Bio Essence Financials
Financial Health Signals
Bio Essence passes 5 of 9 financial strength tests. 2 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.
For every $1 of reported earnings, Bio Essence generates $-0.48 in operating cash flow ($624K OCF vs -$1.3M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Bio Essence earns $-213.4 in operating income for every $1 of interest expense (-$459K vs $2K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
This page shows Bio Essence (BIOE) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 5 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Key Financial Metrics
Bio Essence generated $324K in revenue in fiscal year 2024. This represents a decrease of 41.3% from the prior year.
Bio Essence's EBITDA was -$459K in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 34.5% from the prior year.
Bio Essence reported -$1.3M in net income in fiscal year 2024. This represents a decrease of 34.7% from the prior year.
Bio Essence earned $-0.03 per diluted share (EPS) in fiscal year 2024. This represents an increase of 0.0% from the prior year.
Bio Essence held $1K in cash against $56K in long-term debt as of fiscal year 2024.
Bio Essence had 38M shares outstanding in fiscal year 2024. This represents an increase of 0.0% from the prior year.
Bio Essence's gross margin was 67.0% in fiscal year 2024, indicating the percentage of revenue retained after direct costs. This is up 16.7 percentage points from the prior year.
Bio Essence's operating margin was -141.8% in fiscal year 2024, reflecting core business profitability. This is down 79.2 percentage points from the prior year.
Bio Essence's net profit margin was -404.0% in fiscal year 2024, showing the share of revenue converted to profit. This is down 227.8 percentage points from the prior year.
BIOE Income Statement
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q4'23 | Q3'23 | Q2'23 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $137K-47.2% | $259K+1067.8% | $22K-83.5% | $135K+223.0% | $42K | N/A | $156K-40.0% | $260K |
| Cost of Revenue | $41K-54.6% | $90K+5551.4% | $2K-97.0% | $54K+329.3% | $13K | N/A | $135K-9.6% | $150K |
| Gross Profit | $96K-43.2% | $169K+719.1% | $21K-74.6% | $81K+177.5% | $29K | N/A | $20K-81.5% | $110K |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $81K-24.7% | $107K-52.3% | $225K-1.0% | $227K+17.1% | $194K | N/A | $83K+91.5% | $43K |
| Operating Income | $14K-76.7% | $61K+129.9% | -$205K-40.0% | -$146K+11.3% | -$165K | N/A | -$83K-91.5% | -$43K |
| Interest Expense | $556+1.6% | $547+0.7% | $543+1.3% | $536-0.6% | $539 | N/A | $548-88.2% | $5K |
| Income Tax | N/A | $800 | N/A | N/A | $800 | N/A | N/A | $2K |
| Net Income | $13K-78.3% | $60K+129.1% | -$206K+82.8% | -$1.2M-456.1% | -$216K | N/A | -$315K-10.7% | -$285K |
| EPS (Diluted) | $0.00 | $0.00+100.0% | $-0.01+66.7% | $-0.03-200.0% | $-0.01 | N/A | $-0.010.0% | $-0.01 |
BIOE Balance Sheet
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q4'23 | Q3'23 | Q2'23 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $185K+63.8% | $113K-69.2% | $366K+30.1% | $281K-86.6% | $2.1M-24.0% | $2.8M+34.6% | $2.0M+37.2% | $1.5M |
| Current Assets | $184K+63.9% | $112K-69.2% | $365K+30.2% | $281K-69.4% | $917K+205.6% | $300K+30.8% | $229K+8.1% | $212K |
| Cash & Equivalents | $29K | N/A | N/A | $1K-85.6% | $9K+8223.7% | $114+28.1% | $89-83.5% | $541 |
| Inventory | N/A | N/A | N/A | N/A | N/A | $143K+14.4% | $125K-23.1% | $163K |
| Accounts Receivable | $5K0.0% | $5K-39.3% | $8K+59.9% | $5K-35.1% | $8K-77.5% | $35K+167.4% | $13K+22.3% | $11K |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $3.3M+1.8% | $3.2M-8.8% | $3.5M+8.9% | $3.3M-15.3% | $3.8M-13.2% | $4.4M+25.7% | $3.5M+32.9% | $2.6M |
| Current Liabilities | $3.2M+5.2% | $3.1M-5.2% | $3.2M+15.6% | $2.8M-9.9% | $3.1M+26.9% | $2.5M+11.7% | $2.2M+44.1% | $1.5M |
| Long-Term Debt | $58K-0.5% | $58K+3.5% | $56K-0.6% | $56K | N/A | N/A | N/A | N/A |
| Total Equity | -$3.1M+0.4% | -$3.1M+1.9% | -$3.2M-6.9% | -$3.0M-70.4% | -$1.7M-4.9% | -$1.7M-13.2% | -$1.5M-27.3% | -$1.2M |
| Retained Earnings | -$10.6M+0.1% | -$10.6M+0.6% | -$10.7M-2.0% | -$10.4M-13.3% | -$9.2M-0.9% | -$9.1M-2.2% | -$8.9M-3.6% | -$8.6M |
BIOE Cash Flow Statement
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q4'23 | Q3'23 | Q2'23 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $187K+11.4% | $168K+743.7% | -$26K-106.2% | $423K+2670.0% | $15K+107.5% | -$204K+40.8% | -$345K-40.8% | -$245K |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A | $0 | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A | -$204K | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | N/A | N/A | -$88K | N/A | N/A |
| Financing Cash Flow | -$158K+5.7% | -$168K-779.4% | $25K+105.5% | -$452K-7675.3% | -$6K-102.0% | $292K-16.1% | $348K+41.8% | $245K |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
BIOE Financial Ratios
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q4'23 | Q3'23 | Q2'23 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 70.0%+4.9pp | 65.1%-27.7pp | 92.8%+32.6pp | 60.1%-9.9pp | 70.0% | N/A | 13.0%-29.3pp | 42.3% |
| Operating Margin | 10.4%-13.2pp | 23.6%+947.9pp | -924.3%-815.6pp | -108.7%+287.0pp | -395.8% | N/A | -53.1%-36.5pp | -16.6% |
| Net Margin | 9.5%-13.6pp | 23.1%+950.4pp | -927.3%-36.7pp | -890.6%-373.3pp | -517.3% | N/A | -202.2%-92.6pp | -109.6% |
| Return on Equity | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | 7.0%-46.1pp | 53.1%+109.4pp | -56.3%+111.3pp | -167.5%-157.2pp | -10.3% | N/A | -15.4%+3.7pp | -19.0% |
| Current Ratio | 0.06+0.0 | 0.04-0.1 | 0.11+0.0 | 0.10-0.2 | 0.29+0.2 | 0.12+0.0 | 0.10-0.0 | 0.14 |
| Debt-to-Equity | -0.020.0 | -0.020.0 | -0.020.0 | -0.02+2.2 | -2.20+0.5 | -2.66-0.3 | -2.40-0.1 | -2.30 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$3.0M), 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 (0.10), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Frequently Asked Questions
What is Bio Essence's annual revenue?
Bio Essence (BIOE) reported $324K in total revenue for fiscal year 2024. This represents a -41.3% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Bio Essence's revenue growing?
Bio Essence (BIOE) revenue declined by 41.3% year-over-year, from $552K to $324K in fiscal year 2024.
Is Bio Essence profitable?
No, Bio Essence (BIOE) reported a net income of -$1.3M in fiscal year 2024, with a net profit margin of -404.0%.
What is Bio Essence's earnings per share (EPS)?
Bio Essence (BIOE) reported diluted earnings per share of $-0.03 for fiscal year 2024. This represents a 0.0% change compared to the previous fiscal year. 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 Bio Essence's EBITDA?
Bio Essence (BIOE) had EBITDA of -$459K in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.
How much debt does Bio Essence have?
As of fiscal year 2024, Bio Essence (BIOE) had $1K in cash and equivalents against $56K in long-term debt.
What is Bio Essence's gross margin?
Bio Essence (BIOE) had a gross margin of 67.0% in fiscal year 2024, indicating the percentage of revenue retained after direct costs of goods sold.
What is Bio Essence's operating margin?
Bio Essence (BIOE) had an operating margin of -141.8% in fiscal year 2024, reflecting the profitability of core business operations before interest and taxes.
What is Bio Essence's net profit margin?
Bio Essence (BIOE) had a net profit margin of -404.0% in fiscal year 2024, representing the share of revenue converted into profit after all expenses.
What is Bio Essence's operating cash flow?
Bio Essence (BIOE) generated $624K in operating cash flow during fiscal year 2024, representing cash generated from core business activities.
What are Bio Essence's total assets?
Bio Essence (BIOE) had $281K in total assets as of fiscal year 2024, including both current and long-term assets.
How many shares does Bio Essence have outstanding?
Bio Essence (BIOE) had 38M shares outstanding as of fiscal year 2024.
What is Bio Essence's current ratio?
Bio Essence (BIOE) had a current ratio of 0.10 as of fiscal year 2024, which is below 1.0, which may suggest potential liquidity concerns.
What is Bio Essence's debt-to-equity ratio?
Bio Essence (BIOE) had a debt-to-equity ratio of -0.02 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Bio Essence's return on assets (ROA)?
Bio Essence (BIOE) had a return on assets of -465.7% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.
Why is Bio Essence's debt-to-equity ratio negative or unusual?
Bio Essence (BIOE) has negative shareholder equity of -$3.0M as of fiscal year 2024, 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.
What is Bio Essence's Piotroski F-Score?
Bio Essence (BIOE) has a Piotroski F-Score of 5 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Bio Essence's earnings high quality?
Bio Essence (BIOE) has an earnings quality ratio of -0.48x, considered mixed quality. 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.
Can Bio Essence cover its interest payments?
Bio Essence (BIOE) has an interest coverage ratio of -213.4x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.