What is GRAND GALLERY INC's earnings per share (EPS)?

GRAND GALLERY INC (COSG) reported diluted earnings per share of $0.00 for fiscal year 2024. This represents a 100.0% 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.

GRAND GALLERY INC Financials

COSG

Source SEC Filings (10-K/10-Q) Updated Mar 31, 2025 Currency USD FYE December

This page shows GRAND GALLERY INC (COSG) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 9 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 COSG FY2024 2026-04-22

Operations have largely vanished, leaving a liability-heavy balance sheet as the main business mechanic visible by FY2024.

Revenue collapsed from $14.1M in FY2022 to $6K in FY2024. Liabilities still stood at $41.3M, which means legacy obligations now dominate whatever selling activity remains; with cash and total assets both only $43K and a current ratio of 0.0x, liquidity pressure looks immediate rather than a distant solvency issue.

The move from a 37.5% gross margin in FY2023 to 40.0% in FY2024 does not indicate a healthier business. Sales fell from $618K to $6K, so missing scale mattered far more than product spread; even a positive gross margin cannot support fixed costs when volume nearly disappears.

FY2022 showed cash flow detached from accounting losses: operating cash flow and free cash flow were both about $2.9M even though net income was -$101.7M. That support was not durable, because FY2023 operating cash flow slipped to -$543K and equity ended at -$46.8M, showing the balance sheet eventually absorbed the operating collapse.

Financial Health Signals

Financial Profile 13/100

Based on FY2024 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 GRAND GALLERY INC'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.

Growth

GRAND GALLERY INC's revenue declined 99% year-over-year, from $618K to $6K. This contraction results in a growth score of 0/100.

Leverage

GRAND GALLERY INC has elevated debt relative to equity (D/E of -1.00), meaning the company relies heavily on borrowed funds. This high leverage results in a low score of 0/100, reflecting increased financial risk.

Liquidity

GRAND GALLERY INC's current ratio of 0.00 is below the typical benchmark, resulting in a score of 0/100. This tight liquidity could limit financial flexibility if cash inflows slow.

Piotroski F-Score Weak

2/9

GRAND GALLERY INC passes 2 of 9 financial strength tests. no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), both operating efficiency signals pass.

Key Financial Metrics

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Earnings & Revenue

Revenue

$6K

YoY-99.0%

5Y CAGR-60.6%

GRAND GALLERY INC generated $6K in revenue in fiscal year 2024. This represents a decrease of 99.0% from the prior year.

EBITDA

N/A

Net Income

N/A

EPS (Diluted)

$0.00

YoY+100.0%

GRAND GALLERY INC earned $0.00 per diluted share (EPS) in fiscal year 2024. This represents an increase of 100.0% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$43K

YoY+89.3%

GRAND GALLERY INC held $43K in cash against $0 in long-term debt as of fiscal year 2024.

Dividends Per Share

N/A

Shares Outstanding

4.59B

YoY+144.2%

5Y CAGR+192.2%

GRAND GALLERY INC had 4.59B shares outstanding in fiscal year 2024. This represents an increase of 144.2% from the prior year.

Margins & Returns

Gross Margin

40.0%

YoY+2.5pp

5Y CAGR+24.9pp

GRAND GALLERY INC's gross margin was 40.0% in fiscal year 2024, indicating the percentage of revenue retained after direct costs. This is up 2.5 percentage points from the prior year.

Operating Margin

N/A

Net Margin

N/A

Return on Equity

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

N/A

COSG Income Statement

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Revenue	$6K-99.0%	$618K-95.6%	$14.1M+50.8%	$9.3M+114.0%	$4.4M+549.0%	$671K
Cost of Revenue	$4K-99.0%	$386K-87.2%	$3.0M+72.1%	$1.8M+1299.9%	$125K-78.0%	$570K
Gross Profit	$3K-98.9%	$232K-97.9%	$11.0M+32.9%	$8.3M+136.1%	$3.5M+3379.9%	$101K
R&D Expenses	N/A	$867K-96.8%	$26.9M+191.7%	$9.2M	$0	N/A
SG&A Expenses	N/A	$10.7M+2.7%	$10.4M-35.3%	$16.1M+418.7%	$3.1M+297.1%	$781K
Operating Income	N/A	-$10.7M+88.9%	-$96.7M-301.2%	-$24.1M-9167.4%	-$260K+61.7%	-$680K
Interest Expense	N/A	$152K-84.0%	$950K+29.4%	$734K	$0-100.0%	$2K
Income Tax	N/A	N/A	-$3K-100.8%	$434K+7275.4%	-$6K-23.1%	-$5K
Net Income	N/A	-$77.3M+23.9%	-$101.7M-306.2%	-$25.0M-5451.3%	$468K+168.4%	-$684K
EPS (Diluted)	$0.00+100.0%	$-0.06+77.8%	$-0.27-285.7%	$-0.07	$0.00	N/A

Metric	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	$19K	N/A	$19K+0.2%	$19K	N/A	N/A	$2K-99.9%	$1.5M
Cost of Revenue	$12K	N/A	$12K+0.2%	$12K	N/A	N/A	$53K+3.5%	$52K
Gross Profit	$8K	N/A	$8K+0.2%	$8K	N/A	N/A	-$53K-103.6%	$1.5M
R&D Expenses	$3K	N/A	N/A	$385K	N/A	N/A	$14K+10249.6%	-$137
SG&A Expenses	$56K	N/A	$968K-41.6%	$1.7M+1053.9%	$144K	N/A	$1.1M-92.0%	$13.4M
Operating Income	-$51K	N/A	-$960K+65.8%	-$2.8M-1855.6%	-$144K	N/A	-$1.0M+92.2%	-$13.5M
Interest Expense	N/A	N/A	N/A	N/A	$5K	N/A	$46K-20.8%	$58K
Income Tax	N/A	N/A	N/A	N/A	$84	N/A	N/A	$185K
Net Income	-$51K	N/A	-$960K+65.9%	-$2.8M-170.2%	-$1.0M	N/A	-$49.8M-309.7%	-$12.2M
EPS (Diluted)	$0.00	N/A	$0.00	$0.00	$0.00	N/A	$-0.03-200.0%	$-0.01

COSG Balance Sheet

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Total Assets	$43K-99.8%	$18.7M-52.3%	$39.1M-8.2%	$42.6M+179.2%	$15.3M+8768.1%	$172K
Current Assets	$43K-99.5%	$8.8M-61.1%	$22.6M-5.7%	$24.0M+62.9%	$14.7M+15664.0%	$93K
Cash & Equivalents	$43K+89.3%	$23K-99.1%	$2.5M+118.3%	$1.1M+46.3%	$773K	N/A
Inventory	N/A	$1.1M-4.2%	$1.2M-44.6%	$2.1M	$0	N/A
Accounts Receivable	N/A	$872K+384.1%	$180K	N/A	$11.9M+18397.1%	$65K
Goodwill	N/A	N/A	N/A	$0	N/A	N/A
Total Liabilities	$41.3M-36.9%	$65.5M+100.0%	$32.7M+43.4%	$22.8M+49.5%	$15.3M+2245.3%	$651K
Current Liabilities	$41.3M-36.9%	$65.5M+100.2%	$32.7M+43.7%	$22.7M+49.0%	$15.3M+2907.7%	$508K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	$0
Total Equity	-$41.2M+11.9%	-$46.8M-831.6%	$6.4M-67.4%	$19.7M+7934.5%	-$251K+47.6%	-$479K
Retained Earnings	-$200.8M+2.3%	-$205.4M-60.4%	-$128.1M-384.6%	-$26.4M-1816.6%	-$1.4M-71.0%	-$807K

Metric	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Total Assets	$24K-45.8%	$43K-99.9%	$33.3M-2.1%	$34.0M+92.2%	$17.7M-5.1%	$18.7M-4.1%	$19.4M-48.0%	$37.4M
Current Assets	$24K-45.8%	$43K-99.8%	$26.1M+0.6%	$25.9M+197.5%	$8.7M-0.9%	$8.8M+0.9%	$8.7M-61.3%	$22.5M
Cash & Equivalents	$24K-45.8%	$43K+50.5%	$29K+0.4%	$29K-1.0%	$29K+26.5%	$23K-60.4%	$58K-97.0%	$1.9M
Inventory	N/A	N/A	$18.4M+0.5%	$18.3M+1541.0%	$1.1M0.0%	$1.1M-2.7%	$1.1M-0.9%	$1.2M
Accounts Receivable	N/A	N/A	$838K+5.4%	$795K-0.3%	$798K-8.6%	$872K-88.4%	$7.5M	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$41.3M0.0%	$41.3M-50.9%	$84.1M+0.3%	$83.9M+29.6%	$64.7M-1.1%	$65.5M+22.1%	$53.6M+53.2%	$35.0M
Current Liabilities	$41.3M0.0%	$41.3M-50.9%	$84.1M+0.3%	$83.9M+29.6%	$64.7M-1.1%	$65.5M+22.1%	$53.6M+53.2%	$35.0M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$41.3M-0.1%	-$41.2M+18.8%	-$50.8M-1.9%	-$49.8M-6.0%	-$47.0M-0.4%	-$46.8M-36.9%	-$34.2M-1527.4%	$2.4M
Retained Earnings	-$200.8M0.0%	-$200.8M+4.5%	-$210.3M-0.5%	-$209.3M-1.4%	-$206.5M-0.5%	-$205.4M-6.6%	-$192.7M-34.8%	-$142.9M

COSG Cash Flow Statement

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Operating Cash Flow	N/A	-$543K-118.4%	$2.9M+160.4%	-$4.9M-23.6%	-$3.9M-1311.3%	-$280K
Capital Expenditures	N/A	N/A	$3K-45.9%	$5K-97.7%	$229K	N/A
Free Cash Flow	N/A	N/A	$2.9M+160.3%	-$4.9M-17.0%	-$4.2M	N/A
Investing Cash Flow	-$17K-265.0%	$10K-99.0%	$1.0M+149.0%	-$2.0M-792.6%	-$229K-3565.4%	$7K
Financing Cash Flow	N/A	-$1.8M+22.7%	-$2.4M-133.3%	$7.2M+59.4%	$4.5M+1456.0%	$290K
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

Metric	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Operating Cash Flow	-$68K	N/A	-$163K-292.9%	-$41K+8.8%	-$45K-116.6%	$274K+146.4%	-$590K-273.6%	$340K
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	$0	N/A	N/A
Financing Cash Flow	$30K	N/A	$151K+170.0%	$56K-8.3%	$61K+112.6%	-$483K+53.9%	-$1.0M-182.8%	-$371K
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

COSG Financial Ratios

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Gross Margin	40.0%+2.5pp	37.5%-41.0pp	78.5%-10.5pp	89.0%+8.3pp	80.7%+65.7pp	15.1%
Operating Margin	N/A	-1729.9%-1042.3pp	-687.6%-429.2pp	-258.4%-252.4pp	-6.0%+95.3pp	-101.2%
Net Margin	N/A	-12510.7%-11787.5pp	-723.2%-454.7pp	-268.4%-279.2pp	10.7%+112.6pp	-101.8%
Return on Equity	N/A	N/A	-1589.2%-1461.8pp	-127.4%	N/A	N/A
Return on Assets	N/A	-414.6%-154.6pp	-260.0%-201.2pp	-58.8%-61.8pp	3.1%+400.3pp	-397.3%
Current Ratio	0.00-0.1	0.13-0.6	0.69-0.4	1.05+0.1	0.96+0.8	0.18
Debt-to-Equity	-1.00+0.4	-1.40-6.5	5.11+4.0	1.16+62.0	-60.89-60.9	0.00
FCF Margin	N/A	N/A	21.0%+73.4pp	-52.4%+43.5pp	-95.9%	N/A

Metric	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Gross Margin	40.0%	N/A	40.0%0.0pp	40.0%	N/A	N/A	-2792.9%-2889.5pp	96.7%
Operating Margin	-265.3%	N/A	-4996.3%+9653.6pp	-14649.9%	N/A	N/A	-54805.3%-53932.3pp	-873.0%
Net Margin	-265.3%	N/A	-4994.2%+9655.5pp	-14649.7%	N/A	N/A	-2605111.8%-2604323.1pp	-788.7%
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	-507.3%
Return on Assets	-217.6%	N/A	-2.9%+5.4pp	-8.3%-2.4pp	-5.9%	N/A	-256.0%-223.5pp	-32.5%
Current Ratio	0.000.0	0.00-0.3	0.310.0	0.31+0.2	0.130.0	0.13-0.0	0.16-0.5	0.64
Debt-to-Equity	-1.000.0	-1.00+0.7	-1.66+0.0	-1.68-0.3	-1.38+0.0	-1.40+0.2	-1.57-16.2	14.61
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: Shareholder equity is negative (-$41.2M), 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 (0.00), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

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Frequently Asked Questions

What is GRAND GALLERY INC's annual revenue?

GRAND GALLERY INC (COSG) reported $6K in total revenue for fiscal year 2024. This represents a -99.0% 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 GRAND GALLERY INC's revenue growing?

GRAND GALLERY INC (COSG) revenue declined by 99% year-over-year, from $618K to $6K in fiscal year 2024.

What is GRAND GALLERY INC's gross margin?

GRAND GALLERY INC (COSG) had a gross margin of 40.0% in fiscal year 2024, indicating the percentage of revenue retained after direct costs of goods sold.

What are GRAND GALLERY INC's total assets?

GRAND GALLERY INC (COSG) had $43K in total assets as of fiscal year 2024, including both current and long-term assets.

How many shares does GRAND GALLERY INC have outstanding?

GRAND GALLERY INC (COSG) had 4.59B shares outstanding as of fiscal year 2024.

What is GRAND GALLERY INC's current ratio?

GRAND GALLERY INC (COSG) had a current ratio of 0.00 as of fiscal year 2024, which is below 1.0, which may suggest potential liquidity concerns.

What is GRAND GALLERY INC's debt-to-equity ratio?

GRAND GALLERY INC (COSG) had a debt-to-equity ratio of -1.00 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.

Why is GRAND GALLERY INC's debt-to-equity ratio negative or unusual?

GRAND GALLERY INC (COSG) has negative shareholder equity of -$41.2M 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 GRAND GALLERY INC's Piotroski F-Score?

GRAND GALLERY INC (COSG) has a Piotroski F-Score of 2 out of 9, indicating weak 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.

How financially healthy is GRAND GALLERY INC?

GRAND GALLERY INC (COSG) scores 13 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.