Etoiles Capital Group Co., Ltd. Class A (EFTY) Balance Sheet
EFTY balance sheet, 2025
December 31, 2025 · U.S. dollars$8.8M assets = $3.0M liabilities + $5.8M equity
Both columns are drawn to the same scale: what EFTY owns equals what it owes plus shareholders’ equity. Hover a block for its value.
EFTY financial health
Descriptive bands, not a rating. Fiscal 2025.
EFTY balance sheet trends, 2023–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $70,4762023 | $8.8M2025 | +1,014.7%/yr | |
| Total liabilities | $38,8342023 | $3.0M2025 | +773.0%/yr | |
| Shareholders’ equity | $31,6422023 | $5.8M2025 | +1,253.5%/yr | |
| Cash & short-term investments | $70,4762023 | $5.4M2025 | +777.5%/yr | |
| Working capital | $31,6422023 | $4.6M2025 | +$4.6M | |
| Book value per share | $0.002023 | $0.292025 | +1,246.5%/yr | |
| Current ratio | 1.812023 | 4.372025 | +2.55 | |
| Shares outstanding | 19.9M2023 | 20.1M2025 | +0.5%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
EFTY assets
EFTY liabilities and equity
EFTY debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
EFTY balance sheet
| 2025 | 2024 | 2023 | |
|---|---|---|---|
| Assets | |||
| Cash & short-term investments | $5.4M | $1.4M | $70,476 |
| Cash & equivalents | $5.4M | $1.4M | $70,476 |
| Receivables | $238,973 | $316,659 | $0 |
| Inventory | $0 | $0 | $0 |
| Other current assets | $311,811 | $11,249 | $0 |
| Total current assets | $6.0M | $1.8M | $70,476 |
| Property, plant & equipment (net) | $2.7M | $95,350 | $0 |
| Goodwill & intangible assets | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 |
| Other non-current assets | $39,019 | $204,820 | $0 |
| Total assets | $8.8M | $2.1M | $70,476 |
| Liabilities | |||
| Short-term debt | — | $48,841 | — |
| Deferred revenue | — | $958,314 | — |
| Total current liabilities | $1.4M | $1.2M | $38,834 |
| Long-term debt | $0 | $0 | $0 |
| Lease obligations | $2.1M | $53,418 | $0 |
| Other long-term liabilities | $1.6M | $4,577 | $0 |
| Total liabilities | $3.0M | $1.2M | $38,834 |
| Shareholders' equity | |||
| Common stock & paid-in capital | — | $1,850 | $1,850 |
| Retained earnings (deficit) | $728,061 | $881,721 | $29,222 |
| Accumulated other comprehensive income | — | $4,123 | $70 |
| Total shareholders' equity | $5.8M | $888,194 | $31,642 |
| Key figures | |||
| Total debt | — | $53,418 | — |
| Net cash (debt) | — | $1.4M | — |
| Working capital | $4.6M | $592,601 | $31,642 |
| Tangible book value | $5.8M | $888,194 | $31,642 |
| Book value per share | $0.29 | $0.04 | $0.00 |
| Shares outstanding | 20.1M | 20.1M | 19.9M |
| Current ratio | 4.37 | 1.50 | 1.81 |
| Quick ratio | 4.14 | 1.49 | 1.81 |
| Debt / equity | — | 0.06 | — |
| Equity / assets | 66.2% | 42.9% | 44.9% |
| Dec '25 | Jun '25 | Dec '24 | |
|---|---|---|---|
| Assets | |||
| Cash & short-term investments | $5.4M | $1.5M | $1.4M |
| Cash & equivalents | $5.4M | $1.5M | $1.4M |
| Receivables | $238,973 | $309,558 | $7,152 |
| Inventory | $0 | $0 | $0 |
| Other current assets | $311,811 | $289,914 | $320,756 |
| Total current assets | $6.0M | $2.1M | $1.8M |
| Property, plant & equipment (net) | $2.7M | $366,258 | $95,350 |
| Goodwill & intangible assets | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 |
| Other non-current assets | $39,019 | $840,181 | $204,820 |
| Total assets | $8.8M | $3.3M | $2.1M |
| Liabilities | |||
| Total current liabilities | $1.4M | $1.7M | $1.2M |
| Long-term debt | $0 | $0 | $0 |
| Lease obligations | $2.1M | $274,738 | $53,418 |
| Other long-term liabilities | $1.6M | $100,696 | $4,577 |
| Total liabilities | $3.0M | $1.8M | $1.2M |
| Shareholders' equity | |||
| Retained earnings (deficit) | $728,061 | $1.5M | $881,721 |
| Total shareholders' equity | $5.8M | $1.5M | $888,194 |
| Key figures | |||
| Working capital | $4.6M | $396,489 | $592,601 |
| Tangible book value | $5.8M | $1.5M | $888,194 |
| Book value per share | $0.29 | $0.08 | $0.04 |
| Shares outstanding | 20.1M | 19.9M | 19.9M |
| Current ratio | 4.37 | 1.24 | 1.50 |
| Quick ratio | 4.14 | 1.06 | 1.23 |
| Equity / assets | 66.2% | 46.1% | 42.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed —); data from EODHD.
EFTY financial position
At the end of fiscal 2025 (December 31, 2025), Etoiles Capital had total assets of $8.8 million (up 323.2% from a year earlier), total liabilities of $3.0 million and shareholders' equity of $5.8 million. Its current ratio was 4.37.
Related: EFTY income statement, EFTY cash flow statement, EFTY key metrics. See the EFTY stock overview for the latest quote and news.
EFTY balance sheet FAQ
What are Etoiles Capital's total assets?
Etoiles Capital reported total assets of $8.8 million at the end of fiscal 2025 (December 31, 2025), compared with $2.1 million a year earlier.
How much cash does Etoiles Capital have?
Etoiles Capital held $5.4 million in cash and short-term investments at the end of fiscal 2025.
What is Etoiles Capital's book value?
Etoiles Capital's shareholders' equity (book value) was $5.8 million at the end of fiscal 2025, or $0.29 per share.
What is Etoiles Capital's current ratio?
Etoiles Capital had current assets of $6.0 million and current liabilities of $1.4 million, a current ratio of 4.37 (it can cover its short-term obligations).