OFAL OFA Group

Overview and Growth

In fiscal 2026, OFA Group recorded $716.88K of revenue, net loss of $8.02M, and an operating cash outflow of $4.17M. Revenue of $716.88K sets the scale for evaluating how effectively sales translated into profit and cash during the year. The top line expanded 254.9% from $202.01K in fiscal 2025, increasing the company’s operating scale. At period end, total assets were $21.61M, framing the scale of the company’s operating and financing commitments. The revenue-to-assets relationship was 0.03x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

The first profit layer was $163.84K of gross profit, the amount available after reported direct revenue costs to absorb operating expenses. Gross profit represented 22.9% of revenue, showing how much of the top line remained after direct costs. The reported operating result was an operating loss of $8.02M, reflecting costs that exceeded gross profit. The company ended the period with a net loss of $8.02M, extending the operating result through all remaining items. EBITDA was negative $6.41M, showing a deficit before interest, taxes, depreciation, and amortization. Before income taxes, the company recorded a loss of $8.02M, bridging the operating result to the final net loss. The company recognized $66.00 of income tax for the period, completing the transition from pretax income to net income. The net loss equaled 63.1% of period-end equity, showing the deficit relative to book capital. The net loss equaled 37.1% of period-end assets, showing the deficit relative to the asset base. The bottom-line deficit increased from $714.68K in fiscal 2025 to $8.02M.

Liquidity and Capital Structure

The company held $21.61M of assets against $8.89M of liabilities and $12.71M of equity, revealing how the asset base was financed. The near-term balance sheet paired $3.88M of current assets with $7.99M of current liabilities at the reporting date. Current assets covered only 0.49x of current liabilities, so current liabilities exceeded current assets at period end. Reported cash and equivalents were $2.71M, separating immediately recognizable cash resources from the rest of the current-asset base. Measured only with cash and equivalents, coverage of current liabilities was 34.0%, excluding receivables and other current assets. Total debt was $470.25K, establishing the amount of borrowing carried within the company’s capital structure. Against book equity, debt measured 0.04x, placing the company’s financial leverage in clear balance-sheet terms. Relative to total assets, debt measured 2.2%, showing how much of the asset base was matched by borrowing. Equity equaled 58.8% of assets, showing the shareholder-capital layer within the company’s balance sheet. Liabilities represented 41.2% of total assets, quantifying the liability-funded share of the company’s resource base. The cash-to-assets relationship was 12.6%, comparing reported cash and equivalents with the full positive asset balance.

Cash Flow and Earnings Quality

Cash flow from operations was an outflow of $4.17M, showing that operations absorbed cash during the period. Capital expenditures used $591.19K in addition to the operating cash outflow, increasing the total cash consumed by operations and investment during the period. Operating cash flow and capital spending combined to leave a $4.76M cash deficit after capital spending. Free-cash-flow margin was -664.3%, reflecting a cash deficit equal to 664.3% of revenue after capital spending. Relative to total assets, the post-investment cash deficit measured 22.0%. Compared with a $256.21K operating cash outflow in fiscal 2025, the current outflow increased to $4.17M.

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