Inflection Point Acquisition Corp IV Financials
This page shows Inflection Point Acquisition Corp IV (BACQ) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
Financial Health Signals
For every $1 of reported earnings, Inflection Point Acquisition Corp IV generates $-0.22 in operating cash flow (-$1.3M OCF vs $6.0M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Inflection Point Acquisition Corp IV reported $6.0M in net income in fiscal year 2025.
Inflection Point Acquisition Corp IV earned $0.18 per diluted share (EPS) in fiscal year 2025.
Inflection Point Acquisition Corp IV held $2.1M in cash against $0 in long-term debt as of fiscal year 2025.
Inflection Point Acquisition Corp IV had 25M shares outstanding in fiscal year 2025.
BACQ Income Statement
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $2.6M+631.1% | $358K+49.5% | $239K | N/A | $47K |
| Operating Income | -$2.6M-631.1% | -$358K-49.5% | -$239K | N/A | -$47K |
| Interest Expense | N/A | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A |
| Net Income | $84K-96.4% | $2.3M-4.5% | $2.4M | N/A | -$47K |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A |
BACQ Balance Sheet
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Total Assets | $261.1M+0.8% | $259.1M+1.0% | $256.6M+0.9% | $254.2M+86016.0% | $295K |
| Current Assets | $1.3M-32.9% | $2.0M-7.1% | $2.1M-7.7% | $2.3M+197508.7% | $1K |
| Cash & Equivalents | $1.0M-40.1% | $1.8M-6.3% | $1.9M-11.2% | $2.1M | N/A |
| Inventory | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $271.6M+1.7% | $267.0M+1.1% | $264.2M+1.0% | $261.6M+75147.4% | $348K |
| Current Liabilities | $3.1M+155.8% | $1.2M+13.6% | $1.1M-0.3% | $1.1M | N/A |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$10.5M-32.8% | -$7.9M-4.5% | -$7.6M-3.0% | -$7.4M-13948.3% | -$52K |
| Retained Earnings | -$10.5M-32.8% | -$7.9M-4.5% | -$7.6M-3.0% | -$7.4M-9413.5% | -$77K |
BACQ Cash Flow Statement
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Operating Cash Flow | -$704K-499.8% | -$117K+50.4% | -$237K | N/A | N/A |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Financing Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A |
BACQ Financial Ratios
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | 0.0%-0.9pp | 0.9%-0.1pp | 0.9% | N/A | -16.1% |
| Current Ratio | 0.43-1.2 | 1.62-0.4 | 1.99-0.2 | 2.14 | N/A |
| Debt-to-Equity | -25.79+7.9 | -33.68+1.2 | -34.84+0.7 | -35.52-28.9 | -6.63 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$11.2M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Note: The current ratio is below 1.0 (0.27), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Frequently Asked Questions
Is Inflection Point Acquisition Corp IV profitable?
Yes, Inflection Point Acquisition Corp IV (BACQ) reported a net income of $6.0M in fiscal year 2025.
What is Inflection Point Acquisition Corp IV's earnings per share (EPS)?
Inflection Point Acquisition Corp IV (BACQ) reported diluted earnings per share of $0.18 for fiscal year 2025. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.
What is Inflection Point Acquisition Corp IV's operating cash flow?
Inflection Point Acquisition Corp IV (BACQ) generated -$1.3M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Inflection Point Acquisition Corp IV's total assets?
Inflection Point Acquisition Corp IV (BACQ) had $263.1M in total assets as of fiscal year 2025, including both current and long-term assets.
How many shares does Inflection Point Acquisition Corp IV have outstanding?
Inflection Point Acquisition Corp IV (BACQ) had 25M shares outstanding as of fiscal year 2025.
What is Inflection Point Acquisition Corp IV's current ratio?
Inflection Point Acquisition Corp IV (BACQ) had a current ratio of 0.27 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is Inflection Point Acquisition Corp IV's debt-to-equity ratio?
Inflection Point Acquisition Corp IV (BACQ) had a debt-to-equity ratio of -24.57 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Inflection Point Acquisition Corp IV's return on assets (ROA)?
Inflection Point Acquisition Corp IV (BACQ) had a return on assets of 2.3% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Inflection Point Acquisition Corp IV's cash runway?
Based on fiscal year 2025 data, Inflection Point Acquisition Corp IV (BACQ) had $2.1M in cash against an annual operating cash burn of $1.3M. This gives an estimated cash runway of approximately 19 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
Why is Inflection Point Acquisition Corp IV's debt-to-equity ratio negative or unusual?
Inflection Point Acquisition Corp IV (BACQ) has negative shareholder equity of -$11.2M as of fiscal year 2025, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
Are Inflection Point Acquisition Corp IV's earnings high quality?
Inflection Point Acquisition Corp IV (BACQ) has an earnings quality ratio of -0.22x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.