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Financial statements

Serve Robotics Inc. /DE/ financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Serve Robotics Inc. /DE/ 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

FY2021FY2022FY2023FY2024FY2025
Revenue0.110.211.812.65
Cost of revenue1.151.731.8918
Gross profit-1.04-1.52-0.08-15.4
Research and development13.69.9524.345.3
Selling and marketing0.530.610.582.9
General and administrative0.053.794.6210.137.1
Operating expenses19.919.238.297.4
Operating income-0.05-21-20.7-38.3-113
Interest expense0.642.261.960
Interest income1.287.27
Other non-operating income-0.9-4.09-0.90.09
Pre-tax income-39.2-105
Income tax00-3.66
Net income-0.05-21.9-24.8-39.2-101
EBITDA-20.6-18.9-38-105
EPS, basic-3.17-3.17-1.75-1.07-1.63
EPS, diluted-3.17-3.17-1.75-1.07-1.63
Shares, basic (weighted)0.026.914.236.762.3
Shares, diluted (weighted)0.026.914.236.762.3

Balance sheet

FY2021FY2022FY2023FY2024FY2025
Cash and equivalents7.972.720.01123106
Short-term investments0127
Receivables0.0200.090.85
Inventory0.620.770.310
Other current assets0.080.6800.08
Total current assets03.441.46125241
Property, plant and equipment3.380.051247
Lease right-of-use assets1.220.781.815.37
Goodwill015.5
Intangible assets031.3
Long-term investments026.3
Other non-current assets0.581.11
Total assets08.542.8140368
Accounts payable0.010.162.054.95.01
Accrued liabilities0.040.260.666.48
Deferred revenue00.020
Total current liabilities0.073.96.246.8113.3
Long-term debt1.210.230
Lease liabilities0.710.211.113.45
Total liabilities0.07216.847.9217
Paid-in capital31.264.5239559
Retained earnings-0.07-43.5-68.3-108-209
Other comprehensive income00.14
Shareholders' equity8.32-12.5-4.03132351
Total equity8.32-12.5-4.03132351
Total liabilities and equity08.542.8140368
Shares outstanding0.026.8324.551.374.7

Cash flow statement

FY2021FY2022FY2023FY2024FY2025
Net income-0.05-0.05-24.8-39.2-101
Depreciation and amortization0.391.860.318.21
Stock-based compensation0.20.5414.621.3
Deferred income tax0-4.7
Change in receivables-0.020.02-0.08-0.7
Change in inventory-0.15-0.160.470
Change in payables0-0.171.890.87-2.02
Cash from operations-0.05-21.4-16-21.5-80.2
Capital expenditures-3.64-0-10.3-37.3
Acquisitions0-7.5
Purchases of investments0-204
Cash from investing-4.06-0-10.3-198
Debt repaid-0.38-1.71
Stock issued10.435.8171
Cash from financing0.0420.213.3155261
Net change in cash-0.010123-17
Free cash flow-25-16-31.8-118
Interest paid0.620.510.20.22
Income taxes paid000

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 $4.45 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-370.1%Gross profit / revenue.
Operating margin-2,477.0%Operating income / revenue.
EBITDA margin-2,273.0%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-2,316.0%Net income / revenue.
FCF margin-2,180.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-1,791.0%Cash from operations / revenue.
Return on equity (ROE)-51.3%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-47.7%Net income / average total assets.
Return on invested capital (ROIC)-55.9%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%.
R&D / revenue880.3%Research and development expense / revenue.
Stock-based pay / revenue449.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue388.3%Capital expenditures / revenue.
D&A / revenue203.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y46.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y190.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y166.4%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y163.4%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y250.5%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y69.9%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y108.2%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio12.8xCurrent assets / current liabilities.
Quick ratio12.4x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio12.2x(Cash + short-term investments) / current liabilities.
Liabilities / assets7.1%Total liabilities / total assets.
Working capital$228.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets16.5%(Goodwill + intangible assets) / total assets.
Tangible book value$289.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.02xRevenue / average total assets.
Fixed asset turnover0.15xRevenue / average property, plant and equipment.
Receivables turnover2.70xRevenue / average receivables.
Days sales outstanding135 days365 x average receivables / revenue.
Days payables55 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.25Net 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$0.10Revenue / diluted weighted shares.
FCF per share-$2.11Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.74Cash from operations / diluted weighted shares.
Book value per share$4.07Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.34Tangible book value / shares outstanding.
Cash per share$2.72(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$385.8MShare price x shares outstanding.
Enterprise value$150.4MMarket cap + total debt - cash - short-term investments.
P/S49.5xMarket cap / revenue.
P/B1.10xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.33xMarket cap / tangible book value, when positive.
EV/Sales19.3xEnterprise value / revenue.
FCF yield-44.0%Free cash flow / market cap.
Earnings yield-46.8%Net income / market cap (the inverse of P/E).
What was Serve Robotics Inc. /DE/'s revenue in fiscal 2025?

Serve Robotics Inc. /DE/ reported revenue of $2.7M for fiscal 2025, 46.2% higher than the year before.

Was Serve Robotics Inc. /DE/ profitable in fiscal 2025?

No. It reported a net loss of $101.4M.

How much free cash flow did Serve Robotics Inc. /DE/ generate in fiscal 2025?

Cash from operations of $80.2M minus capital expenditures of $37.3M left free cash flow of -$117.6M.

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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