ABAT AMERICAN BATTERY TECHNOLOGY Co

Overview and Growth

In fiscal 2026, AMERICAN BATTERY TECHNOLOGY Co recorded $21.74M of revenue, net loss of $73.38M, and an operating cash outflow of $24.19M. The $21.74M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Revenue was 406.8% above fiscal 2025 revenue of $4.29M, marking a year-over-year increase. Diluted earnings per share were -$0.58, translating the period’s attributable earnings into the amount reported for each diluted share. The diluted weighted-average share count was 127.58M, linking total earnings with the per-share result received by shareholders. Diluted shares moved 58.8% from 80.32M in fiscal 2025, leaving the current share base higher year over year. At period end, total assets were $132.84M, framing the scale of the company’s operating and financing commitments. Asset turnover was 0.16x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

A gross loss of $3.09M left no positive gross-profit layer to absorb operating expenses. Gross margin was -14.2%, reflecting direct costs that exceeded revenue by 14.2%. Operations produced a $74.71M operating loss before non-operating and tax effects. The operating loss equaled 343.6% of revenue, showing the scale of the operating deficit relative to sales. After all below-operating-line items, the company recorded a net loss of $73.38M for the fiscal year. Net margin was -337.5%, reflecting a loss equal to 337.5% of reported revenue. EBITDA was negative $69.71M, showing a deficit before interest, taxes, depreciation, and amortization. The net loss equaled 58.1% of period-end equity, showing the deficit relative to book capital. The net loss equaled 55.2% of period-end assets, showing the deficit relative to the asset base. The bottom-line deficit increased from $46.76M in fiscal 2025 to $73.38M.

Liquidity and Capital Structure

Total assets were $132.84M, supported by $6.45M of liabilities and $126.39M of shareholder equity. At period end, current assets of $60.93M compared with current liabilities of $6.39M, defining the company’s short-term resource position. Current assets covered current liabilities by 9.53x, leaving a positive buffer for near-term obligations. Reported cash and equivalents were $49.52M, separating immediately recognizable cash resources from the rest of the current-asset base. The cash balance equaled 774.4% of current liabilities, showing how much near-term coverage came from cash alone. Book equity represented 95.1% of total assets, quantifying the balance-sheet share supported by shareholder capital. Liabilities represented 4.9% of total assets, quantifying the liability-funded share of the company’s resource base. Cash and equivalents equaled 37.3% of total assets, showing the liquid cash component within the company’s broader resource base. Compared with $84.46M in fiscal 2025, the current asset base moved 57.3% and finished higher. Book equity was 79.0% higher than fiscal 2025 equity of $70.60M, showing how shareholder capital changed year over year. Compared with $7.47M in fiscal 2025, the current cash balance moved 562.5% and finished higher.

Cash Flow and Earnings Quality

Operating activities used $24.19M of cash, resulting in an operating cash outflow for the year. Compared with a $28.92M operating cash outflow in fiscal 2025, the current outflow improved to $24.19M.

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