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Financial statements

Indivior Pharmaceuticals, Inc. financial statements

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

FY2021FY2023FY2023FY2024FY2025
Revenue7919011,0931,1881,239
Cost of revenue127151174231246
Gross profit664749919957994
Research and development527411610797
Selling, general and administrative431469565612634
Operating expenses8311,072919
Operating income213-81-15238262
Interest expense2727354145
Interest income419432322
Pre-tax income190-89-14520239
Income tax-15-44-191329
Net income205-44-1267210
EBITDA-65-13754272
EPS, basic-0.32-0.920.051.68
EPS, diluted-0.32-0.920.051.64
Shares, basic (weighted)139137132125
Shares, diluted (weighted)139137133128

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents1,102774316319195
Short-term investments9410
Receivables254254253
Inventory95114126167153
Other current assets522116
Total current assets1,4441,2591,257827652
Property, plant and equipment585484100144
Lease right-of-use assets3731403926
Goodwill522
Long-term investments412728
Other non-current assets363927
Total assets1,8321,7691,7581,3161,201
Accounts payable720617396348
Accrued liabilities7260103
Short-term debt3331829
Total current liabilities8041,0191,281924914
Long-term debt237315290
Lease liabilities3629343222
Other non-current liabilities311821
Total liabilities1,6291,7181,9421,6521,300
Total debt316324311333319
Paid-in capital788890112
Retained earnings1,4381,303-288-443-243
Other comprehensive income-30-36-30
Shareholders' equity121-15-184-337-98
Total equity203510-337-98
Total liabilities and equity1,8321,7691,7581,3161,201

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income205-44-1267210
Depreciation and amortization16151610
Stock-based compensation16212426
Deferred income tax-105-647-46
Change in receivables-21-33-13
Change in inventory-30-6-4318
Cash from operations353-4-30036-27
Capital expenditures-4-5-8-29-66
Acquisitions0-12900
Cash from investing-14-222-9569-66
Debt issued250003320
Debt repaid-236-3-12-240-17
Stock issued2332
Share buybacks-101-90-33-173-11
Cash from financing-94-101-64-102-30
Exchange rate effect-1-110
Net change in cash244-327-4593-124
Free cash flow349-9-3087-93
Interest paid1818262834
Income taxes paid57324638

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 $35.82 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin82.2%Gross profit / revenue.
Operating margin31.6%Operating income / revenue.
EBITDA margin32.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin29.5%Pre-tax income / revenue.
Net margin26.7%Net income / revenue.
FCF margin-8.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-3.0%Cash from operations / revenue.
Effective tax rate9.7%Income tax / pre-tax income, when pre-tax income is positive.
Return on assets (ROA)28.9%Net income / average total assets.
Return on invested capital (ROIC)667.2%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%.
R&D / revenue6.2%Research and development expense / revenue.
SG&A / revenue44.3%Selling, general and administrative expense / revenue.
Stock-based pay / revenue2.3%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue5.3%Capital expenditures / revenue.
D&A / revenue0.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y4.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y11.2%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y3.9%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y9.9%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating income growth, 1y589.5%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y403.7%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y2,900.0%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y3,180.0%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-175.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-1,429.0%Free cash flow 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.
Total assets CAGR, 3y-12.1%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y-3.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y-2.7%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 ratio0.84xCurrent assets / current liabilities.
Quick ratio0.57x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.26x(Cash + short-term investments) / current liabilities.
Debt / assets39.5%Total debt / total assets.
Liabilities / assets116.9%Total liabilities / total assets.
Net debt$265.0MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA0.62xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage15.6xOperating income / interest expense.
Working capital-$143.0MCurrent assets - current liabilities.
Tangible book value-$208.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.08xRevenue / average total assets.
Fixed asset turnover8.22xRevenue / average property, plant and equipment.
Inventory turnover1.60xCost of revenue / average inventory.
Days inventory228 days365 x average inventory / cost of revenue.
Receivables turnover4.91xRevenue / average receivables.
Days sales outstanding74 days365 x average receivables / revenue.
Days payables46 days365 x average accounts payable / cost of revenue.
Cash conversion cycle257 daysDays inventory + days sales outstanding - days payables.
FCF conversion-31.2%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$2.87Net 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$10.73Revenue / diluted weighted shares.
FCF per share-$0.90Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.32Cash from operations / diluted weighted shares.
Book value per share-$1.68Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$1.68Tangible book value / shares outstanding.
Cash per share$1.79(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$4.47BShare price x shares outstanding.
Enterprise value$4.73BMarket cap + total debt - cash - short-term investments.
P/E12.6xMarket cap / net income. Only when net income is positive.
P/S3.36xMarket cap / revenue.
EV/Sales3.56xEnterprise value / revenue.
EV/EBIT11.2xEnterprise value / operating income, when both are positive.
EV/EBITDA11.0xEnterprise value / EBITDA, when both are positive.
FCF yield-2.5%Free cash flow / market cap.
Earnings yield8.0%Net income / market cap (the inverse of P/E).
Shareholder yield6.8%(Dividends paid + share buybacks) / market cap.
What was Indivior Pharmaceuticals, Inc.'s revenue in fiscal 2025?

Indivior Pharmaceuticals, Inc. reported revenue of $1.24B for fiscal 2025, 4.3% higher than the year before.

Was Indivior Pharmaceuticals, Inc. profitable in fiscal 2025?

Yes. Net income was $210.0M, a net margin of 16.9%.

How much free cash flow did Indivior Pharmaceuticals, Inc. generate in fiscal 2025?

Cash from operations of $27.0M minus capital expenditures of $66.0M left free cash flow of -$93.0M.

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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