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Financial statements

Nakamoto Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Nakamoto 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

FY2024FY2024FY2025
Revenue3.772.721.82
Research and development00.38
General and administrative1.361.9111.8
Operating expenses5.396.07199
Operating income-1.62-3.35-197
Interest expense0.060.397.06
Other non-operating income0-0.27145
Pre-tax income-1.62-3.62-52.2
Net income-1.62-3.62-52.2
EBITDA-1.51-3.21-197
EPS, basic-0.36-0.67-0.26
EPS, diluted-0.36-0.67-0.26
Shares, basic (weighted)4.55.39200
Shares, diluted (weighted)4.55.39200

Balance sheet

FY2024FY2024FY2025
Cash and equivalents0.532.2721.1
Receivables0.030.04
Inventory0.060
Other current assets00.230
Total current assets0.622.51224
Property, plant and equipment0.240.120.01
Lease right-of-use assets0.240.64
Intangible assets3.01
Long-term investments35.7
Other non-current assets1.170.54
Total assets1.13.68731
Accounts payable0.330.325.04
Total current liabilities0.810.61216
Long-term debt0.23
Lease liabilities0.160.5
Other non-current liabilities0.50.37
Total liabilities1.211.11216
Total debt0.15
Paid-in capital4.0510.4575
Retained earnings-4.16-7.78-60
Treasury stock-0.02-0.75
Shareholders' equity-0.112.57514
Total equity-0.112.57514
Total liabilities and equity1.13.68731
Shares outstanding4.626.0310.9

Cash flow statement

FY2024FY2024FY2025
Net income-1.62-3.62-52.2
Depreciation and amortization0.110.140.08
Stock-based compensation0.010.242.36
Change in receivables-0.02-0.04
Change in inventory-0.010.06
Change in payables0.16-0.01-1.95
Cash from operations-0.45-3.07-23.5
Capital expenditures-0.01-0.01
Cash from investing-0.01-0.4-680
Stock issued5.66
Share buybacks-0.02-0.32
Cash from financing0.85.22724
Net change in cash0.341.7520.3
Free cash flow-0.46-3.09
Interest paid0.030.02

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 $9.72 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-1,191.0%Operating income / revenue.
EBITDA margin-1,182.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-1,118.0%Pre-tax income / revenue.
Net margin-1,068.0%Net income / revenue.
Operating cash flow margin-120.0%Cash from operations / revenue.
Return on equity (ROE)-177.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-99.5%Net income / average total assets.
Return on invested capital (ROIC)-170.5%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 / revenue14.3%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue9.1%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-33.0%Revenue vs the same period a year earlier. Only from a positive base.
Book value growth, 1y19,926.0%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y19,764.0%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y3,613.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.15xCurrent assets / current liabilities.
Quick ratio0.11x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.11x(Cash + short-term investments) / current liabilities.
Liabilities / assets44.0%Total liabilities / total assets.
Interest coverage-30.7xOperating income / interest expense.
Working capital-$152.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets26.9%(Goodwill + intangible assets) / total assets.
Tangible book value$122.9MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.09xRevenue / average total assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$21,027.00Net 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$1,969.00Revenue / diluted weighted shares.
Operating cash flow per share-$2,364.00Cash from operations / diluted weighted shares.
Book value per share$13.21Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$6.87Tangible book value / shares outstanding.
Cash per share$1.07(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$173.9MShare price x shares outstanding.
Enterprise value$154.9MMarket cap + total debt - cash - short-term investments.
P/S4.42xMarket cap / revenue.
P/B0.74xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.42xMarket cap / tangible book value, when positive.
EV/Sales3.93xEnterprise value / revenue.
Earnings yield-241.8%Net income / market cap (the inverse of P/E).
What was Nakamoto Inc.'s revenue in fiscal 2025?

Nakamoto Inc. reported revenue of $1.8M for fiscal 2025, 33% lower than the year before.

Was Nakamoto Inc. profitable in fiscal 2025?

No. It reported a net loss of $52.2M.

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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