WTO · Utime Ltd - 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 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
| Revenue | $34.59M | $24.26M | $29.18M | $43.40M | $37.57M |
| Cost of Revenue | $33.61M | $23.01M | $24.81M | $41.23M | $34.81M |
| Gross Profit | $976.0K | $1.25M | $4.38M | $2.17M | $2.76M |
| R&D | - | - | - | - | - |
| SG&A | $18.96M | $5.74M | $16.07M | $6.22M | $3.91M |
| Total Operating Expenses | $92.56M | $5.50M | $16.61M | $7.61M | $4.98M |
| D&A | $781.0K | $949.0K | $843.0K | $683.0K | $602.0K |
| Operating Income | ($91.59M) | ($4.25M) | ($12.23M) | ($5.43M) | ($2.21M) |
| Interest Expense | $541.0K | $510.0K | $895.0K | $768.0K | $375.0K |
| Income Tax | ($8.0K) | ($24.0K) | ($25.0K) | ($7.0K) | ($55.0K) |
| Net Income | ($92.34M) | ($8.58M) | ($12.75M) | ($6.12M) | ($2.53M) |
| EPS - Basic | - | - | ($1.14) | ($0.75) | - |
| EPS - Diluted | - | - | ($1.14) | ($0.75) | - |
Balance Sheet
| Line item | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
| Cash & Equivalents | $15.05M | $10.81M | $10.54M | $1.49M | $160.0K |
| Accounts Receivable | - | $4.26M | $7.61M | $3.53M | $2.67M |
| Inventory | $875.0K | $1.65M | $2.35M | $5.68M | $4.83M |
| Accounts Payable | $19.09M | $14.95M | $18.44M | $11.74M | $7.47M |
| Current Assets | $22.28M | $81.48M | $34.49M | $30.39M | $19.91M |
| Total Assets | $28.39M | $91.61M | $45.57M | $39.48M | $26.41M |
| Current Liabilities | $45.99M | $38.45M | $35.75M | $25.70M | $22.54M |
| Long-term Debt | $827.0K | - | - | - | - |
| Total Liabilities | $47.39M | $40.50M | $39.64M | $29.32M | $22.58M |
| Stockholders' Equity | ($18.28M) | $51.84M | $6.41M | $10.24M | $3.83M |
| Retained Earnings | ($121.12M) | ($29.43M) | ($25.60M) | ($13.90M) | ($7.52M) |
Cash Flow
| Line item | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
| Operating Cash Flow | ($4.37M) | ($53.02M) | ($2.20M) | ($3.29M) | ($385.0K) |
| Investing Cash Flow | - | $778.0K | ($422.0K) | ($919.0K) | ($335.0K) |
| Financing Cash Flow | $7.16M | $52.45M | $2.66M | $13.69M | $2.13M |
| CapEx | - | $137.0K | $377.0K | $923.0K | - |
| Free Cash Flow | - | ($53.16M) | ($2.58M) | ($4.21M) | - |
Ratios
| Metric | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
| Profitability | |||||
| Gross margin | 2.8% | 5.2% | 15.0% | 5.0% | 7.4% |
| Operating margin | -264.8% | -17.5% | -41.9% | -12.5% | -5.9% |
| EBITDA margin | -262.5% | -13.6% | -39.0% | -10.9% | -4.3% |
| Net margin | -267.0% | -35.4% | -43.7% | -14.1% | -6.7% |
| Free cash flow margin | - | -219.1% | -8.8% | -9.7% | - |
| FCF / Net income | - | 6.19 | 0.20 | 0.69 | - |
| R&D / Revenue | - | - | - | - | - |
| SG&A / Revenue | 54.8% | 23.6% | 55.1% | 14.3% | 10.4% |
| Effective tax rate | - | - | - | - | - |
| Return on assets | -325.2% | -9.4% | -28.0% | -15.5% | -9.6% |
| Return on equity | 505.1% | -16.6% | -198.8% | -59.8% | -66.1% |
| Return on invested capital | - | - | - | - | - |
| Liquidity | |||||
| Current ratio | 0.48 | 2.12 | 0.96 | 1.18 | 0.88 |
| Quick ratio | 0.47 | 2.08 | 0.90 | 0.96 | 0.67 |
| Cash ratio | 0.33 | 0.28 | 0.29 | 0.06 | 0.01 |
| Leverage | |||||
| Debt / Equity | -0.05 | - | - | - | - |
| Debt / Assets | 0.03 | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - |
| Interest coverage | -169.3x | -8.3x | -13.7x | -7.1x | -5.9x |
| Equity multiplier | -1.55 | 1.77 | 7.10 | 3.86 | 6.89 |
| Liabilities / Assets | 1.67 | 0.44 | 0.87 | 0.74 | 0.85 |
| Efficiency | |||||
| Asset turnover | 1.22 | 0.26 | 0.64 | 1.10 | 1.42 |
| Inventory turnover | 38.41 | 13.94 | 10.54 | 7.26 | 7.21 |
| Days sales outstanding | - | 64d | 95d | 30d | 26d |
| Days inventory outstanding | 10d | 26d | 35d | 50d | 51d |
| Days payable outstanding | 207d | 237d | 271d | 104d | 78d |
| Cash conversion cycle | - | -147d | -141d | -24d | -2d |
| Valuation | |||||
| P / E | - | - | - | - | - |
| P / B | - | - | - | - | - |
| P / S | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - |
| Growth | |||||
| Revenue growth (YoY) | 42.5% | -16.9% | -32.8% | 15.5% | - |
| Revenue CAGR (3y) | -7.3% | -13.6% | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - |
| Gross profit growth (YoY) | -21.9% | -71.4% | 101.5% | -21.5% | - |
| Operating income growth (YoY) | -2056.0% | 65.3% | -125.0% | -145.7% | - |
| Net income growth (YoY) | -976.1% | 32.7% | -108.4% | -141.6% | - |
| EPS growth (YoY) | - | - | -52.0% | - | - |
| EPS CAGR (3y) | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - |
| FCF growth (YoY) | - | -1960.4% | 38.7% | - | - |
| FCF CAGR (5y) | - | - | - | - | - |
| Book value growth (YoY) | - | 708.2% | -37.4% | 167.3% | - |
Stability scores
Altman Z′
FY 2025 · bankruptcy risk
-13.18
Distress
Private-firm variant - uses book equity instead of market cap. > 2.90 safe · 1.23-2.90 grey · < 1.23 distress.
Piotroski F-score
FY 2025 · 9-point quality
3/9
Weak
- ✗Net income positive
- ✗Operating cash flow positive
- ✗ROA improved YoY
- ✓Cash flow > net income
- -Long-term debt decreased
- ✗Current ratio improved
- ✓No share dilution
- ✗Gross margin improved
- ✓Asset turnover improved
Peer comparison
Same SIC group: Electronic & Other Electrical Equipment (No Computer Equip)
Comparing UTime Ltd against the 5 most active filers in the same SIC group.