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Financial statements

VS Trust financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data VS Trust 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

FY2022FY2024FY2025
General and administrative0.10.380.94
Operating expenses2.376.5613
Operating income-1.930.36-0.05
Interest income0.446.9212.9
Income from continuing operations-60.7-25.4
Net income-60.7-25.4-624

Balance sheet

FY2022FY2024FY2025
Cash and equivalents0.51.19125
Receivables0.834.15
Total assets175510551
Accounts payable0.193.66
Total liabilities2.71227.72
Paid-in capital2337471,426
Retained earnings-60.7-260-883
Shareholders' equity172488543
Total equity172488543
Total liabilities and equity175510551

Cash flow statement

FY2022FY2024FY2025
Net income-60.7-25.4-624
Cash from operations-232-329-542
Cash from financing233326666
Net change in cash0.5-3.84124

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $28.85 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-120.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-117.6%Net income / average total assets.
Return on invested capital (ROIC)-0.0%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
Operating income growth, 1y-115.0%Operating income vs the same period a year earlier. Only from a positive base.
Book value growth, 1y11.4%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y8.1%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Liabilities / assets1.4%Total liabilities / total assets.
Tangible book value$543.3MShareholders' equity - goodwill - intangible assets.

Valuation

MetricValueHow it is calculated
Market cap$2.96BShare price x shares outstanding.
Enterprise value$2.83BMarket cap + total debt - cash - short-term investments.
P/B5.44xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book5.44xMarket cap / tangible book value, when positive.
Earnings yield-21.1%Net income / market cap (the inverse of P/E).
Was VS Trust profitable in fiscal 2025?

No. It reported a net loss of $623.5M.

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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