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Financial statements

VS MEDIA Holdings Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data VS MEDIA Holdings 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

FY2021FY2023FY2023FY2024FY2025
Revenue10.99.037.998.257.52
Cost of revenue8.666.746.356.555.74
Gross profit2.282.281.641.691.78
Selling and marketing0.190.070.220.490.97
General and administrative2.163.866.977.166.76
Operating expenses2.353.938.058.68.21
Operating income-0.07-1.64-6.41-6.9-6.43
Interest expense0.190.210.290.410.16
Interest income00.010.010.01
Other non-operating income-0.14-0.16-0.18-0.39-2.19
Pre-tax income-0.21-1.81-6.59-7.29-8.61
Net income-0.233.53-6.59-7.29-8.61
EBITDA0.01-1.55-6.32-6.9-6.41
EPS, basic-1.3724.58-46.16-46.08-5.20
EPS, diluted-1.3724.58-46.16-46.08-5.20
Shares, basic (weighted)0.150.140.140.161.66
Shares, diluted (weighted)0.150.140.140.161.66
Dividend per share0.000.000.000.00

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents0.821.50.780.98
Receivables2.571.922.131.360.75
Other current assets1.213.942.570.1
Total current assets7.299.994.767.39
Property, plant and equipment0.030.020.010.02
Lease right-of-use assets0.10.030.260.21
Goodwill1.12
Intangible assets0.060.040.93
Long-term investments0.11.71
Total assets7.5910.17.189.33
Accounts payable1.041.84
Deferred revenue0.060.140.090.07
Total current liabilities5.315.685.75.04
Lease liabilities0.030.20.16
Total liabilities5.975.895.95.2
Paid-in capital16.217.121.633.1
Retained earnings-14.6-21.2-28.5-37.1
Other comprehensive income0.020.280.140.08
Shareholders' equity-31.624.191.284.14
Total equity-31.624.191.284.14
Total liabilities and equity7.5910.17.189.33
Shares outstanding1

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income-0.233.53-6.59-7.29-8.61
Depreciation and amortization0.080.090.10.010.01
Stock-based compensation0.860.950.48
Change in receivables-0.30.48-0.210.750.61
Change in inventory0.070.01
Change in payables0.05-0.250.8-0.86-0.11
Cash from operations-1.37-2.05-7.25-1.49-3.51
Capital expenditures-0.04-0-0-0.02
Cash from investing-0.042.17-0-0.07-5.19
Stock issued0.5
Cash from financing1.47-0.377.660.979.06
Net change in cash0.06-0.250.41-0.590.36
Free cash flow-1.41-7.25-1.49-3.53
Interest paid0.190.210.290.410.16
Income taxes paid000

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.00 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin23.7%Gross profit / revenue.
Operating margin-85.4%Operating income / revenue.
EBITDA margin-85.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-114.5%Pre-tax income / revenue.
Net margin-114.5%Net income / revenue.
FCF margin-46.9%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-46.7%Cash from operations / revenue.
Return on equity (ROE)-317.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-104.3%Net income / average total assets.
Return on invested capital (ROIC)-277.0%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%.
Stock-based pay / revenue6.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.2%Capital expenditures / revenue.
D&A / revenue0.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-8.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-5.9%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y5.3%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-7.9%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y223.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y36.7%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y29.9%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y7.1%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y946.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y126.3%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.47xCurrent assets / current liabilities.
Quick ratio0.34x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.19x(Cash + short-term investments) / current liabilities.
Liabilities / assets55.7%Total liabilities / total assets.
Interest coverage-39.4xOperating income / interest expense.
Working capital$2.3MCurrent assets - current liabilities.
Tangible book value$4.1MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.91xRevenue / average total assets.
Fixed asset turnover482xRevenue / average property, plant and equipment.
Receivables turnover7.13xRevenue / average receivables.
Days sales outstanding51 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$5.20Net 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-$5.20Net income per basic share, as reported (split-adjusted).
Revenue per share$4.54Revenue / diluted weighted shares.
FCF per share-$2.13Free cash flow / diluted weighted shares.
Operating cash flow per share-$2.12Cash from operations / diluted weighted shares.
Book value per share$2.50Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$2.50Tangible book value / shares outstanding.
Cash per share$0.59(Cash + short-term investments) / shares outstanding.
Dividend per share$0.00Dividend declared per common share (paid, when declared is not tagged).

Valuation

MetricValueHow it is calculated
Market cap$2.8MShare price x shares outstanding.
Enterprise value$1.8MMarket cap + total debt - cash - short-term investments.
P/S0.37xMarket cap / revenue.
P/B0.66xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.66xMarket cap / tangible book value, when positive.
EV/Sales0.24xEnterprise value / revenue.
FCF yield-128.3%Free cash flow / market cap.
Earnings yield-313.1%Net income / market cap (the inverse of P/E).
What was VS MEDIA Holdings Ltd's revenue in fiscal 2025?

VS MEDIA Holdings Ltd reported revenue of $7.5M for fiscal 2025, 8.8% lower than the year before.

Was VS MEDIA Holdings Ltd profitable in fiscal 2025?

No. It reported a net loss of $8.6M.

How much free cash flow did VS MEDIA Holdings Ltd generate in fiscal 2025?

Cash from operations of $3.5M minus capital expenditures of $16.0K left free cash flow of -$3.5M.

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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