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Financial statements

Wheels Up Experience Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data Wheels Up Experience 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

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue3856951,1941,5801,253792736
Cost of revenue3416351,1181,5401,233733663
Gross profit44.260.276.639.420.85973.7
Research and development142133.657.261.940.738.8
Selling and marketing40.655.180.111788.884.388.6
General and administrative28.464.9113184146138145
Operating income-78.1-63-203-560-444-259-203
Interest expense29.4239.527.5241.365.490.5
Other non-operating income-28.7-22.46.114.63-42.4-79.6-87.3
Pre-tax income-107-85.4-197-555-486-338-291
Income tax000.060.171.381.233.5
Net income to minority interests-10.6-6.76-7.21-0.390
Net income-96.3-78.6-190-555-487-340-294
EBITDA-39.7-22.2-169-517-406-202-142
EPS, basic-9.28-4.79-9.28-22.60-3.69-0.49-0.42
EPS, diluted-9.28-4.79-9.28-22.60-3.69-0.49-0.42
Shares, basic (weighted)10.416.320.524.6132698706
Shares, diluted (weighted)10.416.320.524.6132698706

Balance sheet

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents96.4313785586264216134
Receivables50.479.411238.232.324.2
Inventory5.329.412920.412.211.6
Other current assets18.811.713.311.910.834
Total current assets396933820434332249
Property, plant and equipment323318395338348220
Lease right-of-use assets64.510910768.956.9112
Goodwill3.73400437348218217210
Intangible assets16414714211896.975.1
Other non-current assets0.8535.178.211176.772.3
Total assets1,3601,9811,9231,3161,158969
Accounts payable20.943.743.2333020.4
Accrued liabilities71.410714910289.5104
Deferred revenue6519341,075723749739
Short-term debt62.70272431.719
Total current liabilities8401,1351,344908917908
Long-term debt1480226235376316
Lease liabilities56.483.582.85550.8121
Other non-current liabilities3.420.033.526.980.4915.9
Total liabilities1,0661,2451,6711,2161,3541,361
Total debt2110270615761671
Paid-in capital7981,4511,5461,8791,9222,020
Retained earnings-531-721-1,276-1,763-2,103-2,397
Treasury stock0-7.69-7.72-8.2-9.84
Other comprehensive income0-10.1-10.7-12.7-5.63
Shareholders' equity26873025297.4-202-392
Minority interests266.080000
Total equity-56.329473625297.4-202-392
Total liabilities and equity1,3601,9811,9231,3161,158969
Shares outstanding1724624.969769836.1

Cash flow statement

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-107-85.4-197-556-487-340-294
Depreciation and amortization38.440.834.343.537.156.561.2
Stock-based compensation1.883.3449.78925.64645.4
Deferred income tax00-0.02-0.13-0.76-1.5-1.21
Change in receivables1.4114.5-21.9-23.930.12.792.53
Change in inventory-0.07-0.64-3.42-21.74.692.86-3.17
Change in payables6.73-13.913.1-9.7-8.09-2.88-9.25
Cash from operations-24.9210126-231-665-77.9-166
Capital expenditures-4.15-7.11-15.2-83.6-20.2-123-93.6
Acquisitions-28.397.17.84-75.100
Purchases of investments-2.4800
Sales and maturities of investments1200
Cash from investing-41.381.6-38.7-17540.9-46.7180
Debt issued00.76025938232765.7
Debt repaid-37.7-63.5-2140-59.5-246-210
Stock issued002.1100047.5
Share buybacks00-7.69-0.03-0.49-1.63
Cash from financing87.4-62.837424530178.7-98.5
Exchange rate effect00-5.42-3.87-0.452.48
Net change in cash21.2228462-167-327-46.4-82
Free cash flow-29203111-314-685-201-260
Interest paid28.421.711.7031.423.619.6
Income taxes paid2.97

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 $3.77 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin9.8%Gross profit / revenue.
Operating margin-27.0%Operating income / revenue.
EBITDA margin-23.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-41.6%Pre-tax income / revenue.
Net margin-42.0%Net income / revenue.
FCF margin-59.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-34.3%Cash from operations / revenue.
Return on assets (ROA)-32.7%Net income / average total assets.
Return on invested capital (ROIC)-56.5%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 / revenue5.1%Research and development expense / revenue.
Stock-based pay / revenue6.7%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue24.8%Capital expenditures / revenue.
D&A / revenue3.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-7.0%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-22.5%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y1.2%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y24.9%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y23.2%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y4.1%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-16.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-20.4%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-6.6%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y1.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y206.3%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y112.5%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.28xCurrent assets / current liabilities.
Quick ratio0.15x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.11x(Cash + short-term investments) / current liabilities.
Debt / assets99.2%Total debt / total assets.
Liabilities / assets160.5%Total liabilities / total assets.
Net debt$832.8MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-1.82xOperating income / interest expense.
Working capital-$563.3MCurrent assets - current liabilities.
Goodwill and intangibles / assets29.6%(Goodwill + intangible assets) / total assets.
Tangible book value-$834.2MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.78xRevenue / average total assets.
Fixed asset turnover3.23xRevenue / average property, plant and equipment.
Inventory turnover333xCost of revenue / average inventory.
Days inventory1 days365 x average inventory / cost of revenue.
Receivables turnover25.6xRevenue / average receivables.
Days sales outstanding14 days365 x average receivables / revenue.
Days payables15 days365 x average accounts payable / cost of revenue.
Cash conversion cycle0 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$8.38Net 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$19.94Revenue / diluted weighted shares.
FCF per share-$11.77Free cash flow / diluted weighted shares.
Operating cash flow per share-$6.83Cash from operations / diluted weighted shares.
Book value per share-$15.45Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$23.00Tangible book value / shares outstanding.
Cash per share$2.38(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$136.8MShare price x shares outstanding.
Enterprise value$969.6MMarket cap + total debt - cash - short-term investments.
P/S0.19xMarket cap / revenue.
EV/Sales1.35xEnterprise value / revenue.
FCF yield-310.9%Free cash flow / market cap.
Earnings yield-221.4%Net income / market cap (the inverse of P/E).
Shareholder yield1.2%(Dividends paid + share buybacks) / market cap.
What was Wheels Up Experience Inc.'s revenue in fiscal 2025?

Wheels Up Experience Inc. reported revenue of $736.5M for fiscal 2025, 7% lower than the year before.

Was Wheels Up Experience Inc. profitable in fiscal 2025?

No. It reported a net loss of $294.2M.

How much free cash flow did Wheels Up Experience Inc. generate in fiscal 2025?

Cash from operations of $166.3M minus capital expenditures of $93.6M left free cash flow of -$259.9M.

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.

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