SPFX · Standard Premium Finance 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 | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $3.32M | - | $3.22M | $3.12M | $2.90M | - | $3.07M | $3.12M | $2.83M | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | - | - | - | - | - | - | - | - | - | - |
| Total Operating Expenses | $2.75M | - | $2.84M | $2.77M | $2.46M | - | $2.67M | $2.68M | $2.67M | - |
| D&A | $8.1K | - | $9.8K | $9.8K | $9.8K | - | $13.3K | $9.3K | $8.0K | - |
| Operating Income | $562.5K | - | $373.7K | $345.5K | $438.0K | - | $406.8K | $435.2K | $164.6K | - |
| Interest Expense | $1.01M | - | $1.08M | $1.03M | $939.0K | - | $1.15M | $1.12M | $1.08M | - |
| Income Tax | $154.5K | - | $97.7K | $87.4K | $102.2K | - | $106.2K | ($107.8K) | $45.8K | - |
| Net Income | $408.1K | - | $276.0K | $258.1K | $335.8K | - | $300.6K | $327.5K | $118.8K | - |
| EPS - Basic | $0.13 | - | $0.08 | $0.08 | $0.10 | - | $0.09 | $0.11 | $0.03 | - |
| EPS - Diluted | $0.10 | - | $0.07 | $0.06 | $0.08 | - | $0.07 | $0.09 | $0.03 | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $10.6K | $11.0K | $1.2K | $14.1K | $2.6K | $1.7K | $2.1K | $1.0K | $1.1K | $45.2K |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | - | - | - | - | - | - | - | - | - | - |
| Current Assets | $80.95M | $73.20M | $73.96M | $70.44M | $66.15M | $64.27M | $68.17M | $71.05M | $65.95M | $61.09M |
| Total Assets | $82.59M | $74.82M | $75.57M | $71.98M | $67.70M | $65.85M | $69.08M | $71.96M | $67.49M | $62.38M |
| Current Liabilities | $64.00M | $58.07M | $59.78M | $55.70M | $50.63M | $49.71M | $53.08M | $56.39M | $54.26M | $49.43M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $73.89M | $66.36M | $67.43M | $64.09M | $60.04M | $58.50M | $61.91M | $65.14M | $60.99M | $55.98M |
| Stockholders' Equity | $8.71M | $8.46M | $8.14M | $7.89M | $7.66M | $7.35M | $7.18M | $6.83M | $6.49M | $6.40M |
| Retained Earnings | $5.19M | $4.94M | $4.63M | $4.38M | $4.15M | $3.85M | $3.67M | $3.40M | $3.07M | $2.98M |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $2.30M | - | - | - | $2.30M | - | - | - | $1.50M | - |
| Investing Cash Flow | ($6.86M) | - | - | - | ($2.09M) | - | - | - | ($4.75M) | - |
| Financing Cash Flow | $4.56M | - | - | - | ($201.1K) | - | - | - | $3.20M | - |
| CapEx | $28.3K | - | - | - | $887 | - | - | - | $26.7K | - |
| Free Cash Flow | $2.28M | - | - | - | $2.30M | - | - | - | $1.48M | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | 17.0% | - | 11.6% | 11.1% | 15.1% | - | 13.2% | 14.0% | 5.8% | - |
| EBITDA margin | 17.2% | - | 11.9% | 11.4% | 15.5% | - | 13.7% | 14.3% | 6.1% | - |
| Net margin | 12.3% | - | 8.6% | 8.3% | 11.6% | - | 9.8% | 10.5% | 4.2% | - |
| Free cash flow margin | 68.6% | - | - | - | 79.3% | - | - | - | 52.1% | - |
| FCF / Net income | 5.58 | - | - | - | 6.84 | - | - | - | 12.42 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | 27.5% | - | 26.1% | 25.3% | 23.3% | - | 26.1% | -49.1% | 27.8% | - |
| Return on assets | 0.5% | - | 0.4% | 0.4% | 0.5% | - | 0.4% | 0.5% | 0.2% | - |
| Return on equity | 4.7% | - | 3.4% | 3.3% | 4.4% | - | 4.2% | 4.8% | 1.8% | - |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 1.26 | 1.26 | 1.24 | 1.26 | 1.31 | 1.29 | 1.28 | 1.26 | 1.22 | 1.24 |
| Quick ratio | 1.26 | 1.26 | 1.24 | 1.26 | 1.31 | 1.29 | 1.28 | 1.26 | 1.22 | 1.24 |
| Cash ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | 0.6x | - | 0.3x | 0.3x | 0.5x | - | 0.4x | 0.4x | 0.2x | - |
| Equity multiplier | 9.49 | 8.84 | 9.28 | 9.12 | 8.84 | 8.96 | 9.63 | 10.54 | 10.39 | 9.75 |
| Liabilities / Assets | 0.89 | 0.89 | 0.89 | 0.89 | 0.89 | 0.89 | 0.90 | 0.91 | 0.90 | 0.90 |
| Efficiency | ||||||||||
| Asset turnover | 0.04 | - | 0.04 | 0.04 | 0.04 | - | 0.04 | 0.04 | 0.04 | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | 23.0x | - | 24.3x | 38.7x | 23.8x | - | 22.9x | 33.1x | 109.0x | - |
| P / B | 1.1x | - | 0.9x | 1.2x | 1.0x | - | 0.9x | 1.6x | 1.5x | - |
| P / S | 2.8x | - | 2.2x | 3.1x | 2.8x | - | 2.2x | 3.5x | 3.5x | - |
| EV / EBITDA | 16.5x | - | 18.5x | 27.5x | 17.9x | - | 15.9x | 24.6x | 57.8x | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 14.5% | - | 4.6% | -0.1% | 2.3% | - | 18.5% | 35.1% | 36.1% | - |
| Revenue CAGR (3y) | 16.8% | - | 15.0% | 15.1% | 15.4% | - | 23.6% | 24.5% | 21.8% | - |
| Revenue CAGR (5y) | 16.2% | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | 28.4% | - | -8.1% | -20.6% | 166.1% | - | 163.3% | 75.0% | 106.4% | - |
| Net income growth (YoY) | 21.5% | - | -8.2% | -21.2% | 182.7% | - | 157.1% | 86.0% | 72.5% | - |
| EPS growth (YoY) | 25.0% | - | 0.0% | -33.3% | 166.7% | - | 133.3% | 80.0% | 200.0% | - |
| EPS CAGR (3y) | 115.4% | - | -11.2% | 6.3% | 10.1% | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | -0.9% | - | - | - | 55.7% | - | - | - | 57.8% | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 13.7% | 15.1% | 13.5% | 15.6% | 17.9% | 14.9% | 14.9% | 11.0% | 8.2% | 7.5% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-12-31.
Product / service
$12.47M totalFinance Charges$10.98M · 88.0%
Late Charges$1.13M · 9.1%
Origination Fees$361.3K · 2.9%
Peer comparison
Same SIC group: Miscellaneous Business Credit Institution
| Company | Revenue (last FY) | Net margin | ROE |
|---|---|---|---|
| SWKH | $41.46M | -6.1% | -1.1% |
Comparing STANDARD PREMIUM FINANCE HOLDINGS against the 1 most active filer in the same SIC group.