IP Strategy Holdings, Inc.

IPST

IPSTIP Strategy Holdings, Inc. US flag

NASDAQ Global Market

2.31

USD

-0.08

- -

1.27MMarket Cap

Income Statement (USD)

API ChatGPT

	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Sales/Revenue/Turnover	8	8	8	8	10
+ Sales & Services Revenue	8	8	8	8	10
- Cost of Revenue	6	6	6	6	5
+ Cost of Goods & Services	6	6	6	6	5
Gross Profit	2	2	2	2	6
+ Other Operating Income	- -	- -	- -	- -	- -
- Operating Expenses	10	14	13	17	18
+ Selling, General & Admin	9	13	12	16	17
+ Research & Development	- -	- -	- -	- -	- -
+ Other Operating Expense	1	1	1	1	1
Operating Income (Loss)	-8	-12	-11	-15	-12
- Non-Operating (Income) Loss	-1	- -	26	-16	125
+ Interest Expense, Net	3	3	3	3	2
+ Interest Expense	3	3	3	3	2
- Interest Income	- -	- -	- -	- -	- -
+ Other Non-Op (Income) Loss	-3	-2	23	-18	124
Pretax Income	-7	-12	-37	1	-138
- Income Tax Expense (Benefit)	- -	- -	- -	- -	- -
- (Income) Loss from Affiliates	- -	- -	- -	- -	- -
Income (Loss) from Cont Ops	-7	-12	-37	1	-138
- Net Extraordinary Losses (Gains)	- -	- -	- -	- -	- -
+ Discontinued Operations	- -	- -	- -	- -	- -
+ Extraord. & Accounting Changes	- -	- -	- -	- -	- -
Income (Loss) Incl. MI	-7	-12	-37	1	-138
- Minority Interest	- -	- -	- -	- -	- -
Net Income, GAAP	-7	-12	-37	1	-138
- Preferred Dividends	- -	- -	- -	- -	- -
- Other Adjustments	- -	- -	- -	- -	- -
Net Income Avail to Common, GAAP	-7	-12	-37	- -	-138
EBIT	-8	-12	-11	-15	-12
EBITDA	-7	-10	-9	-13	-11
EBITDA Margin (%)	-79.81	-118.92	-115.14	-155.98	-107.41
EBITA	-8	-12	-11	-15	-12
Gross Margin (%)	27.01	26.63	26.99	25.3	54.94
Operating Margin (%)	-94.88	-141.66	-139.26	-177.32	-122.1
Profit Margin (%)	-87.11	-147.64	-461.64	8.46	-1,360.91
Sales per Employee	- -	- -	- -	- -	- -
Dividend per Share	- -	- -	- -	- -	- -
Depreciation Expense	1	2	2	2	1
Basic Weighted Avg Shares	- -	- -	- -	- -	- -
Basic EPS, GAAP	-348.75	-592.67	-3,009.6	68.09	-320.63
Basic EPS from Cont Ops	-348.75	-592.67	-3,009.6	221.81	-319.53
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -
Diluted EPS, GAAP	-348.75	-592.67	-1,742.68	12.33	-320.63
Diluted EPS from Cont Ops	-348.75	-592.67	-1,742.68	40.15	-319.53

Balance Sheet (USD)

API ChatGPT

	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Current Assets	6	5	5	4	3
+ Cash, Cash Equivalents & STI	- -	- -	- -	- -	- -
+ Cash & Cash Equivalents	- -	- -	- -	- -	- -
+ ST Investments	- -	- -	- -	- -	- -
+ Accounts & Notes Receiv	- -	- -	1	1	- -
+ Accounts Receivable, Net	- -	- -	1	1	- -
+ Notes Receivable, Net	- -	- -	- -	- -	- -
+ Loans Receivable, Net	- -	- -	- -	- -	- -
+ Other Receivable, Net	- -	- -	- -	- -	- -
+ Inventories	4	4	3	2	2
+ Raw Materials	2	2	1	1	- -
+ Work In Process	1	1	1	1	1
+ Finished Goods	1	1	1	- -	- -
+ Inventory Adjustments	- -	- -	- -	- -	- -
+ Other Inventory	- -	- -	- -	- -	- -
+ Other ST Assets	1	1	2	- -	1
+ Misc ST Assets	- -	- -	- -	- -	- -
+ Prepaid Expenses	- -	- -	- -	- -	- -
+ ST Derivative & Hedging Assets	- -	- -	- -	- -	- -
+ ST Assets Held-for-Sale	- -	- -	- -	- -	- -
+ ST Deferred Tax Assets	- -	- -	- -	- -	- -
Total Noncurrent Assets	19	23	21	24	106
+ Property, Plant & Equip, Net	8	12	10	9	3
+ Property, Plant & Equip	13	17	17	17	7
- Accumulated Depreciation	4	6	7	8	4
+ LT Investments & Receivables	11	11	11	14	11
+ LT Investments	11	11	11	14	11
+ LT Receivables	- -	- -	- -	- -	- -
+ Other LT Assets	- -	- -	- -	1	92
+ Total Intangible Assets	- -	- -	- -	1	92
+ Goodwill	- -	- -	- -	1	- -
+ Other Intangible Assets	- -	- -	- -	- -	92
+ LT Deferred Tax Assets	- -	- -	- -	- -	- -
+ LT Derivative & Hedging Assets	- -	- -	- -	- -	- -
+ Misc LT Assets	- -	- -	- -	- -	- -
Total Assets	25	28	26	28	109
+ Payables & Accruals	4	6	9	8	5
+ Accounts Payable	2	3	5	5	2
+ Accrued Taxes	2	1	1	2	2
+ Interest & Dividends Payable	- -	- -	- -	- -	- -
+ Other Payables & Accruals	1	1	2	1	2
+ ST Debt	3	15	52	5	3
+ ST Borrowings	3	14	51	4	2
+ ST Finance Leases	- -	1	1	1	1
+ Other ST Liabilities	1	1	2	1	1
+ Deferred Revenue	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -
+ Misc ST Liabilities	1	1	2	1	1
Total Current Liabilities	8	22	63	14	9
+ LT Debt	11	11	5	12	2
+ LT Borrowings	11	8	1	9	- -
+ LT Finance Leases	- -	3	3	3	1
+ Other LT Liabilities	- -	1	2	1	- -
+ Accrued Liabilities	- -	- -	- -	- -	- -
+ Pension Liabilities	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -
+ Misc LT Liabilities	- -	1	2	1	- -
Total Noncurrent Liabilities	12	13	7	13	2
Total Liabilities	20	35	70	27	11
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -
+ Share Capital & APIC	31	31	31	75	310
+ Common Stock	- -	- -	- -	- -	- -
+ Additional Paid in Capital	31	31	31	75	310
- Treasury Stock	- -	- -	- -	- -	- -
+ Retained Earnings	-26	-38	-75	-74	-212
+ Other Equity	- -	- -	- -	- -	- -
Equity Before Minority Interest	5	-7	-43	1	98
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -
Total Equity	5	-7	-43	1	98
Total Liabilities & Equity	25	28	26	28	109
Shares Outstanding	- -	- -	- -	- -	- -
Number of Employees	- -	- -	- -	- -	- -
Capital Leases - Total	- -	5	4	4	2
Net Debt	14	22	52	13	2
Net Debt to Equity	268.74	-327.26	-119.59	1,615.09	2.37
Tangible Common Equity Ratio	20.93	-23.72	-165.3	-0.81	38.2
Current Ratio	0.71	0.25	0.08	0.28	0.31
Cash Conversion Cycle	- -	88.48	-81.52	-129.36	-157.94

Cash Flow Statement (USD)

API ChatGPT

	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

+ Net Income	-7	-12	-37	1	-138
+ Depreciation & Amortization	1	2	2	2	1
+ Non-Cash Items	-2	-1	24	-13	129
+ Stock-Based Compensation	- -	- -	- -	5	5
+ Deferred Income Taxes	- -	- -	- -	- -	- -
+ Asset Impairment Charge	- -	- -	- -	- -	- -
+ Other Non-Cash Adj	-2	-1	23	-18	124
+ Chg in Non-Cash Work Cap	- -	2	3	-1	-8
+ (Inc) Dec in Accts Receiv	- -	- -	- -	- -	- -
+ (Inc) Dec in Inventories	- -	1	1	1	- -
+ (Inc) Dec in Prepaid Assets	- -	- -	- -	- -	- -
+ Inc (Dec) in Accts Payable	-1	1	1	-1	-3
+ Inc (Dec) in Other	- -	- -	1	-2	-6
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -
Cash from Operating Activities	-8	-9	-8	-11	-15
+ Change in Fixed & Intang	- -	- -	- -	- -	- -
+ Disp in Fixed & Intang	- -	- -	- -	- -	- -
+ Disp of Fixed Prod Assets	- -	- -	- -	- -	- -
+ Disp of Intangible Assets	- -	- -	- -	- -	- -
+ Acq of Fixed & Intang	-1	-1	- -	- -	-21
+ Acq of Fixed Prod Assets	-1	-1	- -	- -	- -
+ Acq of Intangible Assets	- -	- -	- -	- -	-21
+ Cash (Repurchase) of Equity	- -	- -	- -	6	5
+ Increase in Capital Stock	- -	- -	- -	6	5
+ Decrease in Capital Stock	- -	- -	- -	- -	- -
+ Net Change in LT Investment	- -	- -	- -	- -	- -
+ Dec in LT Investment	- -	- -	- -	- -	- -
+ Inc in LT Investment	- -	- -	- -	- -	- -
+ Net Cash From Acq & Div	- -	- -	- -	- -	- -
+ Cash from Divestitures	- -	- -	- -	- -	- -
+ Cash for Acq of Subs	- -	- -	- -	- -	- -
+ Cash for JVs	- -	- -	- -	- -	- -
+ Other Investing Activities	- -	- -	- -	- -	5
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -
Cash from Investing Activities	-1	-1	- -	- -	-17
+ Dividends Paid	- -	- -	- -	- -	- -
+ Net Cash From Debt	10	10	9	3	-6
+ Cash From Debt	15	11	9	4	- -
+ Repayments of Debt	-4	-1	- -	-2	-6
+ Other Financing Activities	-1	- -	- -	3	33
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -
Cash from Financing Activities	9	10	8	12	32
Effect of Foreign Exchange Rates	- -	- -	- -	- -	- -
Net Changes in Cash	- -	- -	- -	- -	- -
EBITDA	-7	-10	-9	-13	-11
EBITDA Margin (%)	-79.81	-118.92	-115.14	-155.98	-107.41
Free Cash Flow	-9	-10	-9	-11	-36
Net Cash Paid for Acquisitions	- -	- -	- -	- -	- -
Free Cash Flow to Firm	- -	- -	- -	-9	- -
Free Cash Flow to Equity	- -	- -	- -	-9	-22
Free Cash Flow per Basic Share	-428.85	-480	-695.69	-3,534.82	-84.51
Price/Free Cash Flow	- -	- -	- -	-1.1	2.33
Cash Flow to Net Income	1.06	0.76	0.23	-15.79	0.11
Capital Expenditures	-1	-1	- -	- -	-21