AMBO Ambow Education Holding Ltd.

Overview and Growth

In fiscal 2025, Ambow Education Holding Ltd. recorded $9.47M of revenue, net income of $1.36M, and an operating cash inflow of $137.00K. The $9.47M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. The top line expanded 0.8% from $9.39M in fiscal 2024, increasing the company’s operating scale. The company reported diluted EPS of $0.02, adding a shareholder-level measure to the absolute income figures considered below. Against diluted EPS of $0.01 in fiscal 2024, the current result was 337.0% higher. Asset turnover was 0.46x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

Gross profit was $5.18M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross margin was 54.8%, so that share of each revenue unit remained after the cost of revenue reported for the period. The reported operating result was $112.00K, capturing profitability after direct costs and the operating expenses reflected in the statements. The operating result equaled 1.2% of revenue, placing the absolute operating-income figure in the context of the company’s sales base. The bottom-line result was net income of $1.36M, after the operating, financing, tax, and other items recognized for the period. The final earnings result represented 14.4% of revenue, connecting the absolute net income figure with the company’s top-line scale. Pretax income was $1.36M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. Pretax income represented 14.4% of revenue, placing earnings before tax in the context of the company’s operating scale. The reported income-tax provision was $6.00K, the amount recognized between pretax income and the final net-income result. The effective relationship between income tax and positive pretax income was 0.4%, without assuming a statutory-rate comparison.

Liquidity and Capital Structure

At period end, the $20.80M asset base was financed through $12.55M of liabilities and $8.25M of equity. At period end, current assets of $10.87M compared with current liabilities of $4.94M, defining the company’s short-term resource position. The current ratio was 2.2x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. The company held $831.00K in cash and equivalents, a narrower liquidity measure than total current assets. Cash and equivalents represented 16.8% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Borrowings totaled $3.20M, adding a fixed financing obligation alongside the company’s equity capital. Debt equaled 0.39x of book equity, describing the relative scale of borrowing and shareholder capital. The debt-to-assets relationship was 15.4%, comparing borrowing with the total asset balance. Relative to total assets, liabilities measured 60.3%, complementing the separate equity-based view of the company’s capital structure. The cash-to-assets relationship was 4.0%, comparing reported cash and equivalents with the full positive asset balance.

Cash Flow and Earnings Quality

Cash flow from operations was $137.00K, a reported cash inflow that can be compared directly with net income and capital spending. The operating-cash-flow-to-net-income relationship was 0.1x, comparing cash generated by operations with the bottom-line earnings result. Capital spending was $600.00K, absorbing part of the cash generated from operations before free cash flow. Relative to operating cash flow, capital expenditures measured 438.0%, connecting investment intensity with the company’s cash-generation base. Operating cash flow and capital spending combined to leave a $463.00K cash deficit after capital spending. Free-cash-flow margin was -4.9%, reflecting a cash deficit equal to 4.9% of revenue after capital spending. The free-cash-flow deficit equaled 2.2% of total assets, placing the cash shortfall against the company’s resource base.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.