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Financial statements

Ispire Technology Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Ispire Technology 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
Revenue88.111615212796
Cost of revenue74.894.812210583.7
Gross profit13.320.829.822.612.3
Research and development0.150.780.360.08
Selling and marketing5.54.426.618.445.02
General and administrative8.7920.831.13019.2
Operating expenses14.325.343.760.544.9
Operating income-0.99-4.47-13.9-37.8-32.6
Interest expense3.330.190.37
Interest income0.010.20.370.090.34
Other non-operating income0.19-0.280.41-0.190.54
Pre-tax income-0.8-4.76-13.5-38-32.1
Income tax1.251.281.21.15
Net income-1.87-6-14.8-39.2-33.2
EBITDA-0.98-4.43-13.4-37-31.6
EPS, basic-0.04-0.12-0.27-0.69-0.58
EPS, diluted-0.04-0.12-0.27-0.69-0.58
Shares, basic (weighted)5050.754.856.957.3
Shares, diluted (weighted)5050.754.856.957.3

Balance sheet

FY2023FY2023FY2024FY2025FY2026
Cash and equivalents74.540.335.124.419.3
Short-term investments9.13
Receivables8.2624.559.739.619.8
Inventory14.67.476.376.653.13
Other current assets0.193.381.42.242.52
Total current assets99.484.810372.945.4
Property, plant and equipment1.091.092.582.952.42
Lease right-of-use assets0.34.253.585.033.03
Intangible assets1.382.232.57
Other non-current assets1.290.240.280.210.12
Total assets10190.412310264.3
Accounts payable0.291.273.784.175.65
Accrued liabilities0.030.041.011.180.77
Deferred revenue1.670.992.224.861.89
Total current liabilities8955.98672.544.6
Lease liabilities3.072.193.271.89
Total liabilities8958.988.210293.5
Paid-in capital25.743.248.852.3
Retained earnings11.95.94-8.83-48.1-81.3
Treasury stock-0.06-0.06
Other comprehensive income-0.160.06-0.11-0.2
Shareholders' equity11.831.534.50.6-29.2
Total equity11.831.534.50.6-29.2
Total liabilities and equity10190.412310264.3
Shares outstanding5054.256.557.257.6

Cash flow statement

FY2023FY2023FY2024FY2025FY2026
Net income-1.87-6-14.8-39.2-33.2
Depreciation and amortization0.010.050.510.810.94
Stock-based compensation6.385.623.49
Deferred income tax-0.09
Change in receivables-3.95-19.6-41.3-9.336.42
Change in inventory-11.57.110.9-1.040.7
Change in payables8.8810.617.910.8
Cash from operations-7.56-8.46-18.3-7.37-0.57
Capital expenditures-0.12-1.02-1.97-1.1-0.31
Purchases of investments-9.13-2
Cash from investing-0.12-10.22.99-5.2-3.08
Share buybacks-0.06-0.05
Dividends paid-0.47-3.36
Cash from financing-3.09-15.610.11.85-1.32
Net change in cash-10.8-34.2-5.23-10.7-4.97
Free cash flow-7.68-9.48-20.3-8.47-0.88
Interest paid00.020.150.37
Income taxes paid1.661.361.531.61

Key metrics

Worked out from the statements above. Latest values use fiscal 2026. Valuation uses the share price of $1.35 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin12.8%Gross profit / revenue.
Operating margin-33.9%Operating income / revenue.
EBITDA margin-33.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-33.4%Pre-tax income / revenue.
Net margin-34.6%Net income / revenue.
FCF margin-0.9%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-0.6%Cash from operations / revenue.
Return on assets (ROA)-39.9%Net income / average total assets.
R&D / revenue0.1%Research and development expense / revenue.
Stock-based pay / revenue3.6%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.3%Capital expenditures / revenue.
D&A / revenue1.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-24.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-6.0%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y-45.7%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-16.0%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y-4,937.0%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-37.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-10.7%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y0.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y4.1%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 ratio1.02xCurrent assets / current liabilities.
Quick ratio0.88x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.43x(Cash + short-term investments) / current liabilities.
Liabilities / assets145.5%Total liabilities / total assets.
Interest coverage-87.1xOperating income / interest expense.
Working capital$803.1KCurrent assets - current liabilities.
Goodwill and intangibles / assets4.0%(Goodwill + intangible assets) / total assets.
Tangible book value-$31.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.15xRevenue / average total assets.
Fixed asset turnover35.7xRevenue / average property, plant and equipment.
Inventory turnover17.1xCost of revenue / average inventory.
Days inventory21 days365 x average inventory / cost of revenue.
Receivables turnover3.23xRevenue / average receivables.
Days sales outstanding113 days365 x average receivables / revenue.
Days payables21 days365 x average accounts payable / cost of revenue.
Cash conversion cycle113 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.58Net 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-$0.58Net income per basic share, as reported (split-adjusted).
Revenue per share$1.68Revenue / diluted weighted shares.
FCF per share-$0.02Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.01Cash from operations / diluted weighted shares.
Book value per share-$0.51Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.55Tangible book value / shares outstanding.
Cash per share$0.34(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$77.5MShare price x shares outstanding.
Enterprise value$58.2MMarket cap + total debt - cash - short-term investments.
P/S0.81xMarket cap / revenue.
EV/Sales0.61xEnterprise value / revenue.
FCF yield-1.1%Free cash flow / market cap.
Earnings yield-42.8%Net income / market cap (the inverse of P/E).
Shareholder yield0.1%(Dividends paid + share buybacks) / market cap.
What was Ispire Technology Inc.'s revenue in fiscal 2026?

Ispire Technology Inc. reported revenue of $96.0M for fiscal 2026, 24.7% lower than the year before.

Was Ispire Technology Inc. profitable in fiscal 2026?

No. It reported a net loss of $33.2M.

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

Cash from operations of $569.4K minus capital expenditures of $306.0K left free cash flow of -$875.4K.

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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