KAPA
Valuation Ratios
| Breakdown | 2024-12-31 |
|---|---|
| Price to Earnings | -6.61 |
| Price to Sales | 0.17 |
| Book Value Per Common Share | 0.35 |
| Price to Book | 4.37 |
| Price to Operating Cash Flow | -4.36 |
| Price to Free Cash Flow | |
| Enterprise Value to EBITDA |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Price to Earnings | -5.09 | -4.43 | -11.70 | -10.47 | |
| Price to Sales | 0.21 | 0.12 | 0.15 | 0.17 | |
| Book Value Per Common Share | 0.37 | 0.34 | 0.45 | 0.35 | 0.26 |
| Price to Book | 3.18 | 2.10 | 2.08 | 4.37 | 6.05 |
| Price to Operating Cash Flow | -8.74 | -7.62 | -20.80 | -7.79 | |
| Price to Free Cash Flow | |||||
| Enterprise Value to EBITDA |
Earnings Data
| Breakdown | 2024-12-31 |
|---|---|
| Earning YoY | |
| Revenue YoY | |
| EBITDA YoY | |
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Earning YoY | |||||
| Revenue YoY | 0.00 | 0.00 | 0.00 | ||
| EBITDA YoY | |||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 |
|---|---|
| Cash Per Common Share | 0.11 |
| Quick Ratio | |
| Current Ratio | 4.20 |
| Debt to Equity | 0.21 |
| Long-Term Debt to Equity | 0.00 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 0.32 | 0.19 | 0.23 | 0.09 | 0.30 |
| Quick Ratio | |||||
| Current Ratio | 16.56 | 7.16 | 7.52 | 4.20 | 2.84 |
| Debt to Equity | 0.05 | 0.11 | 0.11 | 0.21 | 0.50 |
| Long-Term Debt to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Profitability
| Breakdown | 2024-12-31 |
|---|---|
| ROA | -45.13 |
| ROE | -54.50 |
| Gross Margin | |
| Operating Margin | -2.57 |
| EBITDA Margin | -2.41 |
| Net Profit Margin | -2.60 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | -50.61 | -40.22 | -15.90 | -32.43 | |
| ROE | -53.26 | -44.76 | -17.69 | -48.71 | |
| Gross Margin | |||||
| Operating Margin | -4.08 | -2.68 | -1.26 | -1.59 | |
| EBITDA Margin | -3.96 | -2.60 | -1.22 | -1.47 | |
| Net Profit Margin | -4.08 | -2.68 | -1.26 | -1.62 |
Dividends
| Breakdown | 2024-12-31 |
|---|---|
| Dividend Yield | |
| Dividend Payout Ratio |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 |
|---|---|
| Assets | 5,768.00 |
| Current Assets | 4,169.00 |
| Cash and Short-Term Investments | 1,272.00 |
| Cash and Cash Equivalents | 1,272.00 |
| Short-Term Investments | 0 |
| Net Receivables | 0 |
| Inventory | 0 |
| Other Current Assets | 2,897.00 |
| Non-Current Assets | 1,599.00 |
| Property, Plant, Equipment Net | 0 |
| Goodwill | 0 |
| Intangible Assets | 222.00 |
| Long-Term Investments | 0 |
| Non-Current Deferred Assets | 0 |
| Other Non-Current Assets | 1,377.00 |
| Liabilities | 992.00 |
| Current Liabilities | 992.00 |
| Payables and Expenses | 992.00 |
| Account Payables | 0 |
| Current Accrued Liabilities | 0 |
| Short-Term Debt | 0 |
| Other Current Liabilities | 0.00 |
| Non-Current Liabilities | 0.00 |
| Long-Term Debt | 0 |
| Other Non-Current Liabilities | 0 |
| Equity | 4,776.00 |
| Shareholders Equity | 4,776.00 |
| Capital Stock | 14.00 |
| Share Premium | 13,577.00 |
| Retained Earnings | -8,815.00 |
| Treasury Shares | 0 |
| Accumulated Other Comprehensive Income | 0 |
| Minority Interest | 0 |
| Debt | 0 |
| Common Shares Outstanding | 13,736.60 |
| Breakdown | 2024-12-31 |
|---|---|
| Revenues | 100,000.00 |
| Operating Expenses | 3,784.00 |
| Selling, General and Administrative Expenses | 2,063.00 |
| Research and Development Expenses | 414.00 |
| Other Operating Expenses | 1,307.00 |
| Operating Income | -2,343.00 |
| Net Non-Operating Income | -260.00 |
| Interest Expense | 35.00 |
| EBT | -2,603.00 |
| Income Tax | 0.00 |
| Net Income | -2,603.00 |
| EBIT | -2,568.00 |
| Deprecation and Amortization | 160.00 |
| EBITDA | -2,408.00 |
| EPS | -0.00 |
| Diluted EPS | -0.00 |
| Average Shares Outstanding Basic | 11,356.45 |
| Average Shares Outstanding Diluted | 11,356.45 |
| Breakdown | 2024-12-31 |
|---|---|
| Operating Cash Flow | -3,955.00 |
| Operating Net Income | -7,809.00 |
| Deprecation and Amortization | 160.00 |
| Deferred Income Tax | 0 |
| Share Based Compensation | 0 |
| Change in Working Capital | 434.00 |
| Other Operating Activities | 3,260.00 |
| Investing Cash Flow | 0 |
| Capital Expenditure | 0.00 |
| Net Purchase/Sale of PPE | 0 |
| Net Purchase/Sale of Investments Net | 0 |
| Net Purchase/Sale of Business | 0 |
| Other Investing Activities | 0 |
| Financing Cash Flow | 5,134.00 |
| Net Issuance/Repayment of Debt | 426.00 |
| Net Issuance/Repurchase of Equity | 5,524.00 |
| Dividends Paid | 0 |
| Other Financing Activities | -816.00 |
| Net Change in Cash | 1,179.00 |
| Cash at Beginning of Period | 93.00 |
| Cash at End of Period | 1,272.00 |
| Free Cash Flow | 0 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 8,066.00 | 6,673.00 | 7,937.00 | 5,768.00 | 5,004.00 |
| Current Assets | 6,656.00 | 4,839.00 | 6,050.00 | 4,169.00 | 4,742.00 |
| Cash and Short-Term Investments | 5,575.00 | 3,034.00 | 3,616.00 | 1,272.00 | 3,217.00 |
| Cash and Cash Equivalents | 5,575.00 | 3,034.00 | 3,616.00 | 1,272.00 | 3,217.00 |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Net Receivables | 0 | 0 | 0 | 0 | 0 |
| Inventory | 0 | 0 | 0 | 0 | 0 |
| Other Current Assets | 1,081.00 | 1,805.00 | 2,434.00 | 2,897.00 | 1,525.00 |
| Non-Current Assets | 1,410.00 | 1,834.00 | 1,887.00 | 1,599.00 | 262.00 |
| Property, Plant, Equipment Net | 0 | 0 | 0 | 0 | 0 |
| Goodwill | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 102.00 | 142.00 | 182.00 | 222.00 | 262.00 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 1,308.00 | 1,692.00 | 1,705.00 | 1,377.00 | 0.00 |
| Liabilities | 402.00 | 676.00 | 805.00 | 992.00 | 1,672.00 |
| Current Liabilities | 402.00 | 676.00 | 805.00 | 992.00 | 1,672.00 |
| Payables and Expenses | 402.00 | 676.00 | 805.00 | 992.00 | 1,530.00 |
| Account Payables | 0 | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 0 | 0 | 0 | 0 | 0 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 1,076.00 |
| Other Current Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | -934.00 |
| Non-Current Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Equity | 7,664.00 | 5,997.00 | 7,132.00 | 4,776.00 | 3,332.00 |
| Shareholders Equity | 7,664.00 | 5,997.00 | 7,132.00 | 4,776.00 | 3,332.00 |
| Capital Stock | 21.00 | 18.00 | 16.00 | 14.00 | 13.00 |
| Share Premium | 20,540.00 | 17,478.00 | 16,709.00 | 13,577.00 | 11,154.00 |
| Retained Earnings | -12,897.00 | -11,499.00 | -10,077.00 | -8,815.00 | -7,835.00 |
| Treasury Shares | 0 | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 |
| Debt | 0 | 0 | 0 | 0 | 1,076.00 |
| Common Shares Outstanding | 20,821.35 | 17,743.76 | 15,825.12 | 13,736.60 | 12,846.78 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Revenues | 100,000.00 | 100,000.00 | 100,000.00 | 100,000.00 |
| Operating Expenses | 6,023.00 | 3,989.00 | 1,802.00 | 897.00 |
| Selling, General and Administrative Expenses | 2,560.00 | 1,733.00 | 773.00 | 778.00 |
| Research and Development Expenses | 3,054.00 | 1,888.00 | 941.00 | 242.00 |
| Other Operating Expenses | 409.00 | 368.00 | 88.00 | -123.00 |
| Operating Income | -4,157.00 | -2,722.00 | -1,266.00 | -897.00 |
| Net Non-Operating Income | 75.00 | 38.00 | 4.00 | -726.00 |
| Interest Expense | 0.00 | 0.00 | 0.00 | 35.00 |
| EBT | -4,082.00 | -2,684.00 | -1,262.00 | -1,623.00 |
| Income Tax | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income | -4,082.00 | -2,684.00 | -1,262.00 | -1,623.00 |
| EBIT | -4,082.00 | -2,684.00 | -1,262.00 | -1,588.00 |
| Deprecation and Amortization | 120.00 | 80.00 | 40.00 | 120.00 |
| EBITDA | -3,962.00 | -2,604.00 | -1,222.00 | -1,468.00 |
| EPS | -0.00 | -0.00 | -0.00 | -0.00 |
| Diluted EPS | -0.00 | -0.00 | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 17,621.16 | 16,307.31 | 15,875.49 | 10,679.78 |
| Average Shares Outstanding Diluted | 17,621.16 | 16,307.31 | 15,875.49 | 10,679.78 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Operating Cash Flow | -2,357.00 | -1,519.00 | -714.00 | -2,152.00 |
| Operating Net Income | -12,246.00 | -8,052.00 | -3,786.00 | -1,623.00 |
| Deprecation and Amortization | 120.00 | 80.00 | 40.00 | 120.00 |
| Deferred Income Tax | 0 | 0 | 0 | 0 |
| Share Based Compensation | 0 | 0 | 0 | 0 |
| Change in Working Capital | -604.00 | -266.00 | -170.00 | 145.00 |
| Other Operating Activities | 10,373.00 | 6,719.00 | 3,202.00 | -794.00 |
| Investing Cash Flow | 0 | 0 | 0 | 0 |
| Capital Expenditure | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Purchase/Sale of PPE | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Investments Net | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Business | 0 | 0 | 0 | 0 |
| Other Investing Activities | 0 | 0 | 0 | 0 |
| Financing Cash Flow | 6,660.00 | 3,281.00 | 3,058.00 | 5,276.00 |
| Net Issuance/Repayment of Debt | 6,807.00 | 433.00 | 0 | 142.00 |
| Net Issuance/Repurchase of Equity | 3,058.00 | 3,058.00 | 3,058.00 | 5,524.00 |
| Dividends Paid | 0 | 0 | 0 | 0 |
| Other Financing Activities | -3,205.00 | -210.00 | 0.00 | -390.00 |
| Net Change in Cash | 4,303.00 | 1,762.00 | 2,344.00 | 3,124.00 |
| Cash at Beginning of Period | 1,272.00 | 1,272.00 | 1,272.00 | 93.00 |
| Cash at End of Period | 5,575.00 | 3,034.00 | 3,616.00 | 3,217.00 |
| Free Cash Flow | 0 | 0 | 0 | 0 |