Ispire Technology Inc. (ISPR) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q1'22 |
|---|
| Total Current Assets | 55.74B | 63.65M | 75.13M | 72.91M | 94.03M | 112.32M | 108.51M | 102.57M | 98.65M | 83.01M | 81.61M | 84.81M | 63.58M | 122.81M | 74.48M | 99.45M | 85.25M |
| Cash & Short-Term Investments | 17.57M | 17.57M | 22.66M | 24.35M | 23.59M | 34.37M | 37.73M | 35.07M | 39.45M | 26.82M | 34.88M | 49.43M | 33.64M | 84.27M | 74.48M | 74.48M | 85.25M |
| Cash Only | 17.57M | 17.57M | 22.66M | 24.35M | 23.59M | 34.37M | 37.73M | 35.07M | 39.45M | 17.5M | 25.69M | 40.3M | 24.04M | 84.27M | -74.48M | 74.48M | -85.25M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.32M | 9.19M | 9.13M | 9.6M | 0 | 148.96M | 0 | 170.5M |
| Accounts Receivable | 28.65B | 38.43M | 45.21M | 40.18M | 60.43M | 67.7M | 62.36M | 60.22M | 48.1M | 45.71M | 39.41M | 24.67M | 15.41M | 18.04M | 0 | 10.32M | 0 |
| Days Sales Outstanding | 69.09K | 189.66 | 129.42 | 227.32 | 220.14 | 143.03 | 143.34 | 131.99 | 142.21 | 93.93 | 68.76 | 55.89 | 62.38 | 206.48 | - | 172.46 | - |
| Inventory | 5.48B | 5.04M | 6.16M | 6.65M | 7.83M | 7.9M | 6.99M | 6.37M | 9.81M | 7.55M | 5.61M | 7.47M | 14.24M | 20.31M | 0 | 14.58M | 0 |
| Days Inventory Outstanding | 14.78K | 30.64 | 23.38 | 37.29 | 33.04 | 20.09 | 19.41 | 27.49 | 33.06 | 17.08 | 16.71 | 37.8 | 79.24 | 276.97 | - | 282.64 | - |
| Other Current Assets | 3.57B | 50K | 50K | 0 | 0 | 22.54K | 1.43M | 0 | 0 | 0 | 65.67K | 0 | 290.62K | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 20.17B | 20.75M | 21.32M | 29.31M | 21.7M | 19.72M | 20.44M | 20.07M | 9.5M | 7.57M | 6.79M | 5.58M | 78.38M | 78.25M | -74.48M | 1.29M | -85.25M |
| Property, Plant & Equipment | 6.52B | 6.94M | 7.45M | 7.98M | 7.55M | 5.31M | 5.96M | 6.16M | 5.8M | 6.12M | 5.88M | 5.34M | 4.95M | 4.04M | 0 | 409.83K | 0 |
| Fixed Asset Turnover | 0.01x | 2.82x | 3.93x | 2.59x | 4.07x | 7.42x | 6.49x | 6.24x | 5.04x | 6.95x | 7.64x | 6.34x | 5.37x | 7.90x | - | 53.31x | - |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 2.02M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 2.6B | 2.47M | 2.34M | 2.23M | 2.1M | 2.12M | 0 | 1.38M | 968.03K | 726.98K | 255.65K | 0 | 72.71M | 73.49M | 0 | 0 | 0 |
| Long-Term Investments | 0 | 11.13M | 11.32M | 11.52M | 11.84M | 12.07M | 12.17M | 12.25M | 2M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 11.05B | 210.62K | 210.62K | 7.58M | 215.61K | 215.61K | 291.7K | 284.05K | 725.98K | 727.77K | 660.28K | 242.61K | 721.5K | 721.5K | -74.48M | 876.1K | -85.25M |
| Total Assets | 75.91B | 84.4M | 96.45M | 102.22M | 115.73M | 132.04M | 128.95M | 122.64M | 108.15M | 90.58M | 88.41M | 90.4M | 141.96M | 201.06M | 0 | 100.74M | 0 |
| Asset Turnover | 0.00x | 0.22x | 0.31x | 0.18x | 0.21x | 0.32x | 0.31x | 0.32x | 0.30x | 0.47x | 0.48x | 0.28x | 0.14x | 0.16x | - | 0.22x | - |
| Asset Growth % | 65494.53% | -36.08% | -25.21% | -16.65% | 7.01% | 45.77% | 45.86% | 35.67% | -23.82% | -54.95% | - | - | - | - | - | - | - |
| Total Current Liabilities | 54.85B | 60.19M | 65.81M | 72.54M | 96.18M | 106.24M | 96.37M | 85.99M | 69.74M | 58.52M | 54.01M | 55.85M | 58.4M | 115.01M | 0 | 88.97M | 0 |
| Accounts Payable | 5.01B | 45.58M | 52.1M | 56.59M | 81.79M | 91.53M | 80.34M | 70.83M | 64.7M | 54.97M | 50.68M | 52.97M | 56.22M | 67.72M | 0 | 42.27M | 0 |
| Days Payables Outstanding | 13.61K | 267.26 | 198.37 | 356.52 | 364.21 | 231.82 | 219.61 | 230.25 | 227.89 | 137.15 | 132.37 | 190.15 | 284.33 | 923.75 | - | 819.44 | - |
| Short-Term Debt | 1.55B | 1.15M | 1.15M | 1.15M | 1.12M | 0 | 0 | 0 | 0 | 0 | 1.21M | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 4.97M | 2.96M | 4.86M | 1.56M | 0 | 2.25M | 2.22M | 1.33M | 1.71M | 1.29M | 988.56K | 742.25K | 1M | 0 | 1.67M | 0 |
| Other Current Liabilities | 48.3B | 152.54K | 370.28K | 201.92K | 9.33M | 12.21M | 1.07M | 717.06K | 523.99K | 0 | 253.3K | 0 | 0 | 45.36M | 0 | 0 | 0 |
| Current Ratio | 1.02x | 1.06x | 1.14x | 1.01x | 0.98x | 1.06x | 1.13x | 1.19x | 1.41x | 1.42x | 1.51x | 1.52x | 1.09x | 1.07x | - | 1.12x | - |
| Quick Ratio | 0.92x | 0.97x | 1.05x | 0.91x | 0.90x | 0.98x | 1.05x | 1.12x | 1.27x | 1.29x | 1.41x | 1.38x | 0.84x | 0.89x | - | 0.95x | - |
| Cash Conversion Cycle | 70.26K | -46.95 | -45.57 | -91.91 | -111.02 | -68.7 | -56.87 | -70.78 | -52.61 | -26.15 | -46.9 | -96.45 | -142.71 | -440.3 | - | -364.35 | - |
| Total Non-Current Liabilities | 37.27B | 31.87M | 32.4M | 29.07M | 4.77M | 1.57M | 1.87M | 2.19M | 2.73M | 3.07M | 3.39M | 3.07M | 3.61M | 2.83M | 0 | 0 | 0 |
| Long-Term Debt | 2.27B | 231.98K | 518.67K | 805.36K | 1.22M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 2.64M | 2.88M | 3.27M | 3.55M | 1.57M | 1.87M | 2.19M | 2.73M | 3.07M | 3.39M | 3.07M | 3.61M | 2.83M | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 35B | 29M | 29M | 25M | 0 | -1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 92.12B | 92.06M | 98.22M | 101.61M | 100.94M | 107.81M | 98.24M | 88.18M | 72.47M | 61.59M | 57.39M | 58.93M | 62.01M | 117.84M | 0 | 88.97M | 0 |
| Total Debt | 5.68M | 5.68M | 6.3M | 7.06M | 7.56M | 2.82M | 3.11M | 3.4M | 4.01M | 4.31M | 4.6M | 3.91M | 4.53M | 3.61M | 0 | 347.54K | 0 |
| Net Debt | -11.88M | -11.88M | -16.36M | -17.29M | -16.03M | -31.56M | -34.62M | -31.67M | -35.45M | -13.19M | -21.09M | -36.39M | -19.51M | -80.65M | 74.48M | -74.13M | 85.25M |
| Debt / Equity | - | - | - | 11.67x | 0.51x | 0.12x | 0.10x | 0.10x | 0.11x | 0.15x | 0.15x | 0.12x | 0.06x | 0.04x | - | 0.03x | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | 11.40x | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | -254.47x | - | - | 95.53x |
| Interest Coverage | -108.74x | -63.84x | -23.72x | - | -331.01x | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | -16.2B | -7.66M | -1.77M | 604.69K | 14.79M | 24.23M | 30.71M | 34.46M | 35.68M | 28.99M | 31.01M | 31.47M | 79.95M | 83.22M | 11.77M | 11.77M | 13.76M |
| Equity Growth % | -109699.45% | -131.62% | -105.76% | -98.25% | -58.56% | -16.4% | -0.96% | 9.49% | -55.38% | -65.17% | - | - | - | - | -14.47% | - | - |
| Book Value per Share | -282.83 | -0.13 | -0.03 | 0.01 | 0.26 | 0.43 | 0.54 | 0.61 | 0.66 | 0.53 | 0.57 | 0.58 | 1.51 | 1.57 | 0.22 | 0.22 | 0.28 |
| Total Shareholders' Equity | -16.2B | -7.66M | -1.77M | 604.69K | 14.79M | 24.23M | 30.71M | 34.46M | 35.68M | 28.99M | 31.01M | 31.47M | 79.95M | 83.22M | 11.77M | 11.77M | 13.76M |
| Common Stock | 5.74M | 5.73K | 5.73K | 5.72K | 5.71K | 5.67K | 5.66K | 5.65K | 5.63K | 5.43K | 5.43K | 5.42K | 5K | 5K | 0 | 5K | 0 |
| Retained Earnings | -67.45B | -57.93M | -51.32M | -48.07M | -33.28M | -22.42M | -14.42M | -8.83M | -5.5M | 450.87K | 4.47M | 5.94M | 7.43M | 9M | 0 | 11.95M | 0 |
| Treasury Stock | 0 | -105.49K | -105.49K | -60.49K | -60.49K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -240.69M | -230.2K | -116.76K | -108.87K | -25.98K | -23.12K | -96.59K | 58.34K | 5.81K | -4.98K | 522.64K | -163.77K | -199.94K | -42.23K | 11.77M | -184.66K | 13.76M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |