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Financial statements

POSITRON CORP financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data POSITRON CORP 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

FY2011FY2011FY2012FY2013FY2014FY2025FY2025
Revenue4.626.662.81.631.470.590.46
Cost of revenue4.566.391.971.211.360.932.58
Gross profit0.060.280.830.420.1-0.34-2.11
Research and development1.281.320.940.560.47
Selling and marketing1.11.040.290.420.190.130.24
General and administrative12.12.324.332.782.191.868.38
Operating expenses14.54.675.553.762.85
Operating income-14.4-4.39-4.72-3.34-2.74-2.21-10.5
Interest expense0.041.191.752.141.820.140.13
Other non-operating income3.52-1.73-3.23-3.770.16
Pre-tax income-10.9-6.12-7.96-7.1-2.58
Income tax0000
Net income-10.9-6.12-7.96-7.1-2.58-2.38-10.6
EBITDA-14.4-4.32-4.5-3.18-2.59-2.18-10.5
EPS, basic-0.02-0.01-0.010.000.00-0.09-0.34
EPS, diluted-0.02-0.01-0.010.000.00-0.09-0.34
Shares, basic (weighted)7871,2651,4523,7042630.9
Shares, diluted (weighted)7871,2651,4523,7042630.9

Balance sheet

FY2011FY2011FY2012FY2013FY2014FY2025FY2025
Cash and equivalents1.1400.241.740.210.072.52
Receivables0.510.610.270.250.180.020.01
Inventory0.620.740.550.550.331.260.68
Other current assets0.030.040.040.040.02
Total current assets4.791.951.12.570.731.353.34
Property, plant and equipment0.250.181.171.040.920.030.11
Lease right-of-use assets0.040.18
Goodwill0.3500
Intangible assets00.360.010.01
Other non-current assets0.020.10.050.260.21
Total assets5.172.312.693.881.871.84
Accounts payable0.81.311.130.850.660.010.08
Accrued liabilities0.010.080.070.05
Deferred revenue0.250.290.060.050.030.070.12
Short-term debt1.06
Total current liabilities5.265.188.1114.72.72.432.4
Long-term debt00.560.471.07
Lease liabilities0.020.15
Other non-current liabilities00.210
Total liabilities5.265.188.8815.12.712.462.56
Total debt0.692.130.020.15
Paid-in capital88.19092.894.6124133146
Retained earnings-102-108-116-123-126-134-145
Treasury stock-0.02-0.02-0.02-0.02-0.02-0-0
Other comprehensive income-0.14-0.14-0.140
Shareholders' equity-0.09-2.87-6.19-11.2-0.84-0.661.44
Total equity-0.09-2.87-6.19-11.2-0.84-0.661.44
Total liabilities and equity5.172.312.693.881.871.84
Shares outstanding7837881,4521,45313.927.332.8

Cash flow statement

FY2011FY2011FY2012FY2013FY2014FY2025FY2025
Net income-10.9-6.12-7.96-7.1-2.58-2.38-10.6
Depreciation and amortization0.040.080.230.160.150.020.03
Stock-based compensation2.501.780.660.094.98
Change in receivables-0.44-0.150.34-0.070.040.010.01
Change in inventory-0.28-0.240.190.020.15
Change in payables-0.590.84-0.15-0.23-0.33-0.010.07
Cash from operations-4.69-4.08-2.24-3.05-2.42-1.73-4.7
Capital expenditures-0.24-0.01-0.07-0.02-0.03
Acquisitions000
Cash from investing-0.24-0.01-0.07-0.02-0.03-0.1
Debt issued2.212.520.430.3
Stock issued4.0100.38011.410
Cash from financing5.922.952.554.560.911.77.25
Exchange rate effect-0.02
Net change in cash0.98-1.140.241.5-1.54-0.032.45
Free cash flow-4.93-4.09-2.31-3.06-2.44
Interest paid00.030.040.03
Income taxes paid000

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.87 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-458.2%Gross profit / revenue.
Operating margin-2,275.0%Operating income / revenue.
EBITDA margin-2,269.0%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-2,298.0%Net income / revenue.
Operating cash flow margin-1,019.0%Cash from operations / revenue.
Return on equity (ROE)-2,694.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-365.6%Net income / average total assets.
Stock-based pay / revenue1,080.0%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue5.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-21.5%Revenue vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y122.1%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y18.9%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 ratio1.39xCurrent assets / current liabilities.
Quick ratio1.05x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.05x(Cash + short-term investments) / current liabilities.
Debt / equity0.11xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets3.8%Total debt / total assets.
Liabilities / assets63.9%Total liabilities / total assets.
Net debt-$2.4MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-83.8xOperating income / interest expense.
Working capital$937.0KCurrent assets - current liabilities.
Tangible book value$1.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.16xRevenue / average total assets.
Fixed asset turnover6.60xRevenue / average property, plant and equipment.
Inventory turnover2.66xCost of revenue / average inventory.
Days inventory137 days365 x average inventory / cost of revenue.
Receivables turnover36.9xRevenue / average receivables.
Days sales outstanding10 days365 x average receivables / revenue.
Days payables6 days365 x average accounts payable / cost of revenue.
Cash conversion cycle141 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.34Net 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-$0.34Net income per basic share, as reported (split-adjusted).
Revenue per share$0.01Revenue / diluted weighted shares.
Operating cash flow per share-$0.15Cash from operations / diluted weighted shares.
Book value per share$0.04Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.04Tangible book value / shares outstanding.
Cash per share$0.08(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$61.4MShare price x shares outstanding.
Enterprise value$59.1MMarket cap + total debt - cash - short-term investments.
P/S133xMarket cap / revenue.
P/B42.5xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book42.5xMarket cap / tangible book value, when positive.
EV/Sales128xEnterprise value / revenue.
Earnings yield-17.3%Net income / market cap (the inverse of P/E).
What was POSITRON CORP's revenue in fiscal 2025?

POSITRON CORP reported revenue of $461.5K for fiscal 2025, 21.5% lower than the year before.

Was POSITRON CORP profitable in fiscal 2025?

No. It reported a net loss of $10.6M.

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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