What is Nisun Intl Ent Dvpmt Gp Co Ltd's earnings per share (EPS)?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) reported diluted earnings per share of $-47.65 for fiscal year 2025. This represents a -3432.2% 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.

Nisun Intl Ent Dvpmt Gp Co Ltd Financials

NISN

Source SEC Filings (10-K/10-Q) Updated Dec 31, 2025 Currency USD FYE December

This page shows Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 12 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 NISN FY2024 2026-04-22

NiSun’s reported profit is being overwhelmed by working-capital drag, with cash collection weakening faster than the balance sheet suggests.

FY2024 showed positive earnings but negative cash conversion: net income was $5.8M while operating cash flow fell to -$75.7M. Receivables climbed to $54.4M from $21.1M, so a large share of reported sales had not turned into cash by year-end; that points to working-capital absorption as the main operational stress, not capex or leverage.

The business is selling at much thinner spreads than a few years ago: operating margin fell from 23.8% in FY2021 to 1.1% in FY2024. Gross margin also kept compressing, which means the squeeze starts before overhead is even counted; revenue scale has therefore become less valuable because each additional sale carries far less profit into the operating line.

Solvency improved even as liquidity quality weakened: total liabilities fell to $60.3M from $112.8M. That makes the 4.2x current ratio less reassuring than it first appears, because current assets are less cash-rich than before and more dependent on receivables being collected on time; the balance sheet is lighter, but the cash engine became less dependable.

Financial Health Signals

Financial Profile 46/100

Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →

Health score ≠ stock price. This rates the quality of Nisun Intl Ent Dvpmt Gp Co Ltd's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.

Profitability

Nisun Intl Ent Dvpmt Gp Co Ltd has an operating margin of 29.0%, meaning the company retains $29 of operating profit per $100 of revenue. This results in a moderate score of 52/100, indicating healthy but not exceptional operating efficiency. This is up from -2.9% the prior year.

Growth

Nisun Intl Ent Dvpmt Gp Co Ltd's revenue declined 98.5% year-over-year, from $340.2M to $5.1M. This contraction results in a growth score of 0/100.

Leverage

100

Nisun Intl Ent Dvpmt Gp Co Ltd carries a low D/E ratio of 0.09, meaning only $0.09 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 12.26, Nisun Intl Ent Dvpmt Gp Co Ltd holds $12.26 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 100/100.

Altman Z-Score Distress

-23.93

Nisun Intl Ent Dvpmt Gp Co Ltd scores -23.93, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($7.0M) relative to total liabilities ($411K). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Key Financial Metrics

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Earnings & Revenue

Revenue

$5.1M

YoY-98.5%

5Y CAGR-34.5%

10Y CAGR-14.0%

Nisun Intl Ent Dvpmt Gp Co Ltd generated $5.1M in revenue in fiscal year 2025. This represents a decrease of 98.5% from the prior year.

EBITDA

$3.1M

YoY+137.5%

5Y CAGR-23.4%

10Y CAGR-7.2%

Nisun Intl Ent Dvpmt Gp Co Ltd's EBITDA was $3.1M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 137.5% from the prior year.

Net Income

N/A

EPS (Diluted)

$-47.65

YoY-3432.2%

Nisun Intl Ent Dvpmt Gp Co Ltd earned $-47.65 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 3432.2% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$1.4M

YoY-76.9%

5Y CAGR-42.3%

10Y CAGR+2.4%

Nisun Intl Ent Dvpmt Gp Co Ltd held $1.4M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

N/A

Margins & Returns

Gross Margin

72.0%

YoY+62.9pp

5Y CAGR+19.3pp

10Y CAGR+33.9pp

Nisun Intl Ent Dvpmt Gp Co Ltd's gross margin was 72.0% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 62.9 percentage points from the prior year.

Operating Margin

29.0%

YoY+32.0pp

5Y CAGR+5.3pp

10Y CAGR+2.7pp

Nisun Intl Ent Dvpmt Gp Co Ltd's operating margin was 29.0% in fiscal year 2025, reflecting core business profitability. This is up 32.0 percentage points from the prior year.

Net Margin

N/A

Return on Equity

N/A

Capital Allocation

R&D Spending

$2.2M

YoY-78.1%

5Y CAGR+21.6%

10Y CAGR+33.4%

Nisun Intl Ent Dvpmt Gp Co Ltd invested $2.2M in research and development in fiscal year 2025. This represents a decrease of 78.1% from the prior year.

Share Buybacks

N/A

Capital Expenditures

N/A

NISN Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$5.1M-98.5%	$340.2M-12.0%	$386.7M+65.1%	$234.2M+46.2%	$160.2M+279.7%	$42.2M
Cost of Revenue	$1.4M-99.4%	$249.9M-10.1%	$278.0M+97.3%	$140.9M+108.3%	$67.6M+242.6%	$19.7M
Gross Profit	$3.6M-88.2%	$30.9M-22.7%	$40.0M+7.9%	$37.0M-31.5%	$54.0M+143.3%	$22.2M
R&D Expenses	$2.2M-78.1%	$10.0M+2006.8%	$472K-69.8%	$1.6M-2.3%	$1.6M+95.6%	$818K
SG&A Expenses	N/A	$19.2M+77.2%	$10.9M+3.3%	$10.5M-9.7%	$11.6M+42.2%	$8.2M
Operating Income	$1.5M+114.8%	-$10.0M-2006.8%	-$472K-102.7%	$17.7M-53.6%	$38.2M+280.8%	$10.0M
Interest Expense	N/A	$99K-21.7%	$126K+419.2%	$24K-22.7%	$31K-97.7%	$1.4M
Income Tax	$67K-98.5%	$4.5M-22.2%	$5.8M+22.7%	$4.7M-53.8%	$10.3M+991.3%	$941K
Net Income	N/A	$5.8M-67.1%	$17.6M-0.2%	$17.6M-42.0%	$30.4M+332.1%	-$13.1M
EPS (Diluted)	$-47.65-3432.2%	$1.43-67.9%	$4.46+0.9%	$4.42	N/A	N/A

Metric	Q4'25	Q4'24	Q2'24	Q4'23	Q2'23	Q4'22	Q2'22	Q4'21
Revenue	N/A	N/A	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	N/A	N/A
Gross Profit	N/A	N/A	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	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	N/A	N/A	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	N/A	N/A
Income Tax	N/A	N/A	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	N/A	N/A
EPS (Diluted)	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

NISN Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$5.1M-98.1%	$271.4M-14.1%	$315.9M+11.5%	$283.4M+3.4%	$274.0M+153.5%	$108.1M
Current Assets	$5.0M-98.0%	$251.3M-14.3%	$293.3M+27.0%	$230.9M+1.4%	$227.8M+277.2%	$60.4M
Cash & Equivalents	$1.4M-76.9%	$6.1M-94.7%	$114.5M+79.1%	$63.9M-30.1%	$91.4M+313.1%	$22.1M
Inventory	N/A	$807K-97.4%	$31.0M-2.1%	$31.6M+70.0%	$18.6M+270.5%	$5.0M
Accounts Receivable	$1.6M-97.1%	$54.4M+157.8%	$21.1M+11.6%	$18.9M+2.2%	$18.5M+274.8%	$4.9M
Goodwill	N/A	$17.1M-3.4%	$17.7M-25.8%	$23.8M-7.6%	$25.8M+2.4%	$25.2M
Total Liabilities	$411K-99.3%	$60.3M-46.6%	$112.8M+20.5%	$93.6M+4.8%	$89.4M+217.4%	$28.2M
Current Liabilities	$411K-99.3%	$59.5M-46.5%	$111.1M+22.8%	$90.5M+2.0%	$88.7M+231.0%	$26.8M
Long-Term Debt	N/A	N/A	N/A	$435K	N/A	N/A
Total Equity	$4.7M-97.7%	$206.8M+4.0%	$198.8M+7.1%	$185.6M+2.8%	$180.6M+135.1%	$76.8M
Retained Earnings	-$135.2M-286.4%	$72.5M+6.0%	$68.4M+28.5%	$53.2M+40.7%	$37.8M+292.7%	$9.6M

Metric	Q4'25	Q4'24	Q2'24	Q4'23	Q2'23	Q4'22	Q2'22	Q4'21
Total Assets	$5.1M-98.1%	$271.4M+1.0%	$268.8M-14.9%	$315.9M-1.3%	$320.0M+12.9%	$283.4M+13.4%	$250.0M-8.8%	$274.0M
Current Assets	$5.0M-98.0%	$251.3M+1.5%	$247.5M-15.6%	$293.3M+1.8%	$288.2M+24.8%	$230.9M+15.5%	$199.9M-12.2%	$227.8M
Cash & Equivalents	$1.4M-76.9%	$6.1M-87.2%	$47.9M-58.2%	$114.5M+8.0%	$106.0M+65.9%	$63.9M-29.8%	$91.0M-0.5%	$91.4M
Inventory	N/A	$807K-96.8%	$25.3M-18.2%	$31.0M	N/A	$31.6M+49.7%	$21.1M+13.5%	$18.6M
Accounts Receivable	$1.6M-97.1%	$54.4M+70.6%	$31.9M+51.1%	$21.1M-27.1%	$29.0M+53.0%	$18.9M-13.1%	$21.8M+17.6%	$18.5M
Goodwill	N/A	$17.1M-1.2%	$17.3M-2.3%	$17.7M-22.0%	$22.7M-4.9%	$23.8M-2.9%	$24.5M-4.9%	$25.8M
Total Liabilities	$411K-99.3%	$60.3M+0.5%	$60.0M-46.8%	$112.8M-11.2%	$127.1M+35.7%	$93.6M+58.9%	$58.9M-34.1%	$89.4M
Current Liabilities	$411K-99.3%	$59.5M+1.5%	$58.6M-47.3%	$111.1M-11.0%	$124.8M+38.0%	$90.5M+65.4%	$54.7M-38.3%	$88.7M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	$435K	N/A	N/A
Total Equity	$4.7M-97.7%	$206.8M+1.1%	$204.5M+2.9%	$198.8M+5.3%	$188.8M+1.7%	$185.6M-0.7%	$186.9M+3.5%	$180.6M
Retained Earnings	-$135.2M-286.4%	$72.5M-7.0%	$78.0M+14.1%	$68.4M+7.7%	$63.5M+19.4%	$53.2M+2.4%	$52.0M+37.5%	$37.8M

NISN Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	N/A	-$75.7M-313.2%	$35.5M+222.6%	-$29.0M-221.4%	$23.9M+787.9%	$2.7M
Capital Expenditures	N/A	$27K-94.7%	$504K-22.8%	$653K+249.5%	$187K-8.9%	$205K
Free Cash Flow	N/A	-$75.7M-316.4%	$35.0M+218.2%	-$29.6M-225.1%	$23.7M+853.7%	$2.5M
Investing Cash Flow	-$14.5M+56.0%	-$32.9M+62.3%	-$87.2M-588.6%	$17.8M+170.6%	-$25.3M-435.0%	-$4.7M
Financing Cash Flow	$695K+194.0%	-$740K+89.0%	-$6.7M+19.1%	-$8.3M-111.8%	$70.5M+284.2%	$18.4M
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	$356K	N/A	N/A

Metric	Q4'25	Q4'24	Q2'24	Q4'23	Q2'23	Q4'22	Q2'22	Q4'21
Operating Cash Flow	N/A	N/A	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	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	N/A	N/A	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	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

NISN Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	72.0%+62.9pp	9.1%-1.3pp	10.3%-5.5pp	15.8%-17.9pp	33.7%-18.9pp	52.7%
Operating Margin	29.0%+32.0pp	-2.9%-2.8pp	-0.1%-7.7pp	7.6%-16.3pp	23.8%+0.1pp	23.8%
Net Margin	N/A	1.7%-2.8pp	4.5%-3.0pp	7.5%-11.4pp	19.0%+50.0pp	-31.0%
Return on Equity	N/A	2.8%-6.0pp	8.8%-0.6pp	9.5%-7.3pp	16.8%+33.9pp	-17.0%
Return on Assets	N/A	2.1%-3.4pp	5.6%-0.7pp	6.2%-4.9pp	11.1%+23.2pp	-12.1%
Current Ratio	12.26+8.0	4.23+1.6	2.64+0.1	2.55-0.0	2.57+0.3	2.25
Debt-to-Equity	0.09-0.2	0.29-0.3	0.57+0.6	0.00-0.5	0.49+0.1	0.37
FCF Margin	N/A	-22.3%-31.3pp	9.0%+21.7pp	-12.6%-27.4pp	14.8%+8.9pp	5.9%

Metric	Q4'25	Q4'24	Q2'24	Q4'23	Q2'23	Q4'22	Q2'22	Q4'21
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	12.26+8.0	4.230.0	4.22+1.6	2.64+0.3	2.31-0.2	2.55-1.1	3.65+1.1	2.57
Debt-to-Equity	0.09-0.2	0.290.0	0.29-0.3	0.57-0.1	0.67+0.7	0.00-0.3	0.32-0.2	0.49
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

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Frequently Asked Questions

What is Nisun Intl Ent Dvpmt Gp Co Ltd's annual revenue?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) reported $5.1M in total revenue for fiscal year 2025. This represents a -98.5% 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 Nisun Intl Ent Dvpmt Gp Co Ltd's revenue growing?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) revenue declined by 98.5% year-over-year, from $340.2M to $5.1M in fiscal year 2025.

What is Nisun Intl Ent Dvpmt Gp Co Ltd's EBITDA?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) had EBITDA of $3.1M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is Nisun Intl Ent Dvpmt Gp Co Ltd's gross margin?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) had a gross margin of 72.0% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.

What is Nisun Intl Ent Dvpmt Gp Co Ltd's operating margin?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) had an operating margin of 29.0% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What are Nisun Intl Ent Dvpmt Gp Co Ltd's total assets?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) had $5.1M in total assets as of fiscal year 2025, including both current and long-term assets.

How much does Nisun Intl Ent Dvpmt Gp Co Ltd spend on research and development?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) invested $2.2M in research and development during fiscal year 2025.

What is Nisun Intl Ent Dvpmt Gp Co Ltd's current ratio?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) had a current ratio of 12.26 as of fiscal year 2025, which is generally considered healthy.

What is Nisun Intl Ent Dvpmt Gp Co Ltd's debt-to-equity ratio?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) had a debt-to-equity ratio of 0.09 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Nisun Intl Ent Dvpmt Gp Co Ltd's Altman Z-Score?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) has an Altman Z-Score of -23.93, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

How financially healthy is Nisun Intl Ent Dvpmt Gp Co Ltd?

Nisun Intl Ent Dvpmt Gp Co Ltd (NISN) scores 46 out of 100 on our Financial Profile, indicating moderate 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.