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Financial statements

Guardforce AI Co., Ltd. financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Guardforce AI Co., 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

FY2020FY2020FY2021FY2022FY2023FY2024
Revenue38.637.634.73436.336.3
Cost of revenue31.130.230.930.1
Gross profit4.646.273.613.775.396.26
Research and development0.10.170.59
Selling, general and administrative14.412.710.1
General and administrative4.756.677.1714.512.9
Operating income-0.11-2.12-3.75-16.8-29.3-6.72
Interest expense0.890.150.981.140.65-0.34
Pre-tax income0.15-2.9-6.26-18.5-29.2-6.01
Income tax0.090.24-0.730.130.43-0.13
Income from continuing operations-5.53-18.6-29.6-5.88
Net income to minority interests-0.010.020.010.10.02-0.02
Net income0.053.1-5.48-18.6-29.6-5.86
EBITDA0.04-1.96-2.49-13.8-26.9-5.81
EPS, basic0.00-7.26-11.90-14.97-4.53-0.53
EPS, diluted0.00-7.26-11.90-14.97-4.53-0.53

Balance sheet

FY2020FY2020FY2021FY2022FY2023FY2024
Cash and equivalents6.088.4112.76.9320.221.9
Receivables5.474.945.45.635.92
Inventory0.51.395.110.510.27
Total current assets13.4172235.331.130.8
Property, plant and equipment7.889.98.074.043.18
Lease right-of-use assets6.174.192.364.172.692.27
Goodwill0.332.680.410.41
Intangible assets0.250.220.165.792.842.3
Total assets39.33641.861.245.844.7
Accounts payable1.471.541.032.636.194.55
Short-term debt1.970.492.371.770.340.04
Total current liabilities26.68.0822.519.2146.26
Lease liabilities3.032.112.341.460.77
Total liabilities3838.135.24220.712.7
Total debt1.520.116.917.10.380.04
Paid-in capital-0.05-0.050.05
Retained earnings-1.62.2-10.2-28.8-58.3-64.2
Shareholders' equity1.26-2.216.4925.232
Minority interests0.070.050.04-0.06-0.08-0.06
Total equity1.33-2.166.5219.125.232
Total liabilities and equity39.33641.861.245.844.7

Cash flow statement

FY2020FY2020FY2021FY2022FY2023FY2024
Net income0.063.1-5.49-18.7-29.6-5.84
Depreciation and amortization0.150.171.2632.440.92
Cash from operations4.994.910.98-17.4-1.6-3.33
Capital expenditures-0.43-1.41-5.24-4.4-2.11-0.24
Cash from investing-0.45-1.43-5.22-9.41-2.130.2
Debt issued3.127.361.561.5
Debt repaid-1.07-5.37-1.33-4.5-2.89-3.65
Stock issued13.220.320.910.4
Cash from financing-1.73-1.1310.720.917.14.71
Exchange rate effect-0.590.1-0.680.03-0.060.09
Net change in cash2.232.346.41-5.8313.41.58
Free cash flow4.563.5-4.26-21.8-3.71-3.57

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $0.33 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin17.2%Gross profit / revenue.
Operating margin-18.5%Operating income / revenue.
EBITDA margin-16.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-16.5%Pre-tax income / revenue.
Net margin-16.1%Net income / revenue.
FCF margin-9.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-9.1%Cash from operations / revenue.
Return on equity (ROE)-20.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-13.0%Net income / average total assets.
Return on invested capital (ROIC)-68.4%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 / revenue1.6%Research and development expense / revenue.
SG&A / revenue27.8%Selling, general and administrative expense / revenue.
Capex / revenue0.7%Capital expenditures / revenue.
D&A / revenue2.5%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y0.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y1.6%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-1.2%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y16.1%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y20.1%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y6.2%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y27.0%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y70.3%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y91.0%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-2.5%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y2.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y2.6%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio4.92xCurrent assets / current liabilities.
Quick ratio4.45x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio3.50x(Cash + short-term investments) / current liabilities.
Debt / equity0.00xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets0.1%Total debt / total assets.
Liabilities / assets28.4%Total liabilities / total assets.
Net debt-$21.9MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$24.6MCurrent assets - current liabilities.
Goodwill and intangibles / assets6.1%(Goodwill + intangible assets) / total assets.
Tangible book value$29.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.80xRevenue / average total assets.
Fixed asset turnover10.1xRevenue / average property, plant and equipment.
Inventory turnover77.0xCost of revenue / average inventory.
Days inventory5 days365 x average inventory / cost of revenue.
Receivables turnover6.29xRevenue / average receivables.
Days sales outstanding58 days365 x average receivables / revenue.
Days payables65 days365 x average accounts payable / cost of revenue.
Cash conversion cycle-2 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.53Net 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-$0.53Net income per basic share, as reported (split-adjusted).

Valuation

MetricValueHow it is calculated
Market cap$10.4MShare price x shares outstanding.
Enterprise value-$11.5MMarket cap + total debt - cash - short-term investments.
P/S0.29xMarket cap / revenue.
P/B0.32xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.35xMarket cap / tangible book value, when positive.
FCF yield-34.5%Free cash flow / market cap.
Earnings yield-56.6%Net income / market cap (the inverse of P/E).
What was Guardforce AI Co., Ltd.'s revenue in fiscal 2024?

Guardforce AI Co., Ltd. reported revenue of $36.3M for fiscal 2024, 0.2% higher than the year before.

Was Guardforce AI Co., Ltd. profitable in fiscal 2024?

No. It reported a net loss of $5.9M.

How much free cash flow did Guardforce AI Co., Ltd. generate in fiscal 2024?

Cash from operations of $3.3M minus capital expenditures of $244.6K left free cash flow of -$3.6M.

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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