What is BIRDIE WIN CORP's earnings per share (EPS)?

BIRDIE WIN CORP (BRWC) reported diluted earnings per share of $0.00 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.

BIRDIE WIN CORP Financials

BRWC

Source SEC Filings (10-K/10-Q) Updated Jan 31, 2026 Currency USD FYE July

This page shows BIRDIE WIN CORP (BRWC) 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).

Rhea AI BRWC FY2025 2026-04-22

Birdie Win's dominant mechanic is an overhead-heavy cost base that tiny revenue cannot cover, leaving balance-sheet repair to non-operating sources.

Just $30K of revenue still produced positive operating cash flow despite a sizable accounting loss. That cash-flow improvement, together with equity returning to positive $6K, points to working-capital and balance-sheet changes doing the heavy lifting rather than the underlying expense base becoming economically self-supporting.

Across the last three fiscal years, revenue stayed in a narrow $20K to $30K band, which means the income statement is being shaped far more by cost control than by scale. Because selling/admin expense stayed well above that level, the company has a fixed overhead floor and FY2025's better margin looks more like loss containment than a self-funding operating model.

Liquidity looks less strained now, with cash at $3K and current assets exceeding current liabilities again. But the share count also increased materially as equity moved to $6K, so part of the balance-sheet repair appears tied to more shares outstanding rather than cash generated from normal operations.

Financial Health Signals

Financial Profile 30/100

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 BIRDIE WIN CORP'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.

Profitability

BIRDIE WIN CORP has an operating margin of -57.7%, meaning the company retains $-58 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 -96.3% the prior year.

Growth

BIRDIE WIN CORP's revenue surged 20.0% year-over-year to $30K, reflecting rapid business expansion. This strong growth earns a score of 71/100.

Leverage

BIRDIE WIN CORP carries a low D/E ratio of 1.31, meaning only $1.31 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 75/100, indicating a strong balance sheet with room for future borrowing.

Liquidity

BIRDIE WIN CORP's current ratio of 1.77 indicates adequate short-term liquidity, earning a score of 31/100. The company can meet its near-term obligations, though with limited headroom.

Returns

BIRDIE WIN CORP generates a -282.5% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 0/100.

Piotroski F-Score Neutral

4/9

BIRDIE WIN CORP passes 4 of 9 financial strength tests. 3 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Mixed

-0.02x

For every $1 of reported earnings, BIRDIE WIN CORP generates $-0.02 in operating cash flow ($326 OCF vs -$17K net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.

Key Financial Metrics

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Earnings & Revenue

Revenue

$30K

YoY+20.0%

BIRDIE WIN CORP generated $30K in revenue in fiscal year 2025. This represents an increase of 20.0% from the prior year.

EBITDA

-$17K

YoY+26.5%

BIRDIE WIN CORP's EBITDA was -$17K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 26.5% from the prior year.

Net Income

-$17K

YoY+28.2%

BIRDIE WIN CORP reported -$17K in net income in fiscal year 2025. This represents an increase of 28.2% from the prior year.

EPS (Diluted)

$0.00

BIRDIE WIN CORP earned $0.00 per diluted share (EPS) in fiscal year 2025.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$3K

YoY+33.1%

BIRDIE WIN CORP held $3K in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

YoY+16.7%

BIRDIE WIN CORP had 7M shares outstanding in fiscal year 2025. This represents an increase of 16.7% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

-57.7%

YoY+38.7pp

BIRDIE WIN CORP's operating margin was -57.7% in fiscal year 2025, reflecting core business profitability. This is up 38.7 percentage points from the prior year.

Net Margin

-57.7%

YoY+38.7pp

BIRDIE WIN CORP's net profit margin was -57.7% in fiscal year 2025, showing the share of revenue converted to profit. This is up 38.7 percentage points from the prior year.

Return on Equity

-282.5%

BIRDIE WIN CORP's ROE was -282.5% in fiscal year 2025, measuring profit generated per dollar of shareholder equity.

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

N/A

BRWC Income Statement

Metric	FY25	FY24	FY23	FY22	FY21
Revenue	$30K+20.0%	$25K+25.0%	$20K-33.3%	$30K+50.0%	$20K
Cost of Revenue	N/A	N/A	N/A	$294+98.6%	$148
Gross Profit	N/A	N/A	$20K-32.7%	$30K+49.6%	$20K
R&D Expenses	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$47K-3.6%	$49K+63.7%	$30K-46.2%	$56K+174.9%	$20K
Operating Income	-$17K+28.2%	-$24K-141.3%	-$10K+61.7%	-$26K-6000.7%	-$427
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	-$17K+28.2%	-$24K-205.1%	-$8K+69.0%	-$25K-5870.5%	-$427
EPS (Diluted)	$0.00	$0.00	$0.00+100.0%	$-0.01	N/A

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Revenue	$5K0.0%	$5K0.0%	$5K0.0%	$5K-50.0%	$10K0.0%	$10K+100.0%	$5K0.0%	$5K
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$13K+0.2%	$13K-19.2%	$16K+38.4%	$12K+30.7%	$9K-9.1%	$10K-22.8%	$13K+37.2%	$9K
Operating Income	-$8K-0.4%	-$8K+26.8%	-$11K-64.3%	-$7K-858.3%	$904+1189.2%	-$83+98.9%	-$7K-59.9%	-$5K
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	-$8K-0.4%	-$8K+26.8%	-$11K-64.3%	-$7K-858.3%	$904+1189.2%	-$83+98.9%	-$7K-59.9%	-$5K
EPS (Diluted)	$0.00	$0.00	N/A	$0.00	$0.00	$0.00	N/A	$0.00

BRWC Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21
Total Assets	$14K+40.0%	$10K+98.8%	$5K-78.7%	$24K-52.7%	$50K
Current Assets	$14K+40.4%	$10K+128.4%	$4K-80.3%	$22K-54.7%	$49K
Cash & Equivalents	$3K+33.1%	$2K+94.8%	$989-93.1%	$14K-70.2%	$48K
Inventory	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	$5K	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$8K-23.6%	$10K-7.2%	$11K+0.9%	$11K-59.1%	$27K
Current Liabilities	$8K-23.6%	$10K-7.2%	$11K+0.9%	$11K-59.1%	$27K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A
Total Equity	$6K+1715.6%	-$379+93.9%	-$6K-149.1%	$13K-45.1%	$23K
Retained Earnings	-$83K-43.9%	-$58K-26.6%	-$46K-69.9%	-$27K-62.4%	-$17K

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Total Assets	$16K+13.6%	$14K-27.8%	$20K-30.4%	$28K+151.4%	$11K+11.0%	$10K-21.8%	$13K-21.1%	$16K
Current Assets	$16K+13.6%	$14K-27.8%	$20K-30.4%	$28K+151.4%	$11K+11.3%	$10K-21.2%	$13K-20.5%	$16K
Cash & Equivalents	$722-71.9%	$3K+18.1%	$2K+22.8%	$2K+159.6%	$681-64.7%	$2K+4.4%	$2K+860.9%	$192
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	$5K	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$18K+127.5%	$8K+53.8%	$5K+108.0%	$3K-76.6%	$11K+1.9%	$10K-20.7%	$13K+42.1%	$9K
Current Liabilities	$18K+127.5%	$8K+53.8%	$5K+108.0%	$3K-76.6%	$11K+1.9%	$10K-20.7%	$13K+42.1%	$9K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$2K-135.2%	$6K-57.4%	$14K-43.9%	$26K+4773.8%	$526+238.8%	-$379-28.0%	-$296-104.2%	$7K
Retained Earnings	-$92K-9.9%	-$83K-11.0%	-$75K-17.6%	-$64K-12.0%	-$57K+1.6%	-$58K-0.1%	-$58K-14.6%	-$51K

BRWC Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21
Operating Cash Flow	$326+110.3%	-$3K+83.7%	-$19K+45.1%	-$35K-305.3%	$17K
Capital Expenditures	N/A	N/A	N/A	$1K+40.7%	$927
Free Cash Flow	N/A	N/A	N/A	-$37K-325.1%	$16K
Investing Cash Flow	N/A	N/A	N/A	-$1K-40.7%	-$927
Financing Cash Flow	N/A	$5K	N/A	$36K+900.0%	$4K
Dividends Paid	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Operating Cash Flow	-$2K-567.8%	$394-2.2%	$403-62.9%	$1K+187.2%	-$1K-1602.4%	$83-95.0%	$2K+131.2%	-$5K
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	N/A	N/A	N/A	N/A	N/A	N/A	$0	N/A
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

BRWC Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21
Gross Margin	N/A	N/A	100.0%+1.0pp	99.0%-0.2pp	99.3%
Operating Margin	-57.7%+38.7pp	-96.3%-46.4pp	-49.9%+36.9pp	-86.8%-84.7pp	-2.1%
Net Margin	-57.7%+38.7pp	-96.3%-56.9pp	-39.5%+45.5pp	-85.0%-82.8pp	-2.1%
Return on Equity	-282.5%	N/A	N/A	-201.8%-199.9pp	-1.9%
Return on Assets	-122.5%+116.3pp	-238.8%-83.2pp	-155.6%-48.5pp	-107.1%-106.2pp	-0.9%
Current Ratio	1.77+0.8	0.96+0.6	0.39-1.6	2.00+0.2	1.81
Debt-to-Equity	1.31+28.9	-27.61-25.8	-1.82-2.7	0.88-0.3	1.19
FCF Margin	N/A	N/A	N/A	-121.7%-202.8pp	81.1%

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-165.5%-0.6pp	-164.9%+60.4pp	-225.3%-88.2pp	-137.1%-146.1pp	9.0%+9.9pp	-0.8%+146.4pp	-147.3%-55.1pp	-92.1%
Net Margin	-165.5%-0.6pp	-164.9%+60.4pp	-225.3%-88.2pp	-137.1%-146.1pp	9.0%+9.9pp	-0.8%+146.4pp	-147.3%-55.1pp	-92.1%
Return on Equity	N/A	-134.7%-56.3pp	-78.4%-51.7pp	-26.7%-198.6pp	171.9%	N/A	N/A	-65.2%
Return on Assets	-51.6%+6.8pp	-58.4%-0.8pp	-57.6%-33.2pp	-24.4%-32.4pp	8.1%+8.9pp	-0.8%+56.3pp	-57.1%-28.9pp	-28.2%
Current Ratio	0.88-0.9	1.77-2.0	3.76-7.5	11.25+10.2	1.05+0.1	0.960.0	0.97-0.8	1.73
Debt-to-Equity	-8.45-9.8	1.31+0.9	0.36+0.3	0.10-20.2	20.28+47.9	-27.61+16.9	-44.56-45.9	1.31
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Frequently Asked Questions

What is BIRDIE WIN CORP's annual revenue?

BIRDIE WIN CORP (BRWC) reported $30K in total revenue for fiscal year 2025. This represents a 20.0% 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 BIRDIE WIN CORP's revenue growing?

BIRDIE WIN CORP (BRWC) revenue grew by 20% year-over-year, from $25K to $30K in fiscal year 2025.

Is BIRDIE WIN CORP profitable?

No, BIRDIE WIN CORP (BRWC) reported a net income of -$17K in fiscal year 2025, with a net profit margin of -57.7%.

What is BIRDIE WIN CORP's EBITDA?

BIRDIE WIN CORP (BRWC) had EBITDA of -$17K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is BIRDIE WIN CORP's operating margin?

BIRDIE WIN CORP (BRWC) had an operating margin of -57.7% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is BIRDIE WIN CORP's net profit margin?

BIRDIE WIN CORP (BRWC) had a net profit margin of -57.7% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is BIRDIE WIN CORP's return on equity (ROE)?

BIRDIE WIN CORP (BRWC) has a return on equity of -282.5% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is BIRDIE WIN CORP's operating cash flow?

BIRDIE WIN CORP (BRWC) generated $326 in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are BIRDIE WIN CORP's total assets?

BIRDIE WIN CORP (BRWC) had $14K in total assets as of fiscal year 2025, including both current and long-term assets.

How many shares does BIRDIE WIN CORP have outstanding?

BIRDIE WIN CORP (BRWC) had 7M shares outstanding as of fiscal year 2025.

What is BIRDIE WIN CORP's current ratio?

BIRDIE WIN CORP (BRWC) had a current ratio of 1.77 as of fiscal year 2025, which is generally considered healthy.

What is BIRDIE WIN CORP's debt-to-equity ratio?

BIRDIE WIN CORP (BRWC) had a debt-to-equity ratio of 1.31 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is BIRDIE WIN CORP's return on assets (ROA)?

BIRDIE WIN CORP (BRWC) had a return on assets of -122.5% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is BIRDIE WIN CORP's Piotroski F-Score?

BIRDIE WIN CORP (BRWC) has a Piotroski F-Score of 4 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 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are BIRDIE WIN CORP's earnings high quality?

BIRDIE WIN CORP (BRWC) has an earnings quality ratio of -0.02x, 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.

How financially healthy is BIRDIE WIN CORP?

BIRDIE WIN CORP (BRWC) scores 30 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.