Chi Special Acquisition Corp. financial statements
Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Chi Special 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
FY2022
FY2023
FY2024
FY2025
FY2026
General and administrative
0.03
0.03
Operating income
-0.06
-1.04
-0.85
-0.93
-0.89
Interest expense
0.05
0.05
Interest income
0
1.48
2.93
1.33
0.35
Pre-tax income
-0.05
0.45
2.21
0.4
-0.34
Income tax
0.3
0.62
0.29
0.08
Net income
-0.05
0.15
1.6
0.11
-0.41
EPS, basic
1.44
0.50
EPS, diluted
1.44
0.50
Shares, basic (weighted)
0.16
5.75
Shares, diluted (weighted)
0.16
5.75
Balance sheet
FY2022
FY2023
FY2024
FY2025
FY2026
Cash and equivalents
0.96
0.01
0.03
0.01
0.01
Receivables
0.23
Other current assets
0
0.05
0.06
0
0
Total current assets
0.96
0.06
0.09
0.33
0.02
Total assets
59.3
60.4
55.8
19.1
5.96
Accrued liabilities
0
0.2
0.49
0.88
1.31
Total current liabilities
0.01
0.94
2.96
4.55
11.6
Total liabilities
2.03
3
5.03
6.58
13.6
Paid-in capital
9.09
Retained earnings
-0.05
-2.1
-4.62
-6.52
-7.94
Shareholders' equity
9.03
-2.1
-4.62
-6.52
-7.94
Total equity
9.03
-2.1
-4.62
-6.52
-7.94
Total liabilities and equity
59.3
60.4
55.8
19.1
5.96
Shares outstanding
1.85
1.85
1.85
1.85
1.85
Cash flow statement
FY2022
FY2023
FY2024
FY2025
FY2026
Net income
-0.05
0.15
1.6
0.11
-0.41
Deferred income tax
0.05
0
-0.04
-0.01
Cash from operations
-0.05
-0.86
-1.07
-1.49
-0.25
Purchases of investments
-58.4
-1.28
-0.7
-1.05
Sales and maturities of investments
0.04
Cash from investing
-58.4
-0.54
7.58
38.3
13.1
Debt repaid
-0.18
Share buybacks
-8.16
-38
-13.9
Cash from financing
59.3
0.45
-6.49
-36.9
-12.9
Net change in cash
0.92
-0.95
0.02
-0.02
-0.01
Income taxes paid
0.51
0.97
0.08
Key metrics
Worked out from the statements above. Latest values use fiscal 2026. Valuation uses the share price of $12.50 on October 21, 2026.
Profitability
Metric
Value
How it is calculated
Return on assets (ROA)
-3.3%
Net income / average total assets.
Growth
Metric
Value
How it is calculated
Net income growth, 1y
-479.2%
Net income vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
-68.7%
Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y
-53.8%
Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
0.00x
Current assets / current liabilities.
Quick ratio
0.00x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.00x
(Cash + short-term investments) / current liabilities.
Market cap + total debt - cash - short-term investments.
Earnings yield
-1.8%
Net income / market cap (the inverse of P/E).
Shareholder yield
59.4%
(Dividends paid + share buybacks) / market cap.
Was Chi Special Acquisition Corp. profitable in fiscal 2026?
No. It reported a net loss of $414.7K.
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.