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Financial statements

VisionSys AI Inc financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data VisionSys AI 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

FY2014FY2014FY2015FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue92.91361892952913743581941600.15
Cost of revenue29.139.153.61691641891531061020.12
Gross profit63.897.113612612718620587.9580.03
Research and development3.815.458.1119.115.416.610.41.642.62
Selling and marketing30.342.661.816113913893.237.830.4
General and administrative16.229.940.410496.689.487.646.694.45.75
Operating income13.519.225.3-158-124-57.913.51.9-69.4-5.72
Interest income0.040.760.96
Other non-operating income1.292.371.90.040.80.881.640.10.39
Pre-tax income16.327.129.3-155-124-56.815.42.02-69-5.73
Income tax2.272.40.64-5.97-5.3717.93.02-1.124.31
Net income to minority interests-0.4-0.7-0.190.25
Net income-30.324.128.7-149-117-74.512.11.26-80.4246
EBITDA18.126.234.2-130-96.4-38.327.18.5-63.7-5.17
EPS, basic-2.770.510.53-2.79-2.16-1.321.11
EPS, diluted-2.770.440.49-2.79-2.16-1.321.05
Shares, basic (weighted)10.941.253.853.454.356.354.753.950194
Shares, diluted (weighted)10.947.858.853.454.357.657.753.950194

Balance sheet

FY2014FY2014FY2015FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents26.142.779.182.456.361.551.739.46.627.86
Receivables1523.222.64.525.037.69.97
Other current assets0.90.750.91921.221.916.18.080.670.24
Total current assets46.218120411582.297.296.8797.77.88
Property, plant and equipment12.813.419.782.871.24717.89.312.96
Lease right-of-use assets11189.977.850.833.4
Goodwill7.588.098.287.656.96
Intangible assets2.542.061.551.090.757.35
Long-term investments9.7410.47.296.75.93.13
Other non-current assets2.114.378.1817.514.711.97.094.05
Total assets73.721825536130025819414313.815.2
Accounts payable0.220.320.682.381.581.40.920.70.82
Accrued liabilities6.628.4412.357.160.188.487.572.869.4
Deferred revenue15.519.325.3
Short-term debt30
Total current liabilities25.333.447.13404094613853402480.55
Lease liabilities73.162.342.824.515.212.5
Other non-current liabilities0.241.641.440.780.780.750.650.06
Total liabilities25.635.148.64194755084123552610.55
Paid-in capital136145185203211198192225261
Retained earnings-64.945.274-184-314-396-353-342-413-185
Treasury stock-7.74-69.6
Other comprehensive income1.631.7-4.917.387.537.647.26.797.437.84
Shareholders' equity-249-217-211-24714.7
Minority interests-0.5-0.1
Total equity-63.3183206-57.5-173-249-217-211-24714.7
Total liabilities and equity73.721825536130025819414313.815.2
Shares outstanding52.4

Cash flow statement

FY2014FY2014FY2015FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income1424.728.7-149-118-74.712.41.46-80.4246
Depreciation and amortization4.657.088.832827.219.713.66.65.630.55
Stock-based compensation0.764.065.298.55.5632.40.390.18
Deferred income tax-1.05-0.68-3.47-6.61-6.515.90.13-1.393.84
Change in receivables1.12-16.8-10.72.53-1.19-3.35-5.19
Change in inventory-0.510.11
Change in payables-0.01-0.050.090.010.13-0.020.14-0.080.98
Cash from operations29.728.555.8-4.56-16.71.35-3.99-16.8-16.6-26.9
Capital expenditures-9.11-7.88-16.1-10.9
Purchases of investments-11.3-101-152
Cash from investing-19.5-119-11.6-7.36-0.15.29-3.2910.1-12.5-10.9
Stock issued0.253.610.480.510.620.020.030.02
Share buybacks-7.74-0.73-2.48-0.34-1.01
Cash from financing-0.59106-4.1310.7-10.53.65-0.31-5.041.4920
Exchange rate effect-0.010.33-0.20.0113.1
Net change in cash9.9416.536.5-1.15-27.510.3-7.26-11.8-27.6-4.76
Free cash flow20.620.639.8-37.8
Interest paid0.060.760.070.220.090.07
Income taxes paid1.850.570.360.960.090.10.080.030.12

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.74 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin22.1%Gross profit / revenue.
Operating margin-3,837.0%Operating income / revenue.
EBITDA margin-3,471.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-3,842.0%Pre-tax income / revenue.
Net margin164,964.0%Net income / revenue.
FCF margin-25,371.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-18,052.0%Cash from operations / revenue.
Return on assets (ROA)1,694.0%Net income / average total assets.
Capex / revenue7,319.0%Capital expenditures / revenue.
D&A / revenue365.8%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-99.9%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-92.5%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-78.0%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-99.9%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-94.6%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-80.8%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Net income CAGR, 3y172.8%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y10.5%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-57.2%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-44.9%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y287.4%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y49.7%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, 5y29.0%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 ratio14.4xCurrent assets / current liabilities.
Quick ratio14.4x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio14.4x(Cash + short-term investments) / current liabilities.
Liabilities / assets3.6%Total liabilities / total assets.
Working capital$7.3MCurrent assets - current liabilities.
Goodwill and intangibles / assets48.3%(Goodwill + intangible assets) / total assets.
Tangible book value$7.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.01xRevenue / average total assets.
FCF conversion-15.4%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
Revenue per share$0.00Revenue / diluted weighted shares.
FCF per share-$0.20Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.14Cash from operations / diluted weighted shares.
Book value per share$0.08Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.04Tangible book value / shares outstanding.
Cash per share$0.04(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$7.7MShare price x shares outstanding.
Enterprise value-$210.4KMarket cap + total debt - cash - short-term investments.
P/E0.03xMarket cap / net income. Only when net income is positive.
P/S51.4xMarket cap / revenue.
P/B0.52xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.04xMarket cap / tangible book value, when positive.
FCF yield-494.0%Free cash flow / market cap.
Earnings yield3,212.0%Net income / market cap (the inverse of P/E).
What was VisionSys AI Inc's revenue in fiscal 2025?

VisionSys AI Inc reported revenue of $149.0K for fiscal 2025, 99.9% lower than the year before.

Was VisionSys AI Inc profitable in fiscal 2025?

Yes. Net income was $245.8M, a net margin of 164,963.8%.

How much free cash flow did VisionSys AI Inc generate in fiscal 2025?

Cash from operations of $26.9M minus capital expenditures of $10.9M left free cash flow of -$37.8M.

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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