Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data OFA Group 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
FY2023
FY2025
FY2025
FY2026
Revenue
1.1
0.53
0.2
0.72
Cost of revenue
0.75
0.36
0.11
0.55
Gross profit
0.35
0.17
0.09
0.16
Selling, general and administrative
0.37
1.45
Selling and marketing
0.02
0.53
General and administrative
0.11
0.15
0.37
1.45
Operating expenses
0.19
0.26
0.78
8.18
Operating income
0.16
-0.09
-0.69
-8.02
Interest expense
0.01
0.05
0.01
Other non-operating income
0.01
-0.01
-0.03
-0
Pre-tax income
0.17
-0.09
-0.71
-8.02
Income tax
0
Net income
0.17
-0.09
-0.71
-8.02
EBITDA
-0.69
-6.41
EPS, basic
0.02
-0.01
-0.08
EPS, diluted
0.02
-0.01
-0.08
Shares, basic (weighted)
7.71
7.71
8.69
Shares, diluted (weighted)
7.71
7.71
8.69
Balance sheet
FY2023
FY2025
FY2025
FY2026
Cash and equivalents
0.27
0.03
2.71
Receivables
0.01
0
Other current assets
0.06
Total current assets
0.31
0.31
3.88
Property, plant and equipment
0.9
Lease right-of-use assets
0.03
0.04
0.64
Intangible assets
16.1
Total assets
0.35
0.37
21.6
Accounts payable
0.02
0.52
Accrued liabilities
0
6.04
Deferred revenue
0.06
0.1
0.13
0.06
Short-term debt
0.02
0
0.02
Total current liabilities
0.16
0.22
7.99
Long-term debt
0.45
0.47
0.45
Lease liabilities
0.01
0.45
Total liabilities
0.62
0.69
8.89
Total debt
0.47
0.47
0.47
Paid-in capital
0.01
0.64
19.5
Retained earnings
-0.31
-1.03
-9.13
Other comprehensive income
0.03
0.05
0.06
Shareholders' equity
-0.17
-0.27
-0.33
11
Total equity
-0.17
-0.27
-0.33
11
Total liabilities and equity
0.35
0.37
21.6
Shares outstanding
7.71
9.61
Cash flow statement
FY2023
FY2025
FY2025
FY2026
Net income
0.17
-0.09
-0.71
-8.02
Depreciation and amortization
0
1.61
Stock-based compensation
0.09
0.56
Change in receivables
-0.01
0.01
-0.03
0
Cash from operations
-0.18
-0.24
-0.26
-4.17
Capital expenditures
-0.59
Cash from investing
-12.7
Debt repaid
-0
-0
Stock issued
0.02
Cash from financing
0.47
-0
19.6
Net change in cash
-0.18
0.23
-0.26
2.67
Free cash flow
-4.76
Interest paid
0
0.02
0
Income taxes paid
0
0
Key metrics
Worked out from the statements above. Latest values use fiscal 2026. Valuation uses the share price of $0.50 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
22.9%
Gross profit / revenue.
Operating margin
-1,119.0%
Operating income / revenue.
EBITDA margin
-894.4%
EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin
-1,119.0%
Pre-tax income / revenue.
Net margin
-1,119.0%
Net income / revenue.
FCF margin
-664.3%
Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin
-581.9%
Cash from operations / revenue.
Return on equity (ROE)
-150.6%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
-73.0%
Net income / average total assets.
Return on invested capital (ROIC)
-143.1%
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%.
SG&A / revenue
201.7%
Selling, general and administrative expense / revenue.
Stock-based pay / revenue
77.5%
Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue
82.5%
Capital expenditures / revenue.
D&A / revenue
224.2%
Depreciation and amortization / revenue.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
254.9%
Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y
-13.3%
Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y
84.9%
Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y
-22.2%
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
5,773.0%
Total assets vs the same period a year earlier. Only from a positive base.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
0.49x
Current assets / current liabilities.
Quick ratio
0.34x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.34x
(Cash + short-term investments) / current liabilities.
Debt / equity
0.04x
Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets
2.2%
Total debt / total assets.
Liabilities / assets
41.2%
Total liabilities / total assets.
Net debt
-$2.2M
Total debt - cash - short-term investments. Negative means more cash than debt.
Market cap + total debt - cash - short-term investments.
P/S
16.6x
Market cap / revenue.
P/B
1.08x
Market cap / shareholders' equity. Only when equity is positive.
EV/Sales
13.5x
Enterprise value / revenue.
FCF yield
-40.0%
Free cash flow / market cap.
Earnings yield
-67.4%
Net income / market cap (the inverse of P/E).
What was OFA Group's revenue in fiscal 2026?
OFA Group reported revenue of $716.9K for fiscal 2026, 254.9% higher than the year before.
Was OFA Group profitable in fiscal 2026?
No. It reported a net loss of $8.0M.
How much free cash flow did OFA Group generate in fiscal 2026?
Cash from operations of $4.2M minus capital expenditures of $591.2K left free cash flow of -$4.8M.
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.