Financial Statements — ISPR
Balance Sheet
(in millions USD)| Metric | Q3
2026 | Q2
2026 | Q1
2026 | Q3
2025 | Q2
2025 | Q1
2025 | Q3
2024 | Q2
2024 | Q1
2024 | Q3
2023 |
|---|
| Cash & Equivalents | 18.03 | 17.57 | 22.66 | 23.52 | 34.37 | 37.73 | 39.45 | 17.50 | 25.69 | 24.04 |
| Short-term Investments | -- | -- | -- | -- | -- | -- | -- | 9.32 | 9.19 | 9.60 |
| Accounts Receivable | 28.65 | 37.88 | 44.52 | 60.43 | 67.70 | 62.36 | 47.73 | 45.45 | 39.16 | 15.41 |
| Inventory | 5.48 | 5.04 | 6.16 | 7.83 | 7.90 | 6.99 | 9.81 | 7.55 | 5.61 | 14.24 |
| Total Current Assets | 55.74 | 63.65 | 75.13 | 94.03 | 112.32 | 108.51 | 98.65 | 83.01 | 81.61 | 63.58 |
| Property, Plant & Equipment | 2.67 | 2.60 | 2.73 | 2.19 | 2.37 | 2.66 | 2.17 | 2.15 | 1.59 | 0.59 |
| Intangible Assets | 2.60 | 2.47 | 2.34 | 2.10 | 2.12 | 2.02 | -- | -- | 0.26 | 72.71 |
| Total Non-current Assets* | 20.17 | 20.75 | 21.32 | 21.70 | 19.72 | 20.44 | 9.50 | 7.57 | 6.79 | 5.67 |
| Total Assets | 75.91 | 84.40 | 96.45 | 115.73 | 132.04 | 128.95 | 108.15 | 90.58 | 88.41 | 69.25 |
| Accounts Payable | 5.01 | 3.14 | 4.65 | 4.67 | 5.16 | 4.34 | 3.67 | 5.97 | 0.27 | 0.18 |
| Total Current Liabilities | 54.85 | 60.19 | 65.81 | 96.18 | 106.24 | 96.37 | 69.74 | 58.52 | 54.01 | 58.40 |
| Total Non-current Liabilities* | 37.27 | 31.87 | 32.40 | 4.77 | 1.57 | 1.87 | 2.73 | 3.07 | 3.39 | 3.61 |
| Total Liabilities | 92.12 | 92.06 | 98.22 | 100.94 | 107.81 | 98.24 | 72.47 | 61.59 | 57.39 | 62.01 |
| Retained Earnings | (67.45) | (57.93) | (51.32) | (33.28) | (22.42) | (14.42) | (5.50) | 0.45 | 4.47 | 7.43 |
| Total Stockholder Equity | (16.20) | (7.66) | (1.77) | 14.79 | 24.23 | 30.71 | 35.68 | 28.99 | 31.01 | 7.24 |
* Derived from reported values
Income Statement
(in millions USD) (except per-share rows)| Metric | Q4
2026 | Q3
2026 | Q2
2026 | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 | Q4
2023 | Q3
2023 |
|---|
| Total Revenue | 26.69 | 18.69 | 20.29 | 30.35 | 20.14 | 26.19 | 41.83 | 39.34 | 37.34 | 30.02 | 41.69 | 42.86 | 32.63 | 24.14 |
| Cost of Revenue | 25.01 | 16.69 | 16.81 | 25.20 | 17.66 | 21.41 | 34.11 | 31.66 | 26.95 | 23.89 | 35.31 | 35.98 | 26.00 | 19.62 |
| Gross Profit | 1.69 | 1.99 | 3.47 | 5.15 | 2.48 | 4.78 | 7.72 | 7.67 | 10.40 | 6.12 | 6.38 | 6.89 | 6.62 | 4.52 |
| Research & Development | -- | -- | -- | -- | -- | -- | -- | -- | (0.01) | 0.16 | 0.03 | -- | -- | -- |
| Selling, General & Admin | 5.16 | 4.82 | 4.66 | 4.51 | (6.65) | 13.70 | 13.02 | 9.95 | 11.48 | 10.05 | 8.81 | 6.73 | 6.24 | 6.26 |
| Total Operating Expenses | 15.22 | 11.47 | 10.35 | 7.84 | 17.12 | 15.36 | 15.08 | 12.94 | 13.75 | 11.80 | 10.33 | 7.80 | 7.60 | 7.21 |
| Operating Income | (13.54) | (9.48) | (6.87) | (2.70) | (14.64) | (10.59) | (7.36) | (5.26) | (3.35) | (5.68) | (3.95) | (0.91) | (0.97) | (2.69) |
| Pretax Income | (13.44) | (9.35) | (6.50) | (2.77) | (14.68) | (10.68) | (7.54) | (5.14) | (3.24) | (5.69) | (3.67) | -- | -- | -- |
| Tax Provision | 0.38 | 0.18 | 0.11 | 0.49 | 0.11 | 0.18 | 0.46 | 0.46 | 0.18 | 0.26 | 0.35 | -- | -- | -- |
| Net Income | (13.82) | (9.52) | (6.60) | (3.26) | (14.79) | (10.86) | (8.00) | (5.60) | (3.42) | (5.95) | (4.02) | (1.37) | (1.59) | (2.33) |
| Basic EPS | -- | (0.17) | (0.12) | (0.06) | (0.26) | (0.19) | (0.14) | (0.10) | (0.06) | (0.11) | (0.07) | (0.03) | 0.00 | (0.05) |
| Diluted EPS | -- | (0.17) | (0.12) | (0.06) | (0.26) | (0.19) | (0.14) | (0.10) | (0.06) | (0.11) | (0.07) | (0.03) | 0.00 | (0.05) |
Cash Flow Statement
(in millions USD)| Metric | Q4
2026 | Q3
2026 | Q2
2026 | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 | Q4
2023 | Q3
2023 |
|---|
| Operating Cash Flow | 2.62 | 1.96 | (3.97) | (1.18) | 4.70 | (12.50) | (3.18) | 3.61 | (1.42) | 3.35 | (7.35) | (12.88) | (9.83) | 2.25 |
| Capital Expenditures | (0.02) | 0.25 | 0.07 | 0.01 | 0.96 | (0.18) | 0.05 | 0.27 | 0.76 | 0.08 | 0.60 | 0.53 | 0.53 | 0.50 |
| Free Cash Flow* | 2.64 | 1.71 | (4.04) | (1.19) | 3.74 | (12.32) | (3.24) | 3.34 | (2.19) | 3.28 | (7.95) | (13.41) | (10.36) | 1.76 |
| Investing Cash Flow | (1.01) | (1.17) | (0.76) | (0.14) | (3.51) | (0.59) | (0.18) | (0.93) | (2.96) | 7.81 | (1.07) | (0.79) | (0.05) | (10.10) |
| Financing Cash Flow | (0.32) | (0.32) | (0.36) | (0.32) | (0.43) | 2.28 | -- | -- | -0.00 | 10.79 | 0.24 | (0.95) | 26.15 | (42.60) |
* Derived from reported values
