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Financial statements

Embrace Change Acquisition Corp. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Embrace Change Acquisition 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

FY2022FY2023FY2024
Operating income-0.35-1.06-0.55
Interest expense0
Other non-operating income3.491.99
Net income0.412.421.44
EPS, basic-0.08
EPS, diluted-0.08
Shares, basic (weighted)4.9
Shares, diluted (weighted)4.9

Balance sheet

FY2022FY2023FY2024
Cash and equivalents0.40.010.07
Other current assets0
Total current assets0.40.010.07
Total assets76.956.226.2
Accounts payable0.16
Accrued liabilities0.161.08
Total current liabilities0.161.532.92
Total liabilities2.744.125.89
Paid-in capital0
Retained earnings-2.34-4.11-5.82
Shareholders' equity-2.34-4.11-5.82
Total equity-2.34-4.11-5.82
Total liabilities and equity76.956.226.2
Shares outstanding2.32.32.3

Cash flow statement

FY2022FY2023FY2024
Net income0.412.421.44
Change in payables0.710.02
Cash from operations-0.2-0.35-0.53
Cash from investing-75.823.832.5
Share buybacks-24.3
Cash from financing76.4-23.8-31.9
Net change in cash0.4-0.40.06

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to September 30, 2025; growth uses fiscal years. Valuation uses the share price of $11.21 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)0.2%Net income / average total assets.

Growth

MetricValueHow it is calculated
Net income growth, 1y-40.5%Net income vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-53.5%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.00xCurrent assets / current liabilities.
Quick ratio0.00x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.00x(Cash + short-term investments) / current liabilities.
Liabilities / assets122.5%Total liabilities / total assets.
Interest coverage-235xOperating income / interest expense.
Working capital-$30.7MCurrent assets - current liabilities.
Tangible book value-$7.4MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted$0.02Net 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.
Operating cash flow per share-$0.16Cash from operations / diluted weighted shares.
Book value per share-$3.21Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$3.21Tangible book value / shares outstanding.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$27.2MShare price x shares outstanding.
Enterprise value$27.1MMarket cap + total debt - cash - short-term investments.
P/E448xMarket cap / net income. Only when net income is positive.
Earnings yield0.2%Net income / market cap (the inverse of P/E).
Was Embrace Change Acquisition Corp. profitable in fiscal 2024?

Yes. Net income was $1.4M, 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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