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Financial statements

Horizon Technology Finance Corp financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Horizon Technology Finance Corp 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
General and administrative1.191.511.461.841.871.94
Interest expense9.671219.22932.332.8
Interest income42.254.477.4
Net income6.3627.821.2-17.2-5.63-2.66
EPS, basic0.700.830.86-0.56-0.16-0.06
EPS, diluted0.700.830.86-0.56-0.16-0.06
Shares, basic (weighted)29.83424.73136.142.3
Shares, diluted (weighted)29.83424.73136.142.3
Dividend per share0.740.741.281.371.371.32

Balance sheet

FY2020FY2022FY2022FY2023FY2024FY2025
Cash and equivalents47.847.330.575.7101143
Total assets514767802822811
Total liabilities269448478486493
Total debt258434462468473
Paid-in capital301386451518559
Retained earnings-56-67.5-127-182-241
Shareholders' equity318324336319
Total equity318324336319
Total liabilities and equity767802822811
Shares outstanding32.73627.833.439.945.6

Cash flow statement

FY2020FY2022FY2022FY2023FY2024FY2025
Net income6.3627.821.2-17.2-5.63-2.66
Cash from operations-25.3-76-246-5.263.9456.6
Stock issued44.630.184.665.166.414.1
Dividends paid-21.3-24.6-29.8-40.5-46.4-53.1
Cash from financing55.775.522950.521.2-14.8
Net change in cash30.4-0.48-16.845.325.141.8
Interest paid8.5910.71726.930.429.9

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $24.91 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)1.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)0.6%Net income / average total assets.

Growth

MetricValueHow it is calculated
Operating cash flow growth, 1y1,338.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Dividend per share growth, 1y-3.6%Dividend per share vs the same period a year earlier. Only from a positive base.
Dividend per share CAGR, 3y1.0%Compound annual growth of dividend per share over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Dividend per share CAGR, 5y12.4%Compound annual growth of dividend per share over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-5.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y0.0%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-1.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y1.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y17.3%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y19.6%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, 5y7.3%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
Debt / equity0.96xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets48.4%Total debt / total assets.
Liabilities / assets49.8%Total liabilities / total assets.
Net debt$267.4MTotal debt - cash - short-term investments. Negative means more cash than debt.
Tangible book value$417.5MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted$0.08Net 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.
Operating cash flow per share$1.56Cash from operations / diluted weighted shares.
Book value per share$6.23Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$6.23Tangible book value / shares outstanding.
Cash per share$2.02(Cash + short-term investments) / shares outstanding.
Payout ratio1,040.0%Dividends paid / net income, when net income is positive.

Valuation

MetricValueHow it is calculated
Market cap$1.06BShare price x shares outstanding.
Enterprise value$1.33BMarket cap + total debt - cash - short-term investments.
P/E209xMarket cap / net income. Only when net income is positive.
P/B2.54xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.54xMarket cap / tangible book value, when positive.
P/OCF10.4xMarket cap / cash from operations, when positive.
Earnings yield0.5%Net income / market cap (the inverse of P/E).
Dividend yield5.0%Dividends paid over the period / market cap.
Shareholder yield5.0%(Dividends paid + share buybacks) / market cap.
Was Horizon Technology Finance Corp profitable in fiscal 2025?

No. It reported a net loss of $2.7M.

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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