Income Statement LINKAGE

Stocks

UZX

KYG5500B1288

Market Closed - Nasdaq 16:00:00 2026-08-26 EDT			5-day change	1st Jan Change
0.1183 ^USD	-3.03%		+0.25%	-93.50%

07-27	Linkage Global Unveils Human Resonance Os Advancing Its Ai-Enabled Wellness Ecosystem	CI
06-30	Linkage Global Inc Reports Earnings Results for the Half Year Ended March 31, 2026	CI

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Published financial data: LINKAGE

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Revenues	15.47M	22.03M	12.73M	10.29M	5.1M
Total Revenues	15.47M	22.03M	12.73M	10.29M	5.1M
Cost of Goods Sold, Total	12.93M	18.32M	10.87M	6.12M	1.4M
Gross Profit	2.54M	3.7M	1.86M	4.17M	3.7M
Selling General & Admin Expenses, Total	1.55M	1.86M	1.97M	3.94M	7.73M
R&D Expenses	103K	628K	588K	302K	585K
Other Operating Expenses, Total	1.66M	2.49M	2.56M	4.24M	8.31M
Operating Income	881K	1.22M	-697K	-76.56K	-4.61M
Interest Expense, Total	-81.88K	-79.46K	-102K	-	-2.44M
Interest And Investment Income	-	8.4K	2.12K	205K	-
Net Interest Expenses	-81.88K	-71.05K	-100K	205K	-2.44M
Other Non Operating Income (Expenses)	54.08K	114K	14.56K	21.64K	84.45K
EBT, Excl. Unusual Items	853K	1.26M	-782K	150K	-6.97M
Gain (Loss) On Sale Of Investments	-	-	-60.05K	-	-
Gain (Loss) On Sale Of Assets	-	193K	126K	-	-
EBT, Incl. Unusual Items	853K	1.45M	-717K	150K	-6.97M
Income Tax Expense	102K	386K	-63.95K	590K	403K
Earnings From Continuing Operations	752K	1.07M	-653K	-439K	-7.37M
Net Income to Company	752K	1.07M	-653K	-439K	-7.37M
Net Income - (IS)	752K	1.07M	-653K	-439K	-7.37M
Net Income to Common Incl Extra Items	752K	1.07M	-653K	-439K	-7.37M
Net Income to Common Excl. Extra Items	752K	1.07M	-653K	-439K	-7.37M
Per Share Items
Net EPS - Basic	0.38	0.53	-0.33	-0.21	-1.27
Basic EPS - Continuing Operations	0.38	0.53	-0.33	-0.21	-1.27
Basic Weighted Average Shares Outstanding	2M	2M	2M	2.12M	5.79M
Net EPS - Diluted	0.38	0.53	-0.33	-0.21	-1.27
Diluted EPS - Continuing Operations	0.38	0.53	-0.33	-0.21	-1.27
Diluted Weighted Average Shares Outstanding	2M	2M	2M	2.12M	5.79M
Normalized Basic EPS	0.27	0.39	-0.24	0.04	-0.75
Normalized Diluted EPS	0.27	0.39	-0.24	0.04	-0.75
Supplemental Items
EBITDA	914K	1.3M	-614K	10.36K	-4.56M
EBITA	881K	1.22M	-697K	-76.56K	-4.61M
EBIT	881K	1.22M	-697K	-76.56K	-4.61M
EBITDAR	-	-	-422K	-	-
Effective Tax Rate - (Ratio)	11.9	26.58	8.92	392.22	-5.78
Total Current Taxes	195K	305K	96.45K	441K	403K
Total Deferred Taxes	-93.3K	80.52K	-160K	148K	-
Normalized Net Income	533K	787K	-489K	93.96K	-4.35M
Interest on Long-Term Debt	-	-	102K	85.92K	39.43K
Supplemental Operating Expense Items
Marketing Expenses	-	-	5.73K	25.21K	1.78M
Selling and Marketing Expenses	928K	812K	596K	435K	1.44M
General and Administrative Expenses	625K	1.05M	1.18M	3.51M	6.28M
Research And Development Expense From Footnotes	103K	628K	588K	302K	585K
Net Rental Expense, Total	-	-	191K	-	-
Imputed Operating Lease Interest Expense	-	-	48.18K	-	-
Imputed Operating Lease Depreciation	-	-	143K	-	-
Stock-Based Comp., G&A Exp. (Total)	-	-	-	-	1.21M
Total Stock-Based Compensation	-	-	-	-	1.21M

Fiscal Period: September	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Assets
Cash And Equivalents	1.78M	3.69M	1.11M	2M	735K
Short Term Investments	95.5K	188K	205K	436K	32.07K
Total Cash And Short Term Investments	1.87M	3.87M	1.31M	2.44M	767K
Accounts Receivable, Total	1.41M	2.16M	2.01M	6.3M	4.97M
Other Receivables	442K	532K	512K	402K	1.32M
Notes Receivable	-	-	-	410K	9.49M
Total Receivables	1.85M	2.7M	2.52M	7.11M	15.78M
Inventory	377K	340K	680K	66.33K	2.02K
Prepaid Expenses	27.09K	71.35K	8.22K	1.81M	3.05M
Other Current Assets, Total	67.09K	143K	5.12M	525K	1.12M
Total Current Assets	4.19M	7.12M	9.65M	11.95M	20.72M
Gross Property Plant And Equipment	3.15M	1.88M	972K	1.01M	952K
Accumulated Depreciation	-85.26K	-125K	-188K	-275K	-324K
Net Property Plant And Equipment	3.07M	1.75M	784K	740K	628K
Long-term Investments	179K	145K	-	-	-
Deferred Tax Assets Long-Term	90.05K	-	149K	-	-
Other Long-Term Assets, Total	-	56.23K	54.82K	-	-
Total Assets	7.53M	9.08M	10.63M	12.69M	21.35M
Liabilities
Accounts Payable, Total	539K	518K	1.14M	625K	52.38K
Accrued Expenses, Total	566K	1.45M	1.64M	542K	742K
Short-term Borrowings	269K	104K	-	32.81K	-
Current Portion of Long-Term Debt	578K	586K	535K	1.39M	2.16M
Current Portion of Leases	-	-	187K	232K	148K
Current Income Taxes Payable	192K	468K	581K	1.02M	876K
Unearned Revenue Current, Total	148K	446K	530K	534K	79.71K
Other Current Liabilities	123K	121K	84.35K	9.32K	25.18K
Total Current Liabilities	2.42M	3.69M	4.7M	4.39M	4.08M
Long-Term Debt	3.39M	2.65M	2M	840K	670K
Long-Term Leases	-	-	440K	442K	264K
Total Liabilities	5.8M	6.34M	7.14M	5.67M	5.02M
Common Stock, Total	5K	5K	5K	5.38K	29.16K
Additional Paid In Capital	119K	119K	1.55M	5.59M	21.24M
Retained Earnings	1.65M	2.72M	2.06M	1.62M	-5.74M
Treasury Stock	-	-	-	-	-1.25K
Comprehensive Income and Other	-48.66K	-106K	-122K	-197K	813K
Total Common Equity	1.73M	2.73M	3.5M	7.02M	16.34M
Total Equity	1.73M	2.73M	3.5M	7.02M	16.34M
Total Liabilities And Equity	7.53M	9.08M	10.63M	12.69M	21.35M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2M	2M	2.15M	3.58M	11.16M
ECS Total Common Shares Outstanding	2M	2M	2M	2.15M	11.16M
Book Value / Share	0.86	1.37	1.75	3.27	1.46
Tangible Book Value	1.73M	2.73M	3.5M	7.02M	16.34M
Tangible Book Value Per Share	0.86	1.37	1.75	3.27	1.46
Total Debt	4.24M	3.34M	3.16M	2.94M	3.24M
Net Debt	2.36M	-531K	1.85M	502K	2.47M
Debt Equivalent Oper. Leases	-	-	1.53M	-	-
Equity Method Investments, Total	179K	145K	-	-	-
Account Code - Inventory Valuation	-	6	6	6	6
Inventories - Finished Goods, Total	527K	441K	764K	159K	97.02K
Land - (BS)	2.22M	1.14M	-	-	-
Buildings, Total	818K	391K	-	-	-
Machinery, Total	119K	333K	337K	350K	490K
Full Time Employees	-	101	92	86	46
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	2.3M

Fiscal Period: September	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Net Income	752K	1.07M	-653K	-439K	-7.37M
Depreciation & Amortization - CF	33.37K	81.62K	264K	311K	270K
Depreciation & Amortization, Total	33.37K	81.62K	264K	311K	270K
(Gain) Loss From Sale Of Asset	-	-193K	-126K	-	-29.67K
(Gain) Loss on Sale of Investments - (CF)	-	-	60.05K	-	-
(Income) Loss On Equity Investments - (CF)	-	-8.4K	-2.12K	-	-
Stock-Based Compensation (CF)	-	-	-	-	1.21M
Provision and Write-off of Bad Debts	-	-	116K	959K	1.95M
Other Operating Activities, Total	-20.85K	102K	-140K	-66.75K	2.35M
Change In Accounts Receivable	442K	-910K	36.74K	-5.02M	-602K
Change In Inventories	226K	-78.46K	-360K	602K	56.74K
Change In Accounts Payable	32.82K	-11.7K	624K	-518K	-572K
Change in Unearned Revenues	-221K	372K	84.68K	3.14K	-454K
Change In Income Taxes	192K	272K	114K	436K	-112K
Change in Other Net Operating Assets	-217K	477K	-3.9M	2.1M	-1.38M
Cash from Operations	1.22M	1.17M	-3.88M	-1.64M	-4.68M
Capital Expenditure	-3.07M	-481K	-12.14K	-	-171K
Sale of Property, Plant, and Equipment	-	1.27M	1.75M	-	-
Investment in Marketable and Equity Securities, Total	-139K	-40.1K	93.57K	44.57K	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-410K	-9.08M
Cash from Investing	-3.21M	744K	1.83M	-365K	-9.25M
Short Term Debt Issued, Total	279K	160K	-	4.16M	11.29M
Long-Term Debt Issued, Total	2.59M	1.17M	1.24M	-	-
Total Debt Issued	2.87M	1.33M	1.24M	4.16M	11.29M
Short Term Debt Repaid, Total	-	-281K	-108K	-4.69M	-138K
Long-Term Debt Repaid, Total	-846K	-1M	-1.92M	-1.33M	-406K
Total Debt Repaid	-846K	-1.28M	-2.03M	-6.02M	-545K
Issuance of Common Stock	-	-	1.43M	5.36M	1.81M
Other Financing Activities, Total	-	-	-1.04M	-624K	-
Cash from Financing	2.02M	45.74K	-398K	2.88M	12.56M
Foreign Exchange Rate Adjustments	-8.6K	-51.07K	-124K	18.05K	111K
Net Change in Cash	25.26K	1.91M	-2.58M	893K	-1.27M
Supplemental Items
Cash Interest Paid	46.52K	57.78K	65.9K	48.61K	18.27K
Cash Income Tax Paid (Refund)	2.94K	33.29K	150K	2.05K	112K
Levered Free Cash Flow	-	813K	-4.35M	-2.17M	-14.49M
Unlevered Free Cash Flow	-	863K	-4.29M	-2.17M	-12.97M
Change In Net Working Capital	-	-502K	4.11M	2.43M	11.39M
Net Debt Issued / Repaid	2.02M	45.74K	-788K	-1.86M	10.75M

Fiscal Period: September	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Profitability
Return on Assets	-	9.16	-4.42	-0.41	-16.93
Return on Total Capital	-	12.63	-6.84	-0.58	-19.51
Return On Equity %	-	47.81	-20.95	-8.35	-63.08
Return on Common Equity	-	47.81	-20.95	-8.35	-63.08
Margin Analysis
Gross Profit Margin %	16.4	16.82	14.61	40.49	72.61
SG&A Margin	10.04	8.44	15.47	38.3	151.56
EBITDA Margin %	5.91	5.89	-4.82	0.1	-89.47
EBITA Margin %	5.7	5.52	-5.47	-0.74	-90.43
EBIT Margin %	5.7	5.52	-5.47	-0.74	-90.43
Income From Continuing Operations Margin %	4.86	4.84	-5.13	-4.27	-144.52
Net Income Margin %	4.86	4.84	-5.13	-4.27	-144.52
Net Avail. For Common Margin %	4.86	4.84	-5.13	-4.27	-144.52
Normalized Net Income Margin	3.45	3.57	-3.84	0.91	-85.39
Levered Free Cash Flow Margin	-	3.69	-34.2	-21.07	-284.25
Unlevered Free Cash Flow Margin	-	3.92	-33.7	-21.07	-254.35
Asset Turnover
Asset Turnover	-	2.65	1.29	0.88	0.3
Fixed Assets Turnover	-	9.14	10.04	13.51	7.45
Receivables Turnover (Average Receivables)	-	12.34	6.1	2.48	0.9
Inventory Turnover (Average Inventory)	-	51.11	21.33	16.41	40.86
Short Term Liquidity
Current Ratio	1.74	1.93	2.05	2.73	5.08
Quick Ratio	1.54	1.78	0.82	2.08	1.73
Operating Cash Flow to Current Liabilities	0.5	0.32	-0.83	-0.37	-1.15
Days Sales Outstanding (Average Receivables)	-	29.58	59.84	147.86	403.65
Days Outstanding Inventory (Average Inventory)	-	7.14	17.11	22.3	8.93
Average Days Payable Outstanding	-	10.55	27.04	58.7	92.78
Cash Conversion Cycle (Average Days)	-	26.16	49.92	111.45	319.81
Long Term Solvency
Total Debt/Equity	245.46	122.25	90.33	41.84	19.83
Total Debt / Total Capital	71.05	55.01	47.46	29.5	16.55
LT Debt/Equity	196.37	97.05	69.67	18.24	5.72
Long-Term Debt / Total Capital	56.84	43.66	36.6	12.86	4.77
Total Liabilities / Total Assets	77.08	69.88	67.11	44.65	23.49
EBIT / Interest Expense	10.76	15.31	-6.81	-	-1.89
EBITDA / Interest Expense	11.17	16.34	-4.13	-	-1.87
(EBITDA - Capex) / Interest Expense	-26.29	10.28	-4.24	-	-1.94
Total Debt / EBITDA	4.63	2.58	-7.48	14.58	-0.71
Net Debt / EBITDA	2.58	-0.41	-4.37	2.49	-0.54
Total Debt / (EBITDA - Capex)	-1.97	4.09	-7.27	14.58	-0.68
Net Debt / (EBITDA - Capex)	-1.1	-0.65	-4.25	2.49	-0.52
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	42.42	-42.2	-19.19	-50.45
Gross Profit, 1 Yr. Growth %	-	46	-49.77	123.91	-11.15
EBITDA, 1 Yr. Growth %	-	41.97	-147.26	-101.69	-44.14K
EBITA, 1 Yr. Growth %	-	38.09	-157.27	-89.01	5.92K
EBIT, 1 Yr. Growth %	-	38.09	-157.27	-89.01	5.92K
Earnings From Cont. Operations, 1 Yr. Growth %	-	41.87	-161.21	-32.69	1.58K
Net Income, 1 Yr. Growth %	-	41.87	-161.21	-32.69	1.58K
Normalized Net Income, 1 Yr. Growth %	-	47.58	-162.14	-119.21	-4.73K
Diluted EPS Before Extra, 1 Yr. Growth %	-	41.87	-161.21	-36.43	512.98
Accounts Receivable, 1 Yr. Growth %	-	53.97	-7.08	213.4	-21.09
Inventory, 1 Yr. Growth %	-	-9.89	100.01	-90.24	-96.96
Net Property, Plant and Equip., 1 Yr. Growth %	-	-42.85	-55.3	-5.62	-15.05
Total Assets, 1 Yr. Growth %	-	20.57	17.12	19.35	68.24
Tangible Book Value, 1 Yr. Growth %	-	58.44	27.88	100.89	132.55
Common Equity, 1 Yr. Growth %	-	58.44	27.88	100.89	132.55
Cash From Operations, 1 Yr. Growth %	-	-4.04	-432.2	-57.89	186.45
Capital Expenditures, 1 Yr. Growth %	-	-84.31	-97.48	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-635.73	-50.21	568.4
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-597.47	-49.47	498.08
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-9.27	-31.65	-36.72
Gross Profit, 2 Yr. CAGR %	-	-	-14.36	6.05	41.05
EBITDA, 2 Yr. CAGR %	-	-	-18.09	-91.07	172.66
EBITA, 2 Yr. CAGR %	-	-	-11.07	-74.91	157.23
EBIT, 2 Yr. CAGR %	-	-	-11.07	-74.91	157.23
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-6.81	-35.81	235.98
Net Income, 2 Yr. CAGR %	-	-	-6.81	-35.81	235.98
Normalized Net Income, 2 Yr. CAGR %	-	-	-4.24	-65.45	198.36
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-6.81	-37.62	97.4
Accounts Receivable, 2 Yr. CAGR %	-	-	19.61	70.65	57.26
Inventory, 2 Yr. CAGR %	-	-	34.25	-55.82	-94.55
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-49.46	-35.05	-10.46
Total Assets, 2 Yr. CAGR %	-	-	18.83	18.23	41.7
Tangible Book Value, 2 Yr. CAGR %	-	-	42.34	60.28	116.14
Common Equity, 2 Yr. CAGR %	-	-	42.34	60.28	116.14
Cash From Operations, 2 Yr. CAGR %	-	-	78.54	18.28	9.83
Capital Expenditures, 2 Yr. CAGR %	-	-	-93.71	-	275.48
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	63.31	82.42
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	58.54	73.84
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-12.7	-38.6
Gross Profit, 3 Yr. CAGR %	-	-	-	17.98	-0.02
EBITDA, 3 Yr. CAGR %	-	-	-	-77.54	52.03
EBITA, 3 Yr. CAGR %	-	-	-	-55.71	55.91
EBIT, 3 Yr. CAGR %	-	-	-	-55.71	55.91
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-16.39	90.46
Net Income, 3 Yr. CAGR %	-	-	-	-16.39	90.46
Normalized Net Income, 3 Yr. CAGR %	-	-	-	-43.94	76.86
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-17.97	33.61
Accounts Receivable, 3 Yr. CAGR %	-	-	-	64.9	31.96
Inventory, 3 Yr. CAGR %	-	-	-	-43.97	-81.89
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-37.76	-28.97
Total Assets, 3 Yr. CAGR %	-	-	-	19	32.98
Tangible Book Value, 3 Yr. CAGR %	-	-	-	59.66	81.45
Common Equity, 3 Yr. CAGR %	-	-	-	59.66	81.45
Cash From Operations, 3 Yr. CAGR %	-	-	-	10.32	58.84
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-29.16
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	161.23
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	146.8