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Financial statements

Aptera Motors Corp financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data Aptera Motors 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

FY2025FY2025
Research and development1721.3
Selling, general and administrative20.126.8
Operating expenses37.148.1
Operating income-37.1-48.1
Net income-34.9-43.9
EBITDA-36.6-47.5
EPS, basic-1.52-1.79
EPS, diluted-1.52-1.79
Shares, basic (weighted)2324.5
Shares, diluted (weighted)2324.5

Balance sheet

FY2025FY2025
Cash and equivalents13.29.61
Other current assets0.380.51
Total current assets14.410.1
Property, plant and equipment16.917.8
Lease right-of-use assets2.11.23
Total assets34.930.2
Accounts payable0.281.7
Accrued liabilities1.162.54
Deferred revenue4.094.08
Total current liabilities6.559.47
Lease liabilities1.470.31
Other non-current liabilities0.020.02
Total liabilities8.049.8
Paid-in capital305339
Retained earnings-277-319
Shareholders' equity26.920.4
Total equity26.920.4
Total liabilities and equity34.930.2

Cash flow statement

FY2025FY2025
Net income-34.9-43.9
Depreciation and amortization0.50.57
Stock-based compensation14.824.7
Change in payables-4.51.42
Cash from operations-22.5-15.3
Capital expenditures-3.57-1.43
Cash from investing-3.57-1.43
Stock issued23.514.3
Cash from financing22.313.1
Net change in cash-3.81-3.55
Free cash flow-26.1-16.7
Interest paid0.010.02
Income taxes paid00

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 $1.97 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-172.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-129.7%Net income / average total assets.
Return on invested capital (ROIC)-246.9%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%.

Growth

MetricValueHow it is calculated
Book value growth, 1y-24.0%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-13.4%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y6.3%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 ratio1.68xCurrent assets / current liabilities.
Quick ratio1.43x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.43x(Cash + short-term investments) / current liabilities.
Liabilities / assets24.8%Total liabilities / total assets.
Working capital$4.8MCurrent assets - current liabilities.
Tangible book value$24.4MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.14Net 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.
FCF per share-$0.70Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.65Cash from operations / diluted weighted shares.
Book value per share$0.66Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.66Tangible book value / shares outstanding.
Cash per share$0.27(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$79.9MShare price x shares outstanding.
Enterprise value$69.7MMarket cap + total debt - cash - short-term investments.
P/B3.28xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book3.28xMarket cap / tangible book value, when positive.
FCF yield-32.1%Free cash flow / market cap.
Earnings yield-52.6%Net income / market cap (the inverse of P/E).
Was Aptera Motors Corp profitable in fiscal 2025?

No. It reported a net loss of $43.9M.

How much free cash flow did Aptera Motors Corp generate in fiscal 2025?

Cash from operations of $15.3M minus capital expenditures of $1.4M left free cash flow of -$16.7M.

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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