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Financial statements

Nano Labs Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data Nano Labs 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

FY2022FY2023FY2024FY2025
Revenue14111.15.653.84
Cost of revenue10825.74.039.5
Gross profit33-14.61.61-5.66
Research and development18.912.56.981.15
Selling and marketing3.512.161.270.67
General and administrative7.647.547.077.77
Operating expenses30.122.215.3-15.8
Operating income2.97-36.8-13.710.2
Interest expense0.962.41
Interest income0.290.070.070.01
Other non-operating income1.50.91-2.937.76
Pre-tax income4.47-35.9-16.617.9
Income tax0-0
Net income to minority interests-0.22-0.88-1.35
Net income4.47-35.7-15.719.3
EBITDA3.53-36.2-12.411.7
EPS, basic0.04-0.61-1.960.97
EPS, diluted0.04-0.61-1.960.97
Shares, basic (weighted)5.325.898.0519.9
Shares, diluted (weighted)5.335.898.0519.9

Balance sheet

FY2022FY2023FY2024FY2025
Cash and equivalents12.66.84.511.21
Short-term investments03.73
Receivables0.250.080.04
Inventory14.71.824.151.95
Other current assets3.925.357.771.29
Total current assets41.417.75161.3
Property, plant and equipment3.082427.526
Lease right-of-use assets1.211.050.720.44
Intangible assets6.996.746.56.51
Long-term investments0.28
Total assets52.749.585.7159
Accounts payable2.22.382.522.76
Short-term debt0.040.480.740.98
Total current liabilities26.434.229.129.3
Long-term debt1723.724.3
Lease liabilities0.360.530.410.24
Total liabilities29.151.853.353.9
Total debt0.0417.524.525.3
Paid-in capital50.960.5109168
Retained earnings-28.6-63.8-78.6-61.1
Treasury stock-0.24
Other comprehensive income0.30.321.2-1.06
Shareholders' equity23.6-2.0832.1106
Minority interests-0.220.29-1.05
Total equity23.6-2.332.4105
Total liabilities and equity52.749.585.7159
Shares outstanding111

Cash flow statement

FY2022FY2023FY2024FY2025
Net income4.47-35.9-16.617.9
Depreciation and amortization0.560.621.341.56
Stock-based compensation1.340.10.060.01
Change in receivables0-0.240.160.04
Change in inventory-10.34.06-3.88-2.34
Change in payables1.520.130.150.2
Cash from operations-39.5-18.8-19.4-15.4
Capital expenditures-2.52-14.9-5.06-0.01
Purchases of investments0
Sales and maturities of investments0
Cash from investing-4.76-14.9-35.7-42.1
Debt repaid-0.02-0.22
Stock issued20.710.343.950.8
Share buybacks-0.24
Cash from financing23.128.252.354.4
Exchange rate effect0.020.61-0.13
Net change in cash-21-5.55-2.19-3.27
Free cash flow-42-33.7-24.4-15.4
Interest paid0.030.531.291.51
Income taxes paid0.01

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.38 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-147.3%Gross profit / revenue.
Operating margin264.4%Operating income / revenue.
EBITDA margin304.9%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin466.4%Pre-tax income / revenue.
Net margin501.6%Net income / revenue.
FCF margin-401.1%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-400.9%Cash from operations / revenue.
Return on equity (ROE)27.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)15.7%Net income / average total assets.
Return on invested capital (ROIC)8.8%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 / revenue29.8%Research and development expense / revenue.
Stock-based pay / revenue0.3%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.2%Capital expenditures / revenue.
D&A / revenue40.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-32.0%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-69.9%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y-450.7%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income CAGR, 3y50.7%Compound annual growth of operating income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EBITDA CAGR, 3y49.1%Compound annual growth of ebitda over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income CAGR, 3y62.8%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS CAGR, 3y189.4%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y231.6%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y65.2%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y85.9%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y44.6%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y146.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y55.0%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 ratio2.09xCurrent assets / current liabilities.
Quick ratio0.17x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.17x(Cash + short-term investments) / current liabilities.
Debt / equity0.24xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets15.9%Total debt / total assets.
Liabilities / assets33.8%Total liabilities / total assets.
Net debt$20.4MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA1.74xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage4.21xOperating income / interest expense.
Working capital$32.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets4.1%(Goodwill + intangible assets) / total assets.
Tangible book value$100.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.03xRevenue / average total assets.
Fixed asset turnover0.14xRevenue / average property, plant and equipment.
Inventory turnover3.11xCost of revenue / average inventory.
Days inventory117 days365 x average inventory / cost of revenue.
Receivables turnover64.2xRevenue / average receivables.
Days sales outstanding6 days365 x average receivables / revenue.
Days payables101 days365 x average accounts payable / cost of revenue.
Cash conversion cycle21 daysDays inventory + days sales outstanding - days payables.
FCF conversion-80.0%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.97Net 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$0.97Net income per basic share, as reported (split-adjusted).
Revenue per share$0.19Revenue / diluted weighted shares.
FCF per share-$0.78Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.78Cash from operations / diluted weighted shares.
Book value per share$5.36Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$5.03Tangible book value / shares outstanding.
Cash per share$0.25(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$55.2MShare price x shares outstanding.
Enterprise value$75.6MMarket cap + total debt - cash - short-term investments.
P/E2.87xMarket cap / net income. Only when net income is positive.
P/S14.4xMarket cap / revenue.
P/B0.52xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.55xMarket cap / tangible book value, when positive.
EV/Sales19.7xEnterprise value / revenue.
EV/EBIT7.44xEnterprise value / operating income, when both are positive.
EV/EBITDA6.45xEnterprise value / EBITDA, when both are positive.
FCF yield-27.9%Free cash flow / market cap.
Earnings yield34.9%Net income / market cap (the inverse of P/E).
Shareholder yield0.4%(Dividends paid + share buybacks) / market cap.
PEG0.02xP/E / EPS growth per year over 3 years (in percent). Only when both are positive.
What was Nano Labs Ltd's revenue in fiscal 2025?

Nano Labs Ltd reported revenue of $3.8M for fiscal 2025, 32% lower than the year before.

Was Nano Labs Ltd profitable in fiscal 2025?

Yes. Net income was $19.3M, a net margin of 501.6%.

How much free cash flow did Nano Labs Ltd generate in fiscal 2025?

Cash from operations of $15.4M minus capital expenditures of $6.6K left free cash flow of -$15.4M.

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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