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Financial statements

Lichen International Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Lichen International 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

FY2020FY2022FY2022FY2023FY2024FY2025
Revenue30.734.333.839.841.524.5
Cost of revenue11.813.813.615.415.815.4
Gross profit18.820.520.224.325.79.14
Selling and marketing1.592.012.113.1212.510.6
General and administrative8.467.177.438.9417.712.9
Operating expenses109.189.5412.130.227.2
Operating income8.7911.310.612.3-4.55-18.1
Interest income0.10.030.0600.010.02
Other non-operating income0.110.190.03-0.710.220
Pre-tax income911.510.711.6-4.17-21.8
Income tax2.593.052.923.251.950
Net income to minority interests00.020.18
Net income6.418.467.828.34-6.14-22
EBITDA9.511211.312.9-3.86-17.5
EPS, basic55.6075.4669.5063.96-34.79-4.11
EPS, diluted55.6075.4669.5063.96-34.79-4.11
Shares, basic (weighted)0.110.110.110.130.185.3
Shares, diluted (weighted)0.110.110.110.130.185.3

Balance sheet

FY2020FY2022FY2022FY2023FY2024FY2025
Cash and equivalents8.6716.822.625.926.726.9
Receivables0.423.554.46
Inventory0.150.130.090.070
Other current assets2.530.050.070.070.07
Total current assets23.927.340.13436.2
Property, plant and equipment14.913.314.613.77.04
Lease right-of-use assets0.20.130.060.55
Goodwill04.450.79
Intangible assets3.874.526.0311.18.09
Long-term investments0.151.72
Other non-current assets0.250.144.6316.421.2
Total assets42.946.565.579.875.6
Accounts payable0.120.160.060.060
Accrued liabilities3.061.71.31
Deferred revenue1.151.030.70.29
Short-term debt0.350.181.59
Total current liabilities6.115.234.094.274.68
Lease liabilities0.180.030.010.34
Total liabilities6.115.424.134.285.02
Total debt0.18
Paid-in capital1.491.4914.933.451.3
Retained earnings3340.848.242.120.1
Other comprehensive income1.54-2-3.43-4-2.69
Shareholders' equity27.636.841.161.473.270.6
Minority interests2.380
Total equity27.636.841.161.475.670.6
Total liabilities and equity42.946.565.579.875.6

Cash flow statement

FY2020FY2022FY2022FY2023FY2024FY2025
Net income6.418.467.828.34-6.12-21.8
Depreciation and amortization0.720.660.650.680.690.56
Stock-based compensation03.410.31
Change in receivables-0.47-1.450.07-0.980.642.07
Change in inventory0.01-0.130.010.040.020.07
Change in payables00.030.05-0.1-0-0.06
Cash from operations8.357.310.80.56-5.57-17.8
Capital expenditures-0.03-1.95-3.2-0.040
Cash from investing-1.160.56-2.84-9.87-9.89-5.48
Stock issued012.224.5
Cash from financing-4.35-0.3314.113.123.6
Exchange rate effect0.430.32-1.84-1.533.23-0.08
Net change in cash3.288.185.753.260.860.2
Free cash flow7.288.82-2.65-5.61-17.8
Interest paid0.0202.632.410.12
Income taxes paid2.312.982.962.632.41

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.04 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin37.3%Gross profit / revenue.
Operating margin-73.7%Operating income / revenue.
EBITDA margin-71.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-88.9%Pre-tax income / revenue.
Net margin-89.6%Net income / revenue.
FCF margin-72.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-72.8%Cash from operations / revenue.
Return on equity (ROE)-30.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-28.3%Net income / average total assets.
Return on invested capital (ROIC)-31.7%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%.
Stock-based pay / revenue1.3%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.0%Capital expenditures / revenue.
D&A / revenue2.3%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-40.9%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-10.2%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-4.4%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-64.4%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-23.2%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-13.5%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-3.6%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y19.7%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y20.6%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-5.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y17.6%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y2,915.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y261.2%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, 5y115.8%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 ratio7.73xCurrent assets / current liabilities.
Quick ratio5.75x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio5.75x(Cash + short-term investments) / current liabilities.
Liabilities / assets6.6%Total liabilities / total assets.
Working capital$31.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets11.8%(Goodwill + intangible assets) / total assets.
Tangible book value$61.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.32xRevenue / average total assets.
Fixed asset turnover2.36xRevenue / average property, plant and equipment.
Inventory turnover459xCost of revenue / average inventory.
Days inventory1 days365 x average inventory / cost of revenue.
Days payables1 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$4.11Net 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-$4.11Net income per basic share, as reported (split-adjusted).
Revenue per share$4.62Revenue / diluted weighted shares.
FCF per share-$3.37Free cash flow / diluted weighted shares.
Operating cash flow per share-$3.37Cash from operations / diluted weighted shares.
Book value per share$13.31Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$11.63Tangible book value / shares outstanding.
Cash per share$5.08(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$17.1MShare price x shares outstanding.
Enterprise value-$9.8MMarket cap + total debt - cash - short-term investments.
P/S0.70xMarket cap / revenue.
P/B0.24xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.28xMarket cap / tangible book value, when positive.
FCF yield-104.4%Free cash flow / market cap.
Earnings yield-128.5%Net income / market cap (the inverse of P/E).
What was Lichen International Ltd's revenue in fiscal 2025?

Lichen International Ltd reported revenue of $24.5M for fiscal 2025, 40.9% lower than the year before.

Was Lichen International Ltd profitable in fiscal 2025?

No. It reported a net loss of $22.0M.

How much free cash flow did Lichen International Ltd generate in fiscal 2025?

Cash from operations of $17.8M minus capital expenditures of $0.0 left free cash flow of -$17.8M.

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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