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Financial statements

Himalaya Shipping Ltd. financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data Himalaya Shipping 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

FY2023FY2023FY2024FY2025
Revenue036.7124132
Cost of revenue08.623.828
Gross profit028.199.8104
General and administrative1.973.854.9
Operating income-1.9714.666.768.2
Interest expense013.646.651.4
Interest income0.040.831.07
Other non-operating income0.02-13.1-45.6-50.5
Income tax0000
Net income-1.951.521.117.7
EBITDA-1.9723.793.297.4
EPS, basic-0.060.040.480.38
EPS, diluted-0.060.040.480.38
Shares, basic (weighted)32.238.643.946
Shares, diluted (weighted)32.238.643.946
Dividend per share0.480.57

Balance sheet

FY2023FY2023FY2024FY2025
Cash and equivalents0.2625.619.432.4
Receivables00.811.20.7
Inventory00.631.51.7
Other current assets02.41.11.3
Total current assets1.6732.826.839.7
Property, plant and equipment853824
Other non-current assets05.140
Total assets178599880864
Accounts payable14.91.690.81.3
Accrued liabilities1.22.537.26.4
Short-term debt719.824.323.6
Total current liabilities26.125.335.836.6
Long-term debt60.4420690666
Other non-current liabilities10
Total liabilities87.5445725702
Total debt67.4439714689
Paid-in capital61.211214.427.4
Retained earnings-3-1.4819.637.3
Shareholders' equity90.4154155162
Total equity90.4154155162
Total liabilities and equity178599880864
Shares outstanding32.243.943.946.7

Cash flow statement

FY2023FY2023FY2024FY2025
Net income-1.951.521.117.7
Depreciation and amortization09.126.529.2
Stock-based compensation0.40.50.50.2
Change in receivables0-0.8-0.50.5
Change in payables0.440.5-0.90.5
Cash from operations-1.456.455.951.7
Cash from investing-78.2-413-3130
Debt issued69.83912960
Stock issued-0.5162.2015.5
Dividends paid00-20.6-26.9
Cash from financing68.6432251-38.7
Net change in cash-1125.2-6.113
Interest paid01340.349.5

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $17.54 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin78.8%Gross profit / revenue.
Operating margin51.7%Operating income / revenue.
EBITDA margin73.8%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin13.4%Net income / revenue.
Operating cash flow margin39.2%Cash from operations / revenue.
Return on equity (ROE)11.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)2.0%Net income / average total assets.
Return on invested capital (ROIC)6.5%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%.
Stock-based pay / revenue0.2%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue22.1%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y6.7%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y4.1%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y2.2%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y4.5%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-16.1%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-20.8%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-7.5%Operating cash flow vs the same period a year earlier. Only from a positive base.
Dividend per share growth, 1y18.8%Dividend per share vs the same period a year earlier. Only from a positive base.
Book value growth, 1y4.5%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y21.4%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-1.8%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y69.4%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y4.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y12.7%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 ratio1.08xCurrent assets / current liabilities.
Quick ratio0.90x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.89x(Cash + short-term investments) / current liabilities.
Debt / equity4.26xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets79.8%Total debt / total assets.
Liabilities / assets81.3%Total liabilities / total assets.
Net debt$656.8MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA6.74xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage1.33xOperating income / interest expense.
Working capital$3.1MCurrent assets - current liabilities.
Tangible book value$161.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.15xRevenue / average total assets.
Fixed asset turnover0.16xRevenue / average property, plant and equipment.
Inventory turnover17.5xCost of revenue / average inventory.
Days inventory21 days365 x average inventory / cost of revenue.
Receivables turnover139xRevenue / average receivables.
Days sales outstanding3 days365 x average receivables / revenue.
Days payables14 days365 x average accounts payable / cost of revenue.
Cash conversion cycle10 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted$0.38Net 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$0.38Net income per basic share, as reported (split-adjusted).
Revenue per share$2.87Revenue / diluted weighted shares.
Operating cash flow per share$1.12Cash from operations / diluted weighted shares.
Book value per share$3.47Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.47Tangible book value / shares outstanding.
Cash per share$0.69(Cash + short-term investments) / shares outstanding.
Dividend per share$0.57Dividend declared per common share (paid, when declared is not tagged).
Payout ratio152.0%Dividends paid / net income, when net income is positive.

Valuation

MetricValueHow it is calculated
Market cap$820.0MShare price x shares outstanding.
Enterprise value$1.48BMarket cap + total debt - cash - short-term investments.
P/E46.3xMarket cap / net income. Only when net income is positive.
P/S6.22xMarket cap / revenue.
P/B5.07xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book5.07xMarket cap / tangible book value, when positive.
P/OCF15.9xMarket cap / cash from operations, when positive.
EV/Sales11.2xEnterprise value / revenue.
EV/EBIT21.7xEnterprise value / operating income, when both are positive.
EV/EBITDA15.2xEnterprise value / EBITDA, when both are positive.
Earnings yield2.2%Net income / market cap (the inverse of P/E).
Dividend yield3.3%Dividends paid over the period / market cap.
Shareholder yield3.3%(Dividends paid + share buybacks) / market cap.
What was Himalaya Shipping Ltd.'s revenue in fiscal 2025?

Himalaya Shipping Ltd. reported revenue of $131.9M for fiscal 2025, 6.7% higher than the year before.

Was Himalaya Shipping Ltd. profitable in fiscal 2025?

Yes. Net income was $17.7M, a net margin of 13.4%.

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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