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Financial statements

Graphene & Solar Technologies Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Graphene & Solar Technologies 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

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue00
General and administrative0.060.050.320.270.160.31.110.180.090.16
Operating expenses0.060.142.131.151.0534.7151.152.563.07
Operating income-0.06-0.14-2.13-1.15-1.05-34.7-15-1.15-2.56-3.07
Interest expense0.02-0.020.080.040.150.040.020.050.19
Other non-operating income0.07-0.02-0.02-0.1-0.06-0.14-6-0.030.02-0.24
Pre-tax income0.01-0.16-2.15-1.25-1.1-0.9-7.8-1.01-1.59-2.91
Income from continuing operations-15-1.27
Net income to minority interests-0-0
Net income0.01-0.16-2.15-1.25-1.1-34.8-21-1.31-2.64-3.3
EBITDA-2.09-1.13-1.03-34.7-15-1.15-2.56-3.06
EPS, basic0.000.00-0.01-0.010.000.00-0.010.00
EPS, diluted0.000.00-0.01-0.010.000.00-0.010.00
Shares, basic (weighted)136.6231239244387454667
Shares, diluted (weighted)136.6231239244387454667

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents0.060.010.010.07000000.06
Other current assets0.0100.020.010.010.010.01
Total current assets00.040.010.0900.020.010.010.010.07
Property, plant and equipment0.090.050.030.010000.030.02
Lease right-of-use assets0.160.11
Intangible assets6.7800
Total assets00.160.080.150.016.80.020.020.310.31
Accounts payable0.050.360.140.4
Accrued liabilities0.020.030.45
Short-term debt0.09
Total current liabilities0.261.010.91.131.683.544.0653.034.82
Long-term debt0.1
Lease liabilities0.120.05
Total liabilities0.261.010.91.131.683.544.0653.144.87
Paid-in capital6.325.897.979.059.5149.963.563.968.869.7
Retained earnings-6.58-6.74-8.89-10.1-11.2-46.1-67.1-68.4-71-74.3
Other comprehensive income0.090.10.050.110.290.30.20.24
Shareholders' equity-0.26-0.85-0.82-0.98-1.673.26-4.04-4.98
Minority interests-0-0
Total equity-0.26-0.85-0.82-0.98-1.673.26-4.04-4.98-2.84-4.56
Total liabilities and equity00.160.080.150.016.80.020.020.310.31
Shares outstanding0.1224236242246343374421570679

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income0.01-0.16-2.15-1.25-1.1-34.8-21-1.31-2.64-3.31
Depreciation and amortization0.040.020.020.010000
Stock-based compensation1.210.10.35.1613.20.290.30.39
Change in receivables0.01
Change in payables0.030.04-0.220.130.250.220.240.230.410.61
Cash from operations-0.03-0.12-0.46-0.6-0.19-0.32-0.04-0.07-0.1-0.43
Capital expenditures-0
Cash from investing-0-000.08
Debt issued00.01
Stock issued000.380.880.090.140.050.010.01
Cash from financing0.040.070.440.670.170.270.050.070.120.4
Exchange rate effect0.01-0-0.050.06-0-0-0.020
Net change in cash0-0.05-0-0.070-0-000.06
Free cash flow-0.12
Interest paid00
Income taxes paid00

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 $0.08 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)-2,879.0%Net income / average total assets.

Growth

MetricValueHow it is calculated
Total assets growth, 1y2.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y157.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y91.1%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y46.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y22.3%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.01xCurrent assets / current liabilities.
Quick ratio0.01x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.01x(Cash + short-term investments) / current liabilities.
Liabilities / assets1,648.0%Total liabilities / total assets.
Interest coverage-35.9xOperating income / interest expense.
Working capital-$5.3MCurrent assets - current liabilities.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.01Net 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.
Operating cash flow per share-$0.00Cash from operations / diluted weighted shares.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$56.3MShare price x shares outstanding.
Enterprise value$56.3MMarket cap + total debt - cash - short-term investments.
Earnings yield-16.7%Net income / market cap (the inverse of P/E).
Was Graphene & Solar Technologies Ltd profitable in fiscal 2025?

No. It reported a net loss of $3.3M.

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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