Leader Capital Holdings Corp. financial statements
Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Leader Capital Holdings 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
FY2018
FY2019
FY2020
FY2021
FY2022
Revenue
0.02
0.01
0.1
0.34
Research and development
0.6
0.51
Selling and marketing
0.2
0.3
General and administrative
0.56
0.96
9.74
9.7
4.8
Operating income
-0.56
-0.94
-9.73
-11.7
-7.56
Interest expense
0
0.14
0.1
0.09
Interest income
0
0.01
Other non-operating income
0.02
0.04
0.15
0.15
-0.41
Pre-tax income
-0.54
-0.9
-9.84
-11.7
-12
Income tax
-0.04
-0.13
Net income
-0.54
-0.9
-9.84
-11.7
-11.9
EBITDA
-0.55
-0.93
-9.72
-11.6
-7.43
EPS, basic
-0.01
-0.01
-0.09
-0.08
-0.07
EPS, diluted
-0.01
-0.01
-0.09
-0.08
-0.07
Shares, basic (weighted)
103
105
115
144
178
Shares, diluted (weighted)
103
105
115
144
178
Balance sheet
FY2018
FY2019
FY2020
FY2021
FY2022
Cash and equivalents
0.84
0.45
0.43
0.79
0.21
Receivables
0
0
Inventory
0
0.01
Other current assets
0
0.22
0.23
0.18
Total current assets
0.93
1.23
0.91
1.02
0.4
Property, plant and equipment
0.02
0.01
0.03
0.07
0.07
Lease right-of-use assets
0.24
0.35
0.23
Goodwill
2.97
1.75
Intangible assets
0.82
0.63
0
Long-term investments
0
Total assets
0.96
1.34
4.98
3.92
0.72
Accrued liabilities
0.05
0.2
Deferred revenue
0.03
0.01
0
0.02
0.17
Total current liabilities
0.08
0.31
2.08
2.54
2.65
Long-term debt
0.6
0.6
Lease liabilities
0.05
0.06
0.07
Total liabilities
0.08
0.91
3
3.61
2.92
Paid-in capital
1.43
1.89
13.3
23.5
32.3
Retained earnings
-0.56
-1.46
-11.3
-23
-34.9
Other comprehensive income
-0.17
0.36
Shareholders' equity
0.88
0.43
1.98
0.31
-2.2
Total equity
0.88
0.43
1.98
0.31
-2.2
Total liabilities and equity
0.96
1.34
4.98
3.92
0.72
Shares outstanding
104
105
135
158
192
Cash flow statement
FY2018
FY2019
FY2020
FY2021
FY2022
Net income
-0.54
-0.9
-9.84
-11.7
-11.9
Depreciation and amortization
0.01
0.01
0.01
0.14
0.13
Stock-based compensation
8.06
6.56
1.9
Deferred income tax
-0.04
-0.13
Change in receivables
-0
-0
Change in inventory
-0
-0.01
Change in payables
0.08
-0.03
0.99
Cash from operations
-0.53
-0.43
-0.96
-3.62
-2.91
Capital expenditures
-0.03
-0
-0
-0.07
-0.05
Cash from investing
-0.03
-0.83
-2.06
-0.07
-0.05
Debt repaid
-0
Stock issued
1
Cash from financing
1
0.86
3
4.06
2.39
Exchange rate effect
-0.01
-0
Net change in cash
0.45
-0.39
-0.02
0.36
-0.57
Free cash flow
-0.55
-0.43
-0.96
-3.69
-2.96
Interest paid
0.06
0.07
0.12
Key metrics
Worked out from the statements above. Latest values use the trailing twelve months to May 31, 2023; growth uses fiscal years. Valuation uses the share price of $0.05 on September 11, 2026.
Profitability
Metric
Value
How it is calculated
Operating margin
-817.6%
Operating income / revenue.
EBITDA margin
-805.6%
EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin
-903.4%
Pre-tax income / revenue.
Net margin
-882.9%
Net income / revenue.
FCF margin
-320.8%
Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin
-318.7%
Cash from operations / revenue.
Return on assets (ROA)
-1,696.0%
Net income / average total assets.
R&D / revenue
70.9%
Research and development expense / revenue.
Stock-based pay / revenue
54.0%
Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue
2.1%
Capital expenditures / revenue.
D&A / revenue
11.9%
Depreciation and amortization / revenue.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
256.7%
Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y
165.6%
Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y
-800.1%
Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
-81.7%
Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y
-18.8%
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
23.6%
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
19.2%
Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
0.08x
Current assets / current liabilities.
Quick ratio
0.06x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.06x
(Cash + short-term investments) / current liabilities.
Net 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
$0.00
Revenue / diluted weighted shares.
FCF per share
-$0.01
Free cash flow / diluted weighted shares.
Operating cash flow per share
-$0.01
Cash from operations / diluted weighted shares.
Book value per share
-$0.01
Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Market cap + total debt - cash - short-term investments.
P/S
18.9x
Market cap / revenue.
EV/Sales
18.6x
Enterprise value / revenue.
FCF yield
-17.0%
Free cash flow / market cap.
Earnings yield
-46.8%
Net income / market cap (the inverse of P/E).
What was Leader Capital Holdings Corp.'s revenue in fiscal 2022?
Leader Capital Holdings Corp. reported revenue of $339.4K for fiscal 2022, 256.7% higher than the year before.
Was Leader Capital Holdings Corp. profitable in fiscal 2022?
No. It reported a net loss of $11.9M.
How much free cash flow did Leader Capital Holdings Corp. generate in fiscal 2022?
Cash from operations of $2.9M minus capital expenditures of $49.0K left free cash flow of -$3.0M.
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.