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Financial statements

XChange TEC.INC financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data XChange TEC.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
Revenue17317816191.741.151.3
Cost of revenue18317714710039.250.2
Gross profit-9.960.6713.4-8.251.921.12
Research and development6.583.671.210.390
Selling and marketing18.99.352.04001.61.39
General and administrative15.115.133.78.743.522.294.56
Operating expenses85.8102
Operating income-62.7-221-62-34.3-3.53-83.9-101
Interest expense0.223.723.87
Other non-operating income0-3.39-3.94
Pre-tax income-69.7-226-88.3115-3.74-87.3-105
Income tax0.0100.0100.080.01
Income from continuing operations-3.74
Net income to minority interests-0.01-0.01-0-0.01
Net income-69.7-226-88.3115-9.77-32.3-105
EBITDA-32.6-182-49.7-30.4-83.9
EPS, basic-0.26-0.17-0.060.010.000.000.00
EPS, diluted-0.26-0.17-0.060.010.000.000.00
Shares, basic (weighted)4301,351146,0691,025,84228.123850,254
Shares, diluted (weighted)4301,351146,0691,025,84228.123850,254

Balance sheet

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents22.43.372.530.390.051.151.53
Short-term investments0.290.27
Receivables0.180.290.060.115.173.3
Other current assets20.51522.28.30.181.070.15
Total current assets83.529.927.41011.79.645.6
Property, plant and equipment16652.76.040.0700
Lease right-of-use assets0.140.08
Goodwill1013.27
Intangible assets0.1832.723.71.890.1
Other non-current assets0.838.421.481.46
Total assets25212558.613.411.71129.75
Accounts payable38.843.449.717.20.035.274.14
Deferred revenue1122.530.418.3
Short-term debt44.611286.715.56.094.574.57
Total current liabilities23728936494191133
Long-term debt59.968.531.2
Lease liabilities0.080.05
Total liabilities3654194449499.9191133
Total debt59.968.531.2
Paid-in capital307286415406447487
Retained earnings-318-561-680-500-498-550-647
Treasury stock-43.9-0
Other comprehensive income-0.832.76.024.143.4715.111.2
Shareholders' equity-314-295-387-80.5-88.2-79.3-124
Minority interests1.351.421.49
Total equity-313-294-386-80.5-88.2-79.3-124
Total liabilities and equity25212558.613.411.71129.75
Shares outstanding4301,3591,647

Cash flow statement

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-69.7-226-88.3115-9.77-32.3-105
Depreciation and amortization30.138.712.33.850.01
Stock-based compensation1.142.362.451.370.660.36
Deferred income tax0.07
Change in receivables-0.12-0.10.24-0.06-2.411.82
Change in payables0.033.45-1.05
Cash from operations-12.38.08-17-5.57-5.46-1.39-1.64
Capital expenditures-47.8-14.6
Acquisitions-5.8-1
Purchases of investments-0.11-1.24
Cash from investing-49.2-20.4-1-1.611.45-0.07
Stock issued-27.3
Cash from financing79.7-1815.84.125.191.242.64
Exchange rate effect0.3-0.10.560.42-0.54
Net change in cash18.5-30.4-1.69-2.3-0.241.710.39
Free cash flow-60.1-6.53
Interest paid11.12.450.16
Income taxes paid0.010.010-0.010.03

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.35 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin2.2%Gross profit / revenue.
Operating margin-197.2%Operating income / revenue.
Pre-tax margin-204.9%Pre-tax income / revenue.
Net margin-204.9%Net income / revenue.
Operating cash flow margin-3.2%Cash from operations / revenue.
Return on assets (ROA)-173.3%Net income / average total assets.

Growth

MetricValueHow it is calculated
Revenue growth, 1y24.9%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-17.6%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-22.0%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-41.4%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 5y11.0%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-91.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-10.1%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-40.0%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y20,993.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y-63.4%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, 5y106.1%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 ratio0.04xCurrent assets / current liabilities.
Quick ratio0.04x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.01x(Cash + short-term investments) / current liabilities.
Liabilities / assets1,369.0%Total liabilities / total assets.
Interest coverage-26.2xOperating income / interest expense.
Working capital-$127.7MCurrent assets - current liabilities.
Goodwill and intangibles / assets34.5%(Goodwill + intangible assets) / total assets.
Tangible book value-$127.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.85xRevenue / average total assets.
Fixed asset turnover51,309xRevenue / average property, plant and equipment.
Receivables turnover12.1xRevenue / average receivables.
Days sales outstanding30 days365 x average receivables / revenue.
Days payables34 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted$0.00Net 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$0.00Net income per basic share, as reported (split-adjusted).
Revenue per share$0.00Revenue / diluted weighted shares.
Operating cash flow per share-$0.00Cash from operations / diluted weighted shares.
Book value per share-$0.00Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.00Tangible book value / shares outstanding.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$121.1MShare price x shares outstanding.
Enterprise value$119.3MMarket cap + total debt - cash - short-term investments.
P/S2.36xMarket cap / revenue.
EV/Sales2.33xEnterprise value / revenue.
Earnings yield-86.8%Net income / market cap (the inverse of P/E).
What was XChange TEC.INC's revenue in fiscal 2025?

XChange TEC.INC reported revenue of $51.3M for fiscal 2025, 24.9% higher than the year before.

Was XChange TEC.INC profitable in fiscal 2025?

No. It reported a net loss of $105.1M.

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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