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Ispire Technology Inc. ISPR Deferred Tax Assets Accounts Receivable Impairment

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Other financials

Income statement

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Revenue$18.7M-28.7%
Gross profit$2.0M-58.3%
Operating income-$9.5M+10.4%
Net income-$9.5M+12.3%
EPS (diluted)-$0.17+10.5%

Balance sheet

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Cash & equivalents$18.0M-23.6%
Total debt$3.8M-40.8%
Total equity-$16.2M-210%
Total assets$75.9M-34.4%

Cash flow

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Operating cash flow-$4.0M
CapEx$247.3K
Free cash flow-$4.0M

Valuation

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Market cap$64.29M-41.7%
Enterprise value$50.07M-45.1%
P/S0.7×-0.1×

Profitability

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Gross margin14.6%-6.6pp
Operating margin-37.7%-871pp
Net margin-38.2%+1,627pp
FCF margin-27.4%-31.5pp

Returns & leverage

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Return on equity-223.8%-299pp
Debt / equity9.8×+9.7×
Current ratio0.0×

Where this comes from

Reported directly by Ispire Technology Inc. in its filing.

Tagged under the XBRL concept ispr:DeferredTaxAssetsAccountsReceivableImpairment.

The official record: Ispire Technology Inc.’s 10-K, filed September 15, 2025, on SEC EDGAR. View the filing →

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Questions, answered.

What is Ispire Technology Inc.'s deferred tax assets accounts receivable impairment?
Ispire Technology Inc. (ISPR) reported deferred tax assets accounts receivable impairment of $5.46M in Q2 2025.
What is the long-term trend for Ispire Technology Inc.'s deferred tax assets accounts receivable impairment?
Over 2 years (2023 to 2025), Ispire Technology Inc.'s deferred tax assets accounts receivable impairment has grown at a 227.4% compound annual growth rate (CAGR), from $508.98K to $5.46M.
What does deferred tax assets accounts receivable impairment mean?
This represents the deferred tax asset created when the company recognizes an allowance for doubtful accounts for financial reporting purposes before it is deductible for tax purposes. It reflects the future tax savings the company expects to realize when the receivables are ultimately written off. This provides insight into the company's credit risk management and its tax-efficient handling of bad debt.