Hennessy Cap Financials
This page shows Hennessy Cap (HVIIU) 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).
Financial Health Signals
For every $1 of reported earnings, Hennessy Cap generates $-0.51 in operating cash flow (-$1.9M OCF vs $3.7M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Earnings & Revenue
Hennessy Cap reported $3.7M in net income in fiscal year 2025.
Cash & Balance Sheet
Hennessy Cap held $984K in cash against $0 in long-term debt as of fiscal year 2025.
Margins & Returns
Capital Allocation
HVIIU Income Statement
| Metric | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | N/A | $819K+82.5% | $449K-8.2% | $489K+919.8% | $48K |
| Operating Income | N/A | -$819K-82.5% | -$449K+8.2% | -$489K-919.8% | -$48K |
| 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 | N/A | $1.2M-21.6% | $1.5M+49.4% | $1.0M+2223.0% | -$48K |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A |
HVIIU Balance Sheet
| Metric | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|
| Total Assets | $198.3M+0.7% | $196.9M+0.8% | $195.3M+0.8% | $193.7M+19402.2% | $993K |
| Current Assets | $1.3M-21.9% | $1.7M-14.3% | $2.0M-10.3% | $2.2M+5313.7% | $41K |
| Cash & Equivalents | $984K-39.3% | $1.6M-12.8% | $1.9M-9.0% | $2.0M+10118.9% | $20K |
| Inventory | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $207.3M+1.6% | $204.2M+1.2% | $201.8M+1.0% | $199.9M+19570.0% | $1.0M |
| Current Liabilities | $327K+92.5% | $170K+8.4% | $157K+7.8% | $145K-74.3% | $566K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$9.1M-24.7% | -$7.3M-10.8% | -$6.5M-6.0% | -$6.2M-26832.3% | -$23K |
| Retained Earnings | -$9.1M-24.7% | -$7.3M-10.8% | -$6.6M-6.0% | -$6.2M-12792.5% | -$48K |
HVIIU Cash Flow Statement
| Metric | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|
| Operating Cash Flow | -$734K-117.3% | -$338K-4.4% | -$323K+33.8% | -$489K-1279.4% | -$35K |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | $95K-4.1% | $99K-29.2% | $140K+100.1% | -$190.0M | N/A |
| Financing Cash Flow | $0 | $0 | $0-100.0% | $192.5M+347270.6% | $55K |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A |
HVIIU Financial Ratios
| Metric | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | N/A | 0.6%-0.2pp | 0.8%+0.2pp | 0.5%+5.4pp | -4.8% |
| Current Ratio | 4.06-5.9 | 10.00-2.7 | 12.65-2.6 | 15.21+15.1 | 0.07 |
| Debt-to-Equity | -22.91+5.2 | -28.14+2.7 | -30.82+1.5 | -32.34+11.9 | -44.28 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$9.1M), 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.
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Frequently Asked Questions
Is Hennessy Cap profitable?
Yes, Hennessy Cap (HVIIU) reported a net income of $3.7M in fiscal year 2025.
What is Hennessy Cap's operating cash flow?
Hennessy Cap (HVIIU) generated -$1.9M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Hennessy Cap's total assets?
Hennessy Cap (HVIIU) had $198.3M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Hennessy Cap's current ratio?
Hennessy Cap (HVIIU) had a current ratio of 4.06 as of fiscal year 2025, which is generally considered healthy.
What is Hennessy Cap's debt-to-equity ratio?
Hennessy Cap (HVIIU) had a debt-to-equity ratio of -22.91 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Hennessy Cap's return on assets (ROA)?
Hennessy Cap (HVIIU) had a return on assets of 1.9% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Hennessy Cap's cash runway?
Based on fiscal year 2025 data, Hennessy Cap (HVIIU) had $984K in cash against an annual operating cash burn of $1.9M. This gives an estimated cash runway of approximately 6 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 Hennessy Cap's debt-to-equity ratio negative or unusual?
Hennessy Cap (HVIIU) has negative shareholder equity of -$9.1M 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 Hennessy Cap's earnings high quality?
Hennessy Cap (HVIIU) has an earnings quality ratio of -0.51x, 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.