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Financial statements

Eva Live Inc financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Eva Live 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

FY2021FY2023FY2023FY2024FY2025
Revenue2.461.355.19.3317
General and administrative10.12.128.687.481.8
Operating expenses12.23.4411.713.18.82
Operating income-9.7-2.09-6.61-3.728.22
Interest expense0
Other non-operating income-0.08-1.5-0.03-0.09
Pre-tax income-9.78-3.59-6.61-3.758.13
Net income-9.78-3.62-6.61-3.758.13
EBITDA-9.48-1.88-6.428.32
EPS, basic-1.52-0.14-0.23-0.120.26
EPS, diluted-1.52-0.14-0.23-0.120.26
Shares, basic (weighted)6.3525.129.23131.3
Shares, diluted (weighted)6.3525.129.23131.3

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents0.030.040.470.080.2
Receivables0.130.2114.0216
Other current assets0.880000
Total current assets1.040.251.484.116.3
Property, plant and equipment0.010.01
Goodwill2.012.012.01
Total assets3.462.451.484.1116.3
Accounts payable1.151.541.912.132.93
Accrued liabilities2.63
Deferred revenue0.15
Total current liabilities1.341.742.132.546.62
Total liabilities1.381.782.132.546.62
Paid-in capital16.618.824.13030
Retained earnings-14.5-18.1-24.7-28.5-20.3
Shareholders' equity0.071.37-0.651.579.69
Total equity0.071.37-0.651.579.69
Total liabilities and equity3.462.451.484.1116.3
Shares outstanding25.230.831.331.3

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income-9.78-3.62-6.613.758.13
Depreciation and amortization0.220.220.190.1
Change in receivables-0.09-0.08-0.82-3.02-12
Change in payables0.210.390.370.223.41
Cash from operations-0.61-0.590.42-1.1-0.45
Capital expenditures-0.01-0.01
Cash from investing-0.01-0.01
Stock issued0.030.60.01
Cash from financing0.620.60.010.720.59
Net change in cash0.0100.43-0.40.13
Free cash flow-1.11-0.46

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $2.09 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-36.8%Operating income / revenue.
EBITDA margin-36.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-39.3%Pre-tax income / revenue.
Net margin-39.3%Net income / revenue.
Operating cash flow margin-31.5%Cash from operations / revenue.
Return on equity (ROE)-39.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-27.9%Net income / average total assets.
Return on invested capital (ROIC)-33.0%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%.
D&A / revenue0.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y82.6%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y132.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y518.7%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y92.2%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y297.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y88.1%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y1.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y7.7%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 ratio13.1xCurrent assets / current liabilities.
Quick ratio12.7x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.89x(Cash + short-term investments) / current liabilities.
Liabilities / assets29.8%Total liabilities / total assets.
Interest coverage-3.71xOperating income / interest expense.
Working capital$19.4MCurrent assets - current liabilities.
Tangible book value$17.1MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.71xRevenue / average total assets.
Fixed asset turnover1,201xRevenue / average property, plant and equipment.
Receivables turnover0.99xRevenue / average receivables.
Days sales outstanding368 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.18Net 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.
Revenue per share$0.46Revenue / diluted weighted shares.
Operating cash flow per share-$0.15Cash from operations / diluted weighted shares.
Book value per share$0.44Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.44Tangible book value / shares outstanding.
Cash per share$0.08(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$82.0MShare price x shares outstanding.
Enterprise value$79.0MMarket cap + total debt - cash - short-term investments.
P/S4.74xMarket cap / revenue.
P/B4.80xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book4.80xMarket cap / tangible book value, when positive.
EV/Sales4.56xEnterprise value / revenue.
Earnings yield-8.3%Net income / market cap (the inverse of P/E).
What was Eva Live Inc's revenue in fiscal 2025?

Eva Live Inc reported revenue of $17.0M for fiscal 2025, 82.6% higher than the year before.

Was Eva Live Inc profitable in fiscal 2025?

Yes. Net income was $8.1M, a net margin of 47.7%.

How much free cash flow did Eva Live Inc generate in fiscal 2025?

Cash from operations of $449.0K minus capital expenditures of $10.2K left free cash flow of -$459.2K.

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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