AIFC AI Financial Corp

Overview and Growth

AI Financial Corp generated $24.84M of revenue in fiscal 2025, with net loss of $344.51M and an operating cash outflow of $7.16M. At $24.84M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Compared with $12.53M in fiscal 2024, revenue recorded a 98.2% year-over-year increase. The company reported diluted EPS of -$5.91, adding a shareholder-level measure to the absolute income figures considered below. The diluted weighted-average share count was 58.30M, linking total earnings with the per-share result received by shareholders. The diluted share count was 420.6% higher than fiscal 2024, when diluted shares averaged 11.20M, adding context to the EPS comparison. Total assets stood at $1.22B, showing the scale of resources supporting revenue, earnings, liquidity, and financing. The revenue-to-assets relationship was 0.02x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Gross profit was $10.19M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. The gross-profit relationship equaled 41.0% of revenue, quantifying the portion retained before operating expenses were recognized. Operations produced a $22.85M operating loss before non-operating and tax effects. Relative to revenue, the operating deficit measured 92.0%, showing the shortfall after operating costs. The company ended the period with a net loss of $344.51M, extending the operating result through all remaining items. EBITDA was negative $19.51M, showing a deficit before interest, taxes, depreciation, and amortization. The pretax result was a loss of $428.23M, establishing the deficit before tax effects. An income-tax benefit of $86.74M improved the final result relative to pretax income or loss. The net loss equaled 29.8% of period-end equity, showing the deficit relative to book capital. Relative to total assets, the net loss represented 28.3%. The bottom-line deficit increased from $7.57M in fiscal 2024 to $344.51M.

Liquidity and Capital Structure

Total assets were $1.22B, supported by $60.25M of liabilities and $1.16B of shareholder equity. Current assets were $29.47M against $51.40M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. Current assets covered only 0.57x of current liabilities, so current liabilities exceeded current assets at period end. Reported cash and equivalents were $6.22M, separating immediately recognizable cash resources from the rest of the current-asset base. The cash balance equaled 12.1% of current liabilities, showing how much near-term coverage came from cash alone. Total debt was $563.00K, establishing the amount of borrowing carried within the company’s capital structure. Debt equaled 0.0x of book equity, describing the relative scale of borrowing and shareholder capital. The debt-to-assets relationship was 0.0%, comparing borrowing with the total asset balance. The equity-to-assets relationship was 94.7%, placing book capital against the total resource base. Liabilities represented 4.9% of total assets, quantifying the liability-funded share of the company’s resource base. Measured against total assets, cash and equivalents represented 0.5%, a balance-sheet composition measure rather than a liquidity forecast. Compared with $7.18M in fiscal 2024, the current cash balance moved 13.3% and finished lower.

Cash Flow and Earnings Quality

Operating activities used $7.16M of cash, resulting in an operating cash outflow for the year. Capital expenditures used $11.00K in addition to the operating cash outflow, increasing the total cash consumed by operations and investment during the period. Operating cash flow and capital spending combined to leave a $7.17M cash deficit after capital spending. Relative to revenue, the post-investment cash deficit represented 28.9%. Relative to total assets, the post-investment cash deficit measured 0.6%. Operating cash flow moved from a $1.78M inflow in fiscal 2024 to a $7.16M outflow.

Based on the annual report for the fiscal year ending Dec 27, 2025. Analysis generated Oct 20, 2026.