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Financial statements

High Roller Technologies, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data High Roller Technologies, 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
Revenue29.723.220.5
Operating income-2.69-8.49-6.18
Interest expense0.110.120.07
Other non-operating income-0.11-0.123.93
Pre-tax income-2.81-8.61-2.25
Income tax0.010.01-2.94
Income from continuing operations-8.620.69
Net income-2.82-5.923.16
EBITDA-2.63-8.25-5.86
EPS, basic-0.42-0.820.37
EPS, diluted-0.42-0.820.33
Shares, basic (weighted)6.647.258.44
Shares, diluted (weighted)6.647.259.66

Balance sheet

FY2024FY2024FY2025
Cash and equivalents2.096.872.08
Other current assets0.840.80.78
Total current assets4.888.785.81
Property, plant and equipment0.250.370.42
Lease right-of-use assets00.910.83
Intangible assets5.124.6110.5
Other non-current assets0.260.040.06
Total assets11.816.618.5
Accrued liabilities4.34.313.37
Total current liabilities9.4610.27.15
Lease liabilities00.730.64
Other non-current liabilities0.020.011.08
Total liabilities9.4810.98.88
Paid-in capital22.131.632.9
Retained earnings-21.2-27.1-24.3
Other comprehensive income1.471.31
Shareholders' equity2.315.729.64
Total equity2.315.729.64
Total liabilities and equity11.816.618.5
Shares outstanding6.978.358.49

Cash flow statement

FY2024FY2024FY2025
Net income-2.82-5.923.16
Depreciation and amortization0.060.240.31
Stock-based compensation0.221.051.37
Deferred income tax0.010.01-3.06
Change in payables-0.690.93-0.46
Cash from operations0.76-3.91-3.23
Capital expenditures-0.25-0.19-0.05
Cash from investing-0.63-0.47-1.56
Cash from financing-0.347.68-0.09
Net change in cash-0.113.91-5.29
Free cash flow0.51-4.09-3.28
Income taxes paid0.030

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 $5.90 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-44.2%Operating income / revenue.
EBITDA margin-42.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-23.8%Pre-tax income / revenue.
Net margin10.8%Net income / revenue.
FCF margin-30.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-29.8%Cash from operations / revenue.
Return on equity (ROE)5.7%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)4.6%Net income / average total assets.
Return on invested capital (ROIC)-47.0%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 / revenue7.9%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.2%Capital expenditures / revenue.
D&A / revenue1.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-11.9%Revenue vs the same period a year earlier. Only from a positive base.
Book value growth, 1y68.5%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y11.4%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y33.3%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 ratio4.14xCurrent assets / current liabilities.
Quick ratio3.31x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio3.31x(Cash + short-term investments) / current liabilities.
Liabilities / assets19.4%Total liabilities / total assets.
Working capital$17.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets33.4%(Goodwill + intangible assets) / total assets.
Tangible book value$17.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.43xRevenue / average total assets.
Fixed asset turnover41.8xRevenue / average property, plant and equipment.
FCF conversion-277.3%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.15Net 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$1.43Revenue / diluted weighted shares.
FCF per share-$0.43Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.43Cash from operations / diluted weighted shares.
Book value per share$2.69Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$1.58Tangible book value / shares outstanding.
Cash per share$1.64(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$65.1MShare price x shares outstanding.
Enterprise value$47.1MMarket cap + total debt - cash - short-term investments.
P/E38.4xMarket cap / net income. Only when net income is positive.
P/S4.16xMarket cap / revenue.
P/B2.20xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book3.75xMarket cap / tangible book value, when positive.
EV/Sales3.01xEnterprise value / revenue.
FCF yield-7.2%Free cash flow / market cap.
Earnings yield2.6%Net income / market cap (the inverse of P/E).
What was High Roller Technologies, Inc.'s revenue in fiscal 2025?

High Roller Technologies, Inc. reported revenue of $20.5M for fiscal 2025, 11.9% lower than the year before.

Was High Roller Technologies, Inc. profitable in fiscal 2025?

Yes. Net income was $3.2M, a net margin of 15.5%.

How much free cash flow did High Roller Technologies, Inc. generate in fiscal 2025?

Cash from operations of $3.2M minus capital expenditures of $51.0K left free cash flow of -$3.3M.

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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