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Financial statements

J & Friends Holdings Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 8 fiscal years, taken from the XBRL data J & Friends Holdings 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

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue1531855827.210.87.444.821.6
Cost of revenue80.711143.814.19.095.391.76
Gross profit72.474.114.213.11.720.053.061.14
Research and development13.811.45.753.562.310.020.31
Selling and marketing14.5106.856.423.942.772.59
General and administrative45.515722.613.87.290.260.291.44
Operating expenses73.817945.924.313.5-0.30.292.48
Operating income-1.47-105-31.7-11.2-11.80.35-0.29-1.34
Other non-operating income1.28-1.6-1.941.150.06-1.43-0.010.59
Pre-tax income1.15-130-37.8-16-28.1-5.71-0.32-0.81
Income tax0.830.287.541.080.37-1.960.09-0.07
Income from continuing operations-5.71-0.32-0.49
Net income to minority interests-0.09-0.34-1.11-0.92-0.350.09
Net income0.32-130-45-16-27.6-11.1-2.15-1.32
EBITDA-0.79-103-29.4-9.26-110.61-1.15
EPS, basic-0.46-0.15-0.05-0.09-0.02-0.00-0.00
EPS, diluted-0.46-0.15-0.05-0.09-0.02-0.00-0.00
Shares, basic (weighted)101282297300300495555582
Shares, diluted (weighted)101282297300300495555582

Balance sheet

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents65.715.759.231.636.25.713.690.95
Short-term investments0.15
Receivables6.9310.77.815.782.70.220.470.33
Inventory0.13
Other current assets33.311.310.124.33.280.6500.4
Total current assets32216711082.756.415.312.91.81
Property, plant and equipment1.142.0616.415130.01
Lease right-of-use assets0.250.1
Goodwill3.745.053.76
Intangible assets0.797.152.551.551.433.66
Long-term investments8.4415.618.619.25.08
Other non-current assets0.080.01
Total assets34422415011976.71614.29.35
Accounts payable5.658.291.593.363.290.70.560.14
Accrued liabilities0.050.17
Short-term debt324619.90.250
Total current liabilities18615579.963.576.368.967.61.44
Long-term debt11.501.8
Lease liabilities0.160.02
Other non-current liabilities1.271.251.363.031.570.680.56
Total liabilities19117314313011369.668.33.27
Total debt3.133.0901.8
Paid-in capital276284304313290288304372
Retained earnings-127-267-330-354-355-355-370-370
Other comprehensive income4.516.163.051.432.2710.49.22-0.36
Shareholders' equity15427.2-18.2-35.3-58.3-55.5-561.49
Minority interests24.325.625.122.51.851.914.59
Total equity15451.57.37-10.2-35.8-53.6-54.16.08
Total liabilities and equity34422415011976.71614.29.35

Cash flow statement

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income0.32-130-45.4-17.1-28.5-11.4-2.05-1.54
Depreciation and amortization0.681.772.331.940.810.270.19
Stock-based compensation19.12.561.820.60.66-0.970.01
Deferred income tax-2.487.190.290.14-0.35-0.07
Change in receivables-17.3-7.152.631.642.24-0.02-0.4-0.03
Change in inventory0.01
Cash from operations15.825.18.73-5.05-1.531.22-2.070.15
Purchases of investments-0.15
Cash from investing36.4-77.429.5-18.712.64.98-0.01-5.27
Debt issued471981.55
Debt repaid-632-130-45.5
Stock issued004
Cash from financing-7.1732.2-43.9-20.8-8.39-36.30.251.55
Exchange rate effect3.571.45-3.3-2.13
Net change in cash48.6-18.6-8.98-46.74.56-30.7-2.03-3.43
Income taxes paid2.654.80.990.170.210.130.09

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $0.95 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin71.5%Gross profit / revenue.
Operating margin-83.9%Operating income / revenue.
EBITDA margin-72.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-50.5%Pre-tax income / revenue.
Net margin-82.9%Net income / revenue.
Operating cash flow margin9.1%Cash from operations / revenue.
Return on assets (ROA)-11.3%Net income / average total assets.
Stock-based pay / revenue0.9%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue11.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-66.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-47.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-51.2%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-62.6%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-12.8%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-39.6%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y-55.9%Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-34.0%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-50.4%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-42.6%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y4.9%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y24.7%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, 5y14.4%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
Current ratio1.25xCurrent assets / current liabilities.
Quick ratio0.88x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.65x(Cash + short-term investments) / current liabilities.
Debt / equity1.21xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets19.3%Total debt / total assets.
Liabilities / assets35.0%Total liabilities / total assets.
Net debt$855.0KTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$364.0KCurrent assets - current liabilities.
Goodwill and intangibles / assets79.4%(Goodwill + intangible assets) / total assets.
Tangible book value-$5.9MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.14xRevenue / average total assets.
Fixed asset turnover133xRevenue / average property, plant and equipment.
Receivables turnover4.01xRevenue / average receivables.
Days sales outstanding91 days365 x average receivables / revenue.

Per share

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

Valuation

MetricValueHow it is calculated
Market cap$17.4MShare price x shares outstanding.
Enterprise value$18.3MMarket cap + total debt - cash - short-term investments.
P/S10.9xMarket cap / revenue.
P/B11.7xMarket cap / shareholders' equity. Only when equity is positive.
P/OCF119xMarket cap / cash from operations, when positive.
EV/Sales11.4xEnterprise value / revenue.
Earnings yield-7.6%Net income / market cap (the inverse of P/E).
What was J & Friends Holdings Ltd's revenue in fiscal 2025?

J & Friends Holdings Ltd reported revenue of $1.6M for fiscal 2025, 66.8% lower than the year before.

Was J & Friends Holdings Ltd profitable in fiscal 2025?

No. It reported a net loss of $1.3M.

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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