JEM 707 Cayman Holdings Ltd.

Overview and Growth

Fiscal 2025 results for 707 Cayman Holdings Ltd. combined $13.74M of revenue with net loss of $5.26M and an operating cash outflow of $1.33M. At $13.74M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. On a per-share basis, diluted EPS was -$0.24, which connects the reported earnings outcome with the company’s diluted share count. The diluted weighted-average share count was 22.00M, linking total earnings with the per-share result received by shareholders. The company employed $9.89M of total assets, the balance-sheet base supporting its current operating and cash-flow results. Asset turnover was 1.39x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

Gross profit was $2.74M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross margin was 19.9%, so that share of each revenue unit remained after the cost of revenue reported for the period. The reported operating result was an operating loss of $5.15M, reflecting costs that exceeded gross profit. The operating loss equaled 37.5% of revenue, showing the scale of the operating deficit relative to sales. The company ended the period with a net loss of $5.26M, extending the operating result through all remaining items. Net margin was -38.3%, reflecting a loss equal to 38.3% of reported revenue. EBITDA was negative $5.11M, showing a deficit before interest, taxes, depreciation, and amortization. The pretax result was a loss of $5.10M, establishing the deficit before tax effects. The pretax loss equaled 37.2% of revenue, measuring the pre-tax deficit against sales. Income tax expense totaled $157.99K, providing the reported tax component that separates pretax and after-tax earnings. The net loss equaled 80.3% of period-end equity, showing the deficit relative to book capital. The loss-to-assets relationship was 53.2%, placing the bottom-line deficit against the company’s resource base.

Liquidity and Capital Structure

At period end, the $9.89M asset base was financed through $3.33M of liabilities and $6.55M of equity. At period end, current assets of $9.18M compared with current liabilities of $3.26M, defining the company’s short-term resource position. Current assets covered current liabilities by 2.81x, leaving a positive buffer for near-term obligations. Cash and equivalents totaled $5.16M, identifying the most liquid reported component available within the broader current-asset balance. Cash and equivalents represented 158.2% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Equity equaled 66.3% of assets, showing the shareholder-capital layer within the company’s balance sheet. Liabilities represented 33.7% of total assets, quantifying the liability-funded share of the company’s resource base. The cash-to-assets relationship was 52.2%, comparing reported cash and equivalents with the full positive asset balance.

Cash Flow and Earnings Quality

Cash flow from operations was an outflow of $1.33M, showing that operations absorbed cash during the period. The company spent $1.85K on capital expenditures while operations also absorbed cash, so both ongoing activity and investment drew on liquidity during the period. Operating cash flow and capital spending combined to leave a $1.34M cash deficit after capital spending. Free-cash-flow margin was -9.7%, reflecting a cash deficit equal to 9.7% of revenue after capital spending. The cash deficit after capital spending represented 13.5% of the period-end asset base.

Based on the annual report for the fiscal year ending Sep 30, 2025. Analysis generated Sep 24, 2026.