Bio Essence Financials
This page shows Bio Essence (BIOE) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 6 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).
Profitability snapped positive in FY2025, but the business still operates with extreme short-term balance-sheet strain despite stronger cash conversion.
The move from-$1.03M of operating cash burn in FY2023 to$1.57M of operating cash generation in FY2025 suggests the turnaround was not just accounting noise, because cash flow and reported profit improved together. But that improvement did not yet repair the balance sheet: financing outflows of-$1.57M in FY2025 coincided with a current ratio of only 0.2x, meaning the business still runs with very little short-term cushion.
FY2024 already showed a high gross margin of
The balance sheet remains the weak link: total liabilities were
Financial Health Signals
Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →
Health score ≠ stock price. This rates the quality of Bio Essence's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Bio Essence has an operating margin of 47.4%, meaning the company retains $47 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is up from -141.8% the prior year.
Bio Essence's revenue surged 485.8% year-over-year to $1.9M, reflecting rapid business expansion. This strong growth earns a score of 100/100.
Bio Essence's current ratio of 0.17 is below the typical benchmark, resulting in a score of 0/100. This tight liquidity could limit financial flexibility if cash inflows slow.
Bio Essence scores -22.39, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($14.4M) relative to total liabilities ($2.5M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.
Bio Essence passes 9 of 9 financial strength tests. All 4 profitability signals pass (positive income, cash flow, and earnings quality), all 3 leverage/liquidity signals pass, both operating efficiency signals pass.
For every $1 of reported earnings, Bio Essence generates $1.75 in operating cash flow ($1.6M OCF vs $896K net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.
Bio Essence earns $411.7 in operating income for every $1 of interest expense ($900K vs $2K). This wide margin provides strong safety for debt servicing, even if earnings decline temporarily.
Key Financial Metrics
Earnings & Revenue
Bio Essence generated $1.9M in revenue in fiscal year 2025. This represents an increase of 485.8% from the prior year.
Bio Essence's EBITDA was $900K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 296.3% from the prior year.
Bio Essence reported $896K in net income in fiscal year 2025. This represents an increase of 168.5% from the prior year.
Bio Essence earned $0.02 per diluted share (EPS) in fiscal year 2025. This represents an increase of 166.7% from the prior year.
Cash & Balance Sheet
Bio Essence had 38M shares outstanding in fiscal year 2025. This represents an increase of 0.0% from the prior year.
Margins & Returns
Bio Essence's gross margin was 75.3% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 8.3 percentage points from the prior year.
Bio Essence's operating margin was 47.4% in fiscal year 2025, reflecting core business profitability. This is up 189.3 percentage points from the prior year.
Bio Essence's net profit margin was 47.2% in fiscal year 2025, showing the share of revenue converted to profit. This is up 451.2 percentage points from the prior year.
Capital Allocation
BIOE Income Statement
| Metric | Q2'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $501K-66.2% | $1.5M+981.5% | $137K-47.2% | $259K+1067.8% | $22K | N/A | $135K+223.0% | $42K |
| Cost of Revenue | $181K-46.1% | $336K+718.8% | $41K-54.6% | $90K+5551.4% | $2K | N/A | $54K+329.3% | $13K |
| Gross Profit | $319K-72.1% | $1.1M+1094.0% | $96K-43.2% | $169K+719.1% | $21K | N/A | $81K+177.5% | $29K |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $103K+21.9% | $84K+4.4% | $81K-24.7% | $107K-52.3% | $225K | N/A | $227K+17.1% | $194K |
| Operating Income | $216K-79.0% | $1.0M+7123.9% | $14K-76.7% | $61K+129.9% | -$205K | N/A | -$146K+11.3% | -$165K |
| Interest Expense | $542+0.4% | $540-2.9% | $556+1.6% | $547+0.7% | $543 | N/A | $536-0.6% | $539 |
| Income Tax | $10K | N/A | N/A | $800 | N/A | N/A | N/A | $800 |
| Net Income | $205K-80.0% | $1.0M+7817.3% | $13K-78.3% | $60K+129.1% | -$206K | N/A | -$1.2M-456.1% | -$216K |
| EPS (Diluted) | $0.00 | N/A | $0.00 | $0.00+100.0% | $-0.01 | N/A | $-0.03-200.0% | $-0.01 |
BIOE Balance Sheet
| Metric | Q2'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | N/A | $422K+128.9% | $185K+63.8% | $113K-69.2% | $366K+30.1% | $281K-60.7% | $716K-65.8% | $2.1M |
| Current Assets | N/A | $422K+129.1% | $184K+63.9% | $112K-69.2% | $365K+30.2% | $281K-60.8% | $716K-21.9% | $917K |
| Cash & Equivalents | N/A | N/A | $29K | N/A | N/A | $1K-95.4% | $30K+214.2% | $9K |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | $23K+372.0% | $5K0.0% | $5K-39.3% | $8K+59.9% | $5K-92.2% | $65K+729.8% | $8K |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | N/A | $2.5M-24.1% | $3.3M+1.8% | $3.2M-8.8% | $3.5M+8.9% | $3.3M-11.1% | $3.7M-4.7% | $3.8M |
| Current Liabilities | N/A | $2.4M-24.5% | $3.2M+5.2% | $3.1M-5.2% | $3.2M+15.6% | $2.8M-8.6% | $3.1M-1.4% | $3.1M |
| Long-Term Debt | N/A | $57K-0.6% | $58K-0.5% | $58K+3.5% | $56K-0.6% | $56K-0.6% | $57K | N/A |
| Total Equity | N/A | -$2.1M+33.2% | -$3.1M+0.4% | -$3.1M+1.9% | -$3.2M-6.9% | -$3.0M-0.9% | -$2.9M-68.9% | -$1.7M |
| Retained Earnings | N/A | -$9.6M+9.7% | -$10.6M+0.1% | -$10.6M+0.6% | -$10.7M-2.0% | -$10.4M-0.3% | -$10.4M-13.0% | -$9.2M |
BIOE Cash Flow Statement
| Metric | Q2'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$412K-133.2% | $1.2M+563.8% | $187K+11.4% | $168K+743.7% | -$26K-106.2% | $423K+18.5% | $357K+2238.4% | $15K |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Financing Cash Flow | $448K+135.3% | -$1.3M-702.5% | -$158K+5.7% | -$168K-779.4% | $25K+105.5% | -$452K-34.1% | -$337K-5700.1% | -$6K |
| 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 | Q2'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 63.8%-13.5pp | 77.3%+7.3pp | 70.0%+4.9pp | 65.1%-27.7pp | 92.8% | N/A | 60.1%-9.9pp | 70.0% |
| Operating Margin | 43.1%-26.5pp | 69.6%+59.2pp | 10.4%-13.2pp | 23.6%+947.9pp | -924.3% | N/A | -108.7%+287.0pp | -395.8% |
| Net Margin | 41.0%-28.5pp | 69.6%+60.1pp | 9.5%-13.6pp | 23.1%+950.4pp | -927.3% | N/A | -890.6%-373.3pp | -517.3% |
| Return on Equity | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | N/A | 243.6%+236.6pp | 7.0%-46.1pp | 53.1%+109.4pp | -56.3% | N/A | -167.5%-157.2pp | -10.3% |
| Current Ratio | N/A | 0.17+0.1 | 0.06+0.0 | 0.04-0.1 | 0.11+0.0 | 0.10-0.1 | 0.23-0.1 | 0.29 |
| Debt-to-Equity | N/A | -0.030.0 | -0.020.0 | -0.020.0 | -0.020.0 | -0.020.0 | -0.02+2.2 | -2.20 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$2.1M), 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 (0.17), 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 $1.9M in total revenue for fiscal year 2025. This represents a 485.8% 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 grew by 485.8% year-over-year, from $324K to $1.9M in fiscal year 2025.
Is Bio Essence profitable?
Yes, Bio Essence (BIOE) reported a net income of $896K in fiscal year 2025, with a net profit margin of 47.2%.
What is Bio Essence's EBITDA?
Bio Essence (BIOE) had EBITDA of $900K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
What is Bio Essence's gross margin?
Bio Essence (BIOE) had a gross margin of 75.3% in fiscal year 2025, 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 47.4% in fiscal year 2025, 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 47.2% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is Bio Essence's operating cash flow?
Bio Essence (BIOE) generated $1.6M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Bio Essence's total assets?
Bio Essence (BIOE) had $422K in total assets as of fiscal year 2025, including both current and long-term assets.
What is Bio Essence's current ratio?
Bio Essence (BIOE) had a current ratio of 0.17 as of fiscal year 2025, 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 -0.03 as of fiscal year 2025, 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 212.1% for fiscal year 2025, 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 -$2.1M 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.
What is Bio Essence's Altman Z-Score?
Bio Essence (BIOE) has an Altman Z-Score of -22.39, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is Bio Essence's Piotroski F-Score?
Bio Essence (BIOE) has a Piotroski F-Score of 9 out of 9, indicating strong 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 to 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 1.75x, considered cash-backed (high 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 411.7x, meaning it can comfortably 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.
How financially healthy is Bio Essence?
Bio Essence (BIOE) scores 17 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.