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Financial statements

ELUTIA INC. financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data ELUTIA 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

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Revenue42.942.747.423.824.714.512.3
Cost of revenue23.122.128.412.213.77.755.7
Gross profit19.820.61911.611.16.726.6
Research and development2.45.959.277.734.434.16
Selling and marketing16.217.618.817.913.14.995.77
General and administrative9.6210.613.716.114.118.115.1
Operating expenses28.234.242.146.841.637.433.5
Operating income-8.41-13.6-23-35.2-30.5-30.7-26.9
Interest expense5.385.635.325.125.84.78
Other non-operating income1.88-2.573.584.16-0.761.19-2.76
Pre-tax income-11.9-21.8-24.8-36.1-41.2-45.3-15.9
Income tax0.030.030.060.030.030.010.01
Net income-11.9-21.8-24.8-32.9-37.7-53.953.4
EBITDA-4.55-9.74-19.3-31.5-26.8-27.3-24.1
EPS, basic-18.48-8.88-2.38-2.38-2.07-1.861.29
EPS, diluted-18.48-8.88-2.38-2.38-2.07-1.860.87
Shares, basic (weighted)0.652.8510.413.818.229.141.4
Shares, diluted (weighted)0.652.8510.413.818.229.145.9

Balance sheet

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents2.4839.230.41719.313.236.4
Receivables7.237.1763.773.262.281.73
Inventory7.1910.19.554.243.851.932.62
Other current assets1.442.891.452.392.171.992.27
Total current assets18.459.747.450.731.326.255.8
Property, plant and equipment0.991.161.20.250.170.672.51
Lease right-of-use assets0.230.270.152.43
Intangible assets25.321.918.515.111.72.61.53
Other non-current assets0.080.080.080.320.330.182.49
Total assets44.882.867.268.843.436.162.4
Accounts payable2.492.051.581.373.194.154.79
Accrued liabilities3.986.326.388.839.497.14.35
Deferred revenue0.650.530.01
Short-term debt1.696.318.063.321.25
Total current liabilities18.326.82642.64337.825.1
Long-term debt19.617.810.424.320.422.6
Lease liabilities0.960.023.59
Other non-current liabilities0.760.70.130.52
Total liabilities55.46253.673.98282.434.7
Total debt21.324.118.524.323.723.9
Paid-in capital1.83101119133137183204
Retained earnings-56.9-80.3-105-138-176-230-176
Shareholders' equity-55.120.813.5-5.03-38.6-46.327.7
Total equity-55.120.813.5-5.03-38.6-46.327.7
Total liabilities and equity44.882.867.268.843.436.162.4
Shares outstanding0.65

Cash flow statement

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Net income-11.9-21.8-24.8-32.9-37.7-53.953.4
Depreciation and amortization3.863.863.733.733.753.452.79
Stock-based compensation0.210.783.543.652.447.895.21
Change in receivables-0.030.061.17-0.830.80.530.08
Change in inventory0.27-2.930.56-0.5-0.61-0.06-1.64
Change in payables-0.631.91-0.424.91-2.11-1.15-6.55
Cash from operations-7.23-13.6-15.4-21.4-21.8-22.7-44.8
Capital expenditures-0.58-0.64-0.37-0.54-0.35-0.65-1.88
Cash from investing-0.58-0.64-0.37-0.5414.2-0.4778.6
Debt repaid-0.11-0.3-2.78-18.6
Stock issued0.0200.030.08
Cash from financing7.9851.26.718.549.8417.1-10.6
Net change in cash0.1836.9-9.1-13.42.29-6.0423.1
Free cash flow-7.8-14.3-15.8-22-22.1-23.3-46.7
Interest paid4.45.114.985.482.325.297.49
Income taxes paid0.030.03

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 $0.82 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin57.8%Gross profit / revenue.
Operating margin-214.8%Operating income / revenue.
EBITDA margin-200.8%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-184.2%Pre-tax income / revenue.
Net margin426.9%Net income / revenue.
FCF margin-379.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-362.5%Cash from operations / revenue.
Return on equity (ROE)329.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)118.7%Net income / average total assets.
R&D / revenue56.1%Research and development expense / revenue.
Stock-based pay / revenue33.3%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue16.8%Capital expenditures / revenue.
D&A / revenue14.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-15.0%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-19.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-22.0%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-1.8%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-17.2%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-20.3%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value CAGR, 5y5.8%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y72.6%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-3.2%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-5.5%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y58.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y49.2%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y74.3%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.77xCurrent assets / current liabilities.
Quick ratio1.01x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.95x(Cash + short-term investments) / current liabilities.
Liabilities / assets63.9%Total liabilities / total assets.
Working capital$16.2MCurrent assets - current liabilities.
Goodwill and intangibles / assets2.3%(Goodwill + intangible assets) / total assets.
Tangible book value$14.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.28xRevenue / average total assets.
Fixed asset turnover4.15xRevenue / average property, plant and equipment.
Inventory turnover1.93xCost of revenue / average inventory.
Days inventory189 days365 x average inventory / cost of revenue.
Receivables turnover8.44xRevenue / average receivables.
Days sales outstanding43 days365 x average receivables / revenue.
Days payables252 days365 x average accounts payable / cost of revenue.
Cash conversion cycle-20 daysDays inventory + days sales outstanding - days payables.
FCF conversion-88.8%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.17Net 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$0.27Revenue / diluted weighted shares.
FCF per share-$1.04Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.99Cash from operations / diluted weighted shares.
Book value per share$0.36Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.33Tangible book value / shares outstanding.
Cash per share$0.45(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$36.3MShare price x shares outstanding.
Enterprise value$16.4MMarket cap + total debt - cash - short-term investments.
P/E0.70xMarket cap / net income. Only when net income is positive.
P/S2.99xMarket cap / revenue.
P/B2.31xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.46xMarket cap / tangible book value, when positive.
EV/Sales1.35xEnterprise value / revenue.
FCF yield-126.8%Free cash flow / market cap.
Earnings yield142.7%Net income / market cap (the inverse of P/E).
What was ELUTIA INC.'s revenue in fiscal 2025?

ELUTIA INC. reported revenue of $12.3M for fiscal 2025, 15% lower than the year before.

Was ELUTIA INC. profitable in fiscal 2025?

Yes. Net income was $53.4M, a net margin of 434.2%.

How much free cash flow did ELUTIA INC. generate in fiscal 2025?

Cash from operations of $44.8M minus capital expenditures of $1.9M left free cash flow of -$46.7M.

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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