ESH Acquisition Corp Financials
Financial Health Signals
ESH Acquisition Corp passes 2 of 9 financial strength tests. 2 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution).
For every $1 of reported earnings, ESH Acquisition Corp generates $-0.57 in operating cash flow (-$2.2M OCF vs $3.9M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
This page shows ESH Acquisition Corp (ESHA) 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).
Key Financial Metrics
ESH Acquisition Corp reported $3.9M in net income in fiscal year 2024. This represents an increase of 99.2% from the prior year.
ESH Acquisition Corp held $1.3M in cash against $0 in long-term debt as of fiscal year 2024.
ESH Acquisition Corp's ROE was 2211.9% in fiscal year 2024, measuring profit generated per dollar of shareholder equity. This is up 2124.4 percentage points from the prior year.
ESH Acquisition Corp spent $115.7M on share buybacks in fiscal year 2024, returning capital to shareholders by reducing shares outstanding.
ESHA Income Statement
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Revenue | N/A | N/A | 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 | 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 | $853K-22.6% | $1.1M+302.0% | $274K+74.7% | $157K-13.1% | $180K-15.5% | $214K | N/A | $193K |
| Operating Income | -$877K+22.0% | -$1.1M-273.0% | -$302K-45.9% | -$207K+10.3% | -$230K+12.8% | -$264K | N/A | -$243K |
| Interest Expense | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Income Tax | $13K+1.1% | $13K+7.8% | $12K-96.2% | $323K+0.8% | $320K+97.6% | $162K | N/A | $382K |
| Net Income | -$802K+23.7% | -$1.1M-362.0% | -$228K-121.5% | $1.1M+3.9% | $1.0M-10.5% | $1.1M | N/A | $898K |
| EPS (Diluted) | N/A | N/A | N/A | $0.070.0% | $0.07 | N/A | N/A | $0.06 |
ESHA Balance Sheet
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $8.8M-2.2% | $9.0M-7.3% | $9.7M-2.4% | $10.0M-92.0% | $124.3M+0.4% | $123.7M+1.2% | $122.3M+1.2% | $120.9M |
| Current Assets | $277K-54.9% | $615K-58.6% | $1.5M-0.5% | $1.5M-28.6% | $2.1M-1.4% | $2.1M-3.8% | $2.2M-3.7% | $2.3M |
| Cash & Equivalents | $136K-73.8% | $518K-43.9% | $923K-31.4% | $1.3M-17.3% | $1.6M-10.6% | $1.8M-3.1% | $1.9M-4.5% | $2.0M |
| Inventory | N/A | N/A | 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 | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $11.1M+7.1% | $10.4M+4.8% | $9.9M+1.2% | $9.8M-92.0% | $122.5M+0.6% | $121.7M+1.4% | $120.1M+1.3% | $118.5M |
| Current Liabilities | $2.6M+30.3% | $2.0M+20.8% | $1.6M-0.8% | $1.7M+96.2% | $844K-35.6% | $1.3M+26.1% | $1.0M+58.7% | $655K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$2.3M-68.8% | -$1.4M-638.9% | -$185K-205.7% | $175K-90.5% | $1.8M-8.3% | $2.0M-9.6% | $2.2M-6.6% | $2.4M |
| Retained Earnings | -$2.3M-68.8% | -$1.4M-637.8% | -$186K-206.1% | $175K-90.5% | $1.8M-8.3% | $2.0M+4.4% | $1.9M+116.5% | $890K |
ESHA Cash Flow Statement
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$579K+9.8% | -$642K-67.5% | -$383K+63.0% | -$1.0M-5.2% | -$985K-5001.8% | $20K+122.5% | -$89K+77.2% | -$391K |
| 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 | -$49K+34.2% | -$74K-123.2% | $320K-99.7% | $116.5M | N/A | N/A | $0 | $0 |
| Financing Cash Flow | $200K | $0+100.0% | -$3K+100.0% | -$115.7M | $0+100.0% | -$79K | $0 | $0 |
| 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 |
ESHA Financial Ratios
| Metric | Q3'25 | Q2'25 | Q1'25 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | 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 | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | 62.6%+7.3pp | 55.3%-1.3pp | 56.6% | N/A | 37.7% |
| Return on Assets | -9.1%+2.6pp | -11.7%-9.3pp | -2.3%-3.2pp | 0.8%+0.0pp | 0.8%-0.1pp | 0.9% | N/A | 0.7% |
| Current Ratio | 0.11-0.2 | 0.31-0.6 | 0.900.0 | 0.90-1.6 | 2.48+0.9 | 1.62-0.5 | 2.12-1.4 | 3.49 |
| Debt-to-Equity | -4.82+2.8 | -7.59+45.9 | -53.53-109.4 | 55.91-10.5 | 66.43+5.9 | 60.54+6.5 | 54.00+4.2 | 49.75 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: The current ratio is below 1.0 (0.90), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
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Frequently Asked Questions
Is ESH Acquisition Corp profitable?
Yes, ESH Acquisition Corp (ESHA) reported a net income of $3.9M in fiscal year 2024.
What is ESH Acquisition Corp's return on equity (ROE)?
ESH Acquisition Corp (ESHA) has a return on equity of 2211.9% for fiscal year 2024, measuring how efficiently the company generates profit from shareholder equity.
What is ESH Acquisition Corp's operating cash flow?
ESH Acquisition Corp (ESHA) generated -$2.2M in operating cash flow during fiscal year 2024, representing cash generated from core business activities.
What are ESH Acquisition Corp's total assets?
ESH Acquisition Corp (ESHA) had $10.0M in total assets as of fiscal year 2024, including both current and long-term assets.
Does ESH Acquisition Corp buy back shares?
Yes, ESH Acquisition Corp (ESHA) spent $115.7M on share buybacks during fiscal year 2024, returning capital to shareholders by reducing shares outstanding.
What is ESH Acquisition Corp's current ratio?
ESH Acquisition Corp (ESHA) had a current ratio of 0.90 as of fiscal year 2024, which is below 1.0, which may suggest potential liquidity concerns.
What is ESH Acquisition Corp's debt-to-equity ratio?
ESH Acquisition Corp (ESHA) had a debt-to-equity ratio of 55.91 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is ESH Acquisition Corp's return on assets (ROA)?
ESH Acquisition Corp (ESHA) had a return on assets of 38.9% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.
What is ESH Acquisition Corp's cash runway?
Based on fiscal year 2024 data, ESH Acquisition Corp (ESHA) had $1.3M in cash against an annual operating cash burn of $2.2M. This gives an estimated cash runway of approximately 7 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 ESH Acquisition Corp's Piotroski F-Score?
ESH Acquisition Corp (ESHA) 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 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are ESH Acquisition Corp's earnings high quality?
ESH Acquisition Corp (ESHA) has an earnings quality ratio of -0.57x, 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.