What is ETOILES CAP GROUP CO. LTD's earnings per share (EPS)?

ETOILES CAP GROUP CO. LTD (EFTY) reported diluted earnings per share of $-0.01 for fiscal year 2025. This represents a -117.4% 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.

ETOILES CAP GROUP CO. LTD Financials

EFTY

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

This page shows ETOILES CAP GROUP CO. LTD (EFTY) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 3 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 EFTY FY2025 2026-05-14

FY2025 became a balance-sheet expansion story: cash surged through financing inflows even as operating economics flipped negative.

The non-obvious shift is that liquidity improved for the opposite reason profitability weakened: FY2025 ended with cash and equivalents of $5.4M, helped by a $5.6M financing inflow. At the same time, operating cash flow swung from $1.6M in FY2024 to -$910.7K, so the stronger current ratio reflects outside funding more than internally generated cash.

FY2025 looks like a cost-absorption failure rather than a sales problem: SG&A intensity jumped from 34.0% of revenue in FY2024 to 62.0%. That overhead expansion helps explain why a larger top line no longer covered the business, and why margin compression was structural to the year rather than a small accounting wobble.

FY2024 showed unusually strong cash conversion, with free cash flow of $1.5M supported by only $75.2K of capital spending. In FY2025, free cash flow fell to -$1.6M after $687.1K of capital spending, which means the business stopped turning reported activity into surplus cash and started leaning on the balance sheet to fund both operations and reinvestment.

Financial Health Signals

Financial Profile 76/100

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 ETOILES CAP GROUP CO. LTD'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

ETOILES CAP GROUP CO. LTD has an operating margin of -1.0%, meaning the company retains $-1 of operating profit per $100 of revenue. This strong profitability earns a score of 72/100, reflecting efficient cost management and pricing power. This is down from 39.6% the prior year.

Growth

100

ETOILES CAP GROUP CO. LTD's revenue surged 27.6% year-over-year to $3.2M, reflecting rapid business expansion. This strong growth earns a score of 100/100.

Leverage

ETOILES CAP GROUP CO. LTD carries a low D/E ratio of 0.51, meaning only $0.51 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 92/100, indicating a strong balance sheet with room for future borrowing.

Liquidity

With a current ratio of 4.37, ETOILES CAP GROUP CO. LTD holds $4.37 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 87/100.

Cash Flow

While ETOILES CAP GROUP CO. LTD generated -$911K in operating cash flow, capex of $687K consumed most of it, leaving -$1.6M in free cash flow. This results in a low score of 5/100, reflecting heavy capital investment rather than weak cash generation.

Returns

100

ETOILES CAP GROUP CO. LTD earns a strong -2.6% return on equity (ROE), meaning it generates $-3 of profit for every $100 of shareholders' equity. This efficient capital use earns a returns score of 100/100. This is down from 96.0% the prior year.

Piotroski F-Score Weak

1/9

ETOILES CAP GROUP CO. LTD passes 1 of 9 financial strength tests. No profitability signals pass, 1 of 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Low Quality

5.93x

For every $1 of reported earnings, ETOILES CAP GROUP CO. LTD generates $5.93 in operating cash flow (-$911K OCF vs -$154K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Interest Coverage At Risk

-0.6x

ETOILES CAP GROUP CO. LTD earns $-0.6 in operating income for every $1 of interest expense (-$32K vs $51K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

Key Financial Metrics

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Earnings & Revenue

Revenue

$3.2M

YoY+27.6%

ETOILES CAP GROUP CO. LTD generated $3.2M in revenue in fiscal year 2025. This represents an increase of 27.6% from the prior year.

EBITDA

$108K

YoY-90.0%

ETOILES CAP GROUP CO. LTD's EBITDA was $108K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 90.0% from the prior year.

Net Income

-$154K

YoY-118.0%

ETOILES CAP GROUP CO. LTD reported -$154K in net income in fiscal year 2025. This represents a decrease of 118.0% from the prior year.

EPS (Diluted)

$-0.01

YoY-117.4%

ETOILES CAP GROUP CO. LTD earned $-0.01 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 117.4% from the prior year.

Cash & Balance Sheet

Free Cash Flow

-$1.6M

YoY-203.2%

ETOILES CAP GROUP CO. LTD generated -$1.6M in free cash flow in fiscal year 2025, representing cash available after capex. This represents a decrease of 203.2% from the prior year.

Cash & Debt

$5.4M

YoY+276.6%

ETOILES CAP GROUP CO. LTD held $5.4M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

15M

ETOILES CAP GROUP CO. LTD had 15M shares outstanding in fiscal year 2025.

Margins & Returns

Gross Margin

N/A

Operating Margin

-1.0%

YoY-40.6pp

ETOILES CAP GROUP CO. LTD's operating margin was -1.0% in fiscal year 2025, reflecting core business profitability. This is down 40.6 percentage points from the prior year.

Net Margin

-4.8%

YoY-38.5pp

ETOILES CAP GROUP CO. LTD's net profit margin was -4.8% in fiscal year 2025, showing the share of revenue converted to profit. This is down 38.5 percentage points from the prior year.

Return on Equity

-2.6%

YoY-98.6pp

ETOILES CAP GROUP CO. LTD's ROE was -2.6% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 98.6 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

$687K

YoY+813.5%

ETOILES CAP GROUP CO. LTD invested $687K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 813.5% from the prior year.

EFTY Income Statement

Metric	FY25	FY24	FY23
Revenue	$3.2M+27.6%	$2.5M+3855.2%	$64K
Cost of Revenue	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A
SG&A Expenses	$2.0M+132.2%	$860K+5390.2%	$16K
Operating Income	-$32K-103.2%	$1.0M+2724.4%	$35K
Interest Expense	$51K+1239.9%	$4K	N/A
Income Tax	$94K-34.8%	$144K+5188.1%	$3K
Net Income	-$154K-118.0%	$852K+2507.3%	$33K
EPS (Diluted)	$-0.01-117.4%	$0.05+2461.1%	$0.00

Metric	Q4'25	Q4'24
Revenue	N/A	N/A
Cost of Revenue	N/A	N/A
Gross Profit	N/A	N/A
R&D Expenses	N/A	N/A
SG&A Expenses	N/A	N/A
Operating Income	N/A	N/A
Interest Expense	N/A	N/A
Income Tax	N/A	N/A
Net Income	N/A	N/A
EPS (Diluted)	N/A	N/A

EFTY Balance Sheet

Metric	FY25	FY24	FY23
Total Assets	$8.8M+323.2%	$2.1M	N/A
Current Assets	$6.0M+237.9%	$1.8M	N/A
Cash & Equivalents	$5.4M+276.6%	$1.4M+1944.7%	$70K
Inventory	N/A	N/A	N/A
Accounts Receivable	$239K+3241.3%	$7K	N/A
Goodwill	N/A	N/A	N/A
Total Liabilities	$3.0M+150.6%	$1.2M	N/A
Current Liabilities	$1.4M+16.3%	$1.2M	N/A
Long-Term Debt	N/A	N/A	N/A
Total Equity	$5.8M+552.7%	$888K+2707.0%	$32K
Retained Earnings	$728K-17.4%	$882K	N/A

Metric	Q4'25	Q4'24
Total Assets	$8.8M+323.2%	$2.1M
Current Assets	$6.0M+237.9%	$1.8M
Cash & Equivalents	$5.4M+276.6%	$1.4M
Inventory	N/A	N/A
Accounts Receivable	$239K+3241.3%	$7K
Goodwill	N/A	N/A
Total Liabilities	$3.0M+150.6%	$1.2M
Current Liabilities	$1.4M+16.3%	$1.2M
Long-Term Debt	N/A	N/A
Total Equity	$5.8M+552.7%	$888K
Retained Earnings	$728K-17.4%	$882K

EFTY Cash Flow Statement

Metric	FY25	FY24	FY23
Operating Cash Flow	-$911K-156.1%	$1.6M+2437.9%	$64K
Capital Expenditures	$687K+813.5%	$75K	N/A
Free Cash Flow	-$1.6M-203.2%	$1.5M	N/A
Investing Cash Flow	-$687K-813.5%	-$75K	N/A
Financing Cash Flow	$5.6M+3175.1%	-$182K	N/A
Dividends Paid	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A

Metric	Q4'25	Q4'24
Operating Cash Flow	N/A	N/A
Capital Expenditures	N/A	N/A
Free Cash Flow	N/A	N/A
Investing Cash Flow	N/A	N/A
Financing Cash Flow	N/A	N/A
Dividends Paid	N/A	N/A
Share Buybacks	N/A	N/A

EFTY Financial Ratios

Metric	FY25	FY24	FY23
Gross Margin	N/A	N/A	N/A
Operating Margin	-1.0%-40.6pp	39.6%-15.9pp	55.5%
Net Margin	-4.8%-38.5pp	33.8%-17.4pp	51.2%
Return on Equity	-2.6%-98.6pp	96.0%-7.4pp	103.3%
Return on Assets	-1.8%-43.0pp	41.2%	N/A
Current Ratio	4.37+2.9	1.50	N/A
Debt-to-Equity	0.51-0.8	1.33	N/A
FCF Margin	-49.6%-110.9pp	61.3%	N/A

Metric	Q4'25	Q4'24
Gross Margin	N/A	N/A
Operating Margin	N/A	N/A
Net Margin	N/A	N/A
Return on Equity	N/A	N/A
Return on Assets	N/A	N/A
Current Ratio	4.37+2.9	1.50
Debt-to-Equity	0.51-0.8	1.33
FCF Margin	N/A	N/A

Frequently Asked Questions

What is ETOILES CAP GROUP CO. LTD's annual revenue?

ETOILES CAP GROUP CO. LTD (EFTY) reported $3.2M in total revenue for fiscal year 2025. This represents a 27.6% 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 ETOILES CAP GROUP CO. LTD's revenue growing?

ETOILES CAP GROUP CO. LTD (EFTY) revenue grew by 27.6% year-over-year, from $2.5M to $3.2M in fiscal year 2025.

Is ETOILES CAP GROUP CO. LTD profitable?

No, ETOILES CAP GROUP CO. LTD (EFTY) reported a net income of -$154K in fiscal year 2025, with a net profit margin of -4.8%.

What is ETOILES CAP GROUP CO. LTD's EBITDA?

ETOILES CAP GROUP CO. LTD (EFTY) had EBITDA of $108K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is ETOILES CAP GROUP CO. LTD's operating margin?

ETOILES CAP GROUP CO. LTD (EFTY) had an operating margin of -1.0% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is ETOILES CAP GROUP CO. LTD's net profit margin?

ETOILES CAP GROUP CO. LTD (EFTY) had a net profit margin of -4.8% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is ETOILES CAP GROUP CO. LTD's return on equity (ROE)?

ETOILES CAP GROUP CO. LTD (EFTY) has a return on equity of -2.6% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is ETOILES CAP GROUP CO. LTD's free cash flow?

ETOILES CAP GROUP CO. LTD (EFTY) generated -$1.6M in free cash flow during fiscal year 2025. This represents a -203.2% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is ETOILES CAP GROUP CO. LTD's operating cash flow?

ETOILES CAP GROUP CO. LTD (EFTY) generated -$911K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are ETOILES CAP GROUP CO. LTD's total assets?

ETOILES CAP GROUP CO. LTD (EFTY) had $8.8M in total assets as of fiscal year 2025, including both current and long-term assets.

What are ETOILES CAP GROUP CO. LTD's capital expenditures?

ETOILES CAP GROUP CO. LTD (EFTY) invested $687K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How many shares does ETOILES CAP GROUP CO. LTD have outstanding?

ETOILES CAP GROUP CO. LTD (EFTY) had 15M shares outstanding as of fiscal year 2025.

What is ETOILES CAP GROUP CO. LTD's current ratio?

ETOILES CAP GROUP CO. LTD (EFTY) had a current ratio of 4.37 as of fiscal year 2025, which is generally considered healthy.

What is ETOILES CAP GROUP CO. LTD's debt-to-equity ratio?

ETOILES CAP GROUP CO. LTD (EFTY) had a debt-to-equity ratio of 0.51 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is ETOILES CAP GROUP CO. LTD's return on assets (ROA)?

ETOILES CAP GROUP CO. LTD (EFTY) had a return on assets of -1.8% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is ETOILES CAP GROUP CO. LTD's cash runway?

Based on fiscal year 2025 data, ETOILES CAP GROUP CO. LTD (EFTY) had $5.4M in cash against an annual operating cash burn of $911K. This gives an estimated cash runway of approximately 72 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.

What is ETOILES CAP GROUP CO. LTD's Piotroski F-Score?

ETOILES CAP GROUP CO. LTD (EFTY) has a Piotroski F-Score of 1 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.

Are ETOILES CAP GROUP CO. LTD's earnings high quality?

ETOILES CAP GROUP CO. LTD (EFTY) has an earnings quality ratio of 5.93x, 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 ETOILES CAP GROUP CO. LTD cover its interest payments?

ETOILES CAP GROUP CO. LTD (EFTY) has an interest coverage ratio of -0.6x, 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 ETOILES CAP GROUP CO. LTD?

ETOILES CAP GROUP CO. LTD (EFTY) scores 76 out of 100 on our Financial Profile, indicating strong 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.