What is Leapfrog Acquisition Corp's earnings per share (EPS)?

Leapfrog Acquisition Corp (LFAC) reported diluted earnings per share of $0.03 for fiscal year 2025. 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.

Leapfrog Acquisition Corp Financials

LFAC

Source SEC Filings (10-K/10-Q) Updated Mar 20, 2026 Currency USD FYE March

This page shows Leapfrog Acquisition Corp (LFAC) 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

Earnings Quality Low Quality

-0.32x

For every $1 of reported earnings, Leapfrog Acquisition Corp generates $-0.32 in operating cash flow (-$65K OCF vs $205K 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

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Earnings & Revenue

Revenue

N/A

EBITDA

N/A

Net Income

$205K

Leapfrog Acquisition Corp reported $205K in net income in fiscal year 2025.

EPS (Diluted)

$0.03

Leapfrog Acquisition Corp earned $0.03 per diluted share (EPS) in fiscal year 2025.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$1.4M

Leapfrog Acquisition Corp held $1.4M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

144M

Leapfrog Acquisition Corp had 144M shares outstanding in fiscal year 2025.

Margins & Returns

Gross Margin

N/A

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

LFAC Income Statement

Metric	Q2'26
Revenue	N/A
Cost of Revenue	N/A
Gross Profit	N/A
R&D Expenses	N/A
SG&A Expenses	$61K
Operating Income	N/A
Interest Expense	N/A
Income Tax	N/A
Net Income	-$61K
EPS (Diluted)	$-0.01

LFAC Balance Sheet

Metric	FY25
Total Assets	$145.7M
Current Assets	$1.5M
Cash & Equivalents	$1.4M
Inventory	N/A
Accounts Receivable	N/A
Goodwill	N/A
Total Liabilities	$149.3M
Current Liabilities	$225K
Long-Term Debt	N/A
Total Equity	-$3.7M
Retained Earnings	-$3.7M

Metric	Q2'26
Total Assets	$295K
Current Assets	N/A
Cash & Equivalents	$0
Inventory	N/A
Accounts Receivable	N/A
Goodwill	N/A
Total Liabilities	$331K
Current Liabilities	$331K
Long-Term Debt	N/A
Total Equity	-$36K
Retained Earnings	-$61K

LFAC Cash Flow Statement

Metric	FY25
Operating Cash Flow	-$65K
Capital Expenditures	N/A
Free Cash Flow	N/A
Investing Cash Flow	-$143.8M
Financing Cash Flow	$145.2M
Dividends Paid	N/A
Share Buybacks	N/A

Metric	Q2'26
Operating Cash Flow	$0
Capital Expenditures	N/A
Free Cash Flow	N/A
Investing Cash Flow	N/A
Financing Cash Flow	N/A
Dividends Paid	N/A
Share Buybacks	N/A

LFAC Financial Ratios

Metric	Q2'26
Gross Margin	N/A
Operating Margin	N/A
Net Margin	N/A
Return on Equity	N/A
Return on Assets	-20.6%
Current Ratio	N/A
Debt-to-Equity	-9.23
FCF Margin	N/A

Note: Shareholder equity is negative (-$3.7M), 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.

Frequently Asked Questions

Is Leapfrog Acquisition Corp profitable?

Yes, Leapfrog Acquisition Corp (LFAC) reported a net income of $205K in fiscal year 2025.

What is Leapfrog Acquisition Corp's operating cash flow?

Leapfrog Acquisition Corp (LFAC) generated -$65K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Leapfrog Acquisition Corp's total assets?

Leapfrog Acquisition Corp (LFAC) had $145.7M in total assets as of fiscal year 2025, including both current and long-term assets.

How many shares does Leapfrog Acquisition Corp have outstanding?

Leapfrog Acquisition Corp (LFAC) had 144M shares outstanding as of fiscal year 2025.

What is Leapfrog Acquisition Corp's current ratio?

Leapfrog Acquisition Corp (LFAC) had a current ratio of 6.64 as of fiscal year 2025, which is generally considered healthy.

What is Leapfrog Acquisition Corp's debt-to-equity ratio?

Leapfrog Acquisition Corp (LFAC) had a debt-to-equity ratio of -40.62 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Leapfrog Acquisition Corp's return on assets (ROA)?

Leapfrog Acquisition Corp (LFAC) had a return on assets of 0.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Leapfrog Acquisition Corp's cash runway?

Based on fiscal year 2025 data, Leapfrog Acquisition Corp (LFAC) had $1.4M in cash against an annual operating cash burn of $65K. This gives an estimated cash runway of approximately 256 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 Leapfrog Acquisition Corp's debt-to-equity ratio negative or unusual?

Leapfrog Acquisition Corp (LFAC) has negative shareholder equity of -$3.7M 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 Leapfrog Acquisition Corp's earnings high quality?

Leapfrog Acquisition Corp (LFAC) has an earnings quality ratio of -0.32x, 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.