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Financial statements

X Financial financial statements

Income statement, balance sheet and cash flow statement for the last 8 fiscal years, taken from the XBRL data X Financial 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

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue5154443365695176788041,092
Cost of revenue172235317308308404238289
Gross profit34220918.6261208274566803
Selling and marketing29.914.85.463.272.241.77
General and administrative3232.727.529.524.926.324.128.5
Operating income185117-219206157202257233
Interest income0.01
Other non-operating income-0.863.751.955.15.93.431.8518.9
Pre-tax income15895.4-245187177198260250
Income tax30.5-13.44657.956.535.155.641.7
Net income to minority interests-0.010.030.01-000
Net income128111-201130118167211209
EBITDA187118-217207158203258235
EPS, basic0.450.35-0.620.390.370.580.730.86
EPS, diluted0.420.35-0.620.380.370.570.720.84
Shares, basic (weighted)287314321329316288289244
Shares, diluted (weighted)304320321337322291293249
Dividend per share0.060.030.09

Balance sheet

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents15614511491.887.3168135141
Short-term investments0.92
Other current assets16.86.411.751.041.62.210.751.15
Property, plant and equipment3.382.891.710.970.851.222.173.42
Lease right-of-use assets8.946.933.959.097.135.386.4
Intangible assets4.135.055.745.785.35.185.015.6
Long-term investments41.84245.387.971.969.568.273.7
Other non-current assets0.999.887.894.919.747.786.167.63
Total assets6741,1891,1491,1521,2811,6411,6192,097
Short-term debt4558.6
Other non-current liabilities6.084.231.897.425.293.774.98
Total liabilities163562678528592817667977
Paid-in capital411429470496463450439466
Retained earnings93.1188-2.23127235379572784
Treasury stock-18.1-15.7-69.8-138
Other comprehensive income7.649.643.230.999.229.7911.19.11
Shareholders' equity5126274716246898249531,121
Minority interests0.150.180.2
Total equity5056694835776698249941,121
Total liabilities and equity6741,1891,1491,1521,2811,6411,6192,097
Shares outstanding304321323329288294251235

Cash flow statement

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income128111-201130118167211209
Depreciation and amortization1.41.631.831.280.960.740.991.6
Stock-based compensation2522.612.313.97.7665.58.72
Deferred income tax-0.46-23.7-21.852.328.4-4.12-3.73-36.9
Cash from operations0.7886.3-10470.546.8115209210
Capital expenditures-5.62-2.18-0.82-0.41-0.88-1.19-1.95-3.13
Purchases of investments-0.92-49.4-57.1-17.2-40.3
Sales and maturities of investments54.74.97
Cash from investing60-442-568-368-132-15616.7-152
Stock issued0.870.090.460.040.150.022.73
Share buybacks-21.3-3.5-25-105
Dividends paid-14.8-8.23-16-22.1
Cash from financing26.438968820483.6173-26511.3
Exchange rate effect-0.911.53-4.35-1.474.240.320.94-1.18
Net change in cash86.434.812-95.22.16132-38.867.5
Free cash flow-4.8484.1-10570.145.9113207207
Interest paid0.51.751.050.293.273.314.15
Income taxes paid43.96.1816.54.865.4214.439.647.6

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $5.26 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin73.6%Gross profit / revenue.
Operating margin21.3%Operating income / revenue.
EBITDA margin21.5%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin22.9%Pre-tax income / revenue.
Net margin19.2%Net income / revenue.
FCF margin18.9%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin19.2%Cash from operations / revenue.
Effective tax rate16.7%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)20.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)11.3%Net income / average total assets.
Return on invested capital (ROIC)21.6%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 / revenue0.8%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.3%Capital expenditures / revenue.
D&A / revenue0.1%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y35.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y28.4%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y26.6%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y41.9%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y56.8%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y112.3%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating income growth, 1y-9.2%Operating income vs the same period a year earlier. Only from a positive base.
Operating income CAGR, 3y14.1%Compound annual growth of operating income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EBITDA growth, 1y-8.9%EBITDA vs the same period a year earlier. Only from a positive base.
EBITDA CAGR, 3y14.1%Compound annual growth of ebitda over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y-0.7%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y21.2%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS growth, 1y16.7%EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y31.4%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y0.6%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y64.9%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow growth, 1y-0.0%Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y65.1%Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Dividend per share growth, 1y216.8%Dividend per share vs the same period a year earlier. Only from a positive base.
Book value growth, 1y17.6%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y17.6%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y18.9%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y29.5%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y17.8%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y12.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y-15.0%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-8.2%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, 5y-4.9%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
Liabilities / assets46.6%Total liabilities / total assets.
Goodwill and intangibles / assets0.3%(Goodwill + intangible assets) / total assets.
Tangible book value$1.12BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.59xRevenue / average total assets.
Fixed asset turnover391xRevenue / average property, plant and equipment.
FCF conversion98.7%Free cash flow / net income, when net income is positive.
Capex / operating cash flow1.5%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.84Net 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$0.86Net income per basic share, as reported (split-adjusted).
Revenue per share$4.38Revenue / diluted weighted shares.
FCF per share$0.83Free cash flow / diluted weighted shares.
Operating cash flow per share$0.84Cash from operations / diluted weighted shares.
Book value per share$4.78Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$4.75Tangible book value / shares outstanding.
Cash per share$0.60(Cash + short-term investments) / shares outstanding.
Dividend per share$0.09Dividend declared per common share (paid, when declared is not tagged).
Payout ratio10.6%Dividends paid / net income, when net income is positive.
Dividends / FCF10.7%Dividends paid / free cash flow, when free cash flow is positive.
Buybacks / FCF50.8%Share buybacks / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$288.2MShare price x shares outstanding.
Enterprise value$146.9MMarket cap + total debt - cash - short-term investments.
P/E1.38xMarket cap / net income. Only when net income is positive.
P/S0.26xMarket cap / revenue.
P/B0.26xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.26xMarket cap / tangible book value, when positive.
P/FCF1.39xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF1.37xMarket cap / cash from operations, when positive.
EV/Sales0.13xEnterprise value / revenue.
EV/EBIT0.63xEnterprise value / operating income, when both are positive.
EV/EBITDA0.63xEnterprise value / EBITDA, when both are positive.
EV/FCF0.71xEnterprise value / free cash flow, when both are positive.
FCF yield71.7%Free cash flow / market cap.
Earnings yield72.7%Net income / market cap (the inverse of P/E).
Dividend yield7.7%Dividends paid over the period / market cap.
Shareholder yield44.1%(Dividends paid + share buybacks) / market cap.
PEG0.04xP/E / EPS growth per year over 3 years (in percent). Only when both are positive.
What was X Financial's revenue in fiscal 2025?

X Financial reported revenue of $1.09B for fiscal 2025, 35.8% higher than the year before.

Was X Financial profitable in fiscal 2025?

Yes. Net income was $209.4M, a net margin of 19.2%.

How much free cash flow did X Financial generate in fiscal 2025?

Cash from operations of $209.9M minus capital expenditures of $3.1M left free cash flow of $206.7M.

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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