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Financial statements

Lotus Technology Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Lotus Technology 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

FY2021FY2023FY2023FY2024FY2025
Revenue3.699.56679924519
Cost of revenue3.137.25577895474
Gross profit0.562.3110229.645.2
Research and development511446369275171
Selling and marketing38.1151329322148
General and administrative54.8148145227136
Operating expenses113690838816468
Operating income-113-687-736-786-423
Interest expense3.628.5410.258.263.3
Pre-tax income-109-724-749-1,105-450
Income tax1.850.291.112.0115.9
Net income to minority interests-0.64-8.25-2.36-0
Net income-111-724-742-1,105-464
EBITDA-111-675-681-710-368
EPS, basic-0.33-1.52-1.60-1.72-0.72
EPS, diluted-0.33-1.52-1.60-1.72-0.72
Shares, basic (weighted)334476475645649
Shares, diluted (weighted)334476475645649

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents53173741910373.4
Inventory22.7265189121
Total current assets8238841,043911
Property, plant and equipment253355316227
Lease right-of-use assets159173144119
Intangible assets116116117116
Long-term investments3.339.7248
Total assets1,3721,5852,2861,953
Short-term debt28.73798031,264
Total current liabilities9331,7572,4672,398
Long-term debt75.7103129
Total liabilities1,4572,4123,1463,283
Total debt126427454103129
Paid-in capital4033581,7861,934
Retained earnings-847-1,589-2,694-3,158
Treasury stock0-138
Other comprehensive income17.725.355.239.8
Shareholders' equity-452-1,205-853-1,322
Minority interests-0.64-5.4-7.36-7.75
Total equity195-453-1,211-860-1,330
Total liabilities and equity1,3721,5852,2861,953
Shares outstanding475475677641

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income-111-725-750-1,107-464
Depreciation and amortization2.0612.85576.554.7
Stock-based compensation10.6031.92.27
Deferred income tax0.22-0.130.69
Change in inventory-1.96-21.6-23569.781.2
Cash from operations-127-351-387-849-334
Capital expenditures-34.6-133-214-57.3-79.4
Cash from investing244-149-198-579278
Debt issued4811,0331,405
Debt repaid-5.65-461-119
Stock issued198
Dividends paid-1.88
Cash from financing3657582851,460128
Net change in cash486208-31257.865.3
Free cash flow-161-485-601-906-413
Interest paid0.478.098.1419.2
Income taxes paid0.061.761.150.6816.5

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $0.90 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin8.7%Gross profit / revenue.
Operating margin-81.5%Operating income / revenue.
EBITDA margin-71.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-86.7%Pre-tax income / revenue.
Net margin-89.4%Net income / revenue.
FCF margin-79.6%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-64.3%Cash from operations / revenue.
Return on assets (ROA)-21.9%Net income / average total assets.
R&D / revenue32.9%Research and development expense / revenue.
Stock-based pay / revenue0.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue15.3%Capital expenditures / revenue.
D&A / revenue10.5%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-43.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y278.7%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y52.6%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y169.6%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-14.6%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y12.5%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y0.5%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y10.9%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.38xCurrent assets / current liabilities.
Quick ratio0.03x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.03x(Cash + short-term investments) / current liabilities.
Debt / assets6.6%Total debt / total assets.
Liabilities / assets168.1%Total liabilities / total assets.
Net debt$55.4MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-6.68xOperating income / interest expense.
Working capital-$1.49BCurrent assets - current liabilities.
Goodwill and intangibles / assets6.0%(Goodwill + intangible assets) / total assets.
Tangible book value-$1.44BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.24xRevenue / average total assets.
Fixed asset turnover1.91xRevenue / average property, plant and equipment.
Inventory turnover3.06xCost of revenue / average inventory.
Days inventory119 days365 x average inventory / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.72Net 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-$0.72Net income per basic share, as reported (split-adjusted).
Revenue per share$0.80Revenue / diluted weighted shares.
FCF per share-$0.64Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.51Cash from operations / diluted weighted shares.
Book value per share-$2.06Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$2.25Tangible book value / shares outstanding.
Cash per share$0.11(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$577.8MShare price x shares outstanding.
Enterprise value$633.2MMarket cap + total debt - cash - short-term investments.
P/S1.11xMarket cap / revenue.
EV/Sales1.22xEnterprise value / revenue.
FCF yield-71.5%Free cash flow / market cap.
Earnings yield-80.3%Net income / market cap (the inverse of P/E).
What was Lotus Technology Inc.'s revenue in fiscal 2025?

Lotus Technology Inc. reported revenue of $519.1M for fiscal 2025, 43.8% lower than the year before.

Was Lotus Technology Inc. profitable in fiscal 2025?

No. It reported a net loss of $464.2M.

How much free cash flow did Lotus Technology Inc. generate in fiscal 2025?

Cash from operations of $333.9M minus capital expenditures of $79.4M left free cash flow of -$413.3M.

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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