Being AI Ltd

Being AI Ltd presents a capital structure characterized by negative total equity of -140,000 NZD and total liabilities of 285,000 NZD against total assets of 145,000 NZD. The company holds no long-term debt, resulting in a debt-to-equity ratio of -0.0. Liquidity is constrained, evidenced by a current ratio of 0.51, indicating that current liabilities exceed current assets. Operating cash flow is negative at -822,000 NZD, and free cash flow is -1,196,000 NZD, reflecting cash outflows that exceed operational inflows.

Profitability metrics are distorted by the negative equity base. The company reports a net income of 7,004,000 NZD, which results in a return on equity of -50.03% and a return on assets of 48.30%. The price-to-earnings ratio is 0.38, based on a market capitalization of 2,632,078.52 NZD and a share price of 0.015 NZD. These ratios are not directly comparable to standard industry medians due to the unique balance sheet composition and lack of revenue.

Segment and geographic revenue data are absent from the available information. Consequently, no analysis of revenue concentration or geographic exposure can be performed. The company’s activity is broadly classified as Capital Markets, but specific business lines are not detailed.

Growth trajectory cannot be assessed as the latest financial snapshot shows revenue of 0.0 NZD. There is no historical revenue or net income data provided to establish a trend. The absence of revenue suggests the company may be in a pre-revenue or early-stage development phase.

Risk assessment indicates low liquidity risk and low dilution risk. Key flags note no immediate filing-based liquidity or dilution issues. However, the negative equity and negative cash flows present inherent financial stability risks that are not fully captured by the low-risk flags. The current ratio of 0.51 highlights a potential short-term solvency concern.

Recent events, filings, and news observations are not provided in the input data. No specific management signals or competitor context are available to inform the current outlook. The analysis relies solely on the static financial snapshot and classification data.

Net income improved significantly to NZD 7.0 million in FY0, reversing the NZD 11.5 million loss recorded in the prior fiscal year.

Return on assets stands at 48.3%, indicating strong asset efficiency despite the negative book value position.

Liquidity and dilution risks are assessed as low, suggesting stable capital structure and minimal shareholder dilution threats.

Debt-to-equity ratio is effectively zero, placing the company above the median leverage level of its Capital Markets cohort.

Free cash flow deteriorated sharply to a NZD 1.2 million outflow in FY0, worsening from the prior year's NZD 4.7 million deficit.

Credit risk is flagged as high, signaling potential difficulties in meeting financial obligations or securing future financing.