Quantumsphere Acquisition Corp. (QUMS) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Sep 12, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q1 FY2027, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the QUMS SEC filings page.
This page shows Quantumsphere Acquisition Corp. (QUMS) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
Financing and investing flows dominate Quantumsphere’s statements, while thin current assets coexist with liabilities exceeding total assets.
The near one-for-one pairing of financing inflow$83.9M and investing outflow$82.8M makes capital deployment—not operating cash generation—the central reported mechanic. That distinction matters because operating cash flow was-$947K even as net income was$978K , so the positive bottom line did not translate into cash from operations.
The balance sheet is structurally thin on equity: total liabilities of
Operating income was
Financial Health Signals
Quantumsphere Acquisition Corp. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
For every $1 of reported earnings, Quantumsphere Acquisition Corp. used $0.97 of operating cash (-$947K OCF vs $978K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Quantumsphere Acquisition Corp. reported an operating loss of $1.1M against $2.0M in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.
Key Financial Metrics
Earnings & Revenue
Quantumsphere Acquisition Corp. reported $574K in net income in Q1 2027. This represents an increase of 3791.6% from the same quarter a year earlier.
Not reported for Q1 2027.
Not reported for Q1 2027.
Not reported for Q1 2027.
Cash & Balance Sheet
Quantumsphere Acquisition Corp. held $0 in cash as of Q1 2027; long-term debt is not reported for that period.
Not reported for Q1 2027.
Not reported for Q1 2027.
Margins & Returns
None of these metrics is reported for Q1 2027.
Capital Allocation
None of these metrics is reported for Q1 2027.
QUMS Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
QUMS Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $85.7M+40049.5% | $85.2M+34119.5% | $84.5M | $83.9M | $214K | $249K | N/A | N/A |
| Current Assets | $85K+1020.3% | $317K+170.2% | $354K | $590K | $8K | $117K | N/A | N/A |
| Cash & Equivalents | $0 | $0 | $0-100.0% | $0-100.0% | $0 | $0 | $152K | $151K |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $89.1M+40416.8% | $88.4M+36746.6% | $87.6M | $86.7M | $220K | $240K | N/A | N/A |
| Current Liabilities | $228K+3.5% | $274K+14.1% | $139K | $50K | $220K | $240K | N/A | N/A |
| Non-Current Liabilities | $88.9M | $88.2M | $87.4M | $86.6M | $0 | $0 | N/A | N/A |
| Total Equity | -$3.4M-52524.7% | -$3.2M-36077.6% | -$3.1M-33771.6% | -$2.8M-21572.7% | -$6K | $9K | $9K | $13K |
| Retained Earnings | -$3.4M-10729.5% | -$3.2M-20076.2% | -$3.1M | -$2.8M | -$31K | -$16K | N/A | N/A |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
QUMS Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.
QUMS Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$3.2M), 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.
Where Quantumsphere Acquisition Corp. Ranks
Frequently Asked Questions
Is Quantumsphere Acquisition Corp. profitable?
Yes, Quantumsphere Acquisition Corp. (QUMS) reported a net income of $978K in fiscal year 2026.
What is Quantumsphere Acquisition Corp.'s operating cash flow?
Quantumsphere Acquisition Corp. (QUMS) recorded an outflow of $947K in operating cash flow during fiscal year 2026, representing cash used by core business activities.
What are Quantumsphere Acquisition Corp.'s total assets?
Quantumsphere Acquisition Corp. (QUMS) had $85.2M in total assets as of fiscal year 2026, including both current and long-term assets.
What is Quantumsphere Acquisition Corp.'s current ratio?
Quantumsphere Acquisition Corp. (QUMS) had a current ratio of 1.16 as of fiscal year 2026, which is considered adequate.
What is Quantumsphere Acquisition Corp.'s return on assets (ROA)?
Quantumsphere Acquisition Corp. (QUMS) had a return on assets of 1.1% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.
What is Quantumsphere Acquisition Corp.'s P/E ratio?
Quantumsphere Acquisition Corp. (QUMS) trades at 121x earnings, its market capitalization divided by net income of $978K net income, FY2026. The market capitalization is $117.9M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Quantumsphere Acquisition Corp.'s price-to-sales ratio?
Quantumsphere Acquisition Corp. (QUMS) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $117.9M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
Why is Quantumsphere Acquisition Corp.'s debt-to-equity ratio negative or not reported?
Quantumsphere Acquisition Corp. (QUMS) has negative shareholder equity of -$3.2M as of fiscal year 2026, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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.
Are Quantumsphere Acquisition Corp.'s earnings high quality?
For every $1 of reported earnings, Quantumsphere Acquisition Corp. (QUMS) used $0.97 of operating cash (-$947K OCF vs $978K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. 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 Quantumsphere Acquisition Corp. cover its interest payments?
Quantumsphere Acquisition Corp. (QUMS) reported an operating loss of $1.1M against $2.0M in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. 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.