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Financial statements

Financial Gravity Companies, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Financial Gravity Companies, 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

FY2012FY2013FY2013FY2015FY2016FY2017FY2019FY2019FY2020FY2021
Revenue001.312.763.533.894.083.696.67
Cost of revenue00.080.080.070.090.050.070.11
Gross profit01.232.683.463.84.083.690
Selling, general and administrative0.530.671.14
Selling and marketing0.230.40.380.270.130.130.08
General and administrative0.030.010.340.410.410.750.750.530.671.14
Operating expenses0.030.040.362.284.884.455.34.554.67.37
Operating income-0.97-2.13-0.92-1.41-0.48-0.91-0.7
Interest expense0.01-0.03-000.010.050.110.150.010.01
Other non-operating income-00.02-0.01-0.05-0.11-0.150.12-6.72
Pre-tax income-0.03
Income tax0-0.01
Net income-0.03-0.16-0.35-0.94-2.14-0.98-1.52-0.62-0.79-7.42
EBITDA-0.97-1.97-0.82-1.3-0.29-0.75-0.59
EPS, basic-0.24-67.26-0.24-0.04-0.07-0.03-0.04-0.02-0.01-0.09
EPS, diluted-0.24-67.26-0.24-0.04-0.07-0.03-0.04-0.02-0.01-0.09
Shares, basic (weighted)01.4624.831.635.435.837.857.185
Shares, diluted (weighted)01.4624.831.635.435.837.857.185

Balance sheet

FY2012FY2013FY2013FY2015FY2016FY2017FY2019FY2019FY2020FY2021
Cash and equivalents0000.80.130.440.030.040.480.31
Receivables0.040.080.110.020.150.11
Other current assets0.020.030.060.030.010.190.15
Total current assets0000.890.250.620.080.21.10.84
Property, plant and equipment0.010.140.130.140.140.080.04
Lease right-of-use assets000.16
Goodwill00.661.091.091.091.098.483.18
Intangible assets0.050.05
Total assets0001.632.12.381.781.759.854.35
Accounts payable00.0200.080.030.050.110.170.110.03
Accrued liabilities0.050.10.120.130.151.071.08
Deferred revenue00.030.100.090.080.07
Short-term debt00.090.170.360.010.02
Total current liabilities0.10.250.070.130.380.440.650.491.661.57
Long-term debt0.680.710.43
Lease liabilities000.19
Total liabilities0.10.250.070.090.380.721.330.522.372.2
Total debt000.280.680.020.71
Paid-in capital0.120.130.662.414.775.685.997.3914.416.5
Retained earnings-0.22-0.38-0.73-0.94-3.08-4.05-5.58-6.2-6.99-14.4
Shareholders' equity-0.1-0.2501.51.721.660.451.237.482.15
Total equity-0.1-0.250.07-0.091.721.660.451.237.482.15
Total liabilities and equity0001.632.12.381.781.759.854.35
Shares outstanding0.2401.50.334.935.735.841.483.691.6

Cash flow statement

FY2012FY2013FY2013FY2015FY2016FY2017FY2019FY2019FY2020FY2021
Net income-0.03-0.16-0.35-0.94-2.14-0.98-1.52-0.62-0.79-7.42
Depreciation and amortization00.150.10.110.190.170.11
Stock-based compensation00.10.020.050.210.360.080.13
Change in receivables0.06-0.02-0.030.07-0.130.1-0.11
Change in payables-00.0200
Cash from operations-0.03-0.02-0.02-0.02-1.29-0.75-1.10.09-0.55-0.49
Capital expenditures-0.01-0-0-0.04-0.04-0-0.01
Acquisitions-00.71-0.08
Purchases of investments0-0.010
Cash from investing000.04-0-0.06-0.040.71-0.09
Stock issued01.880.540.730.100.03
Cash from financing0.030.020.021.810.581.060.75-0.040.290.4
Net change in cash-00.8-0.670.31-0.4100.45-0.18
Free cash flow-0.03-1.29-0.75-1.140.05-0.55-0.5
Interest paid000.010.050.10.10.010.01
Income taxes paid00000

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2022; growth uses fiscal years. Valuation uses the share price of $0.07 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-12.8%Gross profit / revenue.
Operating margin-12.6%Operating income / revenue.
EBITDA margin-11.2%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-7.2%Net income / revenue.
FCF margin-2.5%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-2.4%Cash from operations / revenue.
Return on equity (ROE)-23.7%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)-37.3%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 / revenue1.6%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.1%Capital expenditures / revenue.
D&A / revenue1.4%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y81.0%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y19.7%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y19.3%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-100.0%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-71.2%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y68.9%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y4.5%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-55.8%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y34.8%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y15.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y48.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y33.3%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, 5y21.8%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 ratio0.29xCurrent assets / current liabilities.
Quick ratio0.11x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.11x(Cash + short-term investments) / current liabilities.
Liabilities / assets53.2%Total liabilities / total assets.
Working capital-$1.3MCurrent assets - current liabilities.
Goodwill and intangibles / assets81.9%(Goodwill + intangible assets) / total assets.
Tangible book value-$1.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.55xRevenue / average total assets.
Fixed asset turnover286xRevenue / average property, plant and equipment.

Per share

MetricValueHow it is calculated
Book value per share$0.02Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.02Tangible book value / shares outstanding.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$6.4MShare price x shares outstanding.
Enterprise value$6.2MMarket cap + total debt - cash - short-term investments.
P/S1.05xMarket cap / revenue.
P/B3.48xMarket cap / shareholders' equity. Only when equity is positive.
EV/Sales1.02xEnterprise value / revenue.
FCF yield-2.4%Free cash flow / market cap.
Earnings yield-6.8%Net income / market cap (the inverse of P/E).
What was Financial Gravity Companies, Inc.'s revenue in fiscal 2021?

Financial Gravity Companies, Inc. reported revenue of $6.7M for fiscal 2021, 81% higher than the year before.

Was Financial Gravity Companies, Inc. profitable in fiscal 2021?

No. It reported a net loss of $7.4M.

How much free cash flow did Financial Gravity Companies, Inc. generate in fiscal 2021?

Cash from operations of $487.1K minus capital expenditures of $8.1K left free cash flow of -$495.2K.

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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