Ispire Technology Inc. (ISPR) Balance Sheet
ISPR balance sheet, FY2026
June 30, 2026 · U.S. dollars$64.3M assets = $93.5M liabilities + −$29.2M equity
Liabilities exceed assets: shareholders’ equity is negative (−$29.2M).
Both columns are drawn to the same scale: what ISPR owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ISPR financial health
Descriptive bands, not a rating. Fiscal FY2026.
ISPR balance sheet trends, FY2021–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $93.9MFY2021 | $64.3MFY2026 | −7.3%/yr | |
| Total liabilities | $80.1MFY2021 | $93.5MFY2026 | +3.1%/yr | |
| Shareholders’ equity | $13.8MFY2021 | −$29.25BFY2026 | — | |
| Cash & short-term investments | $85.2MFY2021 | $19.33BFY2026 | +195.9%/yr | |
| Total debt | $478,112FY2021 | $4.1MFY2026 | +54.0%/yr | |
| Net cash (debt) | $84.8MFY2021 | $19.32BFY2026 | +$19.2B | |
| Working capital | $13.6MFY2021 | $803,121FY2026 | −$12.8M | |
| Book value per share | $0.26FY2021 | −$510.35FY2026 | — | |
| Current ratio | 1.17FY2021 | 1.02FY2026 | −0.15 | |
| Debt / equity | 0.03FY2021 | 11.67FY2025 | +11.64 | |
| Shares outstanding | 52.7MFY2021 | 57.3MFY2026 | +1.7%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ISPR assets
ISPR liabilities and equity
ISPR debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ISPR balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Cash & short-term investments | $19.33B | $24.4M | $35.1M | $49.4M | $74.5M | $85.2M |
| Cash & equivalents | $19.33B | $24.4M | $35.1M | $40.3M | $74.5M | $85.2M |
| Short-term investments | — | — | $0 | $9.1M | $0 | — |
| Receivables | $20.9M | $40.2M | $60.2M | $24.7M | $10.3M | $4.3M |
| Inventory | $3.13B | $6.6M | $6.4M | $7.5M | $14.6M | $3.1M |
| Other current assets | $0 | $1.7M | $912,048 | $3.2M | $65,076 | $775,055 |
| Total current assets | $45.4M | $72.9M | $102.6M | $84.8M | $99.4M | $93.4M |
| Property, plant & equipment (net) | $5.45B | $8.0M | $6.2M | $5.3M | $409,829 | $443,484 |
| Goodwill & intangible assets | $2.57B | $2.2M | −$1.37B | $72.7M | $0 | $0 |
| Long-term investments | $10.6M | $11.5M | $12.2M | $0 | $0 | $0 |
| Other non-current assets | $0 | $7.6M | $1.37B | $0 | $876,100 | $0 |
| Total assets | $64.3M | $102.2M | $122.6M | $90.4M | $100.7M | $93.9M |
| Liabilities | ||||||
| Accounts payable | $35.0M | $56.6M | $70.8M | $53.0M | $42.3M | $33.4M |
| Short-term debt | $2.2M | $3.0M | $1.2M | $837,100 | $347,541 | $207,972 |
| Deferred revenue | — | $4.9M | $2.2M | $988,556 | $1.7M | $1.1M |
| Total current liabilities | $44.6M | $72.5M | $86.0M | $55.9M | $89.0M | $79.8M |
| Long-term debt | $0 | $805,361 | $0 | $0 | $0 | $0 |
| Lease obligations | $3.3M | $5.1M | $3.4M | $4.3M | $347,541 | $478,112 |
| Other long-term liabilities | $48.9M | $28.3M | $2.2M | $3.1M | $0 | $270,140 |
| Total liabilities | $93.5M | $101.6M | $88.2M | $58.9M | $89.0M | $80.1M |
| Shareholders' equity | ||||||
| Common stock & paid-in capital | $5.8M | $5,719 | $5,647 | $5,422 | $5,000 | $5,000 |
| Retained earnings (deficit) | −$81.27B | −$48.1M | −$8.8M | $5.9M | $11.9M | $13.8M |
| Accumulated other comprehensive income | −$198.9M | −$108,871 | $58,343 | −$163,768 | −$184,664 | −$67,579 |
| Total shareholders' equity | −$29.25B | $604,694 | $34.5M | $31.5M | $11.8M | $13.8M |
| Key figures | ||||||
| Total debt | $4.1M | $7.1M | $3.4M | $3.9M | $347,541 | $478,112 |
| Net cash (debt) | $19.32B | $17.3M | $31.7M | $45.5M | $74.1M | $84.8M |
| Working capital | $803,121 | $368,831 | $16.6M | $29.0M | $10.5M | $13.6M |
| Tangible book value | −$31.82B | −$1.6M | $1.41B | −$41.2M | $11.8M | $13.8M |
| Book value per share | −$510.35 | $0.01 | $0.63 | $0.58 | $0.22 | $0.26 |
| Shares outstanding | 57.3M | 56.9M | 54.8M | 54.2M | 52.7M | 52.7M |
| Current ratio | 1.02 | 1.01 | 1.19 | 1.52 | 1.12 | 1.17 |
| Quick ratio | 433.54 | 0.89 | 1.11 | 1.33 | 0.95 | 1.12 |
| Debt / equity | — | 11.67 | 0.10 | 0.12 | 0.03 | 0.03 |
| Equity / assets | −45,499.2% | 0.6% | 28.1% | 34.8% | 11.7% | 14.7% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $19.33B | $18.0M | $17.6M | $22.7M | $24.4M | $23.6M | $34.4M | $37.7M | $35.1M | $39.5M | $26.8M | $34.9M |
| Cash & equivalents | $19.33B | $18.0M | $17.6M | $22.7M | $24.4M | $23.6M | $34.4M | $37.7M | $35.1M | $39.5M | $17.5M | $25.7M |
| Short-term investments | — | — | — | — | — | — | $22,535 | $37.69B | $0 | $0 | $9.3M | $9.2M |
| Receivables | $20.9M | $29.4M | $38.4M | $45.2M | $40.2M | $60.4M | $67.7M | $62.4M | $60.2M | $48.1M | $45.7M | $39.4M |
| Inventory | $3.13B | $5.5M | $5.0M | $6.2M | $6.6M | $7.8M | $7.9M | $7.0M | $6.4M | $9.8M | $7.5M | $5.6M |
| Other current assets | $0 | $2.8M | $2.6M | $1.1M | $1.7M | $2.2M | $2.3M | $1.4M | $912,048 | $1.3M | $2.9M | $1.7M |
| Total current assets | $45.4M | $55.7M | $63.7M | $75.1M | $72.9M | $94.0M | $112.3M | $108.5M | $102.6M | $98.7M | $83.0M | $81.6M |
| Property, plant & equipment (net) | $5.45B | $6.5M | $6.9M | $7.5M | $8.0M | $7.5M | $5.3M | $6.0M | $6.2M | $5.8M | $6.1M | $5.9M |
| Goodwill & intangible assets | $2.57B | $2.6M | $2.5M | $2.3M | $2.2M | $2.1M | $2.1M | $4.0M | $1.4M | −$966.1M | $726,978 | $255,650 |
| Long-term investments | $10.6M | $10.8M | $11.1M | $11.3M | $11.5M | $11.8M | $12.1M | $12.2M | $12.2M | $2.0M | $0 | $0 |
| Other non-current assets | $0 | $210,617 | $210,617 | $210,617 | $7.6M | $215,612 | $215,611 | $0 | $284,050 | $967.8M | $727,766 | $660,282 |
| Total assets | $64.3M | $75.9M | $84.4M | $96.4M | $102.2M | $115.7M | $132.0M | $129.0M | $122.6M | $108.1M | $90.6M | $88.4M |
| Liabilities | ||||||||||||
| Accounts payable | $35.0M | $5.01B | $45.6M | $52.1M | $56.6M | $81.8M | $91.5M | $80.3M | $70.8M | $64.7M | $55.0M | $50.7M |
| Short-term debt | $2.2M | $2.6M | $2.8M | $2.9M | $3.0M | $2.8M | $1.2M | $1.2M | $1.2M | $1.3M | $1.2M | $1.2M |
| Deferred revenue | — | $3.0M | $5.0M | $3.0M | $4.9M | $1.6M | $1.9M | $2.2M | $2.2M | $1.3M | $1.7M | $1.3M |
| Total current liabilities | $44.6M | $54.9M | $60.2M | $65.8M | $72.5M | $96.2M | $106.2M | $96.4M | $86.0M | $69.7M | $58.5M | $54.0M |
| Long-term debt | $0 | $0 | $231,978 | $518,669 | $805,361 | $1.2M | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $3.3M | $3.8M | $4.3M | $4.6M | $5.1M | $5.2M | $2.8M | $3.1M | $3.4M | $4.0M | $4.3M | $4.6M |
| Other long-term liabilities | $48.9M | $37.3M | $31.6M | $31.9M | $28.3M | $3.6M | $1.6M | $1.9M | $2.2M | $2.7M | $3.1M | $3.4M |
| Total liabilities | $93.5M | $92.1M | $92.1M | $98.2M | $101.6M | $100.9M | $107.8M | $98.2M | $88.2M | $72.5M | $61.6M | $57.4M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $5.8M | $5,740 | $5,729 | $5,729 | $5,719 | $5,714 | $5,668 | $5,664 | $5,647 | $5,633 | $5,428 | $5,427 |
| Retained earnings (deficit) | −$81.27B | −$67.5M | −$57.9M | −$51.3M | −$48.1M | −$33.3M | −$22.4M | −$14.4M | −$8.8M | −$5.5M | $450,865 | $4.5M |
| Accumulated other comprehensive income | −$198.9M | −$240,686 | −$230,196 | −$116,763 | −$108,871 | −$25,984 | −$23,124 | −$96,594 | $58,343 | $5,810 | −$4,978 | $522,638 |
| Total shareholders' equity | −$29.25B | −$16.2M | −$7.7M | −$1.8M | $604,694 | $14.8M | $24.2M | $30.7M | $34.5M | $35.7M | $29.0M | $31.0M |
| Key figures | ||||||||||||
| Total debt | $4.1M | $4.9M | $5.7M | $6.3M | $7.1M | $7.6M | $2.8M | $3.1M | $3.4M | $4.0M | $4.3M | $4.6M |
| Net cash (debt) | $19.32B | $13.1M | $11.9M | $16.4M | $17.3M | $16.0M | $31.6M | $34.6M | $31.7M | $35.4M | $22.5M | $30.3M |
| Working capital | $803,121 | $888,873 | $3.5M | $9.3M | $368,831 | −$2.1M | $6.1M | $12.1M | $16.6M | $28.9M | $24.5M | $27.6M |
| Tangible book value | −$31.82B | −$18.8M | −$10.1M | −$4.1M | −$1.6M | $12.7M | $22.1M | $26.7M | $33.1M | $1.00B | $28.3M | $30.8M |
| Book value per share | −$510.35 | −$0.28 | −$0.13 | −$0.03 | $0.01 | $0.26 | $0.43 | $0.54 | $0.61 | $0.66 | $0.53 | $0.57 |
| Shares outstanding | 57.3M | 57.3M | 57.3M | 57.3M | 57.2M | 57.0M | 56.7M | 56.6M | 56.5M | 54.3M | 54.3M | 54.3M |
| Current ratio | 1.02 | 1.02 | 1.06 | 1.14 | 1.01 | 0.98 | 1.06 | 1.13 | 1.19 | 1.41 | 1.42 | 1.51 |
| Quick ratio | 433.54 | 0.87 | 0.93 | 1.03 | 0.89 | 0.87 | 0.96 | 1.04 | 1.11 | 1.26 | 1.24 | 1.38 |
| Debt / equity | — | — | — | — | 11.67 | 0.51 | 0.12 | 0.10 | 0.10 | 0.11 | 0.15 | 0.15 |
| Equity / assets | −45,499.2% | −21.3% | −9.1% | −1.8% | 0.6% | 12.8% | 18.4% | 23.8% | 28.1% | 33.0% | 32.0% | 35.1% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed September 15, 2026); data from EODHD.
ISPR financial position
At the end of fiscal 2026 (June 30, 2026), Ispire Technology had total assets of $64.3 million (down 37.1% from a year earlier), total liabilities of $93.5 million and shareholders' equity of -$29.2 billion. It held $19.3 billion in cash and short-term investments against $4.1 million of debt, a net cash position of $19.3 billion. Its current ratio was 1.02.
Related: ISPR income statement, ISPR cash flow statement, ISPR key metrics. See the ISPR stock overview for the latest quote and news.
ISPR balance sheet FAQ
What are Ispire Technology's total assets?
Ispire Technology reported total assets of $64.3 million at the end of fiscal 2026 (June 30, 2026), compared with $102.2 million a year earlier.
How much debt does Ispire Technology have?
Ispire Technology had $4.1 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does Ispire Technology have?
Ispire Technology held $19.3 billion in cash and short-term investments at the end of fiscal 2026; with $4.1 million of debt that is net cash of $19.3 billion.
What is Ispire Technology's book value?
Ispire Technology's shareholders' equity (book value) was -$29.2 billion at the end of fiscal 2026, or −$510.35 per share.
What is Ispire Technology's current ratio?
Ispire Technology had current assets of $45.4 million and current liabilities of $44.6 million, a current ratio of 1.02 (it can cover its short-term obligations).
How much goodwill does Ispire Technology have?
Ispire Technology carried $2.6 billion of goodwill and intangible assets, 4,001.4% of total assets, at the end of fiscal 2026.