Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Cellyan Biotechnology 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
FY2023
FY2025
FY2025
Revenue
12.6
16.7
20.3
Cost of revenue
9.82
13.1
17.9
Gross profit
2.74
3.56
2.42
Selling, general and administrative
1.76
1.89
2.22
Operating income
-1.79
-1.95
-2.28
Interest expense
0.02
0.08
0.1
Interest income
0
0
0
Pre-tax income
1.02
1.53
0.04
Income tax
0.02
0.2
0.06
Net income
1
1.33
-0.03
EBITDA
-1.72
-1.9
-2.22
EPS, basic
0.15
0.18
-0.00
EPS, diluted
0.15
0.18
-0.00
Balance sheet
FY2023
FY2025
FY2025
Cash and equivalents
0.62
0.75
Receivables
3.7
4.66
Inventory
0.93
0.56
Total current assets
7.8
8.73
Property, plant and equipment
0.1
0.11
Lease right-of-use assets
0.73
0.48
Total assets
8.67
9.42
Accounts payable
1.42
1.82
Short-term debt
0.03
Total current liabilities
3.18
2.92
Lease liabilities
0.12
0.01
Total liabilities
4.41
4.43
Total debt
1.3
1.88
Retained earnings
1.53
1.5
Shareholders' equity
4.25
4.99
Total equity
0.59
4.25
4.99
Total liabilities and equity
8.67
9.42
Cash flow statement
FY2023
FY2025
FY2025
Net income
1
1.33
-0.03
Depreciation and amortization
0.07
0.06
0.07
Cash from operations
1.73
-0.39
0.57
Capital expenditures
-0.11
-0.05
-0.07
Cash from investing
-0.13
-0.04
-2.45
Debt issued
1.37
0.77
Debt repaid
-0.07
-0.2
-0.24
Stock issued
4
Cash from financing
-1.16
0.54
2
Exchange rate effect
0
0
0.01
Net change in cash
0.44
0.1
0.12
Free cash flow
1.61
-0.45
0.5
Interest paid
0.06
0.08
0.1
Income taxes paid
0.29
Key metrics
Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $0.11 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
11.9%
Gross profit / revenue.
Operating margin
-11.2%
Operating income / revenue.
EBITDA margin
-10.9%
EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin
0.2%
Pre-tax income / revenue.
Net margin
-0.1%
Net income / revenue.
FCF margin
2.5%
Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin
2.8%
Cash from operations / revenue.
Effective tax rate
174.9%
Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)
-0.6%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
-0.3%
Net income / average total assets.
Return on invested capital (ROIC)
-32.7%
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%.
SG&A / revenue
10.9%
Selling, general and administrative expense / revenue.
Capex / revenue
0.3%
Capital expenditures / revenue.
D&A / revenue
0.3%
Depreciation and amortization / revenue.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
21.7%
Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y
-32.1%
Gross profit vs the same period a year earlier. Only from a positive base.
Net income growth, 1y
-102.0%
Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y
-101.7%
EPS vs the same period a year earlier. Only from a positive base.
Book value growth, 1y
17.3%
Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
8.7%
Total assets vs the same period a year earlier. Only from a positive base.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
2.99x
Current assets / current liabilities.
Quick ratio
1.85x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.26x
(Cash + short-term investments) / current liabilities.
Debt / equity
0.38x
Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets
19.9%
Total debt / total assets.
Liabilities / assets
47.0%
Total liabilities / total assets.
Net debt
$1.1M
Total debt - cash - short-term investments. Negative means more cash than debt.
Days inventory + days sales outstanding - days payables.
Capex / operating cash flow
12.3%
Capital expenditures / cash from operations, when that is positive.
Per share
Metric
Value
How it is calculated
EPS, diluted
-$0.00
Net 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
-$0.00
Net income per basic share, as reported (split-adjusted).
Valuation
Metric
Value
How it is calculated
Market cap
$5.4M
Share price x shares outstanding.
Enterprise value
$6.5M
Market cap + total debt - cash - short-term investments.
P/S
0.27x
Market cap / revenue.
P/B
1.09x
Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book
1.09x
Market cap / tangible book value, when positive.
P/FCF
10.9x
Market cap / free cash flow. Only when free cash flow is positive.
P/OCF
9.53x
Market cap / cash from operations, when positive.
EV/Sales
0.32x
Enterprise value / revenue.
EV/FCF
13.1x
Enterprise value / free cash flow, when both are positive.
FCF yield
9.2%
Free cash flow / market cap.
Earnings yield
-0.5%
Net income / market cap (the inverse of P/E).
What was Cellyan Biotechnology Co., Ltd's revenue in fiscal 2025?
Cellyan Biotechnology Co., Ltd reported revenue of $20.3M for fiscal 2025, 21.7% higher than the year before.
Was Cellyan Biotechnology Co., Ltd profitable in fiscal 2025?
No. It reported a net loss of $27.1K.
How much free cash flow did Cellyan Biotechnology Co., Ltd generate in fiscal 2025?
Cash from operations of $569.2K minus capital expenditures of $69.9K left free cash flow of $499.3K.
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.