No. It reported a net loss of $48.3M.

How much free cash flow did DDC Enterprise Ltd generate in fiscal 2025?

Cash from operations of $39.7M minus capital expenditures of $4.6K left free cash flow of -$39.7M.

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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