GigaCloud Technology Inc

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Net income $37.5m $29.3m $24.0m
Depreciation and amortization $857k $1.1m $1.1m $227k $775k $1.4m $3.7m $2.8m $3.1m
Amortization of offering cost of warrants $0 $12.6m $0 $1.5m $0
Amortization of right of use assets $0 $0 $1.4m $1.9m $3.1m $3.3m $1.6m $4.6m
Deferred tax $0 $0 $618k $131k $183k
Deferred tax benefit $0 $0 $0 $0 ($426k) ($624k) $0
Share-based compensation $2.0m $840k $9.6m $0 $9.7m $9.2m
Repurchase of vested share-based awards ($2.4m)
Impairment loss of property and equipment and other long-lived assets $0 $82k $0 $0 $768k $0 $1.0m $0 $0
Impairment loss on goodwill and intangible assets $0 $2.3m $10.0m $0 $0
Impairment loss on goodwill $0 $0 $2.3m
Impairment loss of investment in unconsolidated entity $0 $4.0m $0
Loss from disposal of property and equipment $0 $82k $0 $17k $0 $4k ($13k) $35k $12k
Interest expense of capital lease $27k $198k
Operating lease liabilities $0 $0 $0 $0 ($4.0m) ($3.1m) ($2.9m) ($4.9m)
Right-of-use assets obtained in exchange for operating lease obligations $0 $0 $1.2m $7.2m $938k $75k $8.3m
Reduction of right-of-use assets and operating lease obligations due to early termination of lease agreement $0 $0 $62k $61k $1.9m
Loss (gain) from disposal of equipment ($36k) ($78k) $0 ($89k) $20k $49k ($13k)
Interest expenses related to convertible notes $0 $0 $430k $0
Reversal of interest expense $0 $0 ($81k)
Allowance for doubtful accounts $1.8m ($841k) $611k $11k $87k $86k ($9.0m) $4.1m ($2.9m)
Inventory write-down $48k $1.3m $318k
Lease expense to reduce right-of-use assets $0 $0 $6.4m
Unrealized foreign currency exchange losses (gains) ($1.0m) $2.0m $2.1m
Accounts receivable ($245k) $12.0m ($40.5m) ($10.1m) $5.9m ($9.2m) ($496k) ($12.2m) $1.7m
Inventories $3.6m ($5.0m) ($1.2m) ($13.9m) ($47.1m) $2.8m ($2.4m) $5.6m $267k
Prepayments and other current assets ($5.2m) ($1.7m) ($1.4m)
Accounts payable $4.1m $6.3m $6.6m ($1.7m) ($604k) $1.9m
Contract liabilities $3.1m $266k ($1.7m) $641k ($928k) $2.9m
Income tax payable $5.9m $1.3m ($1.5m)
Accrued expenses and other current liabilities $12.0m $208k $14.4m
Cash paid for purchase of property and equipment $638k $1.5m $1.7m ($654k) ($1.8m) ($709k) $941k $282k $1.0m
Cash received from disposal of property and equipment $52k $32k $0 $7k $0 $0 $32k $20k $2k
Proceeds from issuance of Series E Preferred Shares $25.0m
Repayment of finance lease obligations ($307k) ($2.5m) ($3.6m)
Repayment of bank loans $0 ($45k) $0 ($96k) ($430k) ($312k) ($11.0m) ($11.6m) ($11.3m)
Repayment of borrowings from a related party ($89k)
Proceeds from bank loans $0 $45k $2.5m $1.2m $16.0m $10.0m $13.5m $11.6m $10.5m
Proceeds from prepaid consideration of restricted shares $1.6m
Proceeds from initial public offering, net of IPO costs $34.2m
Purchase of property and equipment under finance leases $638k $1.5m $1.7m $2.9m $4.1m $2.7m $941k $282k $1.0m
Share based awards attributable to the IPO where no cash payment is required $807k
Net loss ($31.2m) ($45.4m) ($25.8m) ($20.1m) ($25.9m) $94.3m ($61.5m) ($51.4m) ($43.7m)
(Gain) loss in fair value changes of warrants liability $0 $0 ($35.4m) ($174.5m) ($6.1m) $934k ($6k)
Allowance (reversal) for slow moving inventories $0 $65k $65k $57k $655k $266k $485k $887k ($1.3m)
Restricted shares issued for management and employees ($15.5m) $21.3m $7.9m $6.1m $39.3m $26.2m $22.4m $10.3m
Restricted shares issued for services $8.4m $3.1m $846k $34k $0 $8.9m $5.8m $1.1m
Accrued interest income from loans to third parties $0 $0 ($271k) ($8.0m) ($7.0m) ($5.3m)
Accrued interest income from short-term investment $0 $0 ($2.9m) ($885k) ($17k)
Notes receivable ($1.5m) $2.1m $922k ($1.1m) ($2.1m) ($4.5m) $7.1m $2.4m $1.3m
Other receivables $4.6m ($1.7m) ($929k) ($287k) ($338k) $286k ($1.3m) $32k ($531k)
Other receivables-related parties $0 $0 ($64k) ($276k) $208k
Purchase advances ($10.5m) ($297k) $5.8m $1.2m ($899k) $865k ($2.6m) ($2.4m) ($5.1m)
Contract costs ($127k) $7.6m ($26.9m) ($21.9m) $15.4m ($14.2m) ($4.4m) ($364k)
Prepaid expense ($718k) $319k $317k ($5k) $143k ($274k) $70k ($51k) $12k
Prepaid expense - related parties ($218k) $218k ($433k) $158k $275k $0
Other payables ($189k) ($180k) ($862k) ($14k) $5.7m ($6.3m) $2.3m ($3.0m) $3.4m
Other payables-related parties ($921k) $2.2m ($2.6m) $969k $352k ($293k) $628k
Accrued payroll and employees' welfare $1.6m $141k $784k $533k ($1.6m) $296k $132k $855k ($25k)
Taxes payable ($79k) ($269k) $1.7m ($1.1m) $76k $962k ($1.0m) ($172k) ($198k)
Purchases of property and equipment ($638k) ($1.5m) ($1.7m) ($86k) ($522k) ($692k) ($941k) ($282k) ($1.0m)
Purchase of land use right $0 $0 ($15.0m)
Repayments of loans to third parties $14.2m $435k $1.0m $11.2m $5.2m $171.4m $40.1m $117.5m $100.5m
Payments made for loans to third parties ($1.1m) ($2.0m) ($4.0m) ($9.5m) ($51.6m) ($171.1m) ($103.1m) ($196.4m) ($140.5m)
Payments and prepayments for construction in progress $0 ($9.2m) ($4.6m) ($3.8m) $0 $0 $0 ($219k) ($8.9m)
Payments for short-term investments $0 $0 ($290.1m) ($203.5m) ($3.6m)
Redemption of short-term investments $0 $0 $108.8m $300.9m $87.2m
Repayments of short-term borrowings ($1.3m) ($4.9m) $0 ($1.0m) ($3.4m) ($530k) $0 $0
Proceeds from short-term borrowings-related parties $5.0m $17.4m $18.4m $11.1m $15.0m $10.0m
Repayments of short-term borrowings-related parties ($5.0m) ($16.2m) ($15.9m) ($14.8m) ($9.0m) ($10.0m)
Repayments of long-term borrowings-related party $0 ($372k) ($684k) ($748k) ($817k) ($893k) ($1.5m) $0
Proceeds from warrants issued with ordinary shares $17.5m $0
Proceeds from sale of ordinary shares, net of issuance costs $0 $65.0m $0 $26.1m $81.1m $0 $28.2m $77.7m ($2.5m)
Proceeds from sale of prefunded warrants, net of issuance costs $0 $0 $30.3m $93k $3.8m $0
Redemption of warrants $0 $0 ($32.6m) $0
Capital contribution by controlling shareholders $0 $0 $100k
Cash $4.5m $30.3m $344.0m $104.1m $110.0m $98.9m
Inventories transferred to and used as fixed assets $0 $0 $0 $410k $303k $0 ($65k) $0
Payable for construction in progress $0 $3.1m $5.7m $733k $0 $0 $0 $7.3m
Capital contribution receivable due from non-controlling Interest $0 $0 $50.0m $0 $0 $0 $724k
Income from investment in unconsolidated entity $0 $0 $960k ($463k) $267k ($15k) $0 $0
Cancellation of shares issued to Starry Lab $0 $0 ($27.7m) $0
Receivable for disposal of property and equipment $0 $82k $0 $110k $0 $3k $0 $35k $12k
Other payable due to non-controlling interest converted into capital contribution $0 $0 $1.1m $0
Remeasurement gain of previously held equity interests in connection with step acquisition $0 $0 ($979k) $0
Accounts receivable-related party ($3.4m) $0 $3.4m $0
Step acquisition of FGS, net of cash $0 $0 $472k $0
Proceeds from short-term borrowings $1.1m $4.6m $1.1m $200k $3.7m $0
Proceeds from long-term borrowings-related party $0 $10.0m $0 $0 $0
Proceeds from stock issuance for warrants exercised $0 $0 $21.1m $0
Proceeds from issuance of convertible notes $0 $0 $42.0m $0
Capital contribution by non-controlling shareholders $0 $3.7m $850k $405k $50k $0 $0
Conversion of convertible notes to 9,225,338 shares of ordinary shares $0 $0 $42.4m $0
Trade accounts payable $812k ($2.7m) ($400k) $8.2m ($2.1m) ($5.5m)
Payable for issuance cost of common share $0 $0 $375k $0
Advance from customers $28k ($38k) $3.4m $4.2m
Accrued expenses $0 $0 $9k ($984k)
Investment in unconsolidated entity $0 ($4.0m) ($4.2m) $0
Refund of capital contribution by a non-controlling shareholder $0 $0 ($200k) $0
Cash at beginning of year $1.8m $45.3m $45.3m $4.5m $30.3m
Investment payable in exchange of interest of FGS $0 $0 $6.4m $0
Deferred revenue $853k ($1.2m) $0
Payments for land use right $0 ($1.4m) $0
Shares issued to settle salary payable $0 $1.6m $0
Restricted shares issued for management $12.9m $14.6m $11.6m
Non-cash payment for property and equipment purchase $87k $0 $1.7m $2.9m $4.1m $2.7m $941k $282k $1.0m
Net cash provided by operating activities ($7.4m) ($19.6m) ($32.2m) $33.3m $8.6m $49.7m ($51.7m) ($43.7m) ($33.8m)
Net cash used in investing activities $12.5m ($17.6m) ($13.5m) ($647k) ($1.8m) ($709k) ($245.2m) $3.0m $33.7m
Proceeds from warrants issued with common stock $0 $0 $212.1m $0 $17.5m
Issuance of common stock in exchange of shares of FGS, net of issuance costs $0 $0 $21.4m $0 $1.7m $0
Cancellation of common stock issued prior years in exchange of shares of FGS , net of issuance costs $0 $0 ($1.7m) $0
Issuance of common stock in exchange of shares of Starry, net of issuance costs $0 $0 $27.7m $0
Issuance of unvested common stock to senior managers $56k $0
Net cash provided by (used in) financing activities ($3.1m) $76.9m $3.5m $23.3m ($3.0m) $31.9m $56.4m $45.0m ($3.3m)
Effect of foreign currency exchange rate changes on cash and restricted cash $735k ($2.1m) $380k
Effect of exchange rate fluctuation on cash and restricted cash ($84k) $224k $10.3m $27.7m $1.7m ($8.6m)
Effect of exchange rate fluctuation on cash ($16k) $1.8m $1.4m ($84k) $224k
Net increase in cash and restricted cash $2.0m $41.5m ($40.8m) $56.6m $1.7m $81.2m ($212.8m) $6.0m ($12.0m)
Cash and restricted cash at the beginning of the year $62.2m $63.9m $145.1m $317.7m $104.9m $110.8m
Restricted cash $0 $0 $0 $732k $849k $8k
Interest expense paid $571k $868k $1.5m $46k $309k $568k $1.2m $659k $1.1m
Income taxes paid $42k $1.7m $7.0m $8.5m $18k $0 $2k
Cash paid during the year for taxes $284k ($23k) $2k $282k ($98k) $10k $18k $0 $2k

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.