What is REFLECT SCIENTIFIC INC's earnings per share (EPS)?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC (RSCF) Financials

RSCF

Trailing 12 months to September 30, 2024

Revenue $1.7M +25.6% YoY

Net Income -$29K +90.3% YoY

EPS (Diluted) -$0.01 YoY not available

Operating Cash Flow -$309K -2196.6% YoY

Market Cap $4.7M as of Oct 9, 2026

Price / Sales 2.7x on $1.7M revenue, trailing 12 months to September 30, 2024

Price / Earnings n/m net loss, so no earnings multiple, trailing 12 months to September 30, 2024

Price / Book 2.3x on $2.1M equity, Q3 FY2024

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 Oct 9, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q3 FY2024, ended Sep 30, 2024 Reported Nov 12, 2024 Currency USD FYE December

Newest figures come from the 10-Q for Q3 FY2024, filed Nov 12, 2024. Each column of the statement tables below links to the filing it was taken from.

REFLECT SCIENTIFIC INC (RSCF) reported $1.7M in revenue over the twelve months to Sep 30, 2024, up 25.6% from the prior twelve months. This page shows its 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).

Rhea AI RSCF FY2023 2026-10-03

The business shifted from modest profitability to a sharp 2023 contraction, while inventory and liabilities rose faster than sales support.

The clearest change is earnings quality: in FY2021, net income of $939K was close to operating cash flow of $831K. By FY2023, a net loss of $459K coexisted with operating cash flow of -$104K, indicating that reported earnings and cash movement had diverged as working-capital and liability changes shaped the result.

Revenue fell 47.1% from FY2022 to FY2023, while gross margin also compressed. Operating margin moved from 4.4% to -43.3%, showing that the cost base did not contract with the smaller sales base.

Inventory rose from $797K to $972K even as revenue contracted, tying more resources to stock rather than sales. The 2023 balance sheet carried $776K of liabilities and a 4.0x current ratio, reflecting less short-term cushion than the prior year.

Financial Health Signals

Financial health score not available

REFLECT SCIENTIFIC INC 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.

Altman Z-Score Distress

-5.85

REFLECT SCIENTIFIC INC scores -5.85, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($4.7M) relative to total liabilities ($776K). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

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

Piotroski F-Score Partial

1/8

REFLECT SCIENTIFIC INC passes 1 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 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 No Cash Backing

N/A

REFLECT SCIENTIFIC INC reported a net loss of $459K while operations used $104K of cash. With neither figure positive, the ratio between the two carries no quality signal.

Key Financial Metrics

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Earnings & Revenue

Revenue

$514K

YoY-2.3%

QoQ-12.9%

REFLECT SCIENTIFIC INC generated $514K in revenue in Q3 2024. This represents a decrease of 2.3% from the same quarter a year earlier. Against the prior quarter it is down 12.9%.

Net Income

$110K

YoY+27.4%

QoQ+0.9%

REFLECT SCIENTIFIC INC reported $110K in net income in Q3 2024. This represents an increase of 27.4% from the same quarter a year earlier. Against the prior quarter it is up 0.9%.

EPS (Diluted)

$0.00

REFLECT SCIENTIFIC INC earned $0.00 per diluted share (EPS) in Q3 2024.

EBITDA

Not reported for Q3 2024.

Cash & Balance Sheet

Cash & Debt

$1.0M

YoY-23.1%

QoQ-6.6%

REFLECT SCIENTIFIC INC held $1.0M in cash as of Q3 2024; long-term debt is not reported for that period.

Shares Outstanding

86M

YoY+0.5%

QoQ0.0%

REFLECT SCIENTIFIC INC had 86M shares outstanding in Q3 2024. This represents an increase of 0.5% from the same quarter a year earlier. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q3 2024.

Dividends Per Share

Not reported for Q3 2024.

Margins & Returns

Gross Margin

63.8%

YoY+1.0pp

QoQ+3.0pp

REFLECT SCIENTIFIC INC's gross margin was 63.8% in Q3 2024, indicating the percentage of revenue retained after direct costs. This is up 1.0 percentage points from the same quarter a year earlier. Against the prior quarter it is up 3.0 percentage points.

Operating Margin

19.3%

YoY+3.9pp

QoQ+2.6pp

REFLECT SCIENTIFIC INC's operating margin was 19.3% in Q3 2024, reflecting core business profitability. This is up 3.9 percentage points from the same quarter a year earlier. Against the prior quarter it is up 2.6 percentage points.

Net Margin

21.4%

YoY+5.0pp

QoQ+2.9pp

REFLECT SCIENTIFIC INC's net profit margin was 21.4% in Q3 2024, showing the share of revenue converted to profit. This is up 5.0 percentage points from the same quarter a year earlier. Against the prior quarter it is up 2.9 percentage points.

Return on Equity

5.3%

YoY+1.1pp

QoQ-0.2pp

REFLECT SCIENTIFIC INC's ROE was 5.3% in Q3 2024, measuring profit generated per dollar of shareholder equity. This is up 1.1 percentage points from the same quarter a year earlier. Against the prior quarter it is down 0.2 percentage points.

Capital Allocation

R&D Spending

$3K

YoY-66.0%

QoQ-32.9%

REFLECT SCIENTIFIC INC invested $3K in research and development in Q3 2024. This represents a decrease of 66.0% from the same quarter a year earlier. Against the prior quarter it is down 32.9%.

Share Buybacks

Not reported for Q3 2024.

Capital Expenditures

Not reported for Q3 2024.

RSCF 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.

RSCF quarterly income statement

Metric	TTM	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Revenue	$1.7M	$1.1M-47.1%	$2.0M-27.5%	$2.8M+0.8%	$2.8M+73.5%	$1.6M+3.7%	$1.6M+45.6%	$1.1M-10.3%	$1.2M+14.6%	$1.0M-32.1%	$1.5M+18.7%	$1.3M-3.2%	$1.3M-33.1%	$2.0M-17.3%	$2.4M
Cost of Revenue	$715K	$484K-41.2%	$822K-7.0%	$884K-17.5%	$1.1M+73.5%	$618K+26.8%	$487K+20.0%	$406K+7.9%	$376K-7.6%	$407K-40.0%	$678K+9.7%	$618K0.0%	$618K-37.6%	$989K-24.6%	$1.3M
Gross Profit	$1.0M	$596K-51.1%	$1.2M-36.9%	$1.9M+12.2%	$1.7M+73.6%	$992K-6.9%	$1.1M+61.4%	$660K-18.8%	$813K+28.9%	$630K-25.8%	$850K+27.0%	$669K-5.9%	$711K-28.7%	$998K-8.4%	$1.1M
R&D Expenses	$24K	$30K-59.8%	$73K+25.9%	$58K-68.5%	$185K-11.8%	$210K+101.8%	$104K+122.8%	$47K-34.0%	$71K-2.8%	$73K+229.2%	$22K-40.4%	$37K+3.4%	$36K+8.4%	$33K+335.4%	$8K
SG&A Expenses	$443K	$389K-7.4%	$420K-3.9%	$436K+24.5%	$350K-14.2%	$408K-34.6%	$624K+90.0%	$328K-3.7%	$341K+6.2%	$321K-53.1%	$684K+7.2%	$639K-2.0%	$651K-29.6%	$925K+23.6%	$748K
Operating Income	-$62K	-$467K-618.6%	$90K-89.1%	$828K+27.2%	$651K+434.1%	-$195K+21.7%	-$249K+38.1%	-$402K-59.9%	-$252K+45.3%	-$460K+36.0%	-$719K+20.0%	-$899K+69.1%	-$2.9M-311.9%	-$707K-693.4%	-$89K
EBITDA	N/A	N/A	N/A	$828K+27.2%	$651K+523.5%	-$154K+37.5%	-$246K+38.9%	-$402K-59.9%	-$252K+45.3%	-$460K+35.9%	-$717K+19.4%	-$890K+69.3%	-$2.9M-330.9%	-$674K-1111.2%	-$56K
Interest Expense	N/A	N/A	N/A	N/A	$890+217.9%	-$755-14.2%	-$661	$0+100.0%	-$314+99.5%	-$59K+51.7%	-$123K-4.3%	-$118K-137.4%	$316K-40.9%	$534K-0.2%	$535K
Income Tax	N/A	$312-55.6%	$702	N/A	N/A	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Net Income	-$29K	-$459K-613.5%	$89K-90.5%	$939K+42.3%	$660K+437.5%	-$196K+21.6%	-$250K+38.0%	-$402K-86.0%	-$216K-125.9%	$836K+199.4%	-$841K+17.0%	-$1.0M-604.3%	$201K+116.9%	-$1.2M+33.0%	-$1.8M
EPS (Basic)	N/A	-$0.01	$0.00-100.0%	$0.01-75.0%	$0.04	N/A	$0.00+100.0%	-$0.01	N/A	$0.02+200.0%	-$0.020.0%	-$0.02	$0.00+100.0%	-$0.03-50.0%	-$0.02
EPS (Diluted)	-$0.01	-$0.01	$0.00-100.0%	$0.010.0%	$0.01	N/A	$0.00+100.0%	-$0.01	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Diluted Shares (Avg)	N/A	85M-0.3%	85M-0.1%	85M	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-Q	Q3'2310-Q	Q2'2310-Q	Q1'2310-Q	Q4'2210-K
Revenue	$514K-2.3%	$590K+374.4%	$429K+77.8%	$189K-60.6%	$526K+107.7%	$124K-77.6%	$241K-68.0%	$479K-42.2%
Cost of Revenue	$186K-4.9%	$232K+262.6%	$187K+64.5%	$110K-59.1%	$196K+60.3%	$64K-67.4%	$114K-51.5%	$270K+2.7%
Gross Profit	$328K-0.7%	$359K+492.3%	$242K+89.6%	$78K-62.5%	$330K+151.8%	$61K-83.2%	$127K-75.4%	$209K-63.1%
R&D Expenses	$3K-66.0%	$5K-14.4%	$7K+21.6%	$9K-39.7%	$9K-38.7%	$5K-70.6%	$6K-76.0%	$15K+18.3%
SG&A Expenses	$88K+3.8%	$108K+32.2%	$132K+23.7%	$116K+11.7%	$84K-11.0%	$81K-21.6%	$107K-8.7%	$104K+623.1%
Operating Income	$99K+22.7%	$98K+154.4%	-$41K+72.6%	-$220K-258.1%	$81K+160.7%	-$181K-331.4%	-$148K-171.6%	-$61K-117.0%
Interest Expense	N/A	$11K+3511.5%	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+27.4%	$109K+160.2%	-$32K+78.4%	-$216K-252.9%	$86K+164.4%	-$181K-331.8%	-$148K-171.6%	-$61K-117.0%
EPS (Basic)	$0.00	$0.00	$0.00	-$0.01	$0.00	$0.00	$0.00	$0.00
EPS (Diluted)	$0.00	$0.00	$0.00	-$0.01	$0.00	$0.00	$0.00	$0.00
Diluted Shares (Avg)	86M0.0%	86M+0.5%	86M+0.5%	N/A	86M+0.8%	85M-0.6%	85M-0.6%	N/A

Not reported in any period shown, so not listed: EBITDA.

RSCF Balance Sheet

RSCF quarterly balance sheet

Metric	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Total Assets	$2.7M+9.1%	$2.4M-1.3%	$2.5M+47.9%	$1.7M	N/A	$1.1M+82.0%	$593K+2.2%	$580K-17.9%	$706K-16.2%	$843K-1.7%	$858K-35.1%	$1.3M-67.9%	$4.1M-9.3%	$4.5M
Current Assets	$2.4M+1.8%	$2.3M+1.0%	$2.3M+59.5%	$1.4M	N/A	$954K+82.8%	$522K+1.0%	$517K-19.0%	$638K-14.5%	$746K+3.6%	$720K-17.4%	$872K-1.6%	$886K+1.9%	$870K
Cash & Equivalents	$1.3M-7.5%	$1.4M-6.2%	$1.5M+129.4%	$643K+15.7%	$555K+151.9%	$220K-6.5%	$236K-10.6%	$264K-9.6%	$292K+7.8%	$271K+7.8%	$251K-3.5%	$261K-24.8%	$347K+43.2%	$242K
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$972K+21.9%	$797K+27.7%	$624K+42.4%	$439K	N/A	$253K+77.7%	$142K-8.4%	$155K-24.7%	$206K-4.4%	$216K-31.0%	$313K-14.3%	$365K-7.0%	$393K+4.3%	$377K
Accounts Receivable	$108K-16.3%	$129K-26.4%	$176K-48.4%	$340K	N/A	$118K-23.8%	$156K+27.0%	$122K-10.2%	$136K-46.8%	$256K+67.9%	$153K+9.0%	$140K-2.3%	$143K-41.1%	$243K
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	$60K0.0%	$60K0.0%	$60K0.0%	$60K	N/A	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K-81.6%	$326K-50.0%	$652K0.0%	$652K
Total Liabilities	$776K+419.0%	$150K-50.0%	$299K-35.4%	$463K	N/A	$526K+601.7%	$75K-39.8%	$124K-18.0%	$152K-89.2%	$1.4M+3.9%	$1.4M+5.5%	$1.3M-71.3%	$4.5M+9.3%	$4.1M
Current Liabilities	$596K+298.7%	$150K-38.1%	$242K-0.3%	$243K	N/A	$513K+584.9%	$75K-39.8%	$124K-18.0%	$152K-89.2%	$1.4M+3.9%	$1.4M+5.5%	$1.3M-71.3%	$4.5M+9.3%	$4.1M
Non-Current Liabilities	$180K	$0-100.0%	$57K-74.0%	$221K	N/A	$13K	$0	$0	$0	$0	$0	$0	$0	$0
Total Equity	$1.9M-17.6%	$2.3M+5.4%	$2.2M+79.7%	$1.2M+119.4%	$553K0.0%	$553K+6.8%	$518K+13.7%	$455K-17.9%	$555K+197.9%	-$567K-13.5%	-$499K-1482.1%	$36K+110.1%	-$358K-180.0%	$447K
Retained Earnings	-$19.3M-2.4%	-$18.8M+0.5%	-$18.9M+4.7%	-$19.8M+3.2%	-$20.5M0.0%	-$20.5M-1.0%	-$20.3M-1.2%	-$20.1M-3.2%	-$19.4M+4.1%	-$20.3M-4.3%	-$19.4M-5.5%	-$18.4M+1.1%	-$18.6M-6.8%	-$17.4M

Metric	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-Q	Q3'2310-Q	Q2'2310-Q	Q1'2310-Q	Q4'2210-K
Total Assets	$2.3M-13.6%	$2.3M-6.6%	$2.7M+18.1%	$2.7M+9.1%	$2.7M+8.6%	$2.5M-10.8%	$2.3M-15.2%	$2.4M-1.3%
Current Assets	$2.1M-12.4%	$2.1M-14.1%	$2.4M+10.7%	$2.4M+1.8%	$2.4M+1.3%	$2.4M-9.2%	$2.2M-13.9%	$2.3M+1.0%
Cash & Equivalents	$1.0M-23.1%	$1.1M-21.7%	$1.1M-8.3%	$1.3M-7.5%	$1.3M+1.1%	$1.4M+12.9%	$1.2M-24.1%	$1.4M-6.2%
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$776K-15.8%	$836K-4.7%	$951K+11.8%	$972K+21.9%	$921K+1.9%	$877K+1.6%	$851K+22.3%	$797K+27.7%
Accounts Receivable	$272K+126.4%	$111K+19.3%	$335K+209.1%	$108K-16.3%	$120K+4.0%	$93K-82.5%	$108K-53.6%	$129K-26.4%
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%	$60K0.0%
Total Liabilities	$259K-59.1%	$357K-29.9%	$816K+633.6%	$776K+419.0%	$632K+349.9%	$509K+62.8%	$111K-59.2%	$150K-50.0%
Current Liabilities	$139K-67.9%	$216K-57.6%	$655K+488.9%	$596K+298.7%	$434K+235.0%	$509K+78.0%	$111K-51.7%	$150K-38.1%
Non-Current Liabilities	$119K-39.6%	$141K	$161K	$180K	$197K+1731.8%	$0-100.0%	$0-100.0%	$0-100.0%
Total Equity	$2.1M+0.2%	$2.0M-0.6%	$1.9M-13.7%	$1.9M-17.6%	$2.1M-11.8%	$2.0M-20.0%	$2.2M-10.1%	$2.3M+5.4%
Retained Earnings	-$19.1M-0.2%	-$19.2M-0.3%	-$19.3M-1.8%	-$19.3M-2.4%	-$19.1M-1.6%	-$19.1M-2.8%	-$19.0M-1.4%	-$18.8M+0.5%

Not reported in any period shown, so not listed: Long-Term Debt.

RSCF Cash Flow Statement

RSCF quarterly cash flow statement

Metric	TTM	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Operating Cash Flow	-$309K	-$104K-13.0%	-$92K-111.1%	$831K+3396.8%	-$25K-107.5%	$336K+2407.0%	-$15K+48.2%	-$28K-50.1%	-$19K-158.7%	$32K-70.9%	$110K+297.5%	-$56K+39.0%	-$91K-169.9%	$130K-33.5%	$196K
Depreciation & Amortization	N/A	N/A	N/A	$0	$0-100.0%	$41K+1277.9%	$3K	$0	$0	$0-100.0%	$1K-85.4%	$8K-12.3%	$10K-71.1%	$33K-0.6%	$33K
Stock-Based Compensation	N/A	$55K+100.0%	$28K0.0%	$28K	N/A	N/A	N/A	$232K+17.0%	$198K-22.5%	$256K-38.5%	$416K+67.4%	$248K	$0-100.0%	$195K+2901.5%	$7K
Investing Cash Flow	N/A	N/A	N/A	N/A	N/A	$0+100.0%	-$11K	$0	$0	$0	$0-100.0%	$51K	$0	$0+100.0%	-$100K
Financing Cash Flow	N/A	N/A	N/A	N/A	$113K+9977.5%	-$1K-111.5%	$10K	$0+100.0%	-$9K+13.6%	-$11K+87.9%	-$90K-2055.5%	-$4K-183.9%	$5K+119.4%	-$26K-31.6%	-$20K

Metric	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-Q	Q3'2310-Q	Q2'2310-Q	Q1'2310-Q	Q4'2210-K
Operating Cash Flow	-$72K-4.3%	$3K-98.4%	-$179K+2.4%	-$61K-207.5%	-$69K-190.1%	$210K+163.2%	-$183K-273.1%	$57K-82.7%
Stock-Based Compensation	N/A	N/A	N/A	N/A	N/A	N/A	$7K-46.5%	N/A

Not reported in any period shown, so not listed: Depreciation & Amortization, Capital Expenditures, Free Cash Flow, Investing Cash Flow, Financing Cash Flow, Dividends Paid, Share Buybacks.

RSCF 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.

RSCF quarterly financial ratios

Metric	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Gross Margin	55.2%-4.5pp	59.7%-8.9pp	68.6%+7.0pp	61.6%0.0pp	61.6%-7.0pp	68.6%+6.7pp	61.9%-6.5pp	68.4%+7.6pp	60.8%+5.1pp	55.6%+3.6pp	52.0%-1.5pp	53.5%+3.3pp	50.2%+4.8pp	45.4%
Operating Margin	-43.3%-47.7pp	4.4%-25.0pp	29.4%+6.1pp	23.3%+35.4pp	-12.1%+3.9pp	-16.0%+21.7pp	-37.7%-16.6pp	-21.2%+23.2pp	-44.3%+2.7pp	-47.0%+22.8pp	-69.8%	-219.1%	-35.6%-31.9pp	-3.7%
Net Margin	-42.5%-46.9pp	4.4%-29.0pp	33.4%+9.7pp	23.6%+35.8pp	-12.2%+3.9pp	-16.1%+21.7pp	-37.7%-19.6pp	-18.2%-98.8pp	80.6%+135.6pp	-55.0%+23.7pp	-78.7%-93.8pp	15.1%+74.9pp	-59.7%+14.1pp	-73.8%
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%+32.6pp	-77.7%-30.2pp	-47.5%-198.2pp	150.7%	N/A	N/A	556.1%	N/A	-396.4%
Return on Assets	-17.2%-20.8pp	3.6%-34.2pp	37.9%-1.5pp	39.4%	N/A	-23.1%+44.7pp	-67.9%-30.6pp	-37.3%-155.6pp	118.3%+218.0pp	-99.7%+18.4pp	-118.1%-133.3pp	15.2%+44.0pp	-28.8%+10.2pp	-39.0%
Current Ratio	3.97-11.6x	15.57+6.0x	9.53+3.6x	5.96	N/A	1.86-5.1x	6.96+2.8x	4.15-0.1x	4.21+3.7x	0.530.0x	0.53-0.1x	0.68+0.5x	0.200.0x	0.21
Debt-to-Equity	0.41+0.3x	0.07-0.1x	0.14-0.2x	0.38	N/A	0.95+0.8x	0.14-0.1x	0.270.0x	0.27	N/A	N/A	35.61	N/A	9.17
Asset Turnover	0.40-0.4x	0.83-0.3x	1.14-0.5x	1.67	N/A	1.44-0.4x	1.80-0.3x	2.05+0.6x	1.47-0.3x	1.81+0.3x	1.50+0.5x	1.00+0.5x	0.480.0x	0.53

Metric	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-Q	Q3'2310-Q	Q2'2310-Q	Q1'2310-Q	Q4'2210-K
Gross Margin	63.8%+1.0pp	60.8%+12.1pp	56.4%+3.5pp	41.5%-2.1pp	62.7%+11.0pp	48.7%-16.1pp	52.9%-16.0pp	43.6%-24.7pp
Operating Margin	19.3%+3.9pp	16.7%	-9.4%+51.9pp	-116.3%	15.4%+68.0pp	-145.3%	-61.3%-88.7pp	-12.8%-56.3pp
Net Margin	21.4%+5.0pp	18.5%	-7.5%+53.8pp	-114.6%	16.4%+69.3pp	-145.6%	-61.3%-88.7pp	-12.8%-56.3pp
Return on Equity	5.3%+1.1pp	5.5%+14.7pp	-1.7%+5.1pp	-11.4%-8.8pp	4.2%+9.9pp	-9.1%-12.3pp	-6.9%-15.5pp	-2.7%-19.2pp
Return on Assets	4.7%+1.5pp	4.7%+11.9pp	-1.2%+5.3pp	-8.1%-5.6pp	3.2%+8.6pp	-7.3%-10.1pp	-6.5%-14.2pp	-2.5%-17.1pp
Current Ratio	15.03+9.5x	9.55+4.8x	3.66-15.8x	3.97-11.6x	5.50-12.7x	4.72-4.5x	19.45+8.6x	15.57+6.0x
Debt-to-Equity	0.12-0.2x	0.18-0.1x	0.44+0.4x	0.41+0.3x	0.30+0.2x	0.26+0.1x	0.05-0.1x	0.07-0.1x
Asset Turnover	0.220.0x	0.25+0.2x	0.16+0.1x	0.07-0.1x	0.19+0.1x	0.05-0.1x	0.11-0.2x	0.20-0.1x

Not reported in any period shown, so not listed: FCF Margin.

Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin.

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company	Fiscal year	Revenue	Net income	Net margin	Market cap	Health score
REFLECT SCIENTIFIC INC RSCF	FY2023	$1.1M	-$459K	-42.5%	$4.7M	—
ENCISION INC ECIA	FY2025	$6.6M	-$220K	-3.4%	$202K	—
UNITED HEALTH PRODUTS INC UEEC	FY2025	$0	N/A	N/A	$10.5M	—
WEARABLE HEALTH SOLUTIONS WHSI	FY2023	$745K	-$2.4M	N/A	$183K	—

Where REFLECT SCIENTIFIC INC Ranks

Frequently Asked Questions

What is REFLECT SCIENTIFIC INC's annual revenue?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's revenue growing?

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

Is REFLECT SCIENTIFIC INC profitable?

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

What is REFLECT SCIENTIFIC INC's gross margin?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's operating margin?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's net profit margin?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's return on equity (ROE)?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's operating cash flow?

REFLECT SCIENTIFIC INC (RSCF) recorded an outflow of $104K in operating cash flow during fiscal year 2023, representing cash used by core business activities.

What are REFLECT SCIENTIFIC INC's total assets?

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

How much does REFLECT SCIENTIFIC INC spend on research and development?

REFLECT SCIENTIFIC INC (RSCF) invested $30K in research and development during fiscal year 2023.

How many shares does REFLECT SCIENTIFIC INC have outstanding?

REFLECT SCIENTIFIC INC (RSCF) had 86M shares outstanding as of fiscal year 2023.

What is REFLECT SCIENTIFIC INC's current ratio?

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

What is REFLECT SCIENTIFIC INC's debt-to-equity ratio?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's return on assets (ROA)?

REFLECT SCIENTIFIC INC (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 SCIENTIFIC INC's P/E ratio?

REFLECT SCIENTIFIC INC (RSCF) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (trailing 12 months to September 30, 2024). The market capitalization is $4.7M as of Oct 9, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is REFLECT SCIENTIFIC INC's price-to-sales ratio?

REFLECT SCIENTIFIC INC (RSCF) trades at 2.7x sales, its market capitalization divided by revenue of $1.7M revenue, trailing 12 months to September 30, 2024. The market capitalization is $4.7M as of Oct 9, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is REFLECT SCIENTIFIC INC's Altman Z-Score?

REFLECT SCIENTIFIC INC (RSCF) has an Altman Z-Score of -5.85, placing it in the Distress Zone (elevated 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 REFLECT SCIENTIFIC INC's Piotroski F-Score?

REFLECT SCIENTIFIC INC (RSCF) has a Piotroski F-Score of 1 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 REFLECT SCIENTIFIC INC's earnings high quality?

REFLECT SCIENTIFIC INC (RSCF) reported a net loss of $459K while operations used $104K of cash. With neither figure positive, the ratio between the two carries no quality signal. 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.