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Financial statements

Vivid Seats Inc. financial statements

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

FY2019FY2021FY2021FY2022FY2023FY2024FY2025
Revenue40423.3390511597648451
Pre-tax income-53.8-774-18.869.270.922.7-652
Income tax0.3-1.59-42.28.4269.4
Net income to minority interests28.774.59.43-429
Net income-53.8-774-5.0270.869.413.4806
EPS, basic16.08
EPS, diluted5.151.12
Shares, basic (weighted)4.63
Shares, diluted (weighted)9.9410.5

Balance sheet

FY2019FY2021FY2021FY2022FY2023FY2024FY2025
Cash and equivalents81.3285490252125243103
Receivables36.136.558.548.330.7
Inventory11.812.82119.618.2
Other current assets80.14.610.570.094.883.51
Total current assets610332246345178
Property, plant and equipment1.0810.410.212.612.4
Lease right-of-use assets07.869.831210.5
Goodwill718715947943284
Intangible assets10778.582241233142
Total assets1,4091,1511,5501,636637
Accounts payable191161258233153
Accrued liabilities281182192126126
Deferred revenue625.13234.723.820
Short-term debt14.916.218.716.5
Total current liabilities497378488426303
Long-term debt014.916.218.716.5
Other non-current liabilities25.813.42936.918.8
Total liabilities2,2691,5349631,022722
Total debt871460265265385383
Paid-in capital1826641,0961,2681,368
Retained earnings-1,043-1,014-940-930-1,359
Treasury stock0-32.5-52.6-75.6-93.9
Other comprehensive income00.75-0.880.17
Shareholders' equity-383105261-85.1
Total equity518-272-861-383105261-85.1
Total liabilities and equity1,4091,1511,5501,636637

Cash flow statement

FY2019FY2021FY2021FY2022FY2023FY2024FY2025
Net income-53.8-774-19.128.711314.3-721
Depreciation and amortization93.148.22.327.7317.244.249.4
Stock-based compensation5.174.296.0519.127.650.436.7
Deferred income tax0-1.85-44.91.2574.7
Change in receivables0.23-10.3-0.87-0.33-17.19.7817.5
Change in inventory-1.634.09-4.31-1.01-8.181.411.43
Change in payables1.79-28.7128-30.853.8-23.7-79.5
Cash from operations76.5-33.917614.414753.9-91.6
Capital expenditures-1.26-0.34-1.13-3.56-0.9-4.23-2.16
Acquisitions-31.100.3-0.01
Cash from investing-40.2-7.61-9.35-15.4-226-26.7-20.2
Share buybacks0-32.5-20.1-23-18.3
Cash from financing-55.524638-236-43.486.1-29.4
Net change in cash-19.1204204-238-120112-141
Free cash flow75.2-34.217510.814649.7-93.8
Interest paid38.734.672.714.819.319.527.7
Income taxes paid004.025.476.37

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 $3.70 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Net margin278.1%Net income / revenue.
FCF margin1.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin1.9%Cash from operations / revenue.
Return on assets (ROA)163.0%Net income / average total assets.
Stock-based pay / revenue5.8%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.0%Capital expenditures / revenue.
D&A / revenue12.4%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-30.5%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-4.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y80.9%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Net income growth, 1y5,903.0%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y125.0%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y-269.9%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-288.7%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-132.6%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-61.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-17.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.66xCurrent assets / current liabilities.
Quick ratio0.48x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.36x(Cash + short-term investments) / current liabilities.
Debt / assets55.4%Total debt / total assets.
Liabilities / assets115.3%Total liabilities / total assets.
Net debt$245.2MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital-$129.9MCurrent assets - current liabilities.
Goodwill and intangibles / assets59.2%(Goodwill + intangible assets) / total assets.
Tangible book value-$512.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.59xRevenue / average total assets.
Fixed asset turnover35.8xRevenue / average property, plant and equipment.
Receivables turnover8.97xRevenue / average receivables.
Days sales outstanding41 days365 x average receivables / revenue.
FCF conversion0.7%Free cash flow / net income, when net income is positive.
Capex / operating cash flow1.9%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
Buybacks / FCF33.0%Share buybacks / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$43.3MShare price x shares outstanding.
Enterprise value$288.5MMarket cap + total debt - cash - short-term investments.
P/E0.04xMarket cap / net income. Only when net income is positive.
P/S0.11xMarket cap / revenue.
P/FCF5.88xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF5.76xMarket cap / cash from operations, when positive.
EV/Sales0.71xEnterprise value / revenue.
EV/FCF39.1xEnterprise value / free cash flow, when both are positive.
FCF yield17.0%Free cash flow / market cap.
Earnings yield2,592.0%Net income / market cap (the inverse of P/E).
Shareholder yield5.6%(Dividends paid + share buybacks) / market cap.
What was Vivid Seats Inc.'s revenue in fiscal 2025?

Vivid Seats Inc. reported revenue of $450.5M for fiscal 2025, 30.5% lower than the year before.

Was Vivid Seats Inc. profitable in fiscal 2025?

Yes. Net income was $806.1M, a net margin of 178.9%.

How much free cash flow did Vivid Seats Inc. generate in fiscal 2025?

Cash from operations of $91.6M minus capital expenditures of $2.2M left free cash flow of -$93.8M.

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.

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