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Financial statements

ETOILES CAPITAL GROUP CO., LTD financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data ETOILES CAPITAL GROUP CO., 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

FY2023FY2025FY2025
Revenue0.062.533.22
General and administrative0.020.862
Operating expenses0.031.533.25
Operating income0.041-0.03
Interest expense00.05
Other non-operating income-0-0.03
Pre-tax income0.041-0.06
Income tax00.140.09
Net income0.030.85-0.15
EBITDA1.080.11
EPS, basic0.000.05-0.01
EPS, diluted0.000.05-0.01
Shares, basic (weighted)18.518.519.1
Shares, diluted (weighted)18.518.519.1

Balance sheet

FY2023FY2025FY2025
Cash and equivalents0.071.445.43
Receivables0.010.24
Other current assets0.010.31
Total current assets1.775.98
Property, plant and equipment0.040.66
Lease right-of-use assets0.052.08
Total assets2.078.76
Accrued liabilities0.020.2
Deferred revenue0.960.4
Total current liabilities1.181.37
Lease liabilities01.58
Total liabilities1.182.96
Paid-in capital05.07
Retained earnings0.880.73
Other comprehensive income00
Shareholders' equity0.030.895.8
Total equity0.030.895.8
Total liabilities and equity2.078.76

Cash flow statement

FY2023FY2025FY2025
Net income0.030.85-0.15
Depreciation and amortization0.080.14
Deferred income tax-00.02
Change in receivables-0.01-0.23
Cash from operations0.061.62-0.91
Capital expenditures-0.08-0.69
Cash from investing-0.08-0.69
Cash from financing-0.185.59
Exchange rate effect00-0
Net change in cash0.061.373.99
Free cash flow1.55-1.6
Interest paid00.05

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $15.02 on July 7, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-1.0%Operating income / revenue.
EBITDA margin3.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-1.8%Pre-tax income / revenue.
Net margin-4.8%Net income / revenue.
FCF margin-49.6%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-28.3%Cash from operations / revenue.
Return on equity (ROE)-4.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-2.8%Net income / average total assets.
Capex / revenue21.3%Capital expenditures / revenue.
D&A / revenue4.3%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y27.6%Revenue vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-103.2%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-90.0%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-118.0%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-117.4%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-156.1%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-203.2%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y552.7%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y323.2%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y3.4%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 ratio4.37xCurrent assets / current liabilities.
Quick ratio4.14x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio3.97x(Cash + short-term investments) / current liabilities.
Liabilities / assets33.8%Total liabilities / total assets.
Interest coverage-0.63xOperating income / interest expense.
Working capital$4.6MCurrent assets - current liabilities.
Tangible book value$5.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.60xRevenue / average total assets.
Fixed asset turnover9.20xRevenue / average property, plant and equipment.
Receivables turnover26.2xRevenue / average receivables.
Days sales outstanding14 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.01Net 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.
EPS, basic-$0.01Net income per basic share, as reported (split-adjusted).
Revenue per share$0.17Revenue / diluted weighted shares.
FCF per share-$0.08Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.05Cash 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$0.28(Cash + short-term investments) / shares outstanding.
What was ETOILES CAPITAL GROUP CO., LTD's revenue in fiscal 2025?

ETOILES CAPITAL GROUP CO., LTD reported revenue of $3.2M for fiscal 2025, 27.6% higher than the year before.

Was ETOILES CAPITAL GROUP CO., LTD profitable in fiscal 2025?

No. It reported a net loss of $153.7K.

How much free cash flow did ETOILES CAPITAL GROUP CO., LTD generate in fiscal 2025?

Cash from operations of $910.7K minus capital expenditures of $687.1K left free cash flow of -$1.6M.

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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