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Balance Sheets Overview

Current Ratio
101.62%
Quick Ratio
91.63%
Cash Ratio
32.88%
Debt to Asset Ratio
121.35%
Unit: Dollar
Assets Breakdown
    • Equity method investment
    • Inventories
    • Right-of-use assets operating l...
    • Others
Liabilities Breakdown
    • Accumulated deficit
    • Additional paid-in capital
    • Accounts payable related party
    • Others
Balance Sheets
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Cash
18,033,652
17,565,334
22,659,118
24,351,765
Restricted cash
50,000
50,000
50,000
-
Accounts receivable, net
28,651,558
37,878,353
44,522,796
39,664,145
Inventories
5,480,044
5,037,414
6,162,118
6,647,970
Prepaid expenses and other current assets
3,523,741
3,120,978
1,733,658
2,244,505
Total current assets
55,738,995
63,652,079
75,127,690
72,908,385
Accounts receivable non current
-
-
-
7,367,158
Property, plant and equipment, net
2,665,534
2,599,861
2,731,346
2,952,800
Intangible assets, net
2,601,408
2,474,037
2,340,700
2,232,620
Right-of-use assets operating leases
3,855,373
4,335,355
4,719,751
5,030,005
Other investment
2,000,000
2,000,000
2,000,000
2,000,000
Equity method investment
8,839,130
9,129,213
9,316,267
9,515,546
Other non-current assets
210,617
210,617
210,617
210,617
Total non-current assets
20,172,062
20,749,083
21,318,681
29,308,746
Total assets
75,911,057
84,401,162
96,446,371
102,217,131
Accounts payable
5,005,033
3,137,235
4,654,008
4,172,476
Accounts payable related party
38,159,288
42,444,624
47,442,029
52,420,256
Contract liabilities
3,043,470
4,971,135
2,962,299
4,861,250
Accrued liabilities and other payables
6,003,509
6,818,397
7,575,391
8,099,991
Income tax payable
-
12,590
281,856
-
Borrowing current portion
1,092,052
1,146,766
1,146,766
1,146,766
Operating lease liabilities current portion
1,546,770
1,659,698
1,750,411
1,838,815
Total current liabilities
54,850,122
60,190,445
65,812,760
72,539,554
Amount due to a related party
35,000,000
29,000,000
29,000,000
25,000,000
Borrowing net of current portion
-
231,978
518,669
805,361
Operating lease liabilities net of current portion
2,265,347
2,642,156
2,883,856
3,267,522
Total non-current liabilities
37,265,347
31,874,134
32,402,525
-
Total liabilities
92,115,469
92,064,579
98,215,285
101,612,437
Common stock, par value 0.0001 per share 140,000,000 shares authorized 57,399,396 and 57,193,734 shares issued and outstanding as of march 31, 2026 and june 30, 2025
5,740
5,729
5,729
5,719
Treasury stock, at cost
60,488
105,489
105,489
60,488
Additional paid-in capital
51,541,046
50,593,580
49,771,739
48,833,601
Accumulated deficit
-67,450,024
-57,927,041
-51,324,130
-48,065,267
Accumulated other comprehensive loss
-240,686
-230,196
-116,763
-108,871
Total stockholders (deficit)/equity
-16,204,412
-7,663,417
-1,768,914
604,694
Total liabilities and stockholders (deficit)/equity
75,911,057
84,401,162
96,446,371
102,217,131
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Accounts receivable, net$28,651,558 Cash$18,033,652 Inventories$5,480,044 Prepaid expenses andother current assets$3,523,741 Restricted cash$50,000 Equity methodinvestment$8,839,130 Right-of-use assets operating leases$3,855,373 Property, plant andequipment, net$2,665,534 Intangible assets, net$2,601,408 Other investment$2,000,000 Other non-currentassets$210,617 Total current assets$55,738,995 Total non-currentassets$20,172,062 Total assets$75,911,057 Accumulated deficit-$67,450,024 Accumulated othercomprehensive loss-$240,686 Treasury stock, at cost$60,488 Total liabilities andstockholders...$75,911,057 Total stockholders(deficit)/equity-$16,204,412 Additional paid-in capital$51,541,046 Common stock, par value0.0001 per share...$5,740 Total liabilities$92,115,469 Total currentliabilities$54,850,122 Total non-currentliabilities$37,265,347 Accounts payable relatedparty$38,159,288 Accrued liabilities andother payables$6,003,509 Accounts payable$5,005,033 Contract liabilities$3,043,470 Operating leaseliabilities current portion$1,546,770 Borrowing current portion$1,092,052 Amount due to a relatedparty$35,000,000 Operating leaseliabilities net of current...$2,265,347

Ispire Technology Inc. (ISPR)

Ispire Technology Inc. (ISPR)