What is Reflect Scientfc's earnings per share (EPS)?

Reflect Scientfc (RSCF) reported diluted earnings per share of $-0.01 for fiscal year 2023. 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.

Reflect Scientfc Financials

RSCF

Source SEC Filings (10-K/10-Q) Updated Sep 30, 2024 Currency USD FYE December

This page shows Reflect Scientfc (RSCF) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 14 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).

Financial Health Signals

Financial Profile 34/100

Based on FY2023 annual data. Scores normalized against common benchmarks. How we calculate these scores

Profitability

Reflect Scientfc has an operating margin of -43.3%, meaning the company retains $-43 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 4.4% the prior year.

Growth

Reflect Scientfc's revenue declined 47.1% year-over-year, from $2.0M to $1.1M. This contraction results in a growth score of 0/100.

Leverage

Reflect Scientfc carries a low D/E ratio of 0.41, meaning only $0.41 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 94/100, indicating a strong balance sheet with room for future borrowing.

Liquidity

With a current ratio of 3.97, Reflect Scientfc holds $3.97 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 78/100.

Returns

Reflect Scientfc generates a -24.3% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 0/100. This is down from 3.9% the prior year.

Piotroski F-Score Weak

1/9

Reflect Scientfc passes 1 of 9 financial strength tests. 1 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), neither operating efficiency signal passes.

Earnings Quality Low Quality

0.23x

For every $1 of reported earnings, Reflect Scientfc generates $0.23 in operating cash flow (-$104K OCF vs -$459K 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

$1.1M

YoY-47.1%

5Y CAGR-7.0%

10Y CAGR-1.7%

Reflect Scientfc generated $1.1M in revenue in fiscal year 2023. This represents a decrease of 47.1% from the prior year.

EBITDA

N/A

Net Income

-$459K

YoY-613.5%

Reflect Scientfc reported -$459K in net income in fiscal year 2023. This represents a decrease of 613.5% from the prior year.

EPS (Diluted)

$-0.01

Reflect Scientfc earned $-0.01 per diluted share (EPS) in fiscal year 2023.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$1.3M

YoY-7.5%

5Y CAGR+42.1%

10Y CAGR+17.7%

Reflect Scientfc held $1.3M in cash against $0 in long-term debt as of fiscal year 2023.

Dividends Per Share

N/A

Shares Outstanding

86M

YoY+0.5%

5Y CAGR+1.6%

10Y CAGR+4.8%

Reflect Scientfc had 86M shares outstanding in fiscal year 2023. This represents an increase of 0.5% from the prior year.

Margins & Returns

Gross Margin

55.2%

YoY-4.5pp

5Y CAGR-13.4pp

10Y CAGR+3.2pp

Reflect Scientfc's gross margin was 55.2% in fiscal year 2023, indicating the percentage of revenue retained after direct costs. This is down 4.5 percentage points from the prior year.

Operating Margin

-43.3%

YoY-47.7pp

5Y CAGR-27.2pp

10Y CAGR+26.6pp

Reflect Scientfc's operating margin was -43.3% in fiscal year 2023, reflecting core business profitability. This is down 47.7 percentage points from the prior year.

Net Margin

-42.5%

YoY-46.9pp

5Y CAGR-26.4pp

10Y CAGR+36.2pp

Reflect Scientfc's net profit margin was -42.5% in fiscal year 2023, showing the share of revenue converted to profit. This is down 46.9 percentage points from the prior year.

Return on Equity

-24.3%

YoY-28.1pp

5Y CAGR+20.9pp

Reflect Scientfc's ROE was -24.3% in fiscal year 2023, measuring profit generated per dollar of shareholder equity. This is down 28.1 percentage points from the prior year.

Capital Allocation

R&D Spending

$30K

YoY-59.8%

5Y CAGR-22.3%

10Y CAGR-2.3%

Reflect Scientfc invested $30K in research and development in fiscal year 2023. This represents a decrease of 59.8% from the prior year.

Share Buybacks

N/A

Capital Expenditures

N/A

RSCF Income Statement

Metric	FY23	FY22	FY21	FY20	FY19	FY18
Revenue	$1.1M-47.1%	$2.0M-27.5%	$2.8M+0.8%	$2.8M+73.5%	$1.6M+3.7%	$1.6M
Cost of Revenue	$484K-41.2%	$822K-7.0%	$884K-17.5%	$1.1M+73.5%	$618K+26.8%	$487K
Gross Profit	$596K-51.1%	$1.2M-36.9%	$1.9M+12.2%	$1.7M+73.6%	$992K-6.9%	$1.1M
R&D Expenses	$30K-59.8%	$73K+25.9%	$58K-68.5%	$185K-11.8%	$210K+101.8%	$104K
SG&A Expenses	$389K-7.4%	$420K-3.9%	$436K+24.5%	$350K-14.2%	$408K-34.6%	$624K
Operating Income	-$467K-618.6%	$90K-89.1%	$828K+27.2%	$651K+434.1%	-$195K+21.7%	-$249K
Interest Expense	N/A	N/A	N/A	$890+217.9%	-$755-14.2%	-$661
Income Tax	$312-55.6%	$702	N/A	N/A	$0	$0
Net Income	-$459K-613.5%	$89K-90.5%	$939K+42.3%	$660K+437.5%	-$196K+21.6%	-$250K
EPS (Diluted)	$-0.01	$0.00-100.0%	$0.010.0%	$0.01	N/A	$0.00

Metric	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23	Q4'22
Revenue	$514K-12.9%	$590K+37.6%	$429K+127.1%	$189K-64.1%	$526K+322.8%	$124K-48.4%	$241K-49.6%	$479K
Cost of Revenue	$186K-19.6%	$232K+23.8%	$187K+69.4%	$110K-43.7%	$196K+206.8%	$64K-43.8%	$114K-57.9%	$270K
Gross Profit	$328K-8.6%	$359K+48.3%	$242K+208.4%	$78K-76.2%	$330K+445.1%	$61K-52.5%	$127K-39.0%	$209K
R&D Expenses	$3K-32.9%	$5K-37.6%	$7K-18.2%	$9K-0.7%	$9K+68.8%	$5K-11.3%	$6K-59.4%	$15K
SG&A Expenses	$88K-18.6%	$108K-18.7%	$132K+14.1%	$116K+37.5%	$84K+3.7%	$81K-24.0%	$107K+3.0%	$104K
Operating Income	$99K+0.9%	$98K+342.8%	-$41K+81.6%	-$220K-371.4%	$81K+144.7%	-$181K-22.3%	-$148K-141.1%	-$61K
Interest Expense	N/A	$11K	N/A	N/A	N/A	-$312	N/A	N/A
Income Tax	$100	N/A	N/A	N/A	N/A	$312	N/A	N/A
Net Income	$110K+0.9%	$109K+440.9%	-$32K+85.2%	-$216K-350.8%	$86K+147.6%	-$181K-22.5%	-$148K-141.1%	-$61K
EPS (Diluted)	$0.00	$0.00	$0.00	N/A	$0.00	$0.00	$0.00	N/A

RSCF Balance Sheet

Metric	FY23	FY22	FY21	FY20	FY19	FY18
Total Assets	$2.7M+9.1%	$2.4M-1.3%	$2.5M+47.9%	$1.7M+106.2%	$813K-24.6%	$1.1M
Current Assets	$2.4M+1.8%	$2.3M+1.0%	$2.3M+59.5%	$1.4M+111.4%	$684K-28.3%	$954K
Cash & Equivalents	$1.3M-7.5%	$1.4M-6.2%	$1.5M+129.4%	$643K+15.7%	$555K+151.9%	$220K
Inventory	$972K+21.9%	$797K+27.7%	$624K+42.4%	$439K+140.0%	$183K-27.7%	$253K
Accounts Receivable	$108K-16.3%	$129K-26.4%	$176K-48.4%	$340K+736.7%	$41K-65.7%	$118K
Goodwill	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K
Total Liabilities	$776K+419.0%	$150K-50.0%	$299K-35.4%	$463K+45.9%	$318K-39.6%	$526K
Current Liabilities	$596K+298.7%	$150K-38.1%	$242K-0.3%	$243K-20.4%	$305K-40.6%	$513K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$1.9M-17.6%	$2.3M+5.4%	$2.2M+79.7%	$1.2M+119.4%	$553K0.0%	$553K
Retained Earnings	-$19.3M-2.4%	-$18.8M+0.5%	-$18.9M+4.7%	-$19.8M+3.2%	-$20.5M0.0%	-$20.5M

Metric	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23	Q4'22
Total Assets	$2.3M+0.5%	$2.3M-13.1%	$2.7M+0.3%	$2.7M-1.4%	$2.7M+8.7%	$2.5M+9.9%	$2.3M-7.3%	$2.4M
Current Assets	$2.1M+1.4%	$2.1M-13.9%	$2.4M+1.1%	$2.4M-0.8%	$2.4M-0.5%	$2.4M+11.0%	$2.2M-7.1%	$2.3M
Cash & Equivalents	$1.0M-6.6%	$1.1M+0.3%	$1.1M-14.0%	$1.3M-4.6%	$1.3M-4.9%	$1.4M+17.5%	$1.2M-13.2%	$1.4M
Inventory	$776K-7.2%	$836K-12.1%	$951K-2.2%	$972K+5.6%	$921K+5.0%	$877K+3.1%	$851K+6.7%	$797K
Accounts Receivable	$272K+146.0%	$111K-67.0%	$335K+209.6%	$108K-10.0%	$120K+29.6%	$93K-14.4%	$108K-16.2%	$129K
Goodwill	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K
Total Liabilities	$259K-27.6%	$357K-56.3%	$816K+5.1%	$776K+22.9%	$632K+24.1%	$509K+357.7%	$111K-25.6%	$150K
Current Liabilities	$139K-35.6%	$216K-67.0%	$655K+9.9%	$596K+37.3%	$434K-14.7%	$509K+357.7%	$111K-25.6%	$150K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$2.1M+5.6%	$2.0M+5.9%	$1.9M-1.7%	$1.9M-8.8%	$2.1M+4.7%	$2.0M-8.1%	$2.2M-6.1%	$2.3M
Retained Earnings	-$19.1M+0.6%	-$19.2M+0.6%	-$19.3M-0.2%	-$19.3M-1.1%	-$19.1M+0.5%	-$19.1M-1.0%	-$19.0M-0.8%	-$18.8M

RSCF Cash Flow Statement

Metric	FY23	FY22	FY21	FY20	FY19	FY18
Operating Cash Flow	-$104K-13.0%	-$92K-111.1%	$831K+3396.8%	-$25K-107.5%	$336K+2407.0%	-$15K
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	$0+100.0%	-$11K
Financing Cash Flow	N/A	N/A	N/A	$113K+9977.5%	-$1K-111.5%	$10K
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	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23	Q4'22
Operating Cash Flow	-$72K-2309.3%	$3K+101.8%	-$179K-190.3%	-$61K+11.3%	-$69K-133.1%	$210K+214.7%	-$183K-419.6%	$57K
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

RSCF Financial Ratios

Metric	FY23	FY22	FY21	FY20	FY19	FY18
Gross Margin	55.2%-4.5pp	59.7%-8.9pp	68.6%+7.0pp	61.6%+0.0pp	61.6%-7.0pp	68.6%
Operating Margin	-43.3%-47.7pp	4.4%-25.0pp	29.4%+6.1pp	23.3%+35.4pp	-12.1%+3.9pp	-16.0%
Net Margin	-42.5%-46.9pp	4.4%-29.0pp	33.4%+9.7pp	23.6%+35.8pp	-12.2%+3.9pp	-16.1%
Return on Equity	-24.3%-28.1pp	3.9%-39.2pp	43.1%-11.3pp	54.4%+89.8pp	-35.4%+9.7pp	-45.1%
Return on Assets	-17.2%-20.8pp	3.6%-34.2pp	37.9%-1.5pp	39.4%+63.4pp	-24.1%-0.9pp	-23.1%
Current Ratio	3.97-11.6	15.57+6.0	9.53+3.6	5.96+3.7	2.25+0.4	1.86
Debt-to-Equity	0.41+0.3	0.07-0.1	0.14-0.2	0.38-0.2	0.57-0.4	0.95
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23	Q4'22
Gross Margin	63.8%+3.0pp	60.8%+4.4pp	56.4%+14.8pp	41.5%-21.2pp	62.7%+14.1pp	48.7%-4.2pp	52.9%+9.2pp	43.6%
Operating Margin	19.3%+2.6pp	16.7%+26.1pp	-9.4%+106.9pp	-116.3%-131.7pp	15.4%+160.7pp	-145.3%-84.0pp	-61.3%-48.5pp	-12.8%
Net Margin	21.4%+2.9pp	18.5%+25.9pp	-7.5%+107.2pp	-114.6%-131.0pp	16.4%+162.0pp	-145.6%-84.3pp	-61.3%-48.5pp	-12.8%
Return on Equity	5.3%-0.2pp	5.5%+7.3pp	-1.7%+9.7pp	-11.4%-15.6pp	4.2%+13.3pp	-9.1%-2.3pp	-6.9%-4.2pp	-2.7%
Return on Assets	4.7%+0.0pp	4.7%+5.9pp	-1.2%+6.9pp	-8.1%-11.3pp	3.2%+10.5pp	-7.3%-0.8pp	-6.5%-4.0pp	-2.5%
Current Ratio	15.03+5.5	9.55+5.9	3.66-0.3	3.97-1.5	5.50+0.8	4.72-14.7	19.45+3.9	15.57
Debt-to-Equity	0.12-0.1	0.18-0.3	0.44+0.0	0.41+0.1	0.30+0.0	0.26+0.2	0.05-0.0	0.07
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 Reflect Scientfc's annual revenue?

Reflect Scientfc (RSCF) reported $1.1M in total revenue for fiscal year 2023. This represents a -47.1% 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 Reflect Scientfc's revenue growing?

Reflect Scientfc (RSCF) revenue declined by 47.1% year-over-year, from $2.0M to $1.1M in fiscal year 2023.

Is Reflect Scientfc profitable?

No, Reflect Scientfc (RSCF) reported a net income of -$459K in fiscal year 2023, with a net profit margin of -42.5%.

What is Reflect Scientfc's gross margin?

Reflect Scientfc (RSCF) had a gross margin of 55.2% in fiscal year 2023, indicating the percentage of revenue retained after direct costs of goods sold.

What is Reflect Scientfc's operating margin?

Reflect Scientfc (RSCF) had an operating margin of -43.3% in fiscal year 2023, reflecting the profitability of core business operations before interest and taxes.

What is Reflect Scientfc's net profit margin?

Reflect Scientfc (RSCF) had a net profit margin of -42.5% in fiscal year 2023, representing the share of revenue converted into profit after all expenses.

What is Reflect Scientfc's return on equity (ROE)?

Reflect Scientfc (RSCF) has a return on equity of -24.3% for fiscal year 2023, measuring how efficiently the company generates profit from shareholder equity.

What is Reflect Scientfc's operating cash flow?

Reflect Scientfc (RSCF) generated -$104K in operating cash flow during fiscal year 2023, representing cash generated from core business activities.

What are Reflect Scientfc's total assets?

Reflect Scientfc (RSCF) had $2.7M in total assets as of fiscal year 2023, including both current and long-term assets.

How much does Reflect Scientfc spend on research and development?

Reflect Scientfc (RSCF) invested $30K in research and development during fiscal year 2023.

How many shares does Reflect Scientfc have outstanding?

Reflect Scientfc (RSCF) had 86M shares outstanding as of fiscal year 2023.

What is Reflect Scientfc's current ratio?

Reflect Scientfc (RSCF) had a current ratio of 3.97 as of fiscal year 2023, which is generally considered healthy.

What is Reflect Scientfc's debt-to-equity ratio?

Reflect Scientfc (RSCF) had a debt-to-equity ratio of 0.41 as of fiscal year 2023, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Reflect Scientfc's return on assets (ROA)?

Reflect Scientfc (RSCF) had a return on assets of -17.2% for fiscal year 2023, measuring how efficiently the company uses its assets to generate profit.

What is Reflect Scientfc's cash runway?

Based on fiscal year 2023 data, Reflect Scientfc (RSCF) had $1.3M in cash against an annual operating cash burn of $104K. This gives an estimated cash runway of approximately 147 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.

What is Reflect Scientfc's Piotroski F-Score?

Reflect Scientfc (RSCF) has a Piotroski F-Score of 1 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 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Reflect Scientfc's earnings high quality?

Reflect Scientfc (RSCF) has an earnings quality ratio of 0.23x, 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.

How financially healthy is Reflect Scientfc?

Reflect Scientfc (RSCF) scores 34 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.