What is Lvpai Group Limited's earnings per share (EPS)?

Lvpai Group Limited (LVPA) reported diluted earnings per share of $0.00 for fiscal year 2026. 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.

Lvpai Group Limited Financials

LVPA

Source SEC Filings (10-K/10-Q) Updated May 18, 2026 Currency USD FYE May

This page shows Lvpai Group Limited (LVPA) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 7 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).

Rhea AI LVPA FY2025 2026-05-18

Reported results show a maintenance-mode entity, where recurring overhead is funded by financing rather than operating activity.

Losses are translating almost one-for-one into cash burn: in FY2025, net loss was -$32.6K and operating cash flow was -$31.5K, after a similar pairing in FY2024. That pattern implies the drain comes mainly from ongoing corporate costs rather than large non-cash accounting items.

Balance-sheet pressure kept building even as annual losses narrowed modestly: total liabilities increased from $114K in FY2024 to $145K in FY2025. With FY2025 financing inflow of $31.5K nearly offsetting the operating cash outflow, the entity appears to be sustained by outside funding support rather than self-funding operations.

Some figures from recent filings were inconsistent and were omitted from this summary.

Financial Health Signals

Earnings Quality Low Quality

0.99x

For every $1 of reported earnings, Lvpai Group Limited generates $0.99 in operating cash flow (-$30K OCF vs -$30K 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

-$30K

YoY+6.7%

Lvpai Group Limited reported -$30K in net income in fiscal year 2026. This represents an increase of 6.7% from the prior year.

EPS (Diluted)

$0.00

Lvpai Group Limited earned $0.00 per diluted share (EPS) in fiscal year 2026.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

N/A

Dividends Per Share

N/A

Shares Outstanding

100M

YoY+0.0%

Lvpai Group Limited had 100M shares outstanding in fiscal year 2026. This represents an increase of 0.0% from the prior year.

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

LVPA Income Statement

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Revenue	N/A	$0	$0	$0	$0	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	$40K+10.5%	$36K+26.0%	$29K-99.5%	$6.1M
Operating Income	-$30K+6.7%	-$33K+18.8%	-$40K-10.5%	-$36K-26.0%	-$29K+99.5%	-$6.1M
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	N/A	$0	$0	$0	$0	N/A
Net Income	-$30K+6.7%	-$33K+18.8%	-$40K-10.5%	-$36K-26.0%	-$29K+99.5%	-$6.1M
EPS (Diluted)	$0.00	$0.00	$0.00	N/A	N/A	N/A

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Revenue	$0	$0	$0	N/A	$0	$0	$0	N/A
Cost of Revenue	$0	$0	$0	N/A	$0	$0	$0	N/A
Gross Profit	$0	$0	$0	N/A	$0	$0	$0	N/A
R&D Expenses	N/A	N/A	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	N/A	N/A
Operating Income	-$7K+29.7%	-$10K-37.3%	-$7K	N/A	-$9K+3.0%	-$9K+2.8%	-$9K	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	N/A	$0	$0	N/A	N/A	N/A	$0	N/A
Net Income	-$7K+29.7%	-$10K-37.3%	-$7K	N/A	-$9K+3.0%	-$9K+2.8%	-$9K	N/A
EPS (Diluted)	$0.00	$0.00	$0.00	N/A	$0.00	$0.00	$0.00	N/A

LVPA Balance Sheet

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Total Assets	N/A	$0	$0	$0	$0	$0
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	N/A	$0	$0	$0	$0	N/A
Inventory	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
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	N/A	$145K+26.8%	$114K+50.9%	$76K+66.9%	$45K+57.9%	$29K
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	N/A	-$145K-26.8%	-$114K-50.9%	-$76K-66.9%	-$45K-57.9%	-$29K
Retained Earnings	N/A	-$19.8M-0.2%	-$19.7M-0.2%	-$19.7M-0.2%	-$19.7M-0.2%	-$19.6M

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Total Assets	$0	$0	$0	$0	$0	$0	$0	$0
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$0	$0	$0	$0	$0	$0	$0	$0
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	$162K+4.6%	$155K+7.0%	$145K+5.3%	$138K+4.1%	$132K+7.1%	$123K+7.9%	$114K+8.8%	$105K
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$162K-4.6%	-$155K-7.0%	-$145K-5.3%	-$138K-4.1%	-$132K-7.1%	-$123K-7.9%	-$114K-8.8%	-$105K
Retained Earnings	-$19.8M0.0%	-$19.8M-0.1%	-$19.8M0.0%	-$19.8M0.0%	-$19.8M0.0%	-$19.8M0.0%	-$19.7M0.0%	-$19.7M

LVPA Cash Flow Statement

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Operating Cash Flow	-$30K+4.8%	-$32K+21.3%	-$40K+0.1%	-$40K-63.7%	-$24K+61.0%	-$63K
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	$30K-4.8%	$32K-21.3%	$40K-0.1%	$40K+63.7%	$24K-61.0%	$63K
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

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Operating Cash Flow	-$2K+84.6%	-$13K-191.2%	-$4K+15.0%	-$5K+34.0%	-$8K+16.4%	-$10K-8.2%	-$9K-42.7%	-$6K
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	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Financing Cash Flow	$2K-84.6%	$13K+191.2%	$4K-15.0%	$5K-34.0%	$8K-16.4%	$10K+8.2%	$9K+42.7%	$6K
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

LVPA Financial Ratios

Metric	FY26	FY25	FY24	FY23	FY22	FY21
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	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	N/A	-1.000.0	-1.000.0	-1.000.0	-1.000.0	-1.00
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
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	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	N/A	N/A
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	-1.000.0	-1.000.0	-1.000.0	-1.000.0	-1.000.0	-1.000.0	-1.000.0	-1.00
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Frequently Asked Questions

Is Lvpai Group Limited profitable?

No, Lvpai Group Limited (LVPA) reported a net income of -$30K in fiscal year 2026.

What is Lvpai Group Limited's operating cash flow?

Lvpai Group Limited (LVPA) generated -$30K in operating cash flow during fiscal year 2026, representing cash generated from core business activities.

How many shares does Lvpai Group Limited have outstanding?

Lvpai Group Limited (LVPA) had 100M shares outstanding as of fiscal year 2026.

Are Lvpai Group Limited's earnings high quality?

Lvpai Group Limited (LVPA) has an earnings quality ratio of 0.99x, 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.