DREM Dream Homes & Development Corp.

Overview and Growth

In fiscal 2025, Dream Homes & Development Corp. recorded $10.07M of revenue, net income of $418.27K, and an operating cash inflow of $3.95M. Revenue of $10.07M sets the scale for evaluating how effectively sales translated into profit and cash during the year. The top line expanded 102.5% from $4.97M in fiscal 2024, increasing the company’s operating scale. On a per-share basis, diluted EPS was $0.02, which connects the reported earnings outcome with the company’s diluted share count. Diluted EPS increased by 0.0% from $0.02 in fiscal 2024, showing how the earnings change reached shareholders on a per-share basis. The diluted weighted-average share count was 48.42M, linking total earnings with the per-share result received by shareholders. Compared with 47.13M diluted shares in fiscal 2024, the current 48.42M base was 2.7% higher. Total assets stood at $7.24M, showing the scale of resources supporting revenue, earnings, liquidity, and financing. The revenue-to-assets relationship was 1.39x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

After reported cost of revenue, the company retained $2.10M as gross profit before recognizing operating expenses and other items. Gross margin was 20.9%, so that share of each revenue unit remained after the cost of revenue reported for the period. Operating income was $1.10M, the earnings remaining from reported operations after the company’s recognized operating cost structure. The operating result equaled 11.0% of revenue, placing the absolute operating-income figure in the context of the company’s sales base. After all reported below-operating-line items, the company recorded net income of $418.27K for the fiscal year. Measured against reported revenue, net income produced a 4.2% margin after operating costs and the remaining recognized items. EBITDA was $1.13M, adding a pre-interest, tax, depreciation, and amortization view of the company’s earnings capacity. The earnings statement records $836.84K of pretax income, the profit base against which the reported tax provision can be assessed. The pretax margin was 8.3%, relating income before taxes directly to revenue. The reported income-tax provision was $87.84K, the amount recognized between pretax income and the final net-income result. The income-tax provision equaled 10.5% of pretax income, showing the tax burden absorbed by the year’s earnings. Net income equaled 24.4% of period-end equity, showing the earnings generated on shareholders’ book capital. Net income represented 5.8% of period-end assets, placing the company’s bottom-line result against the total resource base employed. Current net income of $418.27K was above fiscal 2024 net income of $375.99K, showing the direction of the bottom-line change.

Liquidity and Capital Structure

At period end, the $7.24M asset base was financed through $5.52M of liabilities and $1.72M of equity. At period end, current assets of $5.96M compared with current liabilities of $3.68M, defining the company’s short-term resource position. The current ratio was 1.62x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. Equity equaled 23.7% of assets, showing the shareholder-capital layer within the company’s balance sheet. The liabilities-to-assets relationship was 76.3%, placing reported obligations against the full positive asset balance. Compared with $11.52M in fiscal 2024, the current asset base moved 37.2% and finished lower. Reported equity changed 40.5% from $2.89M in fiscal 2024, placing the current capital base lower year over year.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $3.95M, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. The operating-cash-flow-to-net-income relationship was 9.44x, comparing cash generated by operations with the bottom-line earnings result. Operations shifted from absorbing $773.62K in fiscal 2024 to generating $3.95M of cash.

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