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Financial statements

TOYO Co., Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data TOYO Co., 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

FY2024FY2024FY2025
Revenue62.4177427
Cost of revenue45.7155331
Gross profit16.621.996.3
Selling and marketing0.021.635.92
General and administrative4.6311.431.4
Operating expenses4.651337.3
Operating income128.8659
Interest expense3.263.263.32
Other non-operating income-2.132.4-6.51
Pre-tax income9.8941.352.5
Income tax0.7815.4
Net income to minority interests-0.11-2.51
Net income9.8940.639.7
EBITDA14.632.195.6
EPS, basic0.241.091.14
EPS, diluted0.241.091.13
Shares, basic (weighted)4130.830.1
Shares, diluted (weighted)4130.830.3

Balance sheet

FY2024FY2024FY2025
Cash and equivalents1813.758.9
Receivables6.9111.3
Inventory402080
Other current assets0.090.732.28
Total current assets82.855.4172
Property, plant and equipment143129221
Lease right-of-use assets0.5436.634.4
Other non-current assets0.020.190.29
Total assets238240441
Accounts payable37.217.652.4
Deferred revenue0.533.6427.6
Short-term debt16.15.47
Total current liabilities169125296
Long-term debt11.821
Lease liabilities0.3734.334.5
Total liabilities181180330
Total debt11.8215.47
Paid-in capital5014.428.8
Retained earnings9.750.390
Other comprehensive income-2.81-5.49-7.5
Shareholders' equity56.959.2111
Minority interests0.2
Total equity56.959.4111
Total liabilities and equity238240441
Shares outstanding4133.636.7

Cash flow statement

FY2024FY2024FY2025
Net income9.8940.537.2
Depreciation and amortization2.6123.236.6
Stock-based compensation0.619
Deferred income tax-0.18
Change in receivables-6.14-4.58
Change in inventory-40.715.9-63.4
Change in payables2.083.0312
Cash from operations-12.546.5133
Capital expenditures-114-42.5-91.8
Cash from investing-114-44-98.4
Cash from financing146-2.099.1
Exchange rate effect-2.45-2.22-1.97
Net change in cash16.9-1.8541.7
Free cash flow-1274.0141.2
Interest paid3.32
Income taxes paid0.94

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $4.21 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Gross margin22.5%Gross profit / revenue.
Operating margin13.8%Operating income / revenue.
EBITDA margin22.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin12.3%Pre-tax income / revenue.
Net margin9.3%Net income / revenue.
FCF margin9.6%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin31.1%Cash from operations / revenue.
Effective tax rate29.3%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)46.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)11.6%Net income / average total assets.
Return on invested capital (ROIC)67.1%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%.
Stock-based pay / revenue2.1%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue21.5%Capital expenditures / revenue.
D&A / revenue8.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y141.5%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y339.9%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y566.3%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y197.8%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-2.3%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y3.7%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y186.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y929.5%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y87.8%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y84.1%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y-1.4%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 ratio0.58xCurrent assets / current liabilities.
Quick ratio0.24x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.20x(Cash + short-term investments) / current liabilities.
Debt / equity0.05xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets1.2%Total debt / total assets.
Liabilities / assets74.8%Total liabilities / total assets.
Net debt-$53.4MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA-0.56xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage17.8xOperating income / interest expense.
Working capital-$123.9MCurrent assets - current liabilities.
Tangible book value$111.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.25xRevenue / average total assets.
Fixed asset turnover2.44xRevenue / average property, plant and equipment.
Inventory turnover6.62xCost of revenue / average inventory.
Days inventory55 days365 x average inventory / cost of revenue.
Receivables turnover47.0xRevenue / average receivables.
Days sales outstanding8 days365 x average receivables / revenue.
Days payables39 days365 x average accounts payable / cost of revenue.
Cash conversion cycle24 daysDays inventory + days sales outstanding - days payables.
FCF conversion104.0%Free cash flow / net income, when net income is positive.
Capex / operating cash flow69.0%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.13Net 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$1.14Net income per basic share, as reported (split-adjusted).
Revenue per share$14.09Revenue / diluted weighted shares.
FCF per share$1.36Free cash flow / diluted weighted shares.
Operating cash flow per share$4.38Cash from operations / diluted weighted shares.
Book value per share$3.03Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.03Tangible book value / shares outstanding.
Cash per share$1.60(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$160.7MShare price x shares outstanding.
Enterprise value$107.3MMarket cap + total debt - cash - short-term investments.
P/E4.05xMarket cap / net income. Only when net income is positive.
P/S0.38xMarket cap / revenue.
P/B1.44xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.44xMarket cap / tangible book value, when positive.
P/FCF3.90xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF1.21xMarket cap / cash from operations, when positive.
EV/Sales0.25xEnterprise value / revenue.
EV/EBIT1.82xEnterprise value / operating income, when both are positive.
EV/EBITDA1.12xEnterprise value / EBITDA, when both are positive.
EV/FCF2.60xEnterprise value / free cash flow, when both are positive.
FCF yield25.7%Free cash flow / market cap.
Earnings yield24.7%Net income / market cap (the inverse of P/E).
What was TOYO Co., Ltd's revenue in fiscal 2025?

TOYO Co., Ltd reported revenue of $427.4M for fiscal 2025, 141.5% higher than the year before.

Was TOYO Co., Ltd profitable in fiscal 2025?

Yes. Net income was $39.7M, a net margin of 9.3%.

How much free cash flow did TOYO Co., Ltd generate in fiscal 2025?

Cash from operations of $133.0M minus capital expenditures of $91.8M left free cash flow of $41.2M.

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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