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Financial statements

Sonendo, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Sonendo, 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

FY2021FY2021FY2022FY2023FY2024
Revenue23.433.241.743.933.2
Cost of revenue19.524.931.23019.9
Gross profit3.898.3410.54.6711.8
Research and development20.518.616.810.46.76
Selling, general and administrative26.733.951.954
Selling and marketing28.717.1
General and administrative24.817.4
Operating expenses46.752.768.763.941.2
Operating income-42.8-44.4-58.2-59.3-29.4
Interest expense6.465.47
Other non-operating income-3.2-4.17
Pre-tax income-46.7-48.5-57-62.5-33.5
Income tax00000
Income from continuing operations-62.5-33.5
Net income-46.7-48.5-57.1-60.9-28
EBITDA-40.7-43-57.2-58.1-29.1
EPS, basic-7,782.00-1,699.00-253.28-129.63-59.03
EPS, diluted-7,782.00-1,699.00-253.28-129.63-59.03
Shares, basic (weighted)0.010.030.230.470.47
Shares, diluted (weighted)0.010.030.230.470.47

Balance sheet

FY2021FY2021FY2022FY2023FY2024
Cash and equivalents51.784.617.71410.2
Short-term investments73.832.81.4
Receivables1.932.525.84.793.68
Inventory4.348.1515.511.110.2
Other current assets0.93.558.41.971.29
Total current assets58.998.912165.327.8
Property, plant and equipment3.152.372.860.660
Lease right-of-use assets3.312.752.462.73.34
Goodwill8.458.458.458.45
Intangible assets2.212.962.290.66
Other non-current assets0.120.120.120.130.12
Total assets76.111513778.231.3
Accounts payable1.933.064.441.141.96
Accrued liabilities3.254.765.363.272
Deferred revenue0.840.770.820.620.97
Short-term debt28.424.910.8
Total current liabilities40.814.716.735.319.9
Long-term debt26.536.712.53.64
Lease liabilities2.451.731.11.292.17
Other non-current liabilities0.780.560.770.530.33
Total liabilities48.743.455.349.726.1
Total debt28.430404014.4
Paid-in capital9.7384451458463
Retained earnings-264-312-369-430-458
Treasury stock-0.05-0.05
Other comprehensive income-0.060.010
Shareholders' equity-25472.18228.45.19
Total equity-25472.18228.45.19
Total liabilities and equity76.111513778.231.3
Shares outstanding0.010.130.250.320.43

Cash flow statement

FY2021FY2021FY2022FY2023FY2024
Net income-46.7-48.5-57.1-60.9-28
Depreciation and amortization2.081.431.051.120.29
Stock-based compensation1.642.377.487.284.82
Change in receivables0.71-0.58-3.280.31.62
Change in inventory2.38-3.81-7.410.850.08
Change in payables-0.371.131.29-3.260.79
Cash from operations-38.5-48.6-61.1-46.1-24.7
Capital expenditures-0.92-0.64-1.36-0.93-0.16
Purchases of investments-98.7-60.1-4.51
Cash from investing-0.92-1.97-74.442.445.8
Debt repaid-24.9
Stock issued0.0484.420.5
Cash from financing-0.9883.568.50-24.9
Net change in cash-40.432.9-67-3.66-3.78
Free cash flow-39.5-49.2-62.4-47-24.8
Interest paid3.453.454.065.813.48
Income taxes paid0000

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $1.50 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin35.7%Gross profit / revenue.
Operating margin-88.5%Operating income / revenue.
EBITDA margin-87.6%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-101.0%Pre-tax income / revenue.
Net margin-84.4%Net income / revenue.
FCF margin-74.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-74.3%Cash from operations / revenue.
Return on equity (ROE)-166.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-51.2%Net income / average total assets.
Return on invested capital (ROIC)-72.7%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 / revenue20.4%Research and development expense / revenue.
Stock-based pay / revenue14.5%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.5%Capital expenditures / revenue.
D&A / revenue0.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-24.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y0.0%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y153.6%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y12.4%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y-81.7%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-58.4%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-60.0%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-35.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y1.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y155.3%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 ratio1.39xCurrent assets / current liabilities.
Quick ratio0.77x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.58x(Cash + short-term investments) / current liabilities.
Debt / equity2.78xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets46.2%Total debt / total assets.
Liabilities / assets83.4%Total liabilities / total assets.
Net debt$2.8MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-5.37xOperating income / interest expense.
Working capital$7.9MCurrent assets - current liabilities.
Tangible book value$5.2MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.61xRevenue / average total assets.
Fixed asset turnover100xRevenue / average property, plant and equipment.
Inventory turnover1.87xCost of revenue / average inventory.
Days inventory196 days365 x average inventory / cost of revenue.
Receivables turnover7.84xRevenue / average receivables.
Days sales outstanding47 days365 x average receivables / revenue.
Days payables29 days365 x average accounts payable / cost of revenue.
Cash conversion cycle214 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$59.03Net 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-$59.03Net income per basic share, as reported (split-adjusted).
Revenue per share$69.92Revenue / diluted weighted shares.
FCF per share-$52.25Free cash flow / diluted weighted shares.
Operating cash flow per share-$51.91Cash from operations / diluted weighted shares.
Book value per share$12.15Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$12.15Tangible book value / shares outstanding.
Cash per share$27.21(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$641.1KShare price x shares outstanding.
Enterprise value$3.5MMarket cap + total debt - cash - short-term investments.
P/S0.02xMarket cap / revenue.
P/B0.12xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.12xMarket cap / tangible book value, when positive.
EV/Sales0.10xEnterprise value / revenue.
FCF yield-3,870.0%Free cash flow / market cap.
Earnings yield-4,373.0%Net income / market cap (the inverse of P/E).
What was Sonendo, Inc.'s revenue in fiscal 2024?

Sonendo, Inc. reported revenue of $33.2M for fiscal 2024, 24.3% lower than the year before.

Was Sonendo, Inc. profitable in fiscal 2024?

No. It reported a net loss of $28.0M.

How much free cash flow did Sonendo, Inc. generate in fiscal 2024?

Cash from operations of $24.7M minus capital expenditures of $161.0K left free cash flow of -$24.8M.

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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