LGCY · Legacy Education 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 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q2 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | $21.37M | $19.18M | $19.40M | $13.64M | $12.33M | $14.01M | - | - | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - |
| SG&A | $6.16M | $6.11M | $6.11M | $4.35M | $3.31M | $3.97M | - | - | - |
| Total Operating Expenses | $17.43M | $16.63M | $16.70M | $8.91M | $9.96M | $8.99M | - | - | - |
| D&A | $155.8K | $173.5K | $123.8K | $63.3K | $68.0K | $81.1K | - | - | - |
| Operating Income | $3.94M | $2.56M | $2.70M | $1.64M | $2.37M | $2.67M | - | - | - |
| Interest Expense | $8.1K | $8.2K | $44.0K | $35.3K | $39.8K | $28.3K | - | - | - |
| Income Tax | $1.22M | $831.7K | $786.6K | $491.8K | $736.9K | $813.1K | - | - | - |
| Net Income | $3.03M | $2.04M | $2.19M | $1.29M | $1.79M | $1.07M | - | - | - |
| EPS - Basic | $0.24 | $0.16 | $0.18 | $0.14 | $0.19 | $0.12 | - | - | - |
| EPS - Diluted | $0.22 | $0.15 | $0.16 | $0.13 | $0.19 | $0.21 | - | - | - |
Balance Sheet
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q2 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $21.68M | $21.06M | $20.59M | $20.32M | $17.33M | $21.49M | $10.38M | $9.29M | $8.87M |
| Accounts Receivable | $19.19M | $18.00M | $17.63M | $15.05M | $15.83M | $12.26M | $13.04M | $7.18M | - |
| Inventory | - | - | - | - | - | - | - | - | - |
| Accounts Payable | $1.33M | $1.30M | $1.71M | $1.39M | $1.12M | $1.67M | $1.53M | $722.7K | - |
| Current Assets | $43.97M | $41.82M | $40.87M | $37.05M | $35.27M | $34.85M | $24.59M | $17.35M | - |
| Total Assets | $75.46M | $73.12M | $72.09M | $69.21M | $67.10M | $50.58M | $35.17M | $27.25M | - |
| Current Liabilities | $13.09M | $14.05M | $14.97M | $13.78M | $13.32M | $11.35M | $10.47M | $8.49M | - |
| Long-term Debt | $36.7K | $49.5K | $64.9K | $481.3K | $106.9K | $139.2K | $123.9K | $45.3K | - |
| Total Liabilities | $25.94M | $27.04M | $28.42M | $28.16M | $27.82M | $18.02M | $12.75M | $11.82M | - |
| Stockholders' Equity | $49.52M | $46.07M | $43.67M | $41.04M | $39.28M | $16.49M | $22.42M | $15.42M | $13.60M |
| Retained Earnings | $21.02M | $17.99M | $15.94M | $13.76M | $12.53M | $8.31M | $6.22M | $1.11M | - |
Cash Flow
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q2 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | $1.06M | - | - | $484.6K | - | - | - |
| Investing Cash Flow | - | - | ($246.7K) | - | - | ($177.4K) | - | - | - |
| Financing Cash Flow | - | - | ($539.9K) | - | - | ($205.7K) | - | - | - |
| CapEx | - | - | $246.7K | - | - | $177.4K | - | - | - |
| Free Cash Flow | - | - | $809.7K | - | - | $307.2K | - | - | - |
Ratios
| Metric | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q2 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|
| Profitability | |||||||||
| Gross margin | - | - | - | - | - | - | - | - | - |
| Operating margin | 18.5% | 13.3% | 13.9% | 12.0% | 19.2% | 19.1% | - | - | - |
| EBITDA margin | 19.2% | 14.2% | 14.5% | 12.5% | 19.7% | 19.7% | - | - | - |
| Net margin | 14.2% | 10.6% | 11.3% | 9.5% | 14.5% | 7.6% | - | - | - |
| Free cash flow margin | - | - | 4.2% | - | - | 2.2% | - | - | - |
| FCF / Net income | - | - | 0.37 | - | - | 0.29 | - | - | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 28.8% | 31.8% | 31.5% | 31.9% | 26.8% | 28.3% | - | - | - |
| Effective tax rate | 28.7% | 28.9% | 26.5% | 27.6% | 29.1% | 43.2% | - | - | - |
| Return on assets | 4.0% | 2.8% | 3.0% | 1.9% | 2.7% | 2.1% | - | - | - |
| Return on equity | 6.1% | 4.4% | 5.0% | 3.1% | 4.6% | 6.5% | - | - | - |
| Return on invested capital | 5.7% | 3.9% | 4.5% | 2.9% | 4.3% | 9.1% | - | - | - |
| Liquidity | |||||||||
| Current ratio | 3.36 | 2.98 | 2.73 | 2.69 | 2.65 | 3.07 | 2.35 | 2.04 | - |
| Quick ratio | 3.36 | 2.98 | 2.73 | 2.69 | 2.65 | 3.07 | 2.35 | 2.04 | - |
| Cash ratio | 1.66 | 1.50 | 1.38 | 1.47 | 1.30 | 1.89 | 0.99 | 1.09 | - |
| Leverage | |||||||||
| Debt / Equity | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 | 0.01 | 0.01 | 0.00 | - |
| Debt / Assets | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 | - |
| Debt / EBITDA | 0.01 | 0.02 | 0.02 | 0.28 | 0.04 | 0.05 | - | - | - |
| Interest coverage | 488.8x | 312.4x | 61.4x | 46.5x | 59.5x | 94.5x | - | - | - |
| Equity multiplier | 1.52 | 1.59 | 1.65 | 1.69 | 1.71 | 3.07 | 1.57 | 1.77 | - |
| Liabilities / Assets | 0.34 | 0.37 | 0.39 | 0.41 | 0.41 | 0.36 | 0.36 | 0.43 | - |
| Efficiency | |||||||||
| Asset turnover | 0.28 | 0.26 | 0.27 | 0.20 | 0.18 | 0.28 | - | - | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | 328d | 342d | 332d | 403d | 469d | 319d | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - |
| Valuation | |||||||||
| P / E | 56.9x | 67.9x | 59.8x | 86.0x | 37.7x | 21.9x | - | - | - |
| P / B | 3.6x | 3.1x | 3.0x | 2.6x | 1.8x | 2.7x | - | - | - |
| P / S | 8.2x | 7.4x | 6.8x | 7.9x | 5.6x | 3.2x | - | - | - |
| EV / EBITDA | 37.7x | 44.0x | 39.8x | 52.0x | 21.5x | 8.6x | - | - | - |
| Growth | |||||||||
| Revenue growth (YoY) | 73.3% | 40.7% | 38.5% | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | 66.7% | 56.0% | 1.0% | - | - | - | - | - | - |
| Net income growth (YoY) | 68.9% | 58.4% | 104.5% | - | - | - | - | - | - |
| EPS growth (YoY) | 15.8% | 15.4% | -23.8% | - | - | - | - | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | 163.5% | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 26.1% | 12.3% | 164.8% | 83.1% | - | - | 45.4% | 13.4% | - |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-06-30.
Product / service
$64.17M totalTuition And Lab Fees$56.91M · 88.7%
Books Registration And Other Fees$7.26M · 11.3%
Peer comparison
Same SIC group: Services-Educational Services
Comparing Legacy Education Inc. against the 5 most active filers in the same SIC group.