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Financial statements

GOLDEN HEAVEN GROUP HOLDINGS LTD. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data GOLDEN HEAVEN GROUP HOLDINGS 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

FY2021FY2023FY2023FY2024FY2025
Revenue38.541.831.822.315.3
Cost of revenue11.711.612.512.37.62
Gross profit26.830.219.3107.67
General and administrative2.514.074.96.3613
Operating expenses8.118.978.591014.5
Operating income18.721.210.7-0.02-6.8
Interest expense00.010.01
Interest income0.060.040.070.010.04
Other non-operating income-0.41-0.520.060.34-0.15
Pre-tax income18.320.710.80.32-6.94
Income tax4.736.344.242.121.65
Net income13.614.36.55-1.8-8.59
EBITDA2224.414.13.66-3.56
EPS, basic2,592.005,370.002,417.00-262.73-10.83
EPS, diluted2,592.005,370.002,417.00-262.73-10.83
Shares, basic (weighted)0.01000.010.79
Shares, diluted (weighted)0.01000.010.79

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents12.922.40.2519.886
Other current assets1.9914.440.323
Total current assets24.514.760.6110
Property, plant and equipment27.832.328.624.7
Lease right-of-use assets6.656.159.266.6
Other non-current assets14.2290.060.06
Total assets73.182.298.6191
Accounts payable4.26
Short-term debt0.14
Total current liabilities16.114.55.824.4
Lease liabilities6.225.818.776.39
Other non-current liabilities0.280.240.24
Total liabilities23.521.214.810.8
Paid-in capital3.379.6528.7130
Retained earnings49.155.653.745.1
Other comprehensive income-2.87-4.17-2.24-3.14
Shareholders' equity39.849.661.183.7181
Total equity39.849.661.183.7181
Total liabilities and equity73.182.298.6191

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income13.614.36.55-1.8-8.59
Depreciation and amortization3.33.23.373.683.24
Stock-based compensation2.289.35
Change in payables-0.874.26-4.26
Cash from operations-4.9618.8-19.3-3.0119
Capital expenditures-0.91-0.28-7.91-0.08
Cash from investing-0.86-0.19-7.910.97-49.8
Stock issued6.1920.377.6
Cash from financing0.27-6.845.920.397.1
Exchange rate effect0.87-2.22-0.841.32-0.15
Net change in cash-4.689.57-22.219.666.2
Free cash flow-5.8718.5-27.3-3.09
Interest paid00.010.010.010.01
Income taxes paid5.794.976.32.661.38

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.17 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin50.2%Gross profit / revenue.
Operating margin-44.5%Operating income / revenue.
EBITDA margin-23.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-45.4%Pre-tax income / revenue.
Net margin-56.2%Net income / revenue.
Operating cash flow margin124.0%Cash from operations / revenue.
Return on equity (ROE)-6.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-5.9%Net income / average total assets.
Return on invested capital (ROIC)-6.8%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 / revenue61.2%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue21.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-31.5%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-28.5%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y-23.3%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-36.6%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EBITDA growth, 1y-197.1%EBITDA vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y0.2%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y115.8%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y53.9%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y94.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y37.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y11,509.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y567.5%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio25.0xCurrent assets / current liabilities.
Quick ratio19.5x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio19.5x(Cash + short-term investments) / current liabilities.
Liabilities / assets5.6%Total liabilities / total assets.
Working capital$105.7MCurrent assets - current liabilities.
Tangible book value$180.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.11xRevenue / average total assets.
Fixed asset turnover0.57xRevenue / average property, plant and equipment.

Per share

MetricValueHow it is calculated
EPS, diluted-$10.83Net 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-$10.83Net income per basic share, as reported (split-adjusted).
Revenue per share$19.26Revenue / diluted weighted shares.
Operating cash flow per share$23.88Cash from operations / diluted weighted shares.
Book value per share$227.58Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$227.58Tangible book value / shares outstanding.
Cash per share$108.34(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$55.1MShare price x shares outstanding.
Enterprise value-$30.9MMarket cap + total debt - cash - short-term investments.
P/S3.61xMarket cap / revenue.
P/B0.31xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.31xMarket cap / tangible book value, when positive.
P/OCF2.91xMarket cap / cash from operations, when positive.
Earnings yield-15.6%Net income / market cap (the inverse of P/E).
What was GOLDEN HEAVEN GROUP HOLDINGS LTD.'s revenue in fiscal 2025?

GOLDEN HEAVEN GROUP HOLDINGS LTD. reported revenue of $15.3M for fiscal 2025, 31.5% lower than the year before.

Was GOLDEN HEAVEN GROUP HOLDINGS LTD. profitable in fiscal 2025?

No. It reported a net loss of $8.6M.

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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