KSPN · Kaspien Holdings Inc. - 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 '23 | Q2 '23 | Q1 '23 | Q3 '22 | Q2 '22 | Q1 '22 | Q3 '21 | Q2 '21 | Q1 '21 | Q3 '20 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $26.43M | $33.14M | $32.93M | $29.14M | $33.91M | $31.79M | $32.17M | $34.89M | $40.62M | $38.91M |
| Cost of Revenue | $20.32M | $25.82M | $25.48M | $22.57M | $27.18M | $24.94M | $24.17M | $26.05M | $30.82M | $35.02M |
| Gross Profit | $6.12M | $7.32M | $7.45M | $6.58M | $6.73M | $6.85M | $8.00M | $8.84M | $9.80M | $3.89M |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $6.93M | $8.25M | $8.71M | $9.26M | $10.20M | $10.52M | $10.02M | $10.21M | $10.66M | $4.50M |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | - | - | $188.0K | - | - | $293.0K | - | - | $346.0K | - |
| Operating Income | ($812.0K) | ($933.0K) | ($1.26M) | ($2.68M) | ($3.47M) | ($3.67M) | ($2.01M) | ($1.38M) | ($861.0K) | ($612.0K) |
| Interest Expense | - | - | - | - | - | - | - | - | - | - |
| Income Tax | $0 | $51.0K | $0 | $0 | $43.0K | $0 | $0 | $46.0K | $0 | ($3.54M) |
| Net Income | ($1.77M) | ($1.16M) | ($2.15M) | ($3.56M) | ($4.42M) | ($4.43M) | ($886.0K) | $82.0K | ($1.42M) | $2.55M |
| EPS - Basic | ($0.36) | ($0.23) | ($0.43) | ($0.92) | ($1.69) | ($1.78) | ($0.36) | $0.03 | ($2.97) | $1.40 |
| EPS - Diluted | ($0.36) | ($0.23) | ($0.43) | ($0.92) | ($1.69) | ($1.78) | ($0.36) | $0.03 | ($0.61) | ($12.73) |
Balance Sheet
| Line item | Q3 '23 | Q2 '23 | Q1 '23 | Q3 '22 | Q2 '22 | Q1 '22 | Q3 '21 | Q2 '21 | Q1 '21 | Q3 '20 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $405.0K | $282.0K | $514.0K | $769.0K | $1.31M | $828.0K | $1.75M | $2.57M | $5.03M | $2.40M |
| Accounts Receivable | $1.57M | $2.21M | $2.88M | $2.80M | $2.08M | $2.73M | $2.57M | $2.81M | $3.11M | $2.46M |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | $5.71M | $8.20M | $9.09M | $12.65M | $7.70M | $7.66M | $6.74M | $7.60M | $5.68M | $8.56M |
| Current Assets | $27.60M | $30.33M | $32.55M | $42.78M | $34.53M | $37.52M | $36.49M | $32.64M | $32.49M | $33.85M |
| Total Assets | $35.92M | $38.81M | $41.32M | $52.45M | $45.13M | $48.79M | $49.24M | $46.03M | $46.60M | $49.38M |
| Current Liabilities | $30.17M | $31.05M | $21.74M | $24.74M | $14.17M | $21.04M | $15.92M | $10.16M | $10.95M | $23.73M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $41.92M | $43.09M | $44.51M | $48.74M | $37.92M | $44.41M | $37.36M | $33.35M | $34.27M | $47.24M |
| Stockholders' Equity | ($6.00M) | ($4.28M) | ($3.19M) | $3.70M | $7.21M | $4.38M | $11.88M | $12.68M | $12.33M | $2.14M |
| Retained Earnings | ($145.02M) | ($143.25M) | ($142.09M) | ($133.30M) | ($129.74M) | ($125.32M) | ($115.08M) | ($114.20M) | ($114.28M) | ($112.72M) |
Cash Flow
| Line item | Q3 '23 | Q2 '23 | Q1 '23 | Q3 '22 | Q2 '22 | Q1 '22 | Q3 '21 | Q2 '21 | Q1 '21 | Q3 '20 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | ($762.0K) | - | - | ($5.82M) | - | - | ($2.51M) | - |
| Investing Cash Flow | - | - | ($103.0K) | - | - | ($399.0K) | - | - | ($444.0K) | - |
| Financing Cash Flow | - | - | $482.0K | - | - | $5.54M | - | - | $5.89M | - |
| CapEx | - | - | $103.0K | - | - | $399.0K | - | - | $444.0K | - |
| Free Cash Flow | - | - | ($865.0K) | - | - | ($6.22M) | - | - | ($2.96M) | - |
Ratios
| Metric | Q3 '23 | Q2 '23 | Q1 '23 | Q3 '22 | Q2 '22 | Q1 '22 | Q3 '21 | Q2 '21 | Q1 '21 | Q3 '20 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 23.1% | 22.1% | 22.6% | 22.6% | 19.8% | 21.6% | 24.9% | 25.3% | 24.1% | 10.0% |
| Operating margin | -3.1% | -2.8% | -3.8% | -9.2% | -10.2% | -11.5% | -6.3% | -3.9% | -2.1% | -1.6% |
| EBITDA margin | - | - | -3.2% | - | - | -10.6% | - | - | -1.3% | - |
| Net margin | -6.7% | -3.5% | -6.5% | -12.2% | -13.0% | -13.9% | -2.8% | 0.2% | -3.5% | 6.6% |
| Free cash flow margin | - | - | -2.6% | - | - | -19.6% | - | - | -7.3% | - |
| FCF / Net income | - | - | 0.40 | - | - | 1.40 | - | - | 2.09 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 26.2% | 24.9% | 26.4% | 31.8% | 30.1% | 33.1% | 31.1% | 29.3% | 26.2% | 11.6% |
| Effective tax rate | - | - | - | - | - | - | - | 35.9% | - | - |
| Return on assets | -4.9% | -3.0% | -5.2% | -6.8% | -9.8% | -9.1% | -1.8% | 0.2% | -3.0% | 5.2% |
| Return on equity | 29.5% | 27.1% | 67.5% | -96.2% | -61.3% | -101.2% | -7.5% | 0.6% | -11.5% | 119.3% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 0.91 | 0.98 | 1.50 | 1.73 | 2.44 | 1.78 | 2.29 | 3.21 | 2.97 | 1.43 |
| Quick ratio | 0.91 | 0.98 | 1.50 | 1.73 | 2.44 | 1.78 | 2.29 | 3.21 | 2.97 | 1.43 |
| Cash ratio | 0.01 | 0.01 | 0.02 | 0.03 | 0.09 | 0.04 | 0.11 | 0.25 | 0.46 | 0.10 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | - | - | - | - | - | - | - | - | - | - |
| Equity multiplier | -5.99 | -9.07 | -12.95 | 14.17 | 6.26 | 11.15 | 4.15 | 3.63 | 3.78 | 23.08 |
| Liabilities / Assets | 1.17 | 1.11 | 1.08 | 0.93 | 0.84 | 0.91 | 0.76 | 0.72 | 0.74 | 0.96 |
| Efficiency | ||||||||||
| Asset turnover | 0.74 | 0.85 | 0.80 | 0.56 | 0.75 | 0.65 | 0.65 | 0.76 | 0.87 | 0.79 |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | 22d | 24d | 32d | 35d | 22d | 31d | 29d | 29d | 28d | 23d |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | 102d | 116d | 130d | 205d | 103d | 112d | 102d | 106d | 67d | 89d |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | - | - | - | - | - | - | - | - | - | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | -9.3% | -2.3% | 3.6% | -9.4% | -2.8% | -21.7% | -17.3% | -17.5% | 28.6% | -44.0% |
| Revenue CAGR (3y) | -12.1% | -7.8% | 1.4% | -25.1% | -23.6% | -30.6% | -29.5% | -30.1% | -25.1% | -25.2% |
| Revenue CAGR (5y) | -22.1% | -20.2% | -19.4% | -20.7% | -19.8% | -20.8% | -13.5% | -12.6% | -12.5% | -10.5% |
| Gross profit growth (YoY) | -7.0% | 8.8% | 8.8% | -17.9% | -23.8% | -30.1% | 105.7% | 99.8% | 195.8% | -83.1% |
| Operating income growth (YoY) | 69.7% | 73.1% | 65.7% | -33.1% | -152.5% | -325.8% | -229.1% | -178.9% | 83.4% | 97.3% |
| Net income growth (YoY) | 50.3% | 73.7% | 51.4% | -301.9% | - | -212.7% | - | - | 73.8% | - |
| EPS growth (YoY) | 60.9% | 86.4% | 75.8% | -155.6% | - | -191.8% | 97.2% | - | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | 86.1% | - | - | -110.3% | - | - | 56.6% | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | - | - | - | -68.8% | -43.2% | -64.5% | 455.3% | - | 2628.3% | -91.4% |