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Financial statements

YD Bio Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data YD Bio 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

FY2023FY2025FY2025
Revenue0.350.510.6
Cost of revenue0.20.360.43
Gross profit0.150.160.17
Research and development0.491.6
Selling and marketing0.0100.17
General and administrative0.151.123.66
Operating expenses0.161.625.44
Operating income-0.01-1.46-5.27
Interest expense00
Interest income00.010.08
Other non-operating income0.030.08-3.04
Pre-tax income0.02-1.39-8.31
Income tax00.03-0
Net income0.01-1.41-8.31
EBITDA-0.01-1.45-5.26
EPS, basic0.00-0.02-0.12
EPS, diluted0.00-0.02-0.12
Shares, basic (weighted)64.764.766.7
Shares, diluted (weighted)64.764.766.7

Balance sheet

FY2023FY2025FY2025
Cash and equivalents0.093.136.01
Receivables0.090.17
Inventory0.041.88
Other current assets0.191.32
Total current assets3.479.67
Property, plant and equipment0.060.06
Lease right-of-use assets0.020.01
Intangible assets2.682.61
Total assets6.8613.8
Accounts payable0.030.41
Accrued liabilities0.150.4
Deferred revenue0.030.03
Total current liabilities0.261.64
Long-term debt0.01
Lease liabilities0.01
Total liabilities0.2716.6
Total debt0.01
Paid-in capital8.477.16
Retained earnings-1.93-10.2
Other comprehensive income0.050.21
Shareholders' equity0.026.59-2.86
Total equity0.026.59-2.86
Total liabilities and equity6.8613.8
Shares outstanding64.770.8

Cash flow statement

FY2023FY2025FY2025
Net income0.01-1.41-8.31
Depreciation and amortization00.010.02
Deferred income tax00.03-0
Change in receivables-0.060.01-0.08
Change in inventory-0.030.03-1.84
Change in payables0.010.010.39
Cash from operations-0.06-1.22-6.6
Capital expenditures-0-0.07-1.44
Cash from investing-0-2.9-1.44
Debt repaid-0.03-0.03
Stock issued7.5513.2
Cash from financing0.117.1110.9
Net change in cash0.063.052.88
Free cash flow-0.06-1.3-8.04
Interest paid00

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $5.73 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin28.1%Gross profit / revenue.
Operating margin-883.3%Operating income / revenue.
EBITDA margin-880.6%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-1,393.0%Pre-tax income / revenue.
Net margin-1,393.0%Net income / revenue.
FCF margin-1,347.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-1,105.0%Cash from operations / revenue.
Return on assets (ROA)-80.5%Net income / average total assets.
R&D / revenue268.4%Research and development expense / revenue.
Capex / revenue241.3%Capital expenditures / revenue.
D&A / revenue2.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y16.9%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y7.8%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-143.3%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y100.7%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y3.1%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 ratio5.88xCurrent assets / current liabilities.
Quick ratio3.76x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio3.66x(Cash + short-term investments) / current liabilities.
Debt / assets0.0%Total debt / total assets.
Liabilities / assets120.7%Total liabilities / total assets.
Net debt-$6.0MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$8.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets18.9%(Goodwill + intangible assets) / total assets.
Tangible book value-$5.5MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.06xRevenue / average total assets.
Fixed asset turnover9.65xRevenue / average property, plant and equipment.
Inventory turnover0.45xCost of revenue / average inventory.
Days inventory815 days365 x average inventory / cost of revenue.
Receivables turnover4.70xRevenue / average receivables.
Days sales outstanding78 days365 x average receivables / revenue.
Days payables187 days365 x average accounts payable / cost of revenue.
Cash conversion cycle705 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.12Net 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-$0.12Net income per basic share, as reported (split-adjusted).
Revenue per share$0.01Revenue / diluted weighted shares.
FCF per share-$0.12Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.10Cash from operations / diluted weighted shares.
Book value per share-$0.04Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.08Tangible book value / shares outstanding.
Cash per share$0.08(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$405.9MShare price x shares outstanding.
Enterprise value$399.9MMarket cap + total debt - cash - short-term investments.
P/S680xMarket cap / revenue.
EV/Sales670xEnterprise value / revenue.
FCF yield-2.0%Free cash flow / market cap.
Earnings yield-2.0%Net income / market cap (the inverse of P/E).
What was YD Bio Ltd's revenue in fiscal 2025?

YD Bio Ltd reported revenue of $596.8K for fiscal 2025, 16.9% higher than the year before.

Was YD Bio Ltd profitable in fiscal 2025?

No. It reported a net loss of $8.3M.

How much free cash flow did YD Bio Ltd generate in fiscal 2025?

Cash from operations of $6.6M minus capital expenditures of $1.4M left free cash flow of -$8.0M.

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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