What is Spirits Time Intl Inc's earnings per share (EPS)?

Spirits Time Intl Inc (SRSG) reported diluted earnings per share of $-0.06 for fiscal year 2024. This represents a 0.0% 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.

Spirits Time Intl Inc Financials

SRSG

Source SEC Filings (10-K/10-Q) Updated Dec 31, 2024 Currency USD FYE December

This page shows Spirits Time Intl Inc (SRSG) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 19 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

Piotroski F-Score Weak

3/9

Spirits Time Intl Inc passes 3 of 9 financial strength tests. 2 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Low Quality

0.15x

For every $1 of reported earnings, Spirits Time Intl Inc generates $0.15 in operating cash flow (-$66K OCF vs -$451K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Interest Coverage At Risk

-5.1x

Spirits Time Intl Inc earns $-5.1 in operating income for every $1 of interest expense (-$619K vs $122K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

Key Financial Metrics

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Earnings & Revenue

Revenue

Spirits Time Intl Inc generated $0 in revenue in fiscal year 2024.

EBITDA

N/A

Net Income

-$451K

YoY+4.5%

Spirits Time Intl Inc reported -$451K in net income in fiscal year 2024. This represents an increase of 4.5% from the prior year.

EPS (Diluted)

$-0.06

YoY+0.0%

Spirits Time Intl Inc earned $-0.06 per diluted share (EPS) in fiscal year 2024. This represents an increase of 0.0% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$2K

YoY+382.2%

5Y CAGR+70.9%

10Y CAGR+20.2%

Spirits Time Intl Inc held $2K in cash against $0 in long-term debt as of fiscal year 2024.

Dividends Per Share

N/A

Shares Outstanding

YoY+0.0%

5Y CAGR+0.5%

Spirits Time Intl Inc had 7M shares outstanding in fiscal year 2024. 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

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

N/A

SRSG Income Statement

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Revenue	$0	$0	$0	$0	$0	$0
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	$11K-5.6%	$12K+19.0%	$10K-4.8%	$11K+16.4%	$9K-65.3%	$26K
Operating Income	-$619K-724.3%	-$75K+15.0%	-$88K-45.0%	-$61K-7.3%	-$57K+58.8%	-$138K
Interest Expense	$122K+0.1%	$122K+3.9%	$118K-1.9%	$120K+11.4%	$108K+22.5%	$88K
Income Tax	$0	$0	$0	$0	$0	$0
Net Income	-$451K+4.5%	-$473K-64.9%	-$287K-58.3%	-$181K-10.0%	-$165K+44.3%	-$295K
EPS (Diluted)	$-0.060.0%	$-0.06	N/A	N/A	N/A	N/A

Metric	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23
Revenue	N/A	$0	$0	$0	$0	$0	$0	$0
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	$2K-35.4%	$3K+49.7%	$2K-80.6%	$12K+432.6%	$2K-46.2%	$4K+101.2%	$2K
Operating Income	N/A	-$20K+96.5%	-$568K-2827.8%	-$19K+74.2%	-$75K-527.9%	-$12K+49.0%	-$23K-13.8%	-$21K
Interest Expense	N/A	$33K+2.2%	$32K+1.6%	$32K-74.2%	$122K+293.9%	$31K+2.0%	$30K+3.1%	$30K
Income Tax	N/A	$0	$0	$0	$0	$0	$0	$0
Net Income	N/A	-$53K+91.2%	-$600K-1077.2%	-$51K+89.2%	-$473K-998.0%	-$43K+20.2%	-$54K-7.5%	-$50K
EPS (Diluted)	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

SRSG Balance Sheet

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Total Assets	$2K+382.2%	$493-99.8%	$276K-22.5%	$356K0.0%	$356K+0.1%	$356K
Current Assets	N/A	$493-30.3%	$707-99.1%	$81K-0.2%	$81K+0.2%	$81K
Cash & Equivalents	$2K+382.2%	$493-30.3%	$707+280.1%	$186-45.6%	$342+109.8%	$163
Inventory	N/A	$275K	$0-100.0%	$80K0.0%	$80K0.0%	$80K
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	$1.4M-5.7%	$1.4M+13.7%	$1.3M+17.3%	$1.1M+20.2%	$895K+22.6%	$730K
Current Liabilities	$1.4M-5.7%	$1.4M+13.7%	$1.3M+17.3%	$1.1M+20.2%	$895K+22.6%	$730K
Long-Term Debt	N/A	$0	N/A	N/A	N/A	N/A
Total Equity	-$1.4M+5.8%	-$1.4M-45.4%	-$986K-36.9%	-$720K-33.6%	-$539K-43.9%	-$375K
Retained Earnings	-$2.9M-18.6%	-$2.4M-24.2%	-$2.0M-17.2%	-$1.7M-12.2%	-$1.5M-12.4%	-$1.3M

Metric	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23
Total Assets	$2K+353.6%	$524-61.7%	$1K-31.4%	$2K+304.5%	$493-99.8%	$275K+0.1%	$275K-0.2%	$276K
Current Assets	N/A	$524-61.7%	$1K-31.4%	$2K+304.5%	$493+30.8%	$377+233.6%	$113-83.8%	$698
Cash & Equivalents	$2K+353.6%	$524-61.7%	$1K-31.4%	$2K+304.5%	$493+30.8%	$377+233.6%	$113-83.8%	$698
Inventory	N/A	N/A	N/A	N/A	$275K	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	$1.4M-15.6%	$1.6M+3.4%	$1.6M+4.4%	$1.5M+3.7%	$1.4M+1.9%	$1.4M+3.2%	$1.4M+4.1%	$1.3M
Current Liabilities	$1.4M-15.6%	$1.6M+3.4%	$1.6M+4.4%	$1.5M+3.7%	$1.4M+1.9%	$1.4M+3.2%	$1.4M+4.1%	$1.3M
Long-Term Debt	N/A	$0	$0	N/A	$0	N/A	N/A	N/A
Total Equity	-$1.4M+15.8%	-$1.6M-3.4%	-$1.6M-4.4%	-$1.5M-3.6%	-$1.4M-26.6%	-$1.1M-3.9%	-$1.1M-5.2%	-$1.0M
Retained Earnings	-$2.9M+8.1%	-$3.1M-1.7%	-$3.1M-24.2%	-$2.5M-2.1%	-$2.4M-15.5%	-$2.1M-2.1%	-$2.1M-2.7%	-$2.0M

SRSG Cash Flow Statement

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Operating Cash Flow	-$66K-41.2%	-$47K-19.5%	-$39K+13.7%	-$45K-11.8%	-$40K+61.1%	-$104K
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	$0	$0	$0	$0	$0	$0
Financing Cash Flow	$68K+45.9%	$46K+17.4%	$39K-12.3%	$45K+10.9%	$41K+327.6%	-$18K
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	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23
Operating Cash Flow	-$10K+15.9%	-$12K+12.8%	-$13K+57.1%	-$31K-251.2%	-$9K-12.0%	-$8K+65.5%	-$23K-231.2%	-$7K
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	$0	$0	$0	$0	$0	$0	$0	$0
Financing Cash Flow	$12K+8.0%	$11K-15.2%	$13K-61.0%	$33K+263.4%	$9K+9.8%	$8K-63.5%	$22K+223.2%	$7K
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

SRSG Financial Ratios

Metric	FY24	FY23	FY22	FY21	FY20	FY19
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	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-18987.3%+76858.1pp	-95845.4%-95741.5pp	-104.0%-53.0pp	-50.9%-4.6pp	-46.3%+36.8pp	-83.1%
Current Ratio	N/A	0.000.0	0.00-0.1	0.07-0.0	0.09-0.0	0.11
Debt-to-Equity	-1.00-1.0	0.00+1.3	-1.28+0.2	-1.49+0.2	-1.66+0.3	-1.95
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23
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	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	N/A	-10096.6%+33811.3pp	-43907.9%-41350.8pp	-2557.1%+93288.4pp	-95845.4%-95829.8pp	-15.6%+4.0pp	-19.6%-1.4pp	-18.2%
Current Ratio	N/A	0.000.0	0.000.0	0.000.0	0.000.0	0.000.0	0.000.0	0.00
Debt-to-Equity	-1.00-1.0	0.000.0	0.00+1.0	-1.00-1.0	0.00+1.2	-1.240.0	-1.25+0.0	-1.27
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: Shareholder equity is negative (-$1.4M), 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.

Frequently Asked Questions

What is Spirits Time Intl Inc's annual revenue?

Spirits Time Intl Inc (SRSG) reported $0 in total revenue for fiscal year 2024. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

Is Spirits Time Intl Inc profitable?

No, Spirits Time Intl Inc (SRSG) reported a net income of -$451K in fiscal year 2024.

What is Spirits Time Intl Inc's operating cash flow?

Spirits Time Intl Inc (SRSG) generated -$66K in operating cash flow during fiscal year 2024, representing cash generated from core business activities.

What are Spirits Time Intl Inc's total assets?

Spirits Time Intl Inc (SRSG) had $2K in total assets as of fiscal year 2024, including both current and long-term assets.

How many shares does Spirits Time Intl Inc have outstanding?

Spirits Time Intl Inc (SRSG) had 7M shares outstanding as of fiscal year 2024.

What is Spirits Time Intl Inc's debt-to-equity ratio?

Spirits Time Intl Inc (SRSG) had a debt-to-equity ratio of -1.00 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Spirits Time Intl Inc's return on assets (ROA)?

Spirits Time Intl Inc (SRSG) had a return on assets of -18987.3% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.

What is Spirits Time Intl Inc's cash runway?

Based on fiscal year 2024 data, Spirits Time Intl Inc (SRSG) had $2K in cash against an annual operating cash burn of $66K. This gives an estimated cash runway of approximately 0 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 Spirits Time Intl Inc's debt-to-equity ratio negative or unusual?

Spirits Time Intl Inc (SRSG) has negative shareholder equity of -$1.4M as of fiscal year 2024, 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 Spirits Time Intl Inc's Piotroski F-Score?

Spirits Time Intl Inc (SRSG) has a Piotroski F-Score of 3 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 Spirits Time Intl Inc's earnings high quality?

Spirits Time Intl Inc (SRSG) has an earnings quality ratio of 0.15x, 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.

Can Spirits Time Intl Inc cover its interest payments?

Spirits Time Intl Inc (SRSG) has an interest coverage ratio of -5.1x, meaning it can struggle to cover its interest obligations. 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.