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Financial statements

Neo-Concept International Group Holdings Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Neo-Concept International Group Holdings 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

FY2023FY2024FY2025
Revenue22.330.317.6
Cost of revenue17.82411.1
Gross profit4.496.376.51
Selling and marketing0.40.570.84
General and administrative0.16
Operating income1.161.490.23
Interest income0.010
Other non-operating income-0.42-0.31-0
Pre-tax income0.731.180.23
Income tax0.170.140.19
Net income0.571.040.04
EBITDA1.161.580.45
EPS, basic0.030.050.01
EPS, diluted0.030.050.01
Shares, basic (weighted)3.63.924.06
Shares, diluted (weighted)3.63.924.06

Balance sheet

FY2023FY2024FY2025
Cash and equivalents0.751.180.3
Receivables4.144.40.94
Inventory0.680.471.56
Other current assets2.593.143.97
Total current assets8.169.316.75
Property, plant and equipment0.170.610.96
Lease right-of-use assets3.065.475.36
Intangible assets1.741.42
Other non-current assets0.220.30.32
Total assets11.617.514.9
Accrued liabilities0.140.15
Short-term debt3.943.490.61
Total current liabilities8.945.062.59
Lease liabilities2.974.974.74
Total liabilities11.910.17.58
Total debt3.943.490.61
Paid-in capital7.0513.713.6
Retained earnings-7.47-6.47-6.42
Other comprehensive income0.110.130.06
Shareholders' equity-0.317.327.27
Total equity-0.317.327.27
Total liabilities and equity11.617.514.9
Shares outstanding1818

Cash flow statement

FY2023FY2024FY2025
Net income0.571.040.04
Depreciation and amortization00.090.22
Deferred income tax0.090.15
Change in receivables-2.99-0.43.74
Change in inventory-0.520.22-1.04
Change in payables-1.34
Cash from operations-6.30.062.75
Capital expenditures-0.16-0.53-0.51
Cash from investing-0.16-2.47-0.51
Cash from financing6.092.82-2.93
Exchange rate effect0.02-0.18
Net change in cash-0.380.41-0.7
Free cash flow-6.47-0.482.23
Interest paid0.430.17
Income taxes paid-0.420.24-0.01

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $14.65 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin36.9%Gross profit / revenue.
Operating margin1.3%Operating income / revenue.
EBITDA margin2.6%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin1.3%Pre-tax income / revenue.
Net margin0.2%Net income / revenue.
FCF margin12.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin15.6%Cash from operations / revenue.
Effective tax rate81.3%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)0.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)0.3%Net income / average total assets.
Return on invested capital (ROIC)2.1%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%.
Capex / revenue2.9%Capital expenditures / revenue.
D&A / revenue1.3%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-41.9%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y2.3%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-84.4%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-71.2%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-95.9%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-80.0%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y4,881.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-0.6%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-14.9%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y3.7%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 ratio2.61xCurrent assets / current liabilities.
Quick ratio0.48x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.12x(Cash + short-term investments) / current liabilities.
Debt / equity0.08xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets4.1%Total debt / total assets.
Liabilities / assets51.1%Total liabilities / total assets.
Net debt$311.4KTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA0.68xNet debt / EBITDA (twelve months), when EBITDA is positive.
Working capital$4.2MCurrent assets - current liabilities.
Goodwill and intangibles / assets9.6%(Goodwill + intangible assets) / total assets.
Tangible book value$5.9MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.09xRevenue / average total assets.
Fixed asset turnover22.5xRevenue / average property, plant and equipment.
Inventory turnover11.0xCost of revenue / average inventory.
Days inventory33 days365 x average inventory / cost of revenue.
Receivables turnover6.61xRevenue / average receivables.
Days sales outstanding55 days365 x average receivables / revenue.
FCF conversion5,236.0%Free cash flow / net income, when net income is positive.
Capex / operating cash flow18.8%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.01Net 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$0.01Net income per basic share, as reported (split-adjusted).
Revenue per share$4.34Revenue / diluted weighted shares.
FCF per share$0.55Free cash flow / diluted weighted shares.
Operating cash flow per share$0.68Cash from operations / diluted weighted shares.
Book value per share$1.79Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$1.44Tangible book value / shares outstanding.
Cash per share$0.07(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$34.6MShare price x shares outstanding.
Enterprise value$34.9MMarket cap + total debt - cash - short-term investments.
P/E813xMarket cap / net income. Only when net income is positive.
P/S1.96xMarket cap / revenue.
P/B4.76xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book5.92xMarket cap / tangible book value, when positive.
P/FCF15.5xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF12.6xMarket cap / cash from operations, when positive.
EV/Sales1.98xEnterprise value / revenue.
EV/EBIT151xEnterprise value / operating income, when both are positive.
EV/EBITDA76.8xEnterprise value / EBITDA, when both are positive.
EV/FCF15.7xEnterprise value / free cash flow, when both are positive.
FCF yield6.4%Free cash flow / market cap.
Earnings yield0.1%Net income / market cap (the inverse of P/E).
What was Neo-Concept International Group Holdings Ltd's revenue in fiscal 2025?

Neo-Concept International Group Holdings Ltd reported revenue of $17.6M for fiscal 2025, 41.9% lower than the year before.

Was Neo-Concept International Group Holdings Ltd profitable in fiscal 2025?

Yes. Net income was $42.6K, a net margin of 0.2%.

How much free cash flow did Neo-Concept International Group Holdings Ltd generate in fiscal 2025?

Cash from operations of $2.7M minus capital expenditures of $514.9K left free cash flow of $2.2M.

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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