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Financial statements

USA Rare Earth, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data USA Rare Earth, 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

FY2024FY2025
Revenue01.64
Cost of revenue01.45
Gross profit00.2
Research and development6.3415.9
General and administrative9.2443.1
Operating income-15.6-59.5
Interest income0.295.45
Other non-operating income-0.81-239
Pre-tax income-16.4-299
Income tax0-0.16
Net income to minority interests-0.66-0.97
Net income-15.7-298
EBITDA-15.4-58.7
EPS, basic-0.40-3.31
EPS, diluted-0.40-3.31
Shares, basic (weighted)59.598
Shares, diluted (weighted)59.598

Balance sheet

FY2024FY2025
Cash and equivalents16.8360
Inventory018.5
Other current assets0.380.29
Total current assets22.3385
Property, plant and equipment26.585.4
Lease right-of-use assets0.030.32
Goodwill0135
Intangible assets68.6
Long-term investments24.1
Other non-current assets0.050.18
Total assets69.1695
Accounts payable1.8211.1
Accrued liabilities3.0714.1
Deferred revenue010.5
Total current liabilities6.9337.9
Lease liabilities00.19
Total liabilities15.1192
Paid-in capital104880
Retained earnings-72.9-387
Other comprehensive income00.13
Shareholders' equity-17
Minority interests2.641.65
Total equity34494
Total liabilities and equity69.1695
Shares outstanding60.1148

Cash flow statement

FY2024FY2025
Net income-16.4-299
Depreciation and amortization0.240.76
Stock-based compensation1.748.76
Change in receivables0-0.6
Change in inventory0-3.21
Change in payables1.09-5.49
Cash from operations-13-49
Capital expenditures-3.11-37.4
Acquisitions0-102
Cash from investing-3.29-140
Share buybacks-247
Cash from financing19.8532
Net change in cash3.56343
Free cash flow-16.1-86.3
Interest paid00.02

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 $15.18 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)-9.5%Net income / average total assets.

Growth

MetricValueHow it is calculated
Total assets growth, 1y906.2%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y64.6%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 ratio32.8xCurrent assets / current liabilities.
Quick ratio30.0x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio30.0x(Cash + short-term investments) / current liabilities.
Liabilities / assets15.1%Total liabilities / total assets.
Working capital$1.62BCurrent assets - current liabilities.
Goodwill and intangibles / assets6.7%(Goodwill + intangible assets) / total assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.24Net 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.
FCF per share-$1.07Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.46Cash from operations / diluted weighted shares.
Cash per share$6.25(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$3.71BShare price x shares outstanding.
Enterprise value$2.18BMarket cap + total debt - cash - short-term investments.
FCF yield-6.6%Free cash flow / market cap.
Earnings yield-7.7%Net income / market cap (the inverse of P/E).
What was USA Rare Earth, Inc.'s revenue in fiscal 2025?

USA Rare Earth, Inc. reported revenue of $1.6M for fiscal 2025.

Was USA Rare Earth, Inc. profitable in fiscal 2025?

No. It reported a net loss of $297.6M.

How much free cash flow did USA Rare Earth, Inc. generate in fiscal 2025?

Cash from operations of $49.0M minus capital expenditures of $37.4M left free cash flow of -$86.3M.

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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