FCHL Fitness Champs Holdings Ltd

Overview and Growth

Fiscal 2025 results for Fitness Champs Holdings Ltd combined $3.23M of revenue with net loss of $1.06M and an operating cash inflow of $447.00K. Revenue of $3.23M sets the scale for evaluating how effectively sales translated into profit and cash during the year. Compared with $3.09M in fiscal 2024, revenue recorded a 4.7% year-over-year increase. Diluted earnings per share were -$110.34, translating the period’s attributable earnings into the amount reported for each diluted share. Diluted EPS decreased by 187.6% from $126.00 in fiscal 2024, showing how the earnings change reached shareholders on a per-share basis. At period end, total assets were $2.08M, framing the scale of the company’s operating and financing commitments. The revenue-to-assets relationship was 1.56x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

The first profit layer was $884.00K of gross profit, the amount available after reported direct revenue costs to absorb operating expenses. The gross-profit relationship equaled 27.4% of revenue, quantifying the portion retained before operating expenses were recognized. The company recorded an operating loss of $1.15M after the reported operating expense base. An operating margin of -35.5% reflected costs exceeding revenue-level gross profit by 35.5% of sales. After all below-operating-line items, the company recorded a net loss of $1.06M for the fiscal year. Measured against revenue, the bottom-line deficit represented 32.9% after all recognized items. The company reported a pretax loss of $1.06M, before the effect of income taxes. The pretax loss equaled 32.8% of revenue, measuring the pre-tax deficit against sales. The company recognized $3.00K of income tax for the period, completing the transition from pretax income to net income. The loss-to-equity relationship was 177.8%, placing the bottom-line deficit against shareholder capital. Relative to total assets, the net loss represented 51.2%. The company moved from fiscal 2024 net income of $126.00K to a current net loss of $1.06M.

Liquidity and Capital Structure

At period end, the $2.08M asset base was financed through $1.48M of liabilities and $598.00K of equity. At period end, current assets of $1.60M compared with current liabilities of $1.18M, defining the company’s short-term resource position. Current assets covered current liabilities by 1.36x, leaving a positive buffer for near-term obligations. The company held $1.55M in cash and equivalents, a narrower liquidity measure than total current assets. The cash balance equaled 131.7% of current liabilities, showing how much near-term coverage came from cash alone. Book equity represented 28.8% of total assets, quantifying the balance-sheet share supported by shareholder capital. Relative to total assets, liabilities measured 71.2%, complementing the separate equity-based view of the company’s capital structure. The cash-to-assets relationship was 74.6%, comparing reported cash and equivalents with the full positive asset balance. The asset base changed 19.9% from $1.73M in fiscal 2024, leaving current total assets higher year over year. Compared with $230.00K in fiscal 2024, the current cash balance moved 573.5% and finished higher.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $447.00K, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. The cash-flow statement records $1.00K of capital expenditures, the investment amount considered after operating cash generation. Relative to operating cash flow, capital expenditures measured 0.2%, connecting investment intensity with the company’s cash-generation base. Free cash flow came to $446.00K, leaving a positive amount after capital expenditures. The free-cash-flow margin was 13.8%, measuring cash remaining after capital spending against revenue. Measured against total assets, free cash flow represented 21.5%, showing the cash productivity of the company’s assets.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Sep 24, 2026.