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Financial statements

Gauzy Ltd. financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data Gauzy 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

FY2024FY2024
Revenue78104
Cost of revenue5873.8
Gross profit19.929.7
Research and development1617.6
Selling and marketing15.316.1
General and administrative16.222.2
Operating expenses51.960.5
Operating income-32-30.8
Interest expense13.511.5
Other non-operating income-47.1-22.3
Pre-tax income-79.1-53.1
Income tax0.180.06
Net income-79.3-53.2
EBITDA-26.3-24.1
EPS, basic-18.19-4.11
EPS, diluted-18.19-4.11
Shares, basic (weighted)4.3612.9
Shares, diluted (weighted)4.3612.9

Balance sheet

FY2024FY2024
Cash and equivalents4.585.62
Receivables19.724.4
Inventory13.215.9
Other current assets2.054.41
Total current assets46.554.6
Property, plant and equipment20.527.5
Lease right-of-use assets12.410.5
Goodwill21.620.3
Intangible assets23.919.3
Other non-current assets12.71
Total assets128138
Accounts payable1418.1
Accrued liabilities6.775.81
Deferred revenue0.740.88
Short-term debt14.3
Total current liabilities64.956.7
Lease liabilities9.117.53
Other non-current liabilities0.930.95
Total liabilities19489.9
Total debt14.334.7
Paid-in capital35.1275
Retained earnings-172-225
Other comprehensive income-0.52-2.91
Shareholders' equity-13748.3
Total equity-13748.3
Total liabilities and equity128138
Shares outstanding5.2818.7

Cash flow statement

FY2024FY2024
Net income-79.30.19
Depreciation and amortization5.716.68
Stock-based compensation2.576.61
Change in receivables-5.4-5.93
Change in inventory-2.27-3.33
Cash from operations-31.1-31.9
Capital expenditures-5.93-11.6
Cash from investing-10.6-11.5
Debt repaid-5.4-59.7
Stock issued00.01
Cash from financing41.744.6
Net change in cash-0.051.21
Free cash flow-37-43.5
Interest paid6.916.78
Income taxes paid0.050.11

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $5.32 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin28.7%Gross profit / revenue.
Operating margin-29.7%Operating income / revenue.
EBITDA margin-23.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-51.3%Pre-tax income / revenue.
Net margin-51.4%Net income / revenue.
FCF margin-42.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-30.8%Cash from operations / revenue.
Return on assets (ROA)-40.0%Net income / average total assets.
R&D / revenue17.0%Research and development expense / revenue.
Stock-based pay / revenue6.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue11.2%Capital expenditures / revenue.
D&A / revenue6.4%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y32.8%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y49.1%Gross profit vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y8.1%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y196.7%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 ratio0.96xCurrent assets / current liabilities.
Quick ratio0.53x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.10x(Cash + short-term investments) / current liabilities.
Debt / equity0.72xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets25.1%Total debt / total assets.
Liabilities / assets65.0%Total liabilities / total assets.
Net debt$29.1MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-2.67xOperating income / interest expense.
Working capital-$2.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets28.6%(Goodwill + intangible assets) / total assets.
Tangible book value$8.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.78xRevenue / average total assets.
Fixed asset turnover4.31xRevenue / average property, plant and equipment.
Inventory turnover5.08xCost of revenue / average inventory.
Days inventory72 days365 x average inventory / cost of revenue.
Receivables turnover4.70xRevenue / average receivables.
Days sales outstanding78 days365 x average receivables / revenue.
Days payables79 days365 x average accounts payable / cost of revenue.
Cash conversion cycle70 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$4.11Net 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-$4.11Net income per basic share, as reported (split-adjusted).
Revenue per share$8.01Revenue / diluted weighted shares.
FCF per share-$3.37Free cash flow / diluted weighted shares.
Operating cash flow per share-$2.47Cash from operations / diluted weighted shares.
Book value per share$2.58Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.47Tangible book value / shares outstanding.
Cash per share$0.30(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$99.7MShare price x shares outstanding.
Enterprise value$128.8MMarket cap + total debt - cash - short-term investments.
P/S0.96xMarket cap / revenue.
P/B2.06xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book11.4xMarket cap / tangible book value, when positive.
EV/Sales1.24xEnterprise value / revenue.
FCF yield-43.6%Free cash flow / market cap.
Earnings yield-53.3%Net income / market cap (the inverse of P/E).
What was Gauzy Ltd.'s revenue in fiscal 2024?

Gauzy Ltd. reported revenue of $103.5M for fiscal 2024, 32.8% higher than the year before.

Was Gauzy Ltd. profitable in fiscal 2024?

No. It reported a net loss of $53.2M.

How much free cash flow did Gauzy Ltd. generate in fiscal 2024?

Cash from operations of $31.9M minus capital expenditures of $11.6M left free cash flow of -$43.5M.

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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