LIFD LFTD PARTNERS INC.

Overview and Growth

In fiscal 2025, LFTD PARTNERS INC. recorded $36.92M of revenue, net loss of $24.86M, and an operating cash inflow of $1.32M. The $36.92M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Compared with $37.33M in fiscal 2024, revenue decreased 1.1%, a top-line contraction that reduced operating scale. On a per-share basis, diluted EPS was -$1.68, which connects the reported earnings outcome with the company’s diluted share count. Total assets stood at $19.27M, showing the scale of resources supporting revenue, earnings, liquidity, and financing. The revenue-to-assets relationship was 1.92x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

After reported cost of revenue, the company retained $12.62M as gross profit before recognizing operating expenses and other items. The gross-profit relationship equaled 34.2% of revenue, quantifying the portion retained before operating expenses were recognized. The reported operating result was $913.21K, capturing profitability after direct costs and the operating expenses reflected in the statements. The operating result equaled 2.5% of revenue, placing the absolute operating-income figure in the context of the company’s sales base. The company ended the period with a net loss of $24.86M, extending the operating result through all remaining items. The net loss equaled 67.3% of revenue, showing the bottom-line deficit relative to the company’s sales base. The pretax result was a loss of $24.43M, establishing the deficit before tax effects. Measured against revenue, the pretax deficit represented 66.2%. The company recognized $432.82K of income tax for the period, completing the transition from pretax income to net income. The loss-to-equity relationship was 196.8%, placing the bottom-line deficit against shareholder capital. Relative to total assets, the net loss represented 129.0%. Compared with a $1.86M net loss in fiscal 2024, the current loss increased to $24.86M.

Liquidity and Capital Structure

The company held $19.27M of assets against $6.64M of liabilities and $12.63M of equity, revealing how the asset base was financed. The near-term balance sheet paired $15.69M of current assets with $5.16M of current liabilities at the reporting date. Current assets covered current liabilities by 3.04x, leaving a positive buffer for near-term obligations. Cash and equivalents totaled $1.77M, identifying the most liquid reported component available within the broader current-asset balance. The cash balance equaled 34.2% of current liabilities, showing how much near-term coverage came from cash alone. Liabilities represented 34.5% of total assets, quantifying the liability-funded share of the company’s resource base. Cash and equivalents equaled 9.2% of total assets, showing the liquid cash component within the company’s broader resource base. The asset base changed 59.5% from $47.62M in fiscal 2024, leaving current total assets lower year over year. Reported equity changed 66.3% from $37.50M in fiscal 2024, placing the current capital base lower year over year. The reported cash balance changed 17.7% from $2.15M in fiscal 2024, ending lower year over year.

Cash Flow and Earnings Quality

Cash flow from operations was $1.32M, a reported cash inflow that can be compared directly with net income and capital spending. Capital expenditures used $121.64K, identifying the reported investment outflow deducted from operating cash flow in the free-cash-flow calculation. Capital spending absorbed 9.2% of operating cash flow, quantifying the share of cash from operations directed to investment. The combination of operating cash flow and capital spending produced $1.20M of positive free cash flow for the period. The free-cash-flow margin was 3.2%, measuring cash remaining after capital spending against revenue. Measured against total assets, free cash flow represented 6.2%, 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.