KUBR Kuber Resources Corp

Overview and Growth

In fiscal 2023, Kuber Resources Corp recorded $2.25M of revenue, net income of $1.22M, and an operating cash inflow of $201.18K. The $2.25M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Compared with $1.56M in fiscal 2022, revenue recorded a 43.9% year-over-year increase. The company reported diluted EPS of $0.00, adding a shareholder-level measure to the absolute income figures considered below. Against diluted EPS of $0.00 in fiscal 2022, the current result was 43.3% higher. The revenue-to-assets relationship was 0.39x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

After reported cost of revenue, the company retained $2.05M as gross profit before recognizing operating expenses and other items. Gross profit represented 91.1% of revenue, showing how much of the top line remained after direct costs. Operating income was $1.69M, the earnings remaining from reported operations after the company’s recognized operating cost structure. The operating result equaled 75.2% of revenue, placing the absolute operating-income figure in the context of the company’s sales base. Net income came to $1.22M, completing the progression from revenue through gross and operating profitability to the final reported result. The final earnings result represented 54.1% of revenue, connecting the absolute net income figure with the company’s top-line scale. The earnings statement records $1.69M of pretax income, the profit base against which the reported tax provision can be assessed. The pretax margin was 75.2%, relating income before taxes directly to revenue. The reported income-tax provision was $473.05K, the amount recognized between pretax income and the final net-income result. The income-tax provision equaled 28.0% of pretax income, showing the tax burden absorbed by the year’s earnings. The relationship between net income and period-end equity was 29.2%, indicating the profitability achieved on book capital. Net income represented 21.3% of period-end assets, placing the company’s bottom-line result against the total resource base employed.

Liquidity and Capital Structure

Total assets were $5.71M, supported by $1.54M of liabilities and $4.17M of shareholder equity. At period end, current assets of $3.47M compared with current liabilities of $1.51M, defining the company’s short-term resource position. Current assets covered current liabilities by 2.3x, leaving a positive buffer for near-term obligations. Cash and equivalents totaled $143.86K, identifying the most liquid reported component available within the broader current-asset balance. The cash balance equaled 9.5% of current liabilities, showing how much near-term coverage came from cash alone. The liabilities-to-assets relationship was 26.9%, placing reported obligations against the full positive asset balance. Cash and equivalents equaled 2.5% of total assets, showing the liquid cash component within the company’s broader resource base. The asset base changed 354.5% from $1.26M in fiscal 2022, leaving current total assets higher year over year. Book equity was 440.2% higher than fiscal 2022 equity of $772.61K, showing how shareholder capital changed year over year.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $201.18K, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. The operating-cash-flow-to-net-income relationship was 0.17x, comparing cash generated by operations with the bottom-line earnings result. Capital spending was $14.38K, absorbing part of the cash generated from operations before free cash flow. Capital spending absorbed 7.1% of operating cash flow, quantifying the share of cash from operations directed to investment. Free cash flow came to $186.81K, leaving a positive amount after capital expenditures. The free-cash-flow margin was 8.3%, measuring cash remaining after capital spending against revenue. The free-cash-flow-to-assets relationship was 3.3%, comparing post-investment cash with the balance-sheet asset base.

Based on the annual report for the fiscal year ending Dec 31, 2023. Analysis generated Oct 21, 2026.