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Financial statements

NIP Group Inc. financial statements

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

FY2022FY2024FY2024
Revenue65.983.785.3
Cost of revenue62.176.582.3
Gross profit3.747.23.01
Selling and marketing5.496.588.13
General and administrative6.3315.311.8
Operating expenses11.821.919.9
Operating income-8.08-14.7-16.9
Interest expense0.370.520.54
Other non-operating income1.640.191.83
Pre-tax income-6.45-14.5-15.1
Income tax-0.14-1.2-2.37
Net income to minority interests-0.0900
Net income-6.22-13.3-12.7
EBITDA-2.81-8.57-11.8
EPS, basic-0.90-1.54-0.69
EPS, diluted-0.90-1.54-0.69
Shares, basic (weighted)3537.270.2
Shares, diluted (weighted)3537.270.2

Balance sheet

FY2022FY2024FY2024
Cash and equivalents7.599.56
Short-term investments3
Receivables1928.4
Other current assets2.091.52
Total current assets29.444.4
Property, plant and equipment2.923.04
Lease right-of-use assets2.121.97
Goodwill141132
Intangible assets134128
Other non-current assets3.521.16
Total assets314313
Accounts payable12.719.1
Accrued liabilities6.116.53
Deferred revenue0.51.04
Short-term debt0.280.27
Total current liabilities28.840.3
Long-term debt3.713.38
Lease liabilities1.481.09
Other non-current liabilities0.130.13
Total liabilities61.170.1
Total debt3.993.65
Paid-in capital374
Retained earnings-80.3-129
Other comprehensive income5.43-10.5
Shareholders' equity-74.8235
Minority interests54.94
Total equity-24-69.8239
Total liabilities and equity314313
Shares outstanding37.2

Cash flow statement

FY2022FY2024FY2024
Net income-6.31-13.3-12.7
Depreciation and amortization5.276.085.05
Stock-based compensation0.176.12
Deferred income tax-0.5-1.38-2.5
Change in receivables-7-3.29-10.8
Change in payables4.122.876.02
Cash from operations-9.63-5.15-16.5
Capital expenditures-0.76-0.1-0.71
Purchases of investments-3
Cash from investing-1.722.17-4.96
Debt repaid-2.6-6.4-7.2
Stock issued20.3
Cash from financing9.781.3623.5
Exchange rate effect-0.26-0.370.01
Net change in cash-1.82-1.991.96
Free cash flow-10.4-5.25-17.3
Interest paid0.690.370.55
Income taxes paid-0-0.03-0.16

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $12.50 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin3.5%Gross profit / revenue.
Operating margin-19.8%Operating income / revenue.
EBITDA margin-13.9%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-17.6%Pre-tax income / revenue.
Net margin-14.9%Net income / revenue.
FCF margin-20.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-19.4%Cash from operations / revenue.
Return on equity (ROE)-15.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-4.1%Net income / average total assets.
Return on invested capital (ROIC)-17.8%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%.
Capex / revenue0.8%Capital expenditures / revenue.
D&A / revenue5.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y1.9%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-58.2%Gross profit vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-0.4%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y88.9%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 ratio1.10xCurrent assets / current liabilities.
Quick ratio1.01x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.31x(Cash + short-term investments) / current liabilities.
Debt / equity0.02xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets1.2%Total debt / total assets.
Liabilities / assets22.4%Total liabilities / total assets.
Net debt-$8.9MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-31.4xOperating income / interest expense.
Working capital$4.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets83.1%(Goodwill + intangible assets) / total assets.
Tangible book value-$25.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.27xRevenue / average total assets.
Fixed asset turnover28.6xRevenue / average property, plant and equipment.
Receivables turnover3.60xRevenue / average receivables.
Days sales outstanding101 days365 x average receivables / revenue.
Days payables71 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.69Net 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-$0.69Net income per basic share, as reported (split-adjusted).
Revenue per share$1.22Revenue / diluted weighted shares.
FCF per share-$0.25Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.24Cash from operations / diluted weighted shares.
Book value per share$3.34Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.36Tangible book value / shares outstanding.
Cash per share$0.18(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$106.5MShare price x shares outstanding.
Enterprise value$97.6MMarket cap + total debt - cash - short-term investments.
P/S1.25xMarket cap / revenue.
P/B0.45xMarket cap / shareholders' equity. Only when equity is positive.
EV/Sales1.14xEnterprise value / revenue.
FCF yield-16.2%Free cash flow / market cap.
Earnings yield-11.9%Net income / market cap (the inverse of P/E).
What was NIP Group Inc.'s revenue in fiscal 2024?

NIP Group Inc. reported revenue of $85.3M for fiscal 2024, 1.9% higher than the year before.

Was NIP Group Inc. profitable in fiscal 2024?

No. It reported a net loss of $12.7M.

How much free cash flow did NIP Group Inc. generate in fiscal 2024?

Cash from operations of $16.5M minus capital expenditures of $714.0K left free cash flow of -$17.3M.

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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