What is Ofs Capital's earnings per share (EPS)?

Ofs Capital (OFS) reported diluted earnings per share of $-2.47 for fiscal year 2025. This represents a -216.5% 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.

Ofs Capital Financials

OFS

Source SEC Filings (10-K/10-Q) Data as of Mar 31, 2026 Currency USD FYE December

This page shows Ofs Capital (OFS) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 6 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 OFS FY2025 2026-05-01

Balance-sheet shrinkage and cash generation that diverges from earnings now define OFS Capital’s operating and financing mechanics across periods.

Across the last 3 fiscal years, operating cash flow stayed positive even while reported results moved from near break-even to a -$33.1M loss, so accounting earnings are not describing the whole cash picture. With total assets falling from $469.8M to $346.7M over that span, the inflow looks more like asset runoff or realizations from an existing book than growth-led cash generation.

Total liabilities fell to $223.5M in the latest year, but debt-to-equity still ended at 1.8x. That points to equity erosion as the bigger driver of leverage in the current posture, meaning liability reduction alone has not rebuilt the capital cushion underneath the asset base.

The latest year produced $43.6M of operating cash flow against $15.9M of dividends paid, so distributions were covered by cash movement even without accounting profit. But ending cash of just $3.4M leaves a small liquidity buffer, so day-to-day flexibility depends on continued collections rather than stored cash.

Financial Health Signals

Financial health score pending refresh

We are recalculating Ofs Capital's peer-relative financial health score against the latest fiscal year. It will appear here once the refresh completes. The signals and metrics below are current.

Piotroski F-Score Partial

3/5

Ofs Capital passes 3 of 5 computable financial strength tests (4 of the nine could not be computed from available data). 2 of 4 profitability signals pass, all 1 leverage/liquidity signals pass.

Earnings Quality Mixed

-1.32x

For every $1 of reported earnings, Ofs Capital generates $-1.32 in operating cash flow ($43.6M OCF vs -$33.1M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.

Key Financial Metrics

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Earnings & Revenue

Revenue

N/A

EBITDA

N/A

Net Income

-$33.1M

YoY-216.4%

Ofs Capital reported -$33.1M in net income in fiscal year 2025. This represents a decrease of 216.4% from the prior year.

EPS (Diluted)

$-2.47

YoY-216.5%

Ofs Capital earned $-2.47 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 216.5% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$3.4M

YoY-44.6%

5Y CAGR-38.3%

Ofs Capital held $3.4M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

13M

YoY+0.0%

5Y CAGR-0.0%

Ofs Capital had 13M shares outstanding in fiscal year 2025. 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

-26.9%

YoY-43.4pp

5Y CAGR-29.2pp

Ofs Capital's ROE was -26.9% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 43.4 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

N/A

OFS Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
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	$16.5M-0.8%	$16.6M-14.5%	$19.5M+14.4%	$17.0M-2.8%	$17.5M-6.9%	$18.8M
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	-$33.1M-216.4%	$28.4M+6216.6%	-$465K+93.9%	-$7.6M-113.3%	$56.9M+1439.4%	$3.7M
EPS (Diluted)	$-2.47-216.5%	$2.12+5400.0%	$-0.04-102.9%	$1.37+37.0%	$1.00	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
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	$3.9M	N/A	$4.5M+18.2%	$3.8M-0.4%	$3.9M	N/A	$4.0M-2.3%	$4.1M
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	-$11.6M	N/A	-$5.3M+44.7%	-$9.6M-32.2%	-$7.3M	N/A	$1.7M-83.7%	$10.3M
EPS (Diluted)	$-0.86	N/A	$0.22-12.0%	$0.25+146.3%	$-0.54	N/A	$0.27+3.8%	$0.26

OFS Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$346.7M-19.0%	$428.1M-8.9%	$469.8M-9.8%	$520.7M-8.5%	$569.0M	N/A
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$3.4M-44.6%	$6.1M-86.6%	$45.3M+203.6%	$14.9M-65.3%	$43.0M+14.2%	$37.7M
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	$223.5M-12.7%	$255.9M-16.9%	$307.8M-9.5%	$340.3M-6.8%	$365.3M	N/A
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	$123.2M-28.5%	$172.2M+6.3%	$162.0M-10.2%	$180.4M-11.4%	$203.7M+28.2%	$159.0M
Retained Earnings	-$51.1M-298.9%	-$12.8M+44.2%	-$23.0M-404.6%	-$4.6M-124.6%	$18.5M	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Total Assets	$315.7M-8.9%	$346.7M-8.3%	$378.1M-4.4%	$395.4M-4.0%	$412.0M-3.8%	$428.1M+2.3%	$418.5M+2.6%	$407.9M
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$3.3M-3.0%	$3.4M-32.9%	$5.0M-51.1%	$10.2M+152.5%	$4.1M-33.2%	$6.1M-70.1%	$20.3M+263.4%	$5.6M
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	$206.4M-7.7%	$223.5M-7.6%	$241.8M-3.0%	$249.2M-0.9%	$251.6M-1.7%	$255.9M-4.2%	$267.2M+5.3%	$253.7M
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	$248.1M	N/A	$249.1M0.0%	$249.1M
Total Equity	$109.3M-11.3%	$123.2M-9.6%	$136.3M-6.8%	$146.2M-8.8%	$160.4M-6.9%	$172.2M+13.8%	$151.3M-1.9%	$154.2M
Retained Earnings	-$65.0M-27.1%	-$51.1M-4.9%	-$48.7M-25.4%	-$38.9M-57.5%	-$24.7M-92.4%	-$12.8M+61.9%	-$33.7M-9.3%	-$30.8M

OFS Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	$43.6M+32.2%	$33.0M-59.5%	$81.6M+2668.7%	$2.9M+124.5%	-$12.0M-114.9%	$80.6M
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	-$46.3M+35.9%	-$72.3M-41.3%	-$51.2M-64.7%	-$31.1M-279.0%	$17.3M+130.8%	-$56.4M
Dividends Paid	$15.9M-12.5%	$18.2M+1.5%	$18.0M+16.7%	$15.4M+27.5%	$12.1M+6.2%	$11.4M
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Operating Cash Flow	$21.8M+12.3%	$19.4M+221.4%	$6.0M-60.8%	$15.4M+441.7%	$2.8M+131.9%	-$8.9M-146.3%	$19.3M+43.2%	$13.4M
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	-$21.9M-4.0%	-$21.0M-86.8%	-$11.3M-22.3%	-$9.2M-89.6%	-$4.9M+8.5%	-$5.3M-16.5%	-$4.6M+67.4%	-$14.0M
Dividends Paid	$2.3M0.0%	$2.3M-50.0%	$4.6M0.0%	$4.6M0.0%	$4.6M0.0%	$4.6M0.0%	$4.6M0.0%	$4.6M
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

OFS Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
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	-26.9%-43.4pp	16.5%+16.8pp	-0.3%+3.9pp	-4.2%-32.1pp	27.9%+25.6pp	2.3%
Return on Assets	-9.5%-16.2pp	6.6%+6.7pp	-0.1%+1.4pp	-1.5%-11.5pp	10.0%	N/A
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	1.81+0.3	1.49-0.4	1.90+0.0	1.89+0.1	1.79	N/A
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
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	-10.6%	N/A	-3.9%+2.7pp	-6.6%-2.0pp	-4.5%	N/A	1.1%-5.6pp	6.7%
Return on Assets	-3.7%	N/A	-1.4%+1.0pp	-2.4%-0.7pp	-1.8%	N/A	0.4%-2.1pp	2.5%
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	1.89+0.1	1.81+0.0	1.77+0.1	1.70+0.2	1.55+0.1	1.49-0.2	1.65+0.0	1.62
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

Is Ofs Capital profitable?

No, Ofs Capital (OFS) reported a net income of -$33.1M in fiscal year 2025.

What is Ofs Capital's return on equity (ROE)?

Ofs Capital (OFS) has a return on equity of -26.9% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Ofs Capital's operating cash flow?

Ofs Capital (OFS) generated $43.6M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Ofs Capital's total assets?

Ofs Capital (OFS) had $346.7M in total assets as of fiscal year 2025, including both current and long-term assets.

How many shares does Ofs Capital have outstanding?

Ofs Capital (OFS) had 13M shares outstanding as of fiscal year 2025.

What is Ofs Capital's debt-to-equity ratio?

Ofs Capital (OFS) had a debt-to-equity ratio of 1.81 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Ofs Capital's return on assets (ROA)?

Ofs Capital (OFS) had a return on assets of -9.5% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Ofs Capital's Piotroski F-Score?

Ofs Capital (OFS) has a Piotroski F-Score of 3 out of 5 computable signals; 4 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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 Ofs Capital's earnings high quality?

Ofs Capital (OFS) has an earnings quality ratio of -1.32x, considered mixed quality. 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.