SRTS Sensus Healthcare, Inc.

Overview and Growth

Sensus Healthcare, Inc. generated $27.48M of revenue in fiscal 2025, with net loss of $7.72M and an operating cash inflow of $528.00K. Revenue of $27.48M sets the scale for evaluating how effectively sales translated into profit and cash during the year. Compared with $41.81M in fiscal 2024, revenue decreased 34.3%, a top-line contraction that reduced operating scale. Diluted earnings per share were -$0.47, translating the period’s attributable earnings into the amount reported for each diluted share. The per-share result recorded a 214.6% decrease from fiscal 2024 diluted EPS of $0.41. Total assets stood at $53.04M, showing the scale of resources supporting revenue, earnings, liquidity, and financing. The revenue-to-assets relationship was 0.52x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

After reported cost of revenue, the company retained $11.87M as gross profit before recognizing operating expenses and other items. Gross profit represented 43.2% of revenue, showing how much of the top line remained after direct costs. The company recorded an operating loss of $10.31M after the reported operating expense base. The operating loss equaled 37.5% of revenue, showing the scale of the operating deficit relative to sales. The bottom-line result was a net loss of $7.72M after operating, financing, tax, and other recognized items. Measured against revenue, the bottom-line deficit represented 28.1% after all recognized items. Before income taxes, the company recorded a loss of $9.62M, bridging the operating result to the final net loss. The pretax loss equaled 35.0% of revenue, measuring the pre-tax deficit against sales. The reported tax benefit was $1.91M, favorably bridging the pretax and after-tax results. Relative to period-end equity, the net loss represented 16.0%. The loss-to-assets relationship was 14.6%, placing the bottom-line deficit against the company’s resource base. The company moved from fiscal 2024 net income of $6.65M to a current net loss of $7.72M.

Liquidity and Capital Structure

Total assets were $53.04M, supported by $4.94M of liabilities and $48.10M of shareholder equity. At period end, current assets of $45.89M compared with current liabilities of $4.72M, defining the company’s short-term resource position. The current ratio was 9.72x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. Cash and equivalents totaled $22.08M, identifying the most liquid reported component available within the broader current-asset balance. Cash and equivalents represented 467.7% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Relative to total assets, liabilities measured 9.3%, complementing the separate equity-based view of the company’s capital structure. Measured against total assets, cash and equivalents represented 41.6%, a balance-sheet composition measure rather than a liquidity forecast. Compared with $62.16M in fiscal 2024, the current asset base moved 14.7% and finished lower. Book equity was 13.8% lower than fiscal 2024 equity of $55.83M, showing how shareholder capital changed year over year. The reported cash balance changed 0.1% from $22.06M in fiscal 2024, ending higher year over year.

Cash Flow and Earnings Quality

Cash flow from operations was $528.00K, a reported cash inflow that can be compared directly with net income and capital spending. The cash-flow statement records $196.00K of capital expenditures, the investment amount considered after operating cash generation. Capital expenditures represented 37.1% of operating cash flow, leaving the remainder available as free cash flow. Free cash flow came to $332.00K, leaving a positive amount after capital expenditures. Free cash flow represented 1.2% of revenue, linking post-investment cash generation with the company’s operating scale. Free cash flow equaled 0.6% of total assets, relating post-investment cash generation to the company’s resource base.

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