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Financial statements

TJGC GROUP Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data TJGC GROUP Ltd 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

FY2025FY2026
Revenue3.923.66
Cost of revenue3.072.87
Gross profit0.850.79
Research and development0.55
General and administrative2.873.49
Operating income-3.39-2.86
Interest expense0.040.09
Interest income00
Other non-operating income-0.03-0.11
Pre-tax income-3.42-2.97
Income tax0.030.03
Net income-3.45-3
EBITDA-3.38-2.84
EPS, basic-0.26-0.59
EPS, diluted-0.26-0.59
Shares, basic (weighted)4.485.1
Shares, diluted (weighted)4.485.1

Balance sheet

FY2025FY2026
Cash and equivalents3.050.33
Receivables0.330.54
Other current assets0.742.05
Total current assets4.253.09
Property, plant and equipment0.020.02
Lease right-of-use assets0.020.07
Total assets5.354.47
Accounts payable0.170.21
Accrued liabilities0.110.01
Deferred revenue00
Short-term debt0.121.19
Total current liabilities0.62.86
Lease liabilities0.02
Total liabilities1.533.68
Total debt1.051.99
Paid-in capital6.926.87
Retained earnings-3.11-6.09
Other comprehensive income-0-0
Shareholders' equity3.820.79
Total equity3.820.79
Total liabilities and equity5.354.47
Shares outstanding5.15.1

Cash flow statement

FY2025FY2026
Net income-3.45-3
Depreciation and amortization0.010.02
Deferred income tax-0-0
Change in receivables0.35-0.19
Change in payables-0.060.05
Cash from operations-4.48-3.71
Capital expenditures-0.07
Cash from investing-0.21
Cash from financing6.991.2
Exchange rate effect-00
Net change in cash2.51-2.72
Free cash flow-3.78
Income taxes paid0.080.08

Key metrics

Worked out from the statements above. Latest values use fiscal 2026. Valuation uses the share price of $26.24 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin21.5%Gross profit / revenue.
Operating margin-78.1%Operating income / revenue.
EBITDA margin-77.5%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-81.0%Pre-tax income / revenue.
Net margin-81.8%Net income / revenue.
FCF margin-103.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-101.3%Cash from operations / revenue.
Return on equity (ROE)-130.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-61.1%Net income / average total assets.
Return on invested capital (ROIC)-106.0%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%.
R&D / revenue15.0%Research and development expense / revenue.
Capex / revenue2.0%Capital expenditures / revenue.
D&A / revenue0.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-6.5%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-6.8%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-79.3%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-16.4%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y13.9%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 ratio1.08xCurrent assets / current liabilities.
Quick ratio0.30x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.12x(Cash + short-term investments) / current liabilities.
Debt / equity2.52xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets44.5%Total debt / total assets.
Liabilities / assets82.3%Total liabilities / total assets.
Net debt$1.7MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-33.2xOperating income / interest expense.
Working capital$224.1KCurrent assets - current liabilities.
Tangible book value$789.2KShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.75xRevenue / average total assets.
Fixed asset turnover181xRevenue / average property, plant and equipment.
Receivables turnover8.46xRevenue / average receivables.
Days sales outstanding43 days365 x average receivables / revenue.
Days payables24 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.59Net 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-$0.59Net income per basic share, as reported (split-adjusted).
Revenue per share$0.72Revenue / diluted weighted shares.
FCF per share-$0.74Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.73Cash from operations / diluted weighted shares.
Book value per share$0.15Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.15Tangible book value / shares outstanding.
Cash per share$0.06(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$401.5MShare price x shares outstanding.
Enterprise value$403.1MMarket cap + total debt - cash - short-term investments.
P/S110xMarket cap / revenue.
P/B509xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book509xMarket cap / tangible book value, when positive.
EV/Sales110xEnterprise value / revenue.
FCF yield-0.9%Free cash flow / market cap.
Earnings yield-0.7%Net income / market cap (the inverse of P/E).
What was TJGC GROUP Ltd's revenue in fiscal 2026?

TJGC GROUP Ltd reported revenue of $3.7M for fiscal 2026, 6.5% lower than the year before.

Was TJGC GROUP Ltd profitable in fiscal 2026?

No. It reported a net loss of $3.0M.

How much free cash flow did TJGC GROUP Ltd generate in fiscal 2026?

Cash from operations of $3.7M minus capital expenditures of $73.0K left free cash flow of -$3.8M.

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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