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Financial statements

KORU Medical Systems, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data KORU Medical Systems, 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

FY2015FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue12.212.317.423.224.223.527.928.533.641.1
Cost of revenue4.644.726.548.319.249.7212.511.812.315.5
Gross profit7.67.5710.814.914.913.815.416.721.325.6
Research and development0.210.240.240.741.32.474.965.745.264.39
Selling, general and administrative5.947.778.29.771217.920.620.421.623.4
Operating expenses6.428.319.6514.316.220.826.12727.828.6
Operating income1.18-0.741.160.59-1.25-7.03-10.8-10.3-6.45-2.97
Interest expense00
Other non-operating income-0.0100.030.110.060.670.110.50.380.36
Pre-tax income1.14-0.781.180.71.19-6.36-10.7-9.77-6.06-2.62
Income tax0.36-0.240.270.13-0.02-1.8-2.013.9700.02
Net income0.78-0.530.910.56-1.21-4.56-8.66-13.7-6.07-2.64
EBITDA1.45-0.441.470.93-0.84-6.57-10.2-9.4-5.56-2.16
EPS, basic0.02-0.010.020.01-0.03-0.10-0.19-0.30-0.13-0.06
EPS, diluted0.02-0.010.020.01-0.03-0.10-0.19-0.30-0.13-0.06
Shares, basic (weighted)3837.838.138.841.944.44545.645.846.2
Shares, diluted (weighted)3837.938.939.141.944.44545.645.846.2

Balance sheet

FY2015FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents4.23.313.745.8727.325.317.411.59.588.87
Receivables1.351.51.433.232.573.593.564.055.726.21
Inventory1.041.352.12.396.836.116.43.482.83.68
Other current assets0.270.180.250.390.811.571.461.220.750.91
Total current assets7.126.789.0311.937.537.329.820.319.120
Property, plant and equipment10.930.860.611.171.113.893.844.294.47
Lease right-of-use assets0.370.240.13.793.512.972.96
Intangible assets0.250.430.630.810.840.810.790.750.730.68
Other non-current assets0.030.030.020.020.020.020.10.10.10.1
Total assets8.398.1710.513.939.941.342.328.527.228.2
Accounts payable0.310.770.450.570.621.232.390.981.652.27
Accrued liabilities0.50.420.691.32.612.712.891.713.924.83
Total current liabilities1.111.391.582.413.674.796.964.457.28.19
Lease liabilities0.240.13.653.3432.88
Total liabilities1.281.491.582.653.764.79118.1110.411.2
Paid-in capital3.974.134.66.2935.940.844.34749.652.4
Retained earnings3.022.484.34.863.65-0.91-9.57-23.3-29.4-32
Treasury stock-0.25-0.34-0.34-0.34-3.84-3.84-3.84-3.84-3.88-3.88
Shareholders' equity7.126.688.9611.236.236.531.320.416.817
Total equity7.126.688.9611.236.236.531.320.416.817
Total liabilities and equity8.398.1710.513.939.941.342.328.527.228.2
Shares outstanding3837.838.239.543.344.645.445.74646.4

Cash flow statement

FY2015FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income0.78-0.530.910.56-1.21-4.56-8.66-13.7-6.07-2.64
Depreciation and amortization0.270.30.310.340.420.460.590.870.890.81
Stock-based compensation0.110.210.371.21.622.713.082.772.622.71
Deferred income tax-0.13-0.04-0.02-0.190.06-1.82-2.03-3.97
Change in receivables0.29-0.130.48-1.80.67-1.020.03-0.49-1.68-0.49
Change in inventory0.19-0.31-0.45-0.28-4.440.72-0.32.920.68-0.87
Change in payables0.060.46-00.120.050.61.16-1.420.670.62
Cash from operations1.91-0.331.480.32-0.74-4.32-5.4-4.89-0.320.46
Capital expenditures-0.12-0.2-0.3-0.2-0.92-0.35-2.76-0.78-1.3-0.93
Cash from investing-0.19-0.42-1.731.31-1.04-0.37-2.8-0.81-1.33-0.95
Stock issued0.050.5126.71.260.410.19
Share buybacks-0
Cash from financing-0.08-0.140.010.523.22.710.28-0.22-0.25-0.22
Net change in cash1.64-0.89-0.242.1321.4-1.98-7.93-5.93-1.9-0.71
Free cash flow1.79-0.531.180.12-1.66-4.67-8.17-5.68-1.62-0.47
Interest paid0000.030.010.030.050.070.06
Income taxes paid0.260.190.380.130.32000.01

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 $3.21 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin62.4%Gross profit / revenue.
Operating margin-3.7%Operating income / revenue.
EBITDA margin-1.9%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-4.0%Pre-tax income / revenue.
Net margin-4.0%Net income / revenue.
FCF margin1.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin3.1%Cash from operations / revenue.
Return on equity (ROE)-10.1%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-6.5%Net income / average total assets.
Return on invested capital (ROIC)-13.4%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 / revenue9.9%Research and development expense / revenue.
SG&A / revenue54.4%Selling, general and administrative expense / revenue.
Stock-based pay / revenue6.1%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue1.4%Capital expenditures / revenue.
D&A / revenue1.8%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y22.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y13.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y11.2%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y20.0%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y18.5%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y11.4%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y1.4%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-18.4%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-14.0%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y3.6%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-12.7%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-6.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 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, 3y0.9%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, 5y2.0%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 ratio2.72xCurrent assets / current liabilities.
Quick ratio1.85x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.15x(Cash + short-term investments) / current liabilities.
Liabilities / assets35.4%Total liabilities / total assets.
Working capital$12.3MCurrent assets - current liabilities.
Goodwill and intangibles / assets5.9%(Goodwill + intangible assets) / total assets.
Tangible book value$16.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.61xRevenue / average total assets.
Fixed asset turnover11.5xRevenue / average property, plant and equipment.
Inventory turnover3.76xCost of revenue / average inventory.
Days inventory97 days365 x average inventory / cost of revenue.
Receivables turnover8.97xRevenue / average receivables.
Days sales outstanding41 days365 x average receivables / revenue.
Days payables63 days365 x average accounts payable / cost of revenue.
Cash conversion cycle75 daysDays inventory + days sales outstanding - days payables.
Capex / operating cash flow44.2%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.04Net 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$0.91Revenue / diluted weighted shares.
FCF per share$0.02Free cash flow / diluted weighted shares.
Operating cash flow per share$0.03Cash from operations / diluted weighted shares.
Book value per share$0.39Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.36Tangible book value / shares outstanding.
Cash per share$0.18(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$148.2MShare price x shares outstanding.
Enterprise value$139.9MMarket cap + total debt - cash - short-term investments.
P/S3.29xMarket cap / revenue.
P/B8.21xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book9.04xMarket cap / tangible book value, when positive.
P/FCF191xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF107xMarket cap / cash from operations, when positive.
EV/Sales3.10xEnterprise value / revenue.
EV/FCF180xEnterprise value / free cash flow, when both are positive.
FCF yield0.5%Free cash flow / market cap.
Earnings yield-1.2%Net income / market cap (the inverse of P/E).
What was KORU Medical Systems, Inc.'s revenue in fiscal 2025?

KORU Medical Systems, Inc. reported revenue of $41.1M for fiscal 2025, 22.2% higher than the year before.

Was KORU Medical Systems, Inc. profitable in fiscal 2025?

No. It reported a net loss of $2.6M.

How much free cash flow did KORU Medical Systems, Inc. generate in fiscal 2025?

Cash from operations of $462.4K minus capital expenditures of $932.5K left free cash flow of -$470.1K.

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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