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AEye, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data AEye, 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

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Revenue1.583.013.651.460.20.23
Cost of revenue0.813.648.7315.30.780.55
Gross profit0.77-0.63-5.09-13.9-0.58-0.32
Research and development17.126.537.626.216.413.9
Selling, general and administrative0.01
Selling and marketing3.4110.519.312.50.552.55
General and administrative06.7225.536.825.218.314.9
Operating expenses27.362.693.773.935.331.4
Operating income-0-26.5-63.2-98.8-87.8-35.8-31.7
Interest income0
Other non-operating income-0.07-1.780.150.710.37-2.22
Pre-tax income-0-2.88-87.1-35.5-33.9
Income tax000.060.06-00.01
Net income-0-26.6-65-98.7-87.1-35.5-34
EBITDA-25.6-62.2-97.4-86.2-35.7-31.6
EPS, basic-7.77-17.92-18.82-14.95-4.89-1.47
EPS, diluted-7.77-17.92-18.82-14.95-4.89-1.47
Shares, basic (weighted)3.443.655.255.837.2523.1
Shares, diluted (weighted)3.443.655.255.837.2523.1

Balance sheet

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents0.0315.314.219.116.910.343.4
Short-term investments015075.119.61243.1
Receivables0.164.220.620.130.010.08
Inventory2.664.094.550.580.181.02
Other current assets0.850.10.710.050.060.06
Total current assets0.0319.517710639.825.289.6
Property, plant and equipment4.875.137.670.280.610.58
Lease right-of-use assets015.511.20.650.44
Other non-current assets0.321.512.470.910.690.24
Total assets0.0325.918613354.327.190.9
Accounts payable1.812.543.223.443.63.62
Accrued liabilities03.368.749.766.59
Deferred revenue0.662.290.990
Short-term debt2.6908.59
Total current liabilities037.613.622.61011.38.57
Long-term debt2.880
Lease liabilities016.714.90.480.24
Other non-current liabilities00.790.130.410.060.6
Total liabilities044.117.439.425.3129.55
Total debt5.5800
Paid-in capital0.0268.5321346367388488
Retained earnings-0-86.8-152-251-338-373-407
Other comprehensive income0-0.39-1.280.010.010.03
Shareholders' equity5.71-18.2169942915.181.3
Total equity5.71-18.2169942915.181.3
Total liabilities and equity0.0325.918613354.327.190.9
Shares outstanding3.395.195.446.3113.745.2

Cash flow statement

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Net income-0-26.6-65-98.7-87.1-35.5-34
Depreciation and amortization0.921.011.421.550.130.16
Stock-based compensation1.95102418.19.055.52
Change in receivables-0.01-4.073.610.450.09-0.07
Change in inventory-0.31-2.63-2.63-2.460.25-0.68
Change in payables0.480.560.840.250.160.01
Cash from operations-19.7-55.7-71.6-50.7-26.6-27.8
Capital expenditures-4.04-1.02-4.2-1.95-0.49-0.11
Purchases of investments0-151-23.9-19.3-24.2-53.8
Cash from investing-4.04-15268.555.47.74-30.8
Debt issued2.27100
Debt repaid-0.67-13.3
Stock issued0.030.6602.890.1411.191
Cash from financing0.03322078.07-6.7610.191.7
Net change in cash0.038.29-0.174.88-2.13-8.8233.1
Free cash flow-23.7-56.7-75.8-52.7-27.1-27.9
Interest paid0.20.360.130.1200
Income taxes paid00.020.02-00.06

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 $1.21 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-103.1%Gross profit / revenue.
Operating margin-8,002.0%Operating income / revenue.
EBITDA margin-7,963.0%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-7,786.0%Net income / revenue.
FCF margin-6,639.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-6,547.0%Cash from operations / revenue.
Return on equity (ROE)-51.3%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-45.8%Net income / average total assets.
Return on invested capital (ROIC)-49.8%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 / revenue3,397.0%Research and development expense / revenue.
Stock-based pay / revenue1,294.0%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue92.0%Capital expenditures / revenue.
D&A / revenue38.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y15.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-60.0%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-31.8%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y437.8%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-4.7%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y235.2%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-12.0%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y28.6%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y218.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y64.0%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, 5y46.4%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 ratio10.8xCurrent assets / current liabilities.
Quick ratio10.4x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio10.4x(Cash + short-term investments) / current liabilities.
Liabilities / assets10.8%Total liabilities / total assets.
Working capital$67.5MCurrent assets - current liabilities.
Tangible book value$68.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.01xRevenue / average total assets.
Fixed asset turnover0.57xRevenue / average property, plant and equipment.
Inventory turnover0.91xCost of revenue / average inventory.
Days inventory401 days365 x average inventory / cost of revenue.
Receivables turnover2.08xRevenue / average receivables.
Days sales outstanding175 days365 x average receivables / revenue.
Days payables1,504 days365 x average accounts payable / cost of revenue.
Cash conversion cycle-928 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.76Net 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$0.01Revenue / diluted weighted shares.
FCF per share-$0.65Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.64Cash from operations / diluted weighted shares.
Book value per share$1.47Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$1.47Tangible book value / shares outstanding.
Cash per share$1.54(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$56.3MShare price x shares outstanding.
Enterprise value-$15.3MMarket cap + total debt - cash - short-term investments.
P/S125xMarket cap / revenue.
P/B0.82xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.82xMarket cap / tangible book value, when positive.
FCF yield-53.1%Free cash flow / market cap.
Earnings yield-62.3%Net income / market cap (the inverse of P/E).
What was AEye, Inc.'s revenue in fiscal 2025?

AEye, Inc. reported revenue of $233.0K for fiscal 2025, 15.3% higher than the year before.

Was AEye, Inc. profitable in fiscal 2025?

No. It reported a net loss of $34.0M.

How much free cash flow did AEye, Inc. generate in fiscal 2025?

Cash from operations of $27.8M minus capital expenditures of $109.0K left free cash flow of -$27.9M.

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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