What is Linkage Global Inc's earnings per share (EPS)?

Linkage Global Inc (LGCB) reported diluted earnings per share of $-1.27 for fiscal year 2025. This represents a -504.8% 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.

Linkage Global Inc Financials

LGCB

Source SEC Filings (10-K/10-Q) Updated Sep 30, 2025 Currency USD FYE September

This page shows Linkage Global Inc (LGCB) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 5 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).

Financial Health Signals

Financial Profile 33/100

Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores

Profitability

Linkage Global Inc has an operating margin of -90.4%, meaning the company retains $-90 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is down from -0.7% the prior year.

Growth

Linkage Global Inc's revenue declined 50.5% year-over-year, from $10.3M to $5.1M. This contraction results in a growth score of 0/100.

Leverage

100

Linkage Global Inc carries a low D/E ratio of 0.04, meaning only $0.04 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 100/100, indicating a strong balance sheet with room for future borrowing.

Liquidity

100

With a current ratio of 5.08, Linkage Global Inc holds $5.08 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 100/100.

Cash Flow

While Linkage Global Inc generated -$4.7M in operating cash flow, capex of $171K consumed most of it, leaving -$4.9M in free cash flow. This results in a low score of 0/100, reflecting heavy capital investment rather than weak cash generation.

Returns

Linkage Global Inc generates a -45.1% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 0/100. This is down from -6.3% the prior year.

Piotroski F-Score Neutral

4/9

Linkage Global Inc passes 4 of 9 financial strength tests. 1 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.

Earnings Quality Low Quality

0.64x

For every $1 of reported earnings, Linkage Global Inc generates $0.64 in operating cash flow (-$4.7M OCF vs -$7.4M 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

-59106.3x

Linkage Global Inc earns $-59106.3 in operating income for every $1 of interest expense (-$4.6M vs $78). 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

$5.1M

YoY-50.5%

Linkage Global Inc generated $5.1M in revenue in fiscal year 2025. This represents a decrease of 50.5% from the prior year.

EBITDA

-$4.6M

YoY-44144.3%

Linkage Global Inc's EBITDA was -$4.6M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 44144.3% from the prior year.

Net Income

-$7.4M

YoY-1577.1%

Linkage Global Inc reported -$7.4M in net income in fiscal year 2025. This represents a decrease of 1577.1% from the prior year.

EPS (Diluted)

$-1.27

YoY-504.8%

Linkage Global Inc earned $-1.27 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 504.8% from the prior year.

Cash & Balance Sheet

Free Cash Flow

-$4.9M

Linkage Global Inc generated -$4.9M in free cash flow in fiscal year 2025, representing cash available after capex.

Cash & Debt

$735K

YoY-63.3%

Linkage Global Inc held $735K in cash against $670K in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

N/A

Margins & Returns

Gross Margin

72.6%

YoY+32.1pp

Linkage Global Inc's gross margin was 72.6% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 32.1 percentage points from the prior year.

Operating Margin

-90.4%

YoY-89.7pp

Linkage Global Inc's operating margin was -90.4% in fiscal year 2025, reflecting core business profitability. This is down 89.7 percentage points from the prior year.

Net Margin

-144.5%

YoY-140.3pp

Linkage Global Inc's net profit margin was -144.5% in fiscal year 2025, showing the share of revenue converted to profit. This is down 140.3 percentage points from the prior year.

Return on Equity

-45.1%

YoY-38.9pp

Linkage Global Inc's ROE was -45.1% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 38.9 percentage points from the prior year.

Capital Allocation

R&D Spending

$585K

YoY+93.6%

Linkage Global Inc invested $585K in research and development in fiscal year 2025. This represents an increase of 93.6% from the prior year.

Share Buybacks

N/A

Capital Expenditures

$171K

Linkage Global Inc invested $171K in capex in fiscal year 2025, funding long-term assets and infrastructure.

LGCB Income Statement

Metric	FY25	FY24	FY23	FY22	FY21
Revenue	$5.1M-50.5%	$10.3M-19.2%	$12.7M-42.2%	$22.0M+42.4%	$15.5M
Cost of Revenue	$1.4M-77.2%	$6.1M-43.7%	$10.9M-40.7%	$18.3M+41.7%	$12.9M
Gross Profit	$3.7M-11.2%	$4.2M+123.9%	$1.9M-49.8%	$3.7M+46.0%	$2.5M
R&D Expenses	$585K+93.6%	$302K-48.6%	$588K-6.4%	$628K+510.8%	$103K
SG&A Expenses	$6.3M+79.2%	$3.5M+155.2%	$1.4M+31.1%	$1.0M+67.6%	$625K
Operating Income	-$4.6M-5922.2%	-$77K+86.6%	-$571K-140.5%	$1.4M+60.0%	$881K
Interest Expense	$78-57.4%	$183-66.3%	$543+7.3%	$506-81.8%	$3K
Income Tax	$403K-31.7%	$590K+1022.1%	-$64K-116.6%	$386K+280.1%	$102K
Net Income	-$7.4M-1577.1%	-$439K+32.7%	-$653K-161.2%	$1.1M+41.9%	$752K
EPS (Diluted)	$-1.27-504.8%	$-0.21+36.4%	$-0.33-760.0%	$0.05+25.0%	$0.04

Metric	Q4'25	Q2'25	Q4'24	Q4'23	Q4'22	Q4'21
Revenue	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
Gross Profit	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
SG&A Expenses	N/A	N/A	N/A	N/A	N/A	N/A
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	N/A	N/A	N/A	N/A	N/A	N/A
EPS (Diluted)	N/A	N/A	N/A	N/A	N/A	N/A

LGCB Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21
Total Assets	$21.4M+68.2%	$12.7M+19.4%	$10.6M+17.1%	$9.1M+20.6%	$7.5M
Current Assets	$20.7M+73.4%	$12.0M+23.9%	$9.6M+35.4%	$7.1M	N/A
Cash & Equivalents	$735K-63.3%	$2.0M+80.7%	$1.1M-70.0%	$3.7M+107.2%	$1.8M
Inventory	$2K-97.0%	$66K-90.2%	$680K+100.0%	$340K	N/A
Accounts Receivable	$5.0M-21.1%	$6.3M+213.4%	$2.0M-7.1%	$2.2M	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$5.0M-11.5%	$5.7M-20.6%	$7.1M+12.5%	$6.3M+9.3%	$5.8M
Current Liabilities	$4.1M-6.9%	$4.4M-6.7%	$4.7M+27.4%	$3.7M	N/A
Long-Term Debt	$670K-20.2%	$840K-57.9%	$2.0M-24.8%	$2.7M	N/A
Total Equity	$16.3M+132.5%	$7.0M+100.9%	$3.5M+27.9%	$2.7M+58.4%	$1.7M
Retained Earnings	-$5.8M-456.7%	$1.6M-21.4%	$2.1M-24.4%	$2.7M	N/A

Metric	Q4'25	Q2'25	Q4'24	Q4'23	Q4'22	Q4'21
Total Assets	$21.4M+9.0%	$19.6M+54.3%	$12.7M+19.4%	$10.6M+17.1%	$9.1M+20.6%	$7.5M
Current Assets	$20.7M+9.0%	$19.0M+59.1%	$12.0M+23.9%	$9.6M+35.4%	$7.1M	N/A
Cash & Equivalents	$735K+123.9%	$328K-83.6%	$2.0M+80.7%	$1.1M-70.0%	$3.7M+107.2%	$1.8M
Inventory	$2K-94.3%	$36K-46.2%	$66K-90.2%	$680K+100.0%	$340K	N/A
Accounts Receivable	$5.0M-22.4%	$6.4M+1.6%	$6.3M+213.4%	$2.0M-7.1%	$2.2M	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$5.0M-60.3%	$12.6M+123.1%	$5.7M-20.6%	$7.1M+12.5%	$6.3M+9.3%	$5.8M
Current Liabilities	$4.1M-64.7%	$11.6M+163.9%	$4.4M-6.7%	$4.7M+27.4%	$3.7M	N/A
Long-Term Debt	$670K-8.7%	$734K-12.6%	$840K-57.9%	$2.0M-24.8%	$2.7M	N/A
Total Equity	$16.3M+135.3%	$6.9M-1.2%	$7.0M+100.9%	$3.5M+27.9%	$2.7M+58.4%	$1.7M
Retained Earnings	-$5.8M-290.4%	-$1.5M-191.4%	$1.6M-21.4%	$2.1M-24.4%	$2.7M	N/A

LGCB Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21
Operating Cash Flow	-$4.7M-186.4%	-$1.6M+57.9%	-$3.9M-432.2%	$1.2M-4.0%	$1.2M
Capital Expenditures	$171K	N/A	$12K-97.5%	$481K-84.3%	$3.1M
Free Cash Flow	-$4.9M	N/A	-$3.9M-666.6%	$688K+137.2%	-$1.8M
Investing Cash Flow	-$9.3M-2431.6%	-$365K-120.0%	$1.8M+145.6%	$744K+123.2%	-$3.2M
Financing Cash Flow	$12.6M+336.7%	$2.9M+821.9%	-$398K-970.9%	$46K-97.7%	$2.0M
Dividends Paid	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A

Metric	Q4'25	Q2'25	Q4'24	Q4'23	Q4'22	Q4'21
Operating Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A
Capital Expenditures	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
Investing Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A
Financing Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A
Dividends Paid	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

LGCB Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21
Gross Margin	72.6%+32.1pp	40.5%+25.9pp	14.6%-2.2pp	16.8%+0.4pp	16.4%
Operating Margin	-90.4%-89.7pp	-0.7%+3.7pp	-4.5%-10.9pp	6.4%+0.7pp	5.7%
Net Margin	-144.5%-140.3pp	-4.3%+0.9pp	-5.1%-10.0pp	4.8%-0.0pp	4.9%
Return on Equity	-45.1%-38.9pp	-6.3%+12.4pp	-18.7%-57.7pp	39.0%-4.5pp	43.5%
Return on Assets	-34.5%-31.1pp	-3.5%+2.7pp	-6.1%-17.9pp	11.8%+1.8pp	10.0%
Current Ratio	5.08+2.4	2.73+0.7	2.05+0.1	1.93	N/A
Debt-to-Equity	0.04-0.1	0.12-0.5	0.57-0.4	0.97-2.4	3.36
FCF Margin	-95.2%	N/A	-30.6%-33.7pp	3.1%+15.1pp	-11.9%

Metric	Q4'25	Q2'25	Q4'24	Q4'23	Q4'22	Q4'21
Gross Margin	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
Net Margin	N/A	N/A	N/A	N/A	N/A	N/A
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	N/A	N/A	N/A	N/A	N/A	N/A
Current Ratio	5.08+3.4	1.64-1.1	2.73+0.7	2.05+0.1	1.93	N/A
Debt-to-Equity	0.04-0.1	0.11-0.0	0.12-0.5	0.57-0.4	0.97-2.4	3.36
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A

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Frequently Asked Questions

What is Linkage Global Inc's annual revenue?

Linkage Global Inc (LGCB) reported $5.1M in total revenue for fiscal year 2025. This represents a -50.5% 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 Linkage Global Inc's revenue growing?

Linkage Global Inc (LGCB) revenue declined by 50.5% year-over-year, from $10.3M to $5.1M in fiscal year 2025.

Is Linkage Global Inc profitable?

No, Linkage Global Inc (LGCB) reported a net income of -$7.4M in fiscal year 2025, with a net profit margin of -144.5%.

What is Linkage Global Inc's EBITDA?

Linkage Global Inc (LGCB) had EBITDA of -$4.6M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does Linkage Global Inc have?

As of fiscal year 2025, Linkage Global Inc (LGCB) had $735K in cash and equivalents against $670K in long-term debt.

What is Linkage Global Inc's gross margin?

Linkage Global Inc (LGCB) had a gross margin of 72.6% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.

What is Linkage Global Inc's operating margin?

Linkage Global Inc (LGCB) had an operating margin of -90.4% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is Linkage Global Inc's net profit margin?

Linkage Global Inc (LGCB) had a net profit margin of -144.5% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is Linkage Global Inc's return on equity (ROE)?

Linkage Global Inc (LGCB) has a return on equity of -45.1% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Linkage Global Inc's free cash flow?

Linkage Global Inc (LGCB) generated -$4.9M in free cash flow during fiscal year 2025. 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 Linkage Global Inc's operating cash flow?

Linkage Global Inc (LGCB) generated -$4.7M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Linkage Global Inc's total assets?

Linkage Global Inc (LGCB) had $21.4M in total assets as of fiscal year 2025, including both current and long-term assets.

What are Linkage Global Inc's capital expenditures?

Linkage Global Inc (LGCB) invested $171K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How much does Linkage Global Inc spend on research and development?

Linkage Global Inc (LGCB) invested $585K in research and development during fiscal year 2025.

What is Linkage Global Inc's current ratio?

Linkage Global Inc (LGCB) had a current ratio of 5.08 as of fiscal year 2025, which is generally considered healthy.

What is Linkage Global Inc's debt-to-equity ratio?

Linkage Global Inc (LGCB) had a debt-to-equity ratio of 0.04 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Linkage Global Inc's return on assets (ROA)?

Linkage Global Inc (LGCB) had a return on assets of -34.5% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Linkage Global Inc's cash runway?

Based on fiscal year 2025 data, Linkage Global Inc (LGCB) had $735K in cash against an annual operating cash burn of $4.7M. This gives an estimated cash runway of approximately 2 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 Linkage Global Inc's Piotroski F-Score?

Linkage Global Inc (LGCB) has a Piotroski F-Score of 4 out of 9, indicating neutral 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 Linkage Global Inc's earnings high quality?

Linkage Global Inc (LGCB) has an earnings quality ratio of 0.64x, 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 Linkage Global Inc cover its interest payments?

Linkage Global Inc (LGCB) has an interest coverage ratio of -59106.3x, 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 Linkage Global Inc?

Linkage Global Inc (LGCB) scores 33 out of 100 on our Financial Profile, indicating weak 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.