ATPC Agape ATP Corp

Overview and Growth

Agape ATP Corp generated $1.52M of revenue in fiscal 2025, with net loss of $2.28M and an operating cash outflow of $2.41M. The $1.52M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Revenue was 15.2% above fiscal 2024 revenue of $1.32M, marking a year-over-year increase. The company reported diluted EPS of -$2.85, adding a shareholder-level measure to the absolute income figures considered below. The diluted weighted-average share count was 801.08K, linking total earnings with the per-share result received by shareholders. Compared with 77.84K diluted shares in fiscal 2024, the current 801.08K base was 929.2% higher. The company employed $24.59M of total assets, the balance-sheet base supporting its current operating and cash-flow results. Revenue equaled 0.06x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

Gross profit was $838.27K, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross profit represented 55.0% of revenue, showing how much of the top line remained after direct costs. Operations produced a $3.26M operating loss before non-operating and tax effects. The operating loss equaled 213.7% of revenue, showing the scale of the operating deficit relative to sales. The company ended the period with a net loss of $2.28M, extending the operating result through all remaining items. Measured against revenue, the bottom-line deficit represented 149.6% after all recognized items. EBITDA was negative $3.24M, showing a deficit before interest, taxes, depreciation, and amortization. The pretax result was a loss of $2.31M, establishing the deficit before tax effects. Pretax margin was -151.2%, reflecting a pre-tax loss equal to 151.2% of revenue. Income tax expense totaled $2.29K, providing the reported tax component that separates pretax and after-tax earnings. The loss-to-equity relationship was 10.2%, placing the bottom-line deficit against shareholder capital. Relative to total assets, the net loss represented 9.3%. Compared with a $2.47M net loss in fiscal 2024, the current loss improved to $2.28M.

Liquidity and Capital Structure

Total assets were $24.59M, supported by $2.17M of liabilities and $22.43M of shareholder equity. Current assets were $24.29M against $2.05M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. At 11.82x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Cash and equivalents totaled $140.07K, identifying the most liquid reported component available within the broader current-asset balance. Measured only with cash and equivalents, coverage of current liabilities was 6.8%, excluding receivables and other current assets. Equity equaled 91.2% of assets, showing the shareholder-capital layer within the company’s balance sheet. Liabilities represented 8.8% of total assets, quantifying the liability-funded share of the company’s resource base. The cash-to-assets relationship was 0.6%, comparing reported cash and equivalents with the full positive asset balance. Compared with $3.24M in fiscal 2024, the current asset base moved 659.0% and finished higher. Cash and equivalents were 93.1% lower than fiscal 2024 cash of $2.04M, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

Operating activities used $2.41M of cash, resulting in an operating cash outflow for the year. Cash absorbed by operations decreased from $2.73M in fiscal 2024 to $2.41M.

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