Hennessy Cap (HVIIU) Financials
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 12, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the HVIIU SEC filings page.
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).
External financing funded large asset deployment while operating cash stayed negative and book equity remained below zero.
The earnings-to-cash mismatch is central: net income was$3.7M , yet operating cash flow was-$1.9M , so reported profit did not translate into cash from operations. Operating income was-$3.7M , indicating that the positive bottom-line result came from below-operating-line items rather than the operating result itself.
The cash-flow structure is dominated by externally funded capital movement: investing cash flow was
Short-term liquidity and long-term solvency tell different stories: current assets were
Financial Health Signals
Hennessy Cap does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
For every $1 of reported earnings, Hennessy Cap used $0.51 of operating cash (-$1.9M OCF vs $3.7M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
Hennessy Cap reported $915K in net income in Q2 2026. This represents a decrease of 39.8% from the same quarter a year earlier. Against the prior quarter it is up 59.0%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
Hennessy Cap held $259K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
None of these metrics is reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
HVIIU Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
HVIIU Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K |
|---|---|---|---|---|---|---|---|
| Total Assets | $200.8M+2.8% | $199.3M+2.9% | $198.3M+19862.9% | $196.9M | $195.3M | $193.7M | $993K |
| Current Assets | $624K-68.5% | $703K-68.2% | $1.3M+3148.1% | $1.7M | $2.0M | $2.2M | $41K |
| Cash & Equivalents | $259K-86.1% | $323K-84.2% | $984K+4820.0% | $1.6M | $1.9M | $2.0M | $20K |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | $200.1M+3.5% | $198.6M+3.7% | $197.0M | $195.2M | $193.3M | $191.5M | $0 |
| Total Liabilities | $211.5M+4.8% | $209.4M+4.7% | $207.3M+20302.6% | $204.2M | $201.8M | $199.9M | $1.0M |
| Current Liabilities | $131K-16.2% | $103K-29.1% | $327K-42.3% | $170K | $157K | $145K | $566K |
| Non-Current Liabilities | $211.4M+4.8% | $209.3M+4.8% | $207.0M+45901.8% | $204.0M | $201.7M | $199.7M | $450K |
| Total Equity | -$10.7M-64.0% | -$10.1M-63.1% | -$9.1M-39332.8% | -$7.3M | -$6.5M | -$6.2M | -$23K |
| Retained Earnings | -$10.7M-64.0% | -$10.1M-63.1% | -$9.1M-18775.8% | -$7.3M | -$6.6M | -$6.2M | -$48K |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
HVIIU Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.
HVIIU Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
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.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| Hennessy Cap HVIIU | FY2025 | N/A | $3.7M | N/A | N/A | — |
| Oaktree Acquisition Corp III OACCW | FY2025 | N/A | $7.3M | N/A | N/A | — |
| Voyager Acqsn VACHU | FY2025 | N/A | $9.0M | N/A | N/A | — |
| Bayview Acquisition Corp BAYAU | FY2025 | N/A | $203K | N/A | N/A | — |
Where Hennessy Cap Ranks
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) recorded an outflow of $1.9M in operating cash flow during fiscal year 2025, representing cash used by 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 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.
Why is Hennessy Cap's debt-to-equity ratio negative or not reported?
Hennessy Cap (HVIIU) has negative shareholder equity of -$9.1M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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?
For every $1 of reported earnings, Hennessy Cap (HVIIU) used $0.51 of operating cash (-$1.9M OCF vs $3.7M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. 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.