STANDARD PREMIUM FINANCE HOLDINGS, INC. financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data STANDARD PREMIUM FINANCE HOLDINGS, 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

	FY2021	FY2021	FY2022	FY2023	FY2024	FY2025
Revenue	6.43	7.66	8.16	9.72	12.1	12.5
Interest expense	1.7	1.73	2.33	3.8	4.41	4.11
Pre-tax income	0.98	1.19	1.01	0.71	1.32	1.59
Income tax	0.29	0.31	0.21	0.18	0.34	0.38
Net income	0.69	0.88	0.81	0.53	0.98	1.21
EPS, basic		0.28	0.25	0.14	0.29	0.37
EPS, diluted		0.28	0.21	0.13	0.24	0.29
Shares, basic (weighted)		2.91	2.91	2.91	2.94	3
Shares, diluted (weighted)		2.91	3.41	3.29	4.05	4.19

Balance sheet

	FY2021	FY2021	FY2022	FY2023	FY2024	FY2025
Cash and equivalents	0.48	0.02	0.42	0.05	0	0.01
Other current assets	0.38	0.54	0.35	0.31	0.41	0.35
Total current assets	39.9	47.2	50.2	61.1	64.3	73.2
Property, plant and equipment	0.08	0.08	0.1	0.12	0.13	0.12
Lease right-of-use assets	0.1	0.23	0.2	0.08	0.2	0.15
Total assets	40.8	48.5	51.5	62.4	65.8	74.8
Total current liabilities	31.4	37.6	37.5	49.4	49.7	58.1
Long-term debt	3.82	4.96	5.95	4.68	5.38	6.3
Lease liabilities	0.06	0.12	0.07	0.03	0.09	0.04
Total liabilities	37.1	44	45.5	56	58.5	66.4
Paid-in capital	2.64	2.68	3.38	3.41	3.5	3.51
Retained earnings	1.04	1.85	2.57	2.98	3.85	4.94
Shareholders' equity	3.68	4.53	5.95	6.4	7.35	8.46
Total equity	3.68	4.53	5.95	6.4	7.35	8.46
Total liabilities and equity	40.8	48.5	51.5	62.4	65.8	74.8
Shares outstanding	2.91	2.91	2.91	2.91	3	3

Cash flow statement

	FY2021	FY2021	FY2022	FY2023	FY2024	FY2025
Net income	0.69	0.88	0.81	0.53	0.98	1.21
Depreciation and amortization	0.03	0.03	0.02	0.03	0.04	0.05
Stock-based compensation					0.01	0.01
Change in payables	0.38	0.3	-0.19	0.24	0.36	0.31
Cash from operations	1.3	2.07	1.62	2.68	1.84	2.88
Capital expenditures	-0.02	-0.04	-0.05	-0.06	-0.07	-0.03
Cash from investing	-0.06	-8.6	-3.62	-12.3	-4.48	-10.1
Cash from financing	-1.1	6.07	2.4	9.25	2.59	7.25
Net change in cash	0.13	-0.46	0.4	-0.38	-0.04	0.01
Free cash flow	1.27	2.03	1.58	2.62	1.77	2.85
Interest paid	1.61	1.73	2.2	3.7	4.45	4.1
Income taxes paid	0.22	0.37	0.4	0.08	0.38	0.37

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 $3.15 on September 25, 2026.

Profitability

Metric	Value	How it is calculated
Pre-tax margin	14.1%	Pre-tax income / revenue.
Net margin	10.6%	Net income / revenue.
FCF margin	9.5%	Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin	9.9%	Cash from operations / revenue.
Effective tax rate	24.7%	Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)	15.6%	Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)	1.6%	Net income / average total assets.
Stock-based pay / revenue	0.1%	Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue	0.4%	Capital expenditures / revenue.
D&A / revenue	0.3%	Depreciation and amortization / revenue.

Growth

Metric	Value	How it is calculated
Revenue growth, 1y	2.7%	Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y	15.2%	Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y	14.1%	Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Net income growth, 1y	23.9%	Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y	14.6%	Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income CAGR, 5y	12.0%	Compound annual growth of net income over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
EPS growth, 1y	20.8%	EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y	11.4%	Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y	56.5%	Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y	21.1%	Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y	17.3%	Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Free cash flow growth, 1y	61.0%	Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y	21.8%	Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow CAGR, 5y	17.5%	Compound annual growth of free cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y	15.1%	Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y	12.4%	Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y	18.1%	Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y	13.6%	Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y	13.3%	Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y	12.9%	Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y	3.5%	Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y	7.1%	Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

Metric	Value	How it is calculated
Current ratio	1.25x	Current assets / current liabilities.
Quick ratio	0.00x	(Cash + short-term investments + receivables) / current liabilities.
Cash ratio	0.00x	(Cash + short-term investments) / current liabilities.
Liabilities / assets	90.0%	Total liabilities / total assets.
Working capital	$17.7M	Current assets - current liabilities.
Tangible book value	$9.0M	Shareholders' equity - goodwill - intangible assets.

Efficiency

Metric	Value	How it is calculated
Asset turnover	0.15x	Revenue / average total assets.
Fixed asset turnover	106x	Revenue / average property, plant and equipment.
FCF conversion	89.6%	Free cash flow / net income, when net income is positive.
Capex / operating cash flow	4.5%	Capital expenditures / cash from operations, when that is positive.

Per share

Metric	Value	How it is calculated
EPS, diluted	$0.36	Net 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	$3.38	Revenue / diluted weighted shares.
FCF per share	$0.32	Free cash flow / diluted weighted shares.
Operating cash flow per share	$0.34	Cash from operations / diluted weighted shares.
Book value per share	$3.08	Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share	$3.08	Tangible book value / shares outstanding.
Cash per share	$0.01	(Cash + short-term investments) / shares outstanding.

Valuation

Metric	Value	How it is calculated
Market cap	$9.2M	Share price x shares outstanding.
Enterprise value	$9.2M	Market cap + total debt - cash - short-term investments.
P/E	6.58x	Market cap / net income. Only when net income is positive.
P/S	0.70x	Market cap / revenue.
P/B	1.02x	Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book	1.02x	Market cap / tangible book value, when positive.
P/FCF	7.34x	Market cap / free cash flow. Only when free cash flow is positive.
P/OCF	7.01x	Market cap / cash from operations, when positive.
EV/Sales	0.70x	Enterprise value / revenue.
EV/FCF	7.32x	Enterprise value / free cash flow, when both are positive.
FCF yield	13.6%	Free cash flow / market cap.
Earnings yield	15.2%	Net income / market cap (the inverse of P/E).
PEG	0.58x	P/E / EPS growth per year over 3 years (in percent). Only when both are positive.

What was STANDARD PREMIUM FINANCE HOLDINGS, INC.'s revenue in fiscal 2025?

STANDARD PREMIUM FINANCE HOLDINGS, INC. reported revenue of $12.5M for fiscal 2025, 2.7% higher than the year before.

Was STANDARD PREMIUM FINANCE HOLDINGS, INC. profitable in fiscal 2025?

Yes. Net income was $1.2M, a net margin of 9.7%.

How much free cash flow did STANDARD PREMIUM FINANCE HOLDINGS, INC. generate in fiscal 2025?

Cash from operations of $2.9M minus capital expenditures of $33.4K left free cash flow of $2.9M.

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.

Open interactive statements, quarterly figures and charts

Back to STANDARD PREMIUM FINANCE HOLDINGS, INC.