ABAT · American Battery Technology Co - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $7.81M | $4.76M | $937.6K | $332.4K | $980.0K | $202.0K | - | - | - | - |
| Cost of Revenue | $7.07M | $6.36M | $2.54M | - | $3.67M | - | - | - | - | - |
| Gross Profit | $737.7K | ($1.60M) | ($3.52M) | ($2.97M) | ($2.69M) | ($2.34M) | - | - | - | - |
| R&D | $4.64M | $3.82M | $2.70M | $2.92M | $3.25M | $2.03M | $3.15M | $3.95M | $2.16M | $1.74M |
| SG&A | $29.84M | $3.91M | $3.63M | $7.67M | $3.67M | $5.01M | $4.31M | $3.23M | $2.95M | $3.90M |
| Total Operating Expenses | $35.14M | $8.28M | $6.62M | $10.83M | $7.96M | $7.46M | $8.23M | $8.61M | $6.38M | $6.18M |
| D&A | - | - | $1.30M | $1.20M | $39.7K | $1.30M | - | - | $36.5K | - |
| Operating Income | ($34.41M) | ($9.87M) | ($10.13M) | ($13.80M) | ($10.65M) | ($9.80M) | ($8.23M) | ($8.61M) | ($6.38M) | ($6.18M) |
| Interest Expense | ($335.7K) | ($312.1K) | $6.5K | ($597) | $2.5K | $135.0K | $7.6K | $2.5K | - | - |
| Income Tax | - | - | - | - | - | - | - | - | - | - |
| Net Income | ($33.84M) | ($9.28M) | ($10.30M) | ($13.40M) | ($11.50M) | ($11.69M) | ($9.29M) | ($10.00M) | ($7.23M) | ($6.20M) |
| EPS - Basic | ($0.26) | ($0.07) | ($0.09) | ($0.18) | ($0.14) | ($0.17) | ($0.19) | ($0.19) | ($0.16) | ($0.15) |
| EPS - Diluted | ($0.26) | ($0.07) | ($0.09) | ($0.18) | ($0.14) | ($0.17) | ($0.14) | ($0.19) | ($0.16) | - |
Balance Sheet
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $37.70M | $47.90M | $30.90M | $7.47M | $7.80M | $5.80M | $7.00M | $6.00M | $5.38M | $2.32M |
| Accounts Receivable | $7.77M | $4.17M | $1.20M | $2.80M | $1.05M | $174.5K | $228.5K | - | - | - |
| Inventory | $846.6K | $284.7K | $104.1K | $408.1K | $252.9K | $255.9K | $154.3K | $622.5K | $371.8K | $125.2K |
| Accounts Payable | $865.6K | $432.5K | $280.7K | $417.2K | $664.6K | $300.0K | $4.26M | $2.95M | $2.55M | $1.83M |
| Current Assets | $53.42M | $63.05M | $41.52M | $29.53M | $23.29M | $15.48M | $18.41M | $10.35M | $8.41M | $4.75M |
| Total Assets | $119.43M | $123.34M | $101.47M | $84.46M | $76.46M | $73.83M | $77.68M | $89.26M | $83.95M | $74.66M |
| Current Liabilities | $6.58M | $4.24M | $5.32M | $13.67M | $10.63M | $9.96M | $15.80M | $17.01M | $23.04M | $13.39M |
| Long-term Debt | - | - | - | $2.10M | - | - | $7.08M | $12.48M | $1.68M | - |
| Total Liabilities | $6.67M | $4.36M | $5.47M | $13.86M | $10.85M | $14.49M | $16.21M | $19.19M | $24.75M | $13.44M |
| Stockholders' Equity | $112.75M | $118.98M | $96.00M | $70.60M | $65.61M | $59.34M | $61.47M | $70.07M | $59.20M | $61.21M |
| Retained Earnings | ($313.51M) | ($279.67M) | ($270.39M) | ($260.09M) | ($249.92M) | ($225.02M) | ($213.33M) | ($189.89M) | ($167.21M) | ($159.97M) |
Cash Flow
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($2.70M) | - | ($7.14M) | - | - | ($5.55M) | - | - | ($4.76M) | - |
| Investing Cash Flow | - | - | ($708.3K) | - | - | ($863.2K) | - | - | ($7.27M) | - |
| Financing Cash Flow | - | - | $26.30M | - | - | $5.18M | - | - | $15.09M | - |
| CapEx | - | - | - | - | - | - | - | - | - | - |
| Free Cash Flow | - | - | - | - | - | - | - | - | - | - |
Ratios
| Metric | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 9.4% | -33.6% | -375.1% | -894.4% | -274.5% | -1159.0% | - | - | - | - |
| Operating margin | -440.5% | -207.5% | -1080.8% | -4151.4% | -1086.3% | -4854.0% | - | - | - | - |
| EBITDA margin | - | - | -942.1% | -3790.4% | -1082.2% | -4210.3% | - | - | - | - |
| Net margin | -433.2% | -195.0% | -1098.5% | -4031.0% | -1173.1% | -5790.5% | - | - | - | - |
| Free cash flow margin | - | - | - | - | - | - | - | - | - | - |
| FCF / Net income | - | - | - | - | - | - | - | - | - | - |
| R&D / Revenue | 59.5% | 80.2% | 287.7% | 878.3% | 331.9% | 1006.2% | - | - | - | - |
| SG&A / Revenue | 382.0% | 82.1% | 387.0% | 2308.1% | 374.1% | 2480.6% | - | - | - | - |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -28.3% | -7.5% | -10.2% | -15.9% | -15.0% | -15.8% | -12.0% | -11.2% | -8.6% | -8.3% |
| Return on equity | -30.0% | -7.8% | -10.7% | -19.0% | -17.5% | -19.7% | -15.1% | -14.3% | -12.2% | -10.1% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 8.12 | 14.88 | 7.81 | 2.16 | 2.19 | 1.55 | 1.17 | 0.61 | 0.36 | 0.36 |
| Quick ratio | 7.99 | 14.82 | 7.79 | 2.13 | 2.17 | 1.53 | 1.16 | 0.57 | 0.35 | 0.35 |
| Cash ratio | 5.73 | 11.31 | 5.81 | 0.55 | 0.73 | 0.58 | 0.44 | 0.35 | 0.23 | 0.17 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | 0.03 | - | - | 0.12 | 0.18 | 0.03 | - |
| Debt / Assets | - | - | - | 0.02 | - | - | 0.09 | 0.14 | 0.02 | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | 102.5x | 31.6x | -1566.4x | 23116.8x | -4343.2x | -72.6x | -1076.3x | -3510.1x | - | - |
| Equity multiplier | 1.06 | 1.04 | 1.06 | 1.20 | 1.17 | 1.24 | 1.26 | 1.27 | 1.42 | 1.22 |
| Liabilities / Assets | 0.06 | 0.04 | 0.05 | 0.16 | 0.14 | 0.20 | 0.21 | 0.21 | 0.29 | 0.18 |
| Efficiency | ||||||||||
| Asset turnover | 0.07 | 0.04 | 0.01 | 0.00 | 0.01 | 0.00 | - | - | - | - |
| Inventory turnover | 8.36 | 22.34 | 24.42 | - | 14.51 | - | - | - | - | - |
| Days sales outstanding | 363d | 320d | 468d | 3074d | 390d | 315d | - | - | - | - |
| Days inventory outstanding | 44d | 16d | 15d | - | 25d | - | - | - | - | - |
| Days payable outstanding | 45d | 25d | 40d | - | 66d | - | - | - | - | - |
| Cash conversion cycle | 362d | 311d | 442d | - | 349d | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | 3.3x | 3.6x | 5.7x | 1.7x | 1.3x | - | - | - | - | - |
| P / S | 47.1x | 90.7x | 581.8x | 367.0x | 89.4x | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 697.1% | 1331.8% | 364.2% | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | 46.2% | -50.2% | - | - | - | - | - | - | - |
| Operating income growth (YoY) | -223.2% | 28.4% | -3.4% | -67.7% | -23.7% | -53.6% | -33.2% | -52.8% | -147.7% | -50.5% |
| Net income growth (YoY) | -194.3% | 30.7% | 11.9% | -44.2% | -15.0% | -61.7% | -49.9% | -78.2% | -197.1% | -51.7% |
| EPS growth (YoY) | -85.7% | 61.1% | 47.1% | -28.6% | 26.3% | -6.3% | - | - | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 71.9% | 68.5% | 61.8% | 14.9% | -6.4% | 0.3% | 0.4% | 29.9% | 25.1% | 23.3% |
Peer comparison
Same SIC group: Mining & Quarrying of Nonmetallic Minerals (No Fuels)
Comparing AMERICAN BATTERY TECHNOLOGY Co against the 5 most active filers in the same SIC group.