What is Pacific Sports E's earnings per share (EPS)?

Pacific Sports E (PSPX) reported diluted earnings per share of $0.00 for fiscal year 2025. 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.

Pacific Sports E Financials

PSPX

Source SEC Filings (10-K/10-Q) Data as of Feb 28, 2026 Currency USD FYE August

This page shows Pacific Sports E (PSPX) 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 PSPX FY2025 2026-04-22

PSPX’s dominant mechanic is balance-sheet survival, with inventory absorbing assets while reported earnings and cash burn diverge.

Net income swung from $9.9K in FY2024 to -$36.7K in FY2025. Yet operating cash flow improved from -$1.2K to -$519, which means accounting earnings are not describing the company’s immediate cash needs; the big result changes are likely coming from non-cash or non-operating items rather than a matching shift in cash consumption.

FY2025 asset growth did not make the company more flexible: inventory climbed to $8.8K while cash was only $1.5K, so most of the larger asset base is tied up in product rather than liquidity. That helps explain why the current ratio stayed at just 0.2x and why balance-sheet expansion did not translate into easier day-to-day funding.

Even with gross margin expansion from 20.9% in FY2024 to 37.0% in FY2025, the business still failed to absorb its overhead and liability load, so better unit economics alone are not enough. Total liabilities of $52.3K against -$42.1K of equity show a capital structure shaped by accumulated losses, leaving little accounting cushion.

Financial Health Signals

Financial health score pending refresh

We are recalculating Pacific Sports E'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.

Altman Z-Score Safe

122.16

Pacific Sports E scores 122.16, well above the 2.99 safe threshold. The score is driven primarily by a large market capitalization ($14.4M) relative to total liabilities ($52K). This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

4/8

Pacific Sports E passes 4 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 1 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.

Earnings Quality Low Quality

0.01x

For every $1 of reported earnings, Pacific Sports E generates $0.01 in operating cash flow (-$519 OCF vs -$37K 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

$5K

YoY-14.8%

5Y CAGR-3.2%

Pacific Sports E generated $5K in revenue in fiscal year 2025. This represents a decrease of 14.8% from the prior year.

EBITDA

N/A

Net Income

-$37K

YoY-470.1%

Pacific Sports E reported -$37K in net income in fiscal year 2025. This represents a decrease of 470.1% from the prior year.

EPS (Diluted)

$0.00

Pacific Sports E earned $0.00 per diluted share (EPS) in fiscal year 2025.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$1K

YoY+48.3%

5Y CAGR-42.1%

Pacific Sports E held $1K in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

14M

YoY+0.0%

5Y CAGR+0.4%

Pacific Sports E had 14M shares outstanding in fiscal year 2025. This represents an increase of 0.0% from the prior year.

Margins & Returns

Gross Margin

37.0%

YoY+16.0pp

5Y CAGR+25.1pp

Pacific Sports E's gross margin was 37.0% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 16.0 percentage points from the prior year.

Operating Margin

-798.8%

5Y CAGR-48.8pp

Pacific Sports E's operating margin was -798.8% in fiscal year 2025, reflecting core business profitability.

Net Margin

-798.8%

YoY-982.7pp

5Y CAGR-48.8pp

Pacific Sports E's net profit margin was -798.8% in fiscal year 2025, showing the share of revenue converted to profit. This is down 982.7 percentage points from the prior year.

Return on Equity

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

N/A

PSPX Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$5K-14.8%	$5K-71.3%	$19K-58.4%	$45K+121.2%	$20K+277.5%	$5K
Cost of Revenue	$3K-32.1%	$4K-72.1%	$15K-42.5%	$27K+77.7%	$15K+213.8%	$5K
Gross Profit	$2K+50.4%	$1K-67.8%	$4K-81.1%	$19K+240.5%	$5K+750.0%	$642
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$370-85.4%	$3K+72.7%	$1K-36.3%	$2K+177.3%	$833-72.1%	$3K
Operating Income	-$37K	N/A	-$26K-94.3%	-$13K+75.3%	-$54K-33.5%	-$41K
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	$0	$0	$0	$0	$0	$0
Net Income	-$37K-470.1%	$10K+138.1%	-$26K-94.3%	-$13K+75.3%	-$54K-33.5%	-$41K
EPS (Diluted)	$0.00	$0.00+100.0%	$-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	$0-100.0%	$2K	N/A	$1K-35.0%	$2K	$0-100.0%	$1K0.0%	$1K
Cost of Revenue	$0-100.0%	$2K	N/A	$1K+11.1%	$900	$0-100.0%	$930+16.3%	$800
Gross Profit	$0-100.0%	$200	N/A	$300-72.7%	$1K	$0-100.0%	$70-65.0%	$200
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$8-75.0%	$32	N/A	$480.0%	$48-78.8%	$226+20.9%	$187-90.1%	$2K
Operating Income	-$12K-17.5%	-$10K	N/A	-$11K-47.2%	-$7K	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	$0	$0	N/A	$0	$0	$0	$0	$0
Net Income	-$12K-217.5%	$10K	N/A	-$11K-47.2%	-$7K	N/A	N/A	N/A
EPS (Diluted)	$-0.00	$0.00	N/A	$0.00	$0.00	$0.00	N/A	$0.00

PSPX Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$10K+710.5%	$1K-47.8%	$2K-71.3%	$8K-30.5%	$12K-51.4%	$25K
Current Assets	$10K+710.5%	$1K-47.8%	$2K-71.3%	$8K-30.5%	$12K-51.4%	$25K
Cash & Equivalents	$1K+48.3%	$995-53.7%	$2K-72.8%	$8K-24.8%	$11K-53.7%	$23K
Inventory	$9K+3159.9%	$2690.0%	$269-49.9%	$537-66.9%	$2K-28.4%	$2K
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	$52K+167.2%	-$78K-185.1%	$92K+28.0%	$71K+15.7%	$62K+138.1%	$26K
Current Liabilities	$52K-34.9%	$80K-12.1%	$92K+28.0%	$71K+15.7%	$62K+138.1%	$26K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$42K-153.2%	$79K+188.9%	-$89K-41.3%	-$63K-27.0%	-$50K-4940.7%	-$985
Retained Earnings	-$193K-23.5%	-$156K+6.0%	-$166K-18.6%	-$140K-10.6%	-$127K-74.7%	-$73K

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Total Assets	$7K0.0%	$7K-33.9%	$10K+2.5%	$10K+345.9%	$2K+88.5%	$1K-5.9%	$1K-1.7%	$1K
Current Assets	$7K0.0%	$7K-33.9%	$10K+2.5%	$10K+345.9%	$2K+88.5%	$1K-5.9%	$1K-1.7%	$1K
Cash & Equivalents	$0	$0-100.0%	$1K-33.6%	$2K+12.8%	$2K+9760.0%	$20-98.0%	$995-2.2%	$1K
Inventory	$7K0.0%	$7K-22.8%	$9K+12.9%	$8K+2788.1%	$269-77.0%	$1K+334.6%	$2690.0%	$269
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	$71K+255.9%	-$45K-186.7%	$52K+28.0%	$41K+326.1%	-$18K-51.2%	-$12K+84.6%	-$78K-171.0%	$110K
Current Liabilities	$71K+20.1%	$59K+12.6%	$52K+28.0%	$41K+81.2%	$23K+57.4%	$14K-82.2%	$80K-26.7%	$110K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$64K-222.7%	$52K+224.0%	-$42K-36.2%	-$31K-252.0%	$20K+54.6%	$13K-83.4%	$79K+173.0%	-$108K
Retained Earnings	-$215K-5.8%	-$203K-5.2%	-$193K-6.2%	-$182K-6.2%	-$171K-4.4%	-$164K-5.0%	-$156K+15.8%	-$185K

PSPX Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	-$519+55.1%	-$1K+87.8%	-$9K+42.1%	-$16K-0.8%	-$16K+22.6%	-$21K
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	$1K	$0-100.0%	$4K-73.0%	$14K+242.5%	$4K-81.4%	$22K
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	$0+100.0%	-$1K+15.6%	-$2K-793.7%	$252-87.1%	$2K+300.2%	-$975-4331.8%	-$22-104.8%	$462
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	$0	$0
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

PSPX Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	37.0%+16.0pp	20.9%+2.3pp	18.6%-22.5pp	41.1%+14.4pp	26.7%+14.8pp	11.9%
Operating Margin	-798.8%	N/A	-138.5%-108.9pp	-29.7%+235.6pp	-265.3%+484.7pp	-750.0%
Net Margin	-798.8%-982.7pp	183.8%+322.4pp	-138.5%-108.9pp	-29.7%+235.6pp	-265.3%+484.7pp	-750.0%
Return on Equity	N/A	12.5%	N/A	N/A	N/A	N/A
Return on Assets	-358.7%-1144.1pp	785.4%+1861.2pp	-1075.7%-916.9pp	-158.8%+287.7pp	-446.5%-283.9pp	-162.6%
Current Ratio	0.20+0.2	0.02-0.0	0.03-0.1	0.12-0.1	0.20-0.8	0.96
Debt-to-Equity	-1.24-0.3	-0.98+0.0	-1.03+0.1	-1.13+0.1	-1.24+25.1	-26.34
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	55.0%+45.9pp	9.1%	N/A	23.1%-31.9pp	55.0%	N/A	7.0%-13.0pp	20.0%
Operating Margin	-592.1%-133.9pp	-458.2%	N/A	-812.5%-453.8pp	-358.6%	N/A	N/A	N/A
Net Margin	504.0%+45.8pp	458.2%	N/A	-812.5%-453.8pp	-358.6%	N/A	N/A	N/A
Return on Equity	N/A	19.3%	N/A	N/A	-35.3%	N/A	N/A	N/A
Return on Assets	-174.9%-323.9pp	148.9%	N/A	-105.7%+214.4pp	-320.1%	N/A	N/A	N/A
Current Ratio	0.10-0.0	0.11-0.1	0.20-0.0	0.24+0.1	0.10+0.0	0.08+0.1	0.020.0	0.01
Debt-to-Equity	-1.11-0.2	-0.87+0.4	-1.24+0.1	-1.32-0.4	-0.89+0.0	-0.91+0.1	-0.98+0.0	-1.01
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: Shareholder equity is negative (-$42K), 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.

Note: The current ratio is below 1.0 (0.20), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Frequently Asked Questions

What is Pacific Sports E's annual revenue?

Pacific Sports E (PSPX) reported $5K in total revenue for fiscal year 2025. This represents a -14.8% 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 Pacific Sports E's revenue growing?

Pacific Sports E (PSPX) revenue declined by 14.8% year-over-year, from $5K to $5K in fiscal year 2025.

Is Pacific Sports E profitable?

No, Pacific Sports E (PSPX) reported a net income of -$37K in fiscal year 2025, with a net profit margin of -798.8%.

What is Pacific Sports E's gross margin?

Pacific Sports E (PSPX) had a gross margin of 37.0% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.

What is Pacific Sports E's operating margin?

Pacific Sports E (PSPX) had an operating margin of -798.8% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is Pacific Sports E's net profit margin?

Pacific Sports E (PSPX) had a net profit margin of -798.8% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is Pacific Sports E's operating cash flow?

Pacific Sports E (PSPX) generated -$519 in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Pacific Sports E's total assets?

Pacific Sports E (PSPX) had $10K in total assets as of fiscal year 2025, including both current and long-term assets.

How many shares does Pacific Sports E have outstanding?

Pacific Sports E (PSPX) had 14M shares outstanding as of fiscal year 2025.

What is Pacific Sports E's current ratio?

Pacific Sports E (PSPX) had a current ratio of 0.20 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

What is Pacific Sports E's debt-to-equity ratio?

Pacific Sports E (PSPX) had a debt-to-equity ratio of -1.24 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Pacific Sports E's return on assets (ROA)?

Pacific Sports E (PSPX) had a return on assets of -358.7% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Pacific Sports E's cash runway?

Based on fiscal year 2025 data, Pacific Sports E (PSPX) had $1K in cash against an annual operating cash burn of $519. This gives an estimated cash runway of approximately 34 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 Pacific Sports E's debt-to-equity ratio negative or unusual?

Pacific Sports E (PSPX) has negative shareholder equity of -$42K 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 Pacific Sports E's Altman Z-Score?

Pacific Sports E (PSPX) has an Altman Z-Score of 122.16, placing it in the Safe Zone (low 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.

What is Pacific Sports E's Piotroski F-Score?

Pacific Sports E (PSPX) has a Piotroski F-Score of 4 out of 8 computable signals; 1 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 Pacific Sports E's earnings high quality?

Pacific Sports E (PSPX) has an earnings quality ratio of 0.01x, 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.