OFA Group Financials
This page shows OFA Group (OFAL) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 3 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).
FY2025 shows better unit-level margin overwhelmed by shrinking sales scale and a much heavier overhead burden.
From FY2024 to FY2025, gross margin expanded from33.0% to43.9% , so direct costs improved rather than deteriorated. The real break was scale: revenue fell to$202K while SG&A reached$504K , meaning the operating structure became far too large for the sales base and drove the much deeper loss.
Earnings quality has been weak across the period: FY2023 posted a profit, but operating cash flow was already
The balance sheet carries negative equity: in FY2025, liabilities exceeded assets by about
Financial Health Signals
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 OFA Group'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.
OFA Group has an operating margin of -340.2%, meaning the company retains $-340 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 -16.5% the prior year.
OFA Group's revenue declined 61.9% year-over-year, from $531K to $202K. This contraction results in a growth score of 0/100.
OFA Group's current ratio of 1.42 is below the typical benchmark, resulting in a score of 24/100. This tight liquidity could limit financial flexibility if cash inflows slow.
OFA Group passes 2 of 9 financial strength tests. 1 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), 1 of 2 efficiency signals pass.
For every $1 of reported earnings, OFA Group generates $0.36 in operating cash flow (-$256K OCF vs -$715K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
OFA Group earns $-80.1 in operating income for every $1 of interest expense (-$687K vs $9K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
OFA Group generated $202K in revenue in fiscal year 2025. This represents a decrease of 61.9% from the prior year.
OFA Group reported -$715K in net income in fiscal year 2025. This represents a decrease of 666.8% from the prior year.
OFA Group earned $-0.08 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 700.0% from the prior year.
Cash & Balance Sheet
OFA Group held $32K in cash against $473K in long-term debt as of fiscal year 2025.
OFA Group had 10M shares outstanding in fiscal year 2025. This represents an increase of 24.6% from the prior year.
Margins & Returns
OFA Group's gross margin was 43.9% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 10.9 percentage points from the prior year.
OFA Group's operating margin was -340.2% in fiscal year 2025, reflecting core business profitability. This is down 323.7 percentage points from the prior year.
OFA Group's net profit margin was -353.8% in fiscal year 2025, showing the share of revenue converted to profit. This is down 336.2 percentage points from the prior year.
Capital Allocation
OFAL Income Statement
| Metric | Q2'26 | Q4'25 | Q4'24 |
|---|---|---|---|
| Revenue | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A |
| SG&A Expenses | N/A | N/A | N/A |
| Operating Income | N/A | N/A | N/A |
| Interest Expense | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A |
| Net Income | N/A | N/A | N/A |
| EPS (Diluted) | N/A | N/A | N/A |
OFAL Balance Sheet
| Metric | Q2'26 | Q4'25 | Q4'24 |
|---|---|---|---|
| Total Assets | $16.9M+4503.6% | $368K+4.0% | $354K |
| Current Assets | $766K+143.9% | $314K+0.1% | $314K |
| Cash & Equivalents | $506K+1483.1% | $32K-88.1% | $268K |
| Inventory | N/A | N/A | N/A |
| Accounts Receivable | N/A | $7K | N/A |
| Goodwill | N/A | N/A | N/A |
| Total Liabilities | $4.4M+540.6% | $694K+11.5% | $622K |
| Current Liabilities | $4.0M+1691.2% | $221K+39.3% | $158K |
| Long-Term Debt | $471K-0.5% | $473K+4.3% | $454K |
| Total Equity | $12.5M+3932.7% | -$326K-21.5% | -$268K |
| Retained Earnings | -$4.5M-334.2% | -$1.0M-228.8% | -$312K |
OFAL Cash Flow Statement
| Metric | Q2'26 | Q4'25 | Q4'24 |
|---|---|---|---|
| Operating Cash Flow | N/A | N/A | N/A |
| Capital Expenditures | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A |
| Financing Cash Flow | N/A | N/A | N/A |
| Dividends Paid | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A |
OFAL Financial Ratios
| Metric | Q2'26 | Q4'25 | Q4'24 |
|---|---|---|---|
| Gross Margin | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A |
| Return on Assets | N/A | N/A | N/A |
| Current Ratio | 0.19-1.2 | 1.42-0.6 | 1.98 |
| Debt-to-Equity | 0.04+1.5 | -1.45+0.2 | -1.69 |
| FCF Margin | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$326K), 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
Frequently Asked Questions
What is OFA Group's annual revenue?
OFA Group (OFAL) reported $202K in total revenue for fiscal year 2025. This represents a -61.9% 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 OFA Group's revenue growing?
OFA Group (OFAL) revenue declined by 61.9% year-over-year, from $531K to $202K in fiscal year 2025.
Is OFA Group profitable?
No, OFA Group (OFAL) reported a net income of -$715K in fiscal year 2025, with a net profit margin of -353.8%.
How much debt does OFA Group have?
As of fiscal year 2025, OFA Group (OFAL) had $32K in cash and equivalents against $473K in long-term debt.
What is OFA Group's gross margin?
OFA Group (OFAL) had a gross margin of 43.9% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
What is OFA Group's operating margin?
OFA Group (OFAL) had an operating margin of -340.2% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is OFA Group's net profit margin?
OFA Group (OFAL) had a net profit margin of -353.8% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is OFA Group's operating cash flow?
OFA Group (OFAL) generated -$256K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are OFA Group's total assets?
OFA Group (OFAL) had $368K in total assets as of fiscal year 2025, including both current and long-term assets.
What is OFA Group's current ratio?
OFA Group (OFAL) had a current ratio of 1.42 as of fiscal year 2025, which is considered adequate.
What is OFA Group's debt-to-equity ratio?
OFA Group (OFAL) had a debt-to-equity ratio of -1.45 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is OFA Group's return on assets (ROA)?
OFA Group (OFAL) had a return on assets of -194.3% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is OFA Group's cash runway?
Based on fiscal year 2025 data, OFA Group (OFAL) had $32K in cash against an annual operating cash burn of $256K. This gives an estimated cash runway of approximately 1 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 OFA Group's debt-to-equity ratio negative or unusual?
OFA Group (OFAL) has negative shareholder equity of -$326K 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.
What is OFA Group's Piotroski F-Score?
OFA Group (OFAL) has a Piotroski F-Score of 2 out of 9, indicating weak 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 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are OFA Group's earnings high quality?
OFA Group (OFAL) has an earnings quality ratio of 0.36x, 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 OFA Group cover its interest payments?
OFA Group (OFAL) has an interest coverage ratio of -80.1x, 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 OFA Group?
OFA Group (OFAL) scores 4 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.