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Financial statements

Hafnia Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Hafnia 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

FY2022FY2024FY2024
Revenue1,9272,6722,869
Gross profit1,3471,3671,391
Operating income823858806
Pre-tax income758800778
Income tax6.686.254.42
Net income752793774
EPS, basic1.571.571.52
EPS, diluted1.541.561.50

Balance sheet

FY2022FY2024FY2024
Cash and equivalents280223284
Receivables590504
Inventory10894.2
Total current assets933900
Lease right-of-use assets34.618.7
Intangible assets1.290.51
Total assets3,9143,702
Accounts payable385313
Short-term debt267336
Total current liabilities661654
Total liabilities1,6861,440
Total debt1,2921,122
Paid-in capital1,0450
Retained earnings631705
Total equity2,0092,2282,263
Total liabilities and equity3,9143,702

Cash flow statement

FY2022FY2024FY2024
Net income752793774
Cash from operations7711,0611,030
Capital expenditures-447-184-49.6
Cash from investing-179-31.729.9
Debt issued440247110
Debt repaid-416-309-109
Dividends paid-244-544-700
Cash from financing-465-1,087-999
Free cash flow324876981
Income taxes paid4.993.639.51

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $8.92 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin48.5%Gross profit / revenue.
Operating margin28.1%Operating income / revenue.
Pre-tax margin27.1%Pre-tax income / revenue.
Net margin27.0%Net income / revenue.
FCF margin34.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin35.9%Cash from operations / revenue.
Effective tax rate0.6%Income tax / pre-tax income, when pre-tax income is positive.
Return on assets (ROA)20.3%Net income / average total assets.
Capex / revenue1.7%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y7.4%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y1.8%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-6.1%Operating income vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-2.4%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-3.8%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-2.9%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y11.9%Free cash flow vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-5.4%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.38xCurrent assets / current liabilities.
Quick ratio1.20x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.43x(Cash + short-term investments) / current liabilities.
Debt / assets30.3%Total debt / total assets.
Liabilities / assets38.9%Total liabilities / total assets.
Net debt$838.7MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$246.2MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.0%(Goodwill + intangible assets) / total assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.75xRevenue / average total assets.
Receivables turnover5.25xRevenue / average receivables.
Days sales outstanding70 days365 x average receivables / revenue.
FCF conversion126.7%Free cash flow / net income, when net income is positive.
Capex / operating cash flow4.8%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.50Net 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$1.52Net income per basic share, as reported (split-adjusted).
Payout ratio90.4%Dividends paid / net income, when net income is positive.
Dividends / FCF71.4%Dividends paid / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$4.46BShare price x shares outstanding.
Enterprise value$5.30BMarket cap + total debt - cash - short-term investments.
P/E5.76xMarket cap / net income. Only when net income is positive.
P/S1.55xMarket cap / revenue.
P/FCF4.55xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF4.33xMarket cap / cash from operations, when positive.
EV/Sales1.85xEnterprise value / revenue.
EV/EBIT6.57xEnterprise value / operating income, when both are positive.
EV/FCF5.40xEnterprise value / free cash flow, when both are positive.
FCF yield22.0%Free cash flow / market cap.
Earnings yield17.4%Net income / market cap (the inverse of P/E).
Dividend yield15.7%Dividends paid over the period / market cap.
Shareholder yield15.7%(Dividends paid + share buybacks) / market cap.
What was Hafnia Ltd's revenue in fiscal 2024?

Hafnia Ltd reported revenue of $2.87B for fiscal 2024, 7.4% higher than the year before.

Was Hafnia Ltd profitable in fiscal 2024?

Yes. Net income was $774.0M, a net margin of 27%.

How much free cash flow did Hafnia Ltd generate in fiscal 2024?

Cash from operations of $1.03B minus capital expenditures of $49.6M left free cash flow of $980.8M.

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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