BDL FLANIGANS ENTERPRISES INC

Overview and Growth

Fiscal 2025 results for FLANIGANS ENTERPRISES INC combined $205.25M of revenue with net income of $5.03M and an operating cash inflow of $10.51M. The $205.25M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. The top line expanded 9.6% from $187.22M in fiscal 2024, increasing the company’s operating scale. On a per-share basis, diluted EPS was $2.71, which connects the reported earnings outcome with the company’s diluted share count. Diluted EPS increased by 49.7% from $1.81 in fiscal 2024, showing how the earnings change reached shareholders on a per-share basis. The revenue-to-assets relationship was 1.46x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Operations produced $8.74M of income after the reported operating expense base, before the remaining non-operating and tax effects. Operating margin measured 4.3%, showing the portion of revenue preserved after the full set of operating costs. After all reported below-operating-line items, the company recorded net income of $5.03M for the fiscal year. Net margin was 2.5%, meaning that this portion of revenue remained as net income after all recognized expenses. The earnings statement records $8.64M of pretax income, the profit base against which the reported tax provision can be assessed. The pretax margin was 4.2%, relating income before taxes directly to revenue. The company recognized $622.00K of income tax for the period, completing the transition from pretax income to net income. The effective relationship between income tax and positive pretax income was 7.2%, without assuming a statutory-rate comparison.

Liquidity and Capital Structure

The company held $140.62M of assets against $61.53M of liabilities and $79.10M of equity, revealing how the asset base was financed. Current assets were $30.59M against $18.12M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. The current ratio was 1.69x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. Reported cash and equivalents were $20.09M, separating immediately recognizable cash resources from the rest of the current-asset base. Cash and equivalents represented 110.9% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Borrowings totaled $20.62M, adding a fixed financing obligation alongside the company’s equity capital. Debt equaled 0.26x of book equity, describing the relative scale of borrowing and shareholder capital. Relative to total assets, debt measured 14.7%, showing how much of the asset base was matched by borrowing. Relative to total assets, liabilities measured 43.8%, complementing the separate equity-based view of the company’s capital structure. Cash and equivalents equaled 14.3% of total assets, showing the liquid cash component within the company’s broader resource base. The asset base changed 1.0% from $142.08M in fiscal 2024, leaving current total assets lower year over year.

Cash Flow and Earnings Quality

Cash flow from operations was $10.51M, a reported cash inflow that can be compared directly with net income and capital spending. Operating cash flow equaled 2.09x of net income, showing how strongly accounting earnings converted into cash from operations. Capital spending was $5.83M, absorbing part of the cash generated from operations before free cash flow. Relative to operating cash flow, capital expenditures measured 55.5%, connecting investment intensity with the company’s cash-generation base. After capital spending, free cash flow was $4.68M, leaving cash available for debt reduction, shareholder returns, or further investment. Free cash flow represented 2.3% of revenue, linking post-investment cash generation with the company’s operating scale. Free cash flow equaled 3.3% of total assets, relating post-investment cash generation to the company’s resource base.

Based on the annual report for the fiscal year ending Sep 27, 2025. Analysis generated Oct 21, 2026.