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Financial statements

Golden Sun Technology Group Ltd. financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Golden Sun Technology Group 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

FY2020FY2022FY2022FY2023FY2024FY2025
Revenue7.741510,8152.596.0935.5
Cost of revenue4.086.216,0031.315.134.7
Gross profit3.668.824,8111.280.990.8
Research and development0.810.84873873
Selling and marketing1.11,142640317
General and administrative2.814.664,7184.452.552.71
Operating expenses3.66.866,3524.582.732.9
Operating income0.061.95-1,540-3.3-1.74-2.1
Interest expense0.110.210.210.330.240.34
Other non-operating income0.01-2230.7-0.41-3.86
Pre-tax income0.041.97-1,764-2.6-2.15-5.96
Income tax0.180.663550.10.02-0
Income from continuing operations-0.151.31-2.12-2.7-2.17-5.95
Net income to minority interests0.010.18210.01-0.26-0.15
Net income0.041.98-2,139-5.79-3.71-5.09
EBITDA0.142.1-1,37115090.9-2.03
EPS, basic-1.48-3.08-1.87-1.79
EPS, diluted-1.48-3.08-1.87-1.79
Shares, basic (weighted)13131.441.881.982.85
Shares, diluted (weighted)13131.441.881.982.85

Balance sheet

FY2020FY2022FY2022FY2023FY2024FY2025
Cash and equivalents3.211.1920.35.640.740.78
Receivables0.70.2639.30.052.2
Inventory1540.080.07
Other current assets2.961.021,2672.389.65
Total current assets5.5322.112,05410.412.7
Property, plant and equipment0.370.343150.111.63
Lease right-of-use assets1,3580.410.29
Goodwill3.96
Intangible assets0.020.78
Long-term investments5,2484.624.57
Total assets6.6423,43919.417.124
Accounts payable0.210.679740.282.98
Accrued liabilities0.650.86
Deferred revenue6.324.443,9892.714.52
Short-term debt0.310.9333.71.570.18
Total current liabilities12.612.610,81613.610.6
Long-term debt1.032.093,2071.772.92
Lease liabilities8830.260.19
Total liabilities14.314.715,07216.715.1
Total debt1.343.033,2073.333.53
Paid-in capital0.0217.619,46819.532.3
Retained earnings-6.76-9.01-14,836-18.5-23.6
Other comprehensive income-1.68-0.82-1,221-1.21-0.48
Shareholders' equity-7.558.794,4280.729.28
Minority interests-0.09-0.06-51.7-0.31-0.45
Total equity-7.37-7.648.734.380.418.83
Total liabilities and equity6.6423.419,44817.124
Shares outstanding1318.419.1

Cash flow statement

FY2020FY2022FY2022FY2023FY2024FY2025
Net income0.052.16-2,118-5.78-3.97-5.23
Depreciation and amortization0.090.1417015392.60.07
Stock-based compensation1.83
Deferred income tax0.010.02-0
Change in receivables-0.01-0.722960.02-0.05-2.02
Change in inventory-159-0.080.01
Change in payables-00.165153370.282.58
Cash from operations1.510.03910-4.22-4.9-9.32
Capital expenditures-0.32-0.09-174-0.04-0.05-0.01
Acquisitions-3.73-1.73-0.42
Cash from investing-1.58-0.21-174-9.45-1.970.17
Debt issued2,3447,571
Debt repaid-0.13-0.08-375-7.31
Cash from financing0.02-218,6340.251.129.02
Exchange rate effect0.150.17-0.22
Net change in cash0.1-2.0219,155-13.8-5.71-0.06
Free cash flow1.19-0.06736-4.26-4.95-9.33
Interest paid2160.320.240.34
Income taxes paid00.010.1507.810

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $0.23 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin2.3%Gross profit / revenue.
Operating margin-5.9%Operating income / revenue.
EBITDA margin-5.7%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-16.8%Pre-tax income / revenue.
Net margin-14.3%Net income / revenue.
FCF margin-26.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-26.3%Cash from operations / revenue.
Return on equity (ROE)-101.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-24.8%Net income / average total assets.
Return on invested capital (ROIC)-21.6%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%.
Capex / revenue0.0%Capital expenditures / revenue.
D&A / revenue0.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y482.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-85.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y35.6%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-19.0%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-94.5%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-26.2%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
EBITDA growth, 1y-102.2%EBITDA vs the same period a year earlier. Only from a positive base.
Book value growth, 1y1,193.0%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y1.8%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y40.2%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-89.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y43.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y25.4%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y-26.2%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 ratio1.20xCurrent assets / current liabilities.
Quick ratio0.28x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.07x(Cash + short-term investments) / current liabilities.
Debt / equity0.38xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets14.7%Total debt / total assets.
Liabilities / assets63.1%Total liabilities / total assets.
Net debt$2.8MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-6.17xOperating income / interest expense.
Working capital$2.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets19.8%(Goodwill + intangible assets) / total assets.
Tangible book value$4.5MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.73xRevenue / average total assets.
Fixed asset turnover40.8xRevenue / average property, plant and equipment.
Inventory turnover455xCost of revenue / average inventory.
Days inventory1 days365 x average inventory / cost of revenue.
Receivables turnover31.5xRevenue / average receivables.
Days sales outstanding12 days365 x average receivables / revenue.
Days payables17 days365 x average accounts payable / cost of revenue.
Cash conversion cycle-5 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.79Net 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-$1.79Net income per basic share, as reported (split-adjusted).
Revenue per share$12.45Revenue / diluted weighted shares.
FCF per share-$3.27Free cash flow / diluted weighted shares.
Operating cash flow per share-$3.27Cash from operations / diluted weighted shares.
Book value per share$3.26Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$1.59Tangible book value / shares outstanding.
Cash per share$0.27(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$2.3MShare price x shares outstanding.
Enterprise value$5.0MMarket cap + total debt - cash - short-term investments.
P/S0.06xMarket cap / revenue.
P/B0.25xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.51xMarket cap / tangible book value, when positive.
EV/Sales0.14xEnterprise value / revenue.
FCF yield-406.1%Free cash flow / market cap.
Earnings yield-221.5%Net income / market cap (the inverse of P/E).
What was Golden Sun Technology Group Ltd.'s revenue in fiscal 2025?

Golden Sun Technology Group Ltd. reported revenue of $35.5M for fiscal 2025, 482.8% higher than the year before.

Was Golden Sun Technology Group Ltd. profitable in fiscal 2025?

No. It reported a net loss of $5.1M.

How much free cash flow did Golden Sun Technology Group Ltd. generate in fiscal 2025?

Cash from operations of $9.3M minus capital expenditures of $9.4K left free cash flow of -$9.3M.

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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