Financial Statements — LUD
Balance Sheet
(in millions USD)| Metric | FY
2025 | FY
2024 |
|---|
| Cash & Equivalents | 4.52 | 8.13 |
| Accounts Receivable | 13.48 | 13.17 |
| Inventory | 4.70 | 4.87 |
| Total Current Assets | 39.99 | 31.85 |
| Property, Plant & Equipment | 4.98 | 5.12 |
| Intangible Assets | 0.71 | 0.70 |
| Total Non-current Assets | 9.13 | 7.45 |
| Total Assets | 49.13 | 39.31 |
| Accounts Payable | 10.57 | 8.67 |
| Short-term Debt | 10.89 | 21.23 |
| Total Current Liabilities | 24.54 | 25.85 |
| Long-term Debt | 1.77 | -- |
| Total Non-current Liabilities | 2.38 | 0.79 |
| Total Liabilities | 26.92 | 26.64 |
| Retained Earnings | 11.82 | 11.37 |
| Total Stockholder Equity | 22.21 | 12.66 |
Income Statement
(in millions USD) (except per-share rows)| Metric | FY
2025 | FY
2024 |
|---|
| Total Revenue | 33.54 | 44.86 |
| Cost of Revenue | 27.62 | 33.46 |
| Gross Profit | 5.92 | 11.41 |
| Research & Development | 1.45 | 1.38 |
| Selling, General & Admin | 3.72 | 3.22 |
| Total Operating Expenses | 6.98 | 10.95 |
| Operating Income | (1.06) | 0.46 |
| Pretax Income | 0.99 | (0.10) |
| Tax Provision | 0.43 | 0.26 |
| Net Income | 0.56 | (0.36) |
| Basic EPS | 0.03 | (0.02) |
| Diluted EPS | 0.03 | (0.02) |
Cash Flow Statement
(in millions USD)| Metric | FY
2025 | FY
2024 |
|---|
| Operating Cash Flow | (1.71) | 5.46 |
| Capital Expenditures | 0.46 | 1.08 |
| Free Cash Flow* | (2.17) | 4.38 |
| Investing Cash Flow | (11.03) | (2.82) |
| Financing Cash Flow | 8.82 | (2.59) |
* Derived from reported values
