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Financial statements

HeartSciences Inc. financial statements

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

FY2023FY2023FY2024FY2025FY2026
Revenue0.010.010.0200
Cost of revenue0.0100.0100
Gross profit0.0100.0100
Research and development32.462.884.392.84
Selling, general and administrative1.713.653.443.975.58
Operating expenses4.726.126.328.368.42
Operating income-4.71-6.11-6.31-8.35-8.41
Interest expense0.370.240.350.50.75
Other non-operating income-0.12-0.24-0.3-0.41-0.73
Income tax00
Net income-4.83-6.35-6.61-8.77-9.14
EBITDA-4.68-6.09-6.28-8.31-8.39
EPS, basic-145.00-80.00-18.74-9.34-3.48
EPS, diluted-145.00-80.00-18.74-9.34-3.48
Shares, basic (weighted)0.030.080.350.942.63
Shares, diluted (weighted)0.030.080.350.942.63
Dividend per share0.000.00

Balance sheet

FY2023FY2023FY2024FY2025FY2026
Cash and equivalents0.921.665.811.11.66
Receivables00
Inventory0.670.680.630.650.66
Other current assets0.040.040.040.040.04
Total current assets1.932.77.352.172.58
Property, plant and equipment0.070.060.10.060.04
Lease right-of-use assets0.090.530.460.370.27
Intangible assets1.591.621.66
Total assets2.093.299.54.225.26
Accounts payable0.690.630.450.320.32
Accrued liabilities1.050.390.40.51
Total current liabilities3.471.831.753.74.86
Long-term debt4.440.5000
Lease liabilities0.540.430.310.18
Total liabilities8.153.062.194.025.04
Paid-in capital48.36174.776.385.5
Retained earnings-54.4-60.8-67.4-76.1-85.3
Shareholders' equity-6.060.237.320.210.23
Total equity-6.060.237.320.210.23
Total liabilities and equity2.093.299.54.225.26
Shares outstanding0.030.10.681.123.19

Cash flow statement

FY2023FY2023FY2024FY2025FY2026
Net income-4.83-6.35-6.61-8.77-9.14
Depreciation and amortization0.030.030.030.040.03
Stock-based compensation0.070.250.410.251.31
Deferred income tax00
Change in receivables00-00
Change in inventory0.08-00.05-0.02-0.01
Change in payables0.360.04-0.18-0.13-0
Cash from operations-3.64-5.77-6.07-7.41-7.43
Capital expenditures-0-0.02-0.06-0-0
Cash from investing-0-0.02-0.13-0.03-0.04
Stock issued5.191.150.17
Cash from financing3.846.5310.32.738.03
Net change in cash0.190.744.15-4.710.56
Free cash flow-3.65-5.79-6.13-7.42-7.43

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to July 31, 2026; growth uses fiscal years. Valuation uses the share price of $4.73 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin60.9%Gross profit / revenue.
Operating margin-209,733.0%Operating income / revenue.
EBITDA margin-209,135.0%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-227,024.0%Net income / revenue.
Operating cash flow margin-150,303.0%Cash from operations / revenue.
Return on assets (ROA)-274.5%Net income / average total assets.
R&D / revenue60,820.0%Research and development expense / revenue.
SG&A / revenue148,974.0%Selling, general and administrative expense / revenue.
Stock-based pay / revenue41,529.0%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue597.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-0.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-5.7%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y3.3%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y2.7%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y10.2%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-0.7%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y24.6%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y17.0%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y179.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y220.8%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 ratio0.14xCurrent assets / current liabilities.
Quick ratio0.01x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.01x(Cash + short-term investments) / current liabilities.
Liabilities / assets154.4%Total liabilities / total assets.
Interest coverage-11.8xOperating income / interest expense.
Working capital-$4.8MCurrent assets - current liabilities.
Goodwill and intangibles / assets44.5%(Goodwill + intangible assets) / total assets.
Tangible book value-$3.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.00xRevenue / average total assets.
Fixed asset turnover0.14xRevenue / average property, plant and equipment.
Inventory turnover0.00xCost of revenue / average inventory.
Days inventory83,196 days365 x average inventory / cost of revenue.
Days payables211,148 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.80Net 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$0.00Revenue / diluted weighted shares.
Operating cash flow per share-$1.85Cash from operations / diluted weighted shares.
Book value per share-$0.52Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.95Tangible book value / shares outstanding.
Cash per share$0.01(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$18.4MShare price x shares outstanding.
Enterprise value$18.4MMarket cap + total debt - cash - short-term investments.
P/S4,082xMarket cap / revenue.
EV/Sales4,075xEnterprise value / revenue.
Earnings yield-55.6%Net income / market cap (the inverse of P/E).
What was HeartSciences Inc.'s revenue in fiscal 2026?

HeartSciences Inc. reported revenue of $4.3K for fiscal 2026, 0.7% lower than the year before.

Was HeartSciences Inc. profitable in fiscal 2026?

No. It reported a net loss of $9.1M.

How much free cash flow did HeartSciences Inc. generate in fiscal 2026?

Cash from operations of $7.4M minus capital expenditures of $3.6K left free cash flow of -$7.4M.

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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