Copley Acquisition Corp Financials
This page shows Copley Acquisition Corp (COPL) 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).
Reported profit masks a balance-sheet-funded model where cash movement currently matters more than operating earnings.
The combination of$4.1M net income and-$469K operating cash flow shows reported profit did not translate into cash, so the year’s earnings were not being funded by the underlying operation. That disconnect fits with$173.9M of financing inflow alongside$173.4M of investing outflow, which makes the cash statement look more like capital moving through the balance sheet than a business collecting cash from customers.
Operations themselves were slightly in the red, with
The balance sheet carries negative equity of
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 Copley Acquisition 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.
Copley Acquisition Corp's current ratio of 0.67 is below the typical benchmark, resulting in a score of 8/100. This tight liquidity could limit financial flexibility if cash inflows slow.
For every $1 of reported earnings, Copley Acquisition Corp generates $-0.11 in operating cash flow (-$469K OCF vs $4.1M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Copley Acquisition Corp earns $-0.1 in operating income for every $1 of interest expense (-$480K vs $4.6M). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
Copley Acquisition Corp reported $4.1M in net income in fiscal year 2025.
Cash & Balance Sheet
Copley Acquisition Corp held $0 in cash against $0 in long-term debt as of fiscal year 2025.
Margins & Returns
Capital Allocation
COPL Income Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | 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 |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $265K | N/A | $73K-64.3% | $203K+172.2% | $75K | N/A |
| Operating Income | -$265K | N/A | -$73K+64.3% | -$203K-172.2% | -$75K | N/A |
| Interest Expense | $1.6M | N/A | $1.8M+61.6% | $1.1M | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A | N/A |
| Net Income | $1.3M | N/A | $1.7M+89.5% | $914K+1323.0% | -$75K | N/A |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A | N/A |
COPL Balance Sheet
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|
| Total Assets | $179.7M+0.9% | $178.2M+0.9% | $176.5M+1.0% | $174.8M+41647.6% | $419K-4.0% | $436K |
| Current Assets | $159K0.0% | $159K-22.0% | $204K-20.2% | $255K | N/A | N/A |
| Cash & Equivalents | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | 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 |
| Total Liabilities | $185.2M+1.0% | $183.4M+1.0% | $181.6M+1.0% | $179.8M+33375.1% | $537K+12.0% | $480K |
| Current Liabilities | $480K+102.3% | $237K+34.4% | $176K-2.2% | $180K-66.4% | $537K+12.0% | $480K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$5.5M-5.1% | -$5.2M-2.5% | -$5.1M-1.4% | -$5.0M-4140.5% | -$118K-170.6% | -$44K |
| Retained Earnings | -$5.5M-5.1% | -$5.2M-2.5% | -$5.1M-1.4% | -$5.0M-3402.1% | -$143K-108.6% | -$69K |
COPL Cash Flow Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|
| Operating Cash Flow | -$63K-156.9% | -$25K+57.2% | -$58K | N/A | N/A | N/A |
| Capital Expenditures | 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 |
| Investing Cash Flow | N/A | $0 | $0 | N/A | N/A | N/A |
| Financing Cash Flow | N/A | $0+100.0% | -$11K | N/A | N/A | N/A |
| Dividends Paid | 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 |
COPL Financial Ratios
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | 0.7% | N/A | 1.0%+0.5pp | 0.5%+18.4pp | -17.8% | N/A |
| Current Ratio | 0.33-0.3 | 0.67-0.5 | 1.16-0.3 | 1.42 | N/A | N/A |
| Debt-to-Equity | -33.74+1.4 | -35.11+0.5 | -35.65+0.1 | -35.79-31.3 | -4.53+6.4 | -10.96 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$5.2M), 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 (0.67), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
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Frequently Asked Questions
Is Copley Acquisition Corp profitable?
Yes, Copley Acquisition Corp (COPL) reported a net income of $4.1M in fiscal year 2025.
What is Copley Acquisition Corp's operating cash flow?
Copley Acquisition Corp (COPL) generated -$469K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Copley Acquisition Corp's total assets?
Copley Acquisition Corp (COPL) had $178.2M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Copley Acquisition Corp's current ratio?
Copley Acquisition Corp (COPL) had a current ratio of 0.67 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is Copley Acquisition Corp's debt-to-equity ratio?
Copley Acquisition Corp (COPL) had a debt-to-equity ratio of -35.11 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Copley Acquisition Corp's return on assets (ROA)?
Copley Acquisition Corp (COPL) 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 Copley Acquisition Corp's cash runway?
Based on fiscal year 2025 data, Copley Acquisition Corp (COPL) had $0 in cash against an annual operating cash burn of $469K. This gives an estimated cash runway of approximately 0 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 Copley Acquisition Corp's debt-to-equity ratio negative or unusual?
Copley Acquisition Corp (COPL) has negative shareholder equity of -$5.2M 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 Copley Acquisition Corp's earnings high quality?
Copley Acquisition Corp (COPL) has an earnings quality ratio of -0.11x, 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.
Can Copley Acquisition Corp cover its interest payments?
Copley Acquisition Corp (COPL) has an interest coverage ratio of -0.1x, 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.
How financially healthy is Copley Acquisition Corp?
Copley Acquisition Corp (COPL) scores 1 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.