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Financial statements

ESTABLISHMENT LABS HOLDINGS INC. financial statements

Income statement, balance sheet and cash flow statement for the last 9 fiscal years, taken from the XBRL data ESTABLISHMENT LABS HOLDINGS 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

FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue34.761.289.684.7127162165166211
Cost of revenue1725.134.732.241.355.158.256.564.8
Gross profit17.736.154.952.585.4107107110146
Research and development6.8612.71513.818.320.326.419.720.2
Selling, general and administrative30.847.370.866.692.2126146140165
Operating expenses37.76085.880.4111146172160185
Operating income-20-23.9-30.9-27.9-25.1-39.7-65-50-39
Interest expense10.48.818.79.379.0611.815.420.825.3
Interest income0.020.0200.020.020.091.021.480.42
Other non-operating income-0.4-2.39-1.21-2.68-6.27-3.180.82-15.35.82
Pre-tax income-34.8-20.9-37.5-38-39.7-72.8-78.6-84.6-58
Income tax0.110.220.640.11.432.39-0.08-0.03-6.96
Net income-34.9-21.1-38.2-38.1-41.1-75.2-78.5-84.6-51.1
EBITDA-22.6-37.2-62.2-45.3-32.8
EPS, basic-3.41-1.22-1.86-1.63-1.72-3.08-3.07-3.00-1.72
EPS, diluted-3.41-1.22-1.86-1.63-1.72-3.08-3.07-3.00-1.72
Shares, basic (weighted)10.217.420.523.32424.525.628.229.6
Shares, diluted (weighted)10.217.420.523.32424.525.628.229.6

Balance sheet

FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents10.952.637.784.553.466.44090.375.6
Receivables13.117.622.819.124.435.446.96577.5
Inventory13.224.828.723.228.436.679.578.885.6
Other current assets2.244.36.762.091.771.578.488.9211.3
Total current assets39.499.495.8132113150175243250
Property, plant and equipment13.512.916.416.218.751.177.27875.6
Lease right-of-use assets2.612.213.73.385.564.34
Goodwill0.470.470.470.470.470.470.471.211.21
Intangible assets3.43.453.444.154.374.617.9911.79.94
Other non-current assets0.270.320.370.660.561.294.77.3116.1
Total assets57.1117117156140211269347357
Accounts payable9.136.2410.49.7214.52041.644.843.1
Accrued liabilities2.336.1310.714.516.217.213.716.518.9
Deferred revenue0.910.910.791.210.771.691.841.751.21
Short-term debt0
Total current liabilities57.416.423.225.931.93957.268.382.1
Long-term debt48.149.851.9175189220248
Lease liabilities1.921.93.22.714.22.82
Other non-current liabilities4.673.552.462.332.391.631.651.681.14
Total liabilities62.147.176.981.488.8219250294334
Total debt48.149.851.91751890248
Paid-in capital2815.221.226.736.649.963.77787.6
Retained earnings-67.9-89-127-165-206-282-360-445-496
Treasury stock-6.47-2.85-2.85-2.85-2.85-2.85-2.85-2.85-2.85
Other comprehensive income0.080.450.692.873.662.721.963.291.16
Shareholders' equity-5.0169.539.67550.7-8.1918.453.123.5
Total equity-5.0169.539.67550.7-8.1918.453.123.5
Total liabilities and equity57.1117117156140211269347357
Shares outstanding20.320.623.524.124.426.128.829.3

Cash flow statement

FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-34.9-21.1-38.2-38.1-41.1-75.2-78.5-84.6-51.1
Depreciation and amortization2.52.52.84.76.2
Stock-based compensation7.326.535.7210.413.414.414.411.4
Deferred income tax000-0.270.010.09-3.71-2.18-9.44
Change in receivables-6.91-4.67-5.513.81-6.7-12.3-11.6-26.3-11.5
Change in inventory-6.44-6.98-3.374.79-7.64-10.9-42.2-0.47-7.06
Change in payables-0.88-3.911.83-0.644.964.38196.67-2.3
Cash from operations-32-33.9-30-12.5-27.5-52.2-88.5-58.5-50.9
Capital expenditures-0.9-1.73-6.29-2.11-2.43-2.85-7.91-6.11-6.05
Acquisitions00-0.05-0.31
Cash from investing-0.85-5.73-7.77-5.56-7.16-34.8-24.5-15.6-7.03
Stock issued00.640.7163.90084.599.50
Share buybacks-4.510
Cash from financing4381.522.864.74.0510086.212640.4
Exchange rate effect0.21-0.14-0.020.27-0.47-0.360.51-1.462.71
Net change in cash10.441.8-1546.9-31.112.9-26.350.3-14.8
Free cash flow-32.9-35.6-36.3-14.6-30-55-96.4-64.6-56.9
Interest paid2.865.385.956.966.935.365.699.8120.5
Income taxes paid0.150.140.650.320.652.132.171.740.42

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 $65.97 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin70.5%Gross profit / revenue.
Operating margin-7.6%Operating income / revenue.
Pre-tax margin-19.3%Pre-tax income / revenue.
Net margin-15.8%Net income / revenue.
FCF margin-16.9%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-13.1%Cash from operations / revenue.
Return on equity (ROE)-180.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-11.1%Net income / average total assets.
Return on invested capital (ROIC)-7.0%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%.
R&D / revenue8.3%Research and development expense / revenue.
SG&A / revenue69.9%Selling, general and administrative expense / revenue.
Stock-based pay / revenue4.9%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue3.7%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y27.1%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y9.3%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y20.0%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y33.6%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y11.1%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y22.7%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-55.7%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 5y-20.7%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y3.0%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y19.2%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y18.0%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y5.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y6.6%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, 5y4.9%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 ratio3.84xCurrent assets / current liabilities.
Quick ratio2.27x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.10x(Cash + short-term investments) / current liabilities.
Debt / equity12.1xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets74.4%Total debt / total assets.
Liabilities / assets93.9%Total liabilities / total assets.
Net debt$190.5MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-0.68xOperating income / interest expense.
Working capital$183.2MCurrent assets - current liabilities.
Goodwill and intangibles / assets3.0%(Goodwill + intangible assets) / total assets.
Tangible book value$11.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.70xRevenue / average total assets.
Fixed asset turnover3.32xRevenue / average property, plant and equipment.
Inventory turnover0.85xCost of revenue / average inventory.
Days inventory428 days365 x average inventory / cost of revenue.
Receivables turnover3.25xRevenue / average receivables.
Days sales outstanding112 days365 x average receivables / revenue.
Days payables165 days365 x average accounts payable / cost of revenue.
Cash conversion cycle375 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.29Net 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$8.16Revenue / diluted weighted shares.
FCF per share-$1.38Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.07Cash from operations / diluted weighted shares.
Book value per share$0.73Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.37Tangible book value / shares outstanding.
Cash per share$2.39(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$1.97BShare price x shares outstanding.
Enterprise value$2.16BMarket cap + total debt - cash - short-term investments.
P/S8.00xMarket cap / revenue.
P/B91.0xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book179xMarket cap / tangible book value, when positive.
EV/Sales8.77xEnterprise value / revenue.
FCF yield-2.1%Free cash flow / market cap.
Earnings yield-2.0%Net income / market cap (the inverse of P/E).
What was ESTABLISHMENT LABS HOLDINGS INC.'s revenue in fiscal 2025?

ESTABLISHMENT LABS HOLDINGS INC. reported revenue of $211.1M for fiscal 2025, 27.1% higher than the year before.

Was ESTABLISHMENT LABS HOLDINGS INC. profitable in fiscal 2025?

No. It reported a net loss of $51.1M.

How much free cash flow did ESTABLISHMENT LABS HOLDINGS INC. generate in fiscal 2025?

Cash from operations of $50.9M minus capital expenditures of $6.0M left free cash flow of -$56.9M.

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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