NPLY Naploy Corp.

Overview and Growth

Fiscal 2025 results for Naploy Corp. combined $7.95K of revenue with net loss of $20.71K and an operating cash outflow of $21.16K. The $7.95K revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Diluted earnings per share were -$0.01, translating the period’s attributable earnings into the amount reported for each diluted share. Diluted shares averaged 3.80M; this is the reported share base over which the company’s diluted per-share earnings were spread. Compared with 2.32M diluted shares in fiscal 2024, the current 3.80M base was 63.6% higher. At period end, total assets were $59.34K, framing the scale of the company’s operating and financing commitments. Revenue equaled 0.13x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

The company recorded an operating loss of $20.71K after the reported operating expense base. An operating margin of -260.6% reflected costs exceeding revenue-level gross profit by 260.6% of sales. The bottom-line result was a net loss of $20.71K after operating, financing, tax, and other recognized items. The net loss equaled 260.6% of revenue, showing the bottom-line deficit relative to the company’s sales base. The reported income-tax provision was $0.00, the amount recognized between pretax income and the final net-income result. The net loss equaled 34.9% of period-end assets, showing the deficit relative to the asset base. The bottom-line deficit increased from $20.30K in fiscal 2024 to $20.71K.

Liquidity and Capital Structure

The company held $59.34K of assets against $70.47K of liabilities and -$11.13K of equity, revealing how the asset base was financed. With total equity at -$11.13K, the company carried a negative book-capital position, increasing its reliance on liabilities and future earnings. At period end, current assets of $32.72K compared with current liabilities of $70.47K, defining the company’s short-term resource position. The current ratio was 0.46x; current liabilities exceeded current assets, leaving a short-term liquidity deficit. Cash and equivalents totaled $12.72K, identifying the most liquid reported component available within the broader current-asset balance. Measured only with cash and equivalents, coverage of current liabilities was 18.0%, excluding receivables and other current assets. The equity-to-assets relationship was -18.8%, placing book capital against the total resource base. The liabilities-to-assets relationship was 118.8%, placing reported obligations against the full positive asset balance. Cash and equivalents equaled 21.4% of total assets, showing the liquid cash component within the company’s broader resource base. Compared with $67.97K in fiscal 2024, the current asset base moved 12.7% and finished lower. Against $8.21K of equity in fiscal 2024, the current book-equity balance moved 235.5% and ended lower. The reported cash balance changed 60.7% from $32.34K in fiscal 2024, ending lower year over year.

Cash Flow and Earnings Quality

The company reported an operating cash outflow of $21.16K, rather than cash generation from operations. Compared with a $17.00K operating cash outflow in fiscal 2024, the current outflow increased to $21.16K.

Based on the annual report for the fiscal year ending Jul 31, 2025. Analysis generated Oct 21, 2026.