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Financial statements

Roma Green Finance Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Roma Green Finance 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

FY2024FY2025FY2026
Revenue1.271.561.22
Cost of revenue0.870.991.01
Gross profit0.40.580.21
Selling and marketing0.282.281.64
General and administrative0.911.952.41
Operating expenses1.184.244.04
Operating income-0.78-3.66-3.83
Interest income0.020.020.02
Other non-operating income0.030.10.33
Pre-tax income-0.75-3.56-3.5
Income tax0
Net income-0.75-3.56-3.5
EBITDA-0.78-3.66-3.83
EPS, basic-0.09-0.26-0.07
EPS, diluted-0.09-0.26-0.07
Shares, basic (weighted)8.1413.651.6
Shares, diluted (weighted)8.1413.651.6

Balance sheet

FY2024FY2025FY2026
Cash and equivalents5.532.680.88
Receivables0.190.240.27
Other current assets1.921.040.31
Total current assets7.646.48.15
Property, plant and equipment0.0100
Goodwill1.7
Intangible assets0.13
Total assets8.156.519.97
Accounts payable0.030.03
Deferred revenue0.060.10.12
Total current liabilities0.70.260.36
Total liabilities0.70.260.36
Paid-in capital8.4210.817.6
Retained earnings-0.98-4.54-8.05
Other comprehensive income0-0-0.01
Shareholders' equity7.456.259.61
Total equity7.456.259.61
Total liabilities and equity8.156.519.97
Shares outstanding10.415.6

Cash flow statement

FY2024FY2025FY2026
Net income-0.75-3.56-3.5
Depreciation and amortization000
Stock-based compensation1.17
Change in receivables0.12-0.06-0.06
Change in payables-0.01
Cash from operations-3.21-1.61-2.54
Capital expenditures-0-0
Acquisitions-1.7
Purchases of investments-2.4
Cash from investing-0-2.4-6.1
Stock issued0
Cash from financing8.671.166.85
Net change in cash5.46-2.85-1.79
Free cash flow-3.21-2.54
Income taxes paid0

Key metrics

Worked out from the statements above. Latest values use fiscal 2026. Valuation uses the share price of $8.97 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin17.1%Gross profit / revenue.
Operating margin-315.0%Operating income / revenue.
EBITDA margin-314.8%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-287.8%Pre-tax income / revenue.
Net margin-287.8%Net income / revenue.
FCF margin-209.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-208.9%Cash from operations / revenue.
Return on equity (ROE)-44.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-42.5%Net income / average total assets.
Return on invested capital (ROIC)-49.3%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 / revenue0.1%Capital expenditures / revenue.
D&A / revenue0.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-22.2%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-64.0%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y53.8%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y53.3%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y278.5%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 ratio22.3xCurrent assets / current liabilities.
Quick ratio3.16x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio2.43x(Cash + short-term investments) / current liabilities.
Liabilities / assets3.7%Total liabilities / total assets.
Working capital$7.8MCurrent assets - current liabilities.
Goodwill and intangibles / assets18.3%(Goodwill + intangible assets) / total assets.
Tangible book value$7.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.15xRevenue / average total assets.
Fixed asset turnover351xRevenue / average property, plant and equipment.
Receivables turnover4.79xRevenue / average receivables.
Days sales outstanding76 days365 x average receivables / revenue.
Days payables10 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.07Net 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-$0.07Net income per basic share, as reported (split-adjusted).
Revenue per share$0.02Revenue / diluted weighted shares.
FCF per share-$0.05Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.05Cash from operations / diluted weighted shares.
Book value per share$0.19Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.15Tangible book value / shares outstanding.
Cash per share$0.02(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$534.1MShare price x shares outstanding.
Enterprise value$533.2MMarket cap + total debt - cash - short-term investments.
P/S439xMarket cap / revenue.
P/B55.6xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book68.6xMarket cap / tangible book value, when positive.
EV/Sales438xEnterprise value / revenue.
FCF yield-0.5%Free cash flow / market cap.
Earnings yield-0.7%Net income / market cap (the inverse of P/E).
What was Roma Green Finance Ltd's revenue in fiscal 2026?

Roma Green Finance Ltd reported revenue of $1.2M for fiscal 2026, 22.2% lower than the year before.

Was Roma Green Finance Ltd profitable in fiscal 2026?

No. It reported a net loss of $3.5M.

How much free cash flow did Roma Green Finance Ltd generate in fiscal 2026?

Cash from operations of $2.5M minus capital expenditures of $1.5K left free cash flow of -$2.5M.

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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