NGTF NightFood Holdings, Inc.

Overview and Growth

NightFood Holdings, Inc. generated $8.13M of revenue in fiscal 2026, with net loss of $84.65M and an operating cash outflow of $8.05M. At $8.13M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Diluted earnings per share were -$0.31, translating the period’s attributable earnings into the amount reported for each diluted share. The diluted weighted-average share count was 271.53M, linking total earnings with the per-share result received by shareholders. The company employed $64.60M of total assets, the balance-sheet base supporting its current operating and cash-flow results. The revenue-to-assets relationship was 0.13x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Gross profit was $5.32M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross profit represented 65.5% of revenue, showing how much of the top line remained after direct costs. The company recorded an operating loss of $77.61M after the reported operating expense base. The operating loss equaled 955.0% of revenue, showing the scale of the operating deficit relative to sales. The company ended the period with a net loss of $84.65M, extending the operating result through all remaining items. The company reported negative EBITDA of $74.42M, adding a pre-interest, tax, depreciation, and amortization view of the operating shortfall. The company reported a pretax loss of $84.65M, before the effect of income taxes. The loss-to-equity relationship was 717.7%, placing the bottom-line deficit against shareholder capital. The net loss equaled 131.0% of period-end assets, showing the deficit relative to the asset base. The net loss widened to $84.65M from $8.12M in fiscal 2025.

Liquidity and Capital Structure

At period end, the $64.60M asset base was financed through $52.81M of liabilities and $11.80M of equity. The near-term balance sheet paired $2.20M of current assets with $31.96M of current liabilities at the reporting date. Current assets covered only 0.07x of current liabilities, so current liabilities exceeded current assets at period end. The company held $350.23K in cash and equivalents, a narrower liquidity measure than total current assets. Cash and equivalents represented 1.1% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. The company carried $34.93M of total debt at period end, which frames its leverage and debt-service burden. Debt equaled 2.96x of book equity, describing the relative scale of borrowing and shareholder capital. Debt represented 54.1% of total assets, placing borrowing in the context of the company’s full resource base. The equity-to-assets relationship was 18.3%, placing book capital against the total resource base. Liabilities represented 81.7% of total assets, quantifying the liability-funded share of the company’s resource base. Measured against total assets, cash and equivalents represented 0.5%, a balance-sheet composition measure rather than a liquidity forecast. The asset base changed 782.0% from $7.32M in fiscal 2025, leaving current total assets higher year over year. Compared with $350.23K in fiscal 2025, the current cash balance moved 0.0% and finished higher.

Cash Flow and Earnings Quality

The company reported an operating cash outflow of $8.05M, rather than cash generation from operations. Capital expenditures used $577.91K in addition to the operating cash outflow, increasing the total cash consumed by operations and investment during the period. The company recorded a $8.63M cash deficit after capital spending for the period. Relative to revenue, the post-investment cash deficit represented 106.2%. The cash deficit after capital spending represented 13.4% of the period-end asset base. Cash absorbed by operations increased from $1.63M in fiscal 2025 to $8.05M.

Based on the annual report for the fiscal year ending Jun 30, 2026. Analysis generated Oct 21, 2026.