# Intelligent Protection Management Corp.: financial statements, quarterly

IPM · Nasdaq · CIK 1355839 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/ipm.md) · [Financials](/companies/ipm/financials.md) · [Filings](/companies/ipm/filings.md) · [Insiders](/companies/ipm/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/ipm/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [2,768](/filings/0001213900-24-096808.md) | [(7,326) d](/filings/0001013762-25-001600.md) | [272](/filings/0001213900-25-043320.md) | [2,225](/filings/0001213900-24-068283.md) | [275](/filings/0001213900-25-109212.md) | [280 d](/filings/0001213900-26-029095.md) | [5,518](/filings/0001213900-26-055080.md) | [5,723](/filings/0001213900-26-087787.md) | [6,238](/filings/0001213900-25-109212.md) | [6,134 d](/filings/0001213900-26-029095.md) | [6,355](/filings/0001213900-26-055080.md) | [6,463](/filings/0001213900-26-087787.md) |
| Cost of revenue | $k | [827](/filings/0001213900-24-096808.md) | [(2,118) d](/filings/0001013762-25-001600.md) | [61.6](/filings/0001213900-25-043320.md) | [73.0](/filings/0001213900-25-074973.md) | [56.3](/filings/0001213900-25-109212.md) | [71.9 d](/filings/0001213900-26-029095.md) | [2,465](/filings/0001213900-26-055080.md) | [2,857](/filings/0001213900-26-087787.md) | [3,076](/filings/0001213900-25-109212.md) | [2,874 d](/filings/0001213900-26-029095.md) | [3,260](/filings/0001213900-26-055080.md) | [3,792](/filings/0001213900-26-087787.md) |
| Research and development | $k | [1,193](/filings/0001213900-24-096808.md) | [(3,395) d](/filings/0001013762-25-001600.md) | [266](/filings/0001213900-25-043320.md) | [1,212](/filings/0001213900-24-068283.md) | [1,209](/filings/0001213900-24-096808.md) | [(3,418) d](/filings/0001013762-25-001600.md) | [765](/filings/0001213900-25-043320.md) | not reported | not reported | not reported | not reported | not reported |
| Operating income | $k | [(389)](/filings/0001213900-24-096808.md) | [(2,121) d](/filings/0001013762-25-001600.md) | [(1,005)](/filings/0001213900-25-043320.md) | [(1,051)](/filings/0001213900-25-074973.md) | [(1,487)](/filings/0001213900-25-109212.md) | [(1,578) d](/filings/0001213900-26-029095.md) | [(1,334)](/filings/0001213900-26-055080.md) | [(1,130)](/filings/0001213900-26-087787.md) | [(1,436)](/filings/0001213900-25-109212.md) | [(820) d](/filings/0001213900-26-029095.md) | [(768)](/filings/0001213900-26-055080.md) | [(1,512)](/filings/0001213900-26-087787.md) |
| Income tax | $k | [(37.9)](/filings/0001213900-24-096808.md) | [(41.5) d](/filings/0001013762-25-001600.md) | [(599)](/filings/0001213900-25-043320.md) | [533](/filings/0001213900-25-074973.md) | [(22.0)](/filings/0001213900-25-109212.md) | [(49.4) d](/filings/0001213900-26-029095.md) | [(2,060)](/filings/0001213900-26-055080.md) | [72.0](/filings/0001213900-26-087787.md) | [(250)](/filings/0001213900-25-109212.md) | [(88.9) d](/filings/0001213900-26-029095.md) | [(24.6)](/filings/0001213900-26-055080.md) | [(103)](/filings/0001213900-26-087787.md) |
| Net income | $k | [(182)](/filings/0001213900-24-096808.md) | [(283) d](/filings/0001013762-25-001600.md) | [(492)](/filings/0001213900-25-109212.md) | [(934)](/filings/0001213900-25-109212.md) | [(1,509)](/filings/0001213900-25-109212.md) | [(5,491) d](/filings/0001213900-26-029095.md) | [809](/filings/0001213900-26-087787.md) | [(1,050)](/filings/0001213900-26-087787.md) | [(1,083)](/filings/0001213900-25-109212.md) | [(632) d](/filings/0001213900-26-029095.md) | [(660)](/filings/0001213900-26-087787.md) | [(1,351)](/filings/0001213900-26-087787.md) |
| Diluted EPS | $ per share | [(0.02)](/filings/0001213900-24-096808.md) | not reported | [(0.05)](/filings/0001213900-25-043320.md) | [(0.10)](/filings/0001213900-25-074973.md) | [(0.16)](/filings/0001213900-25-109212.md) | not reported | [0.06](/filings/0001213900-26-055080.md) | [(0.08)](/filings/0001213900-26-087787.md) | [(0.08)](/filings/0001213900-25-109212.md) | not reported | [(0.05)](/filings/0001213900-26-055080.md) | [(0.10)](/filings/0001213900-26-087787.md) |
| Basic EPS | $ per share | [(0.02)](/filings/0001213900-24-096808.md) | not reported | [(0.05)](/filings/0001213900-25-043320.md) | [(0.10)](/filings/0001213900-25-074973.md) | [(0.16)](/filings/0001213900-25-109212.md) | not reported | [0.06](/filings/0001213900-26-055080.md) | [(0.08)](/filings/0001213900-26-087787.md) | [(0.08)](/filings/0001213900-25-109212.md) | not reported | [(0.05)](/filings/0001213900-26-055080.md) | [(0.10)](/filings/0001213900-26-087787.md) |

- Revenue: us-gaap:Revenues, us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [13.7](/filings/0001213900-23-084315.md) | [13.6](/filings/0001013762-25-001600.md) | [13.0](/filings/0001213900-24-041028.md) | [12.8](/filings/0001213900-24-068283.md) | [12.1](/filings/0001213900-24-096808.md) | [10.6](/filings/0001213900-26-029095.md) | [7.8](/filings/0001213900-26-055080.md) | [6.6](/filings/0001213900-26-087787.md) | [7.3](/filings/0001213900-25-109212.md) | [5.6](/filings/0001213900-26-087787.md) | [5.7](/filings/0001213900-26-055080.md) | [5.2](/filings/0001213900-26-087787.md) |
| Current assets | $m | [14.7](/filings/0001213900-23-084315.md) | [14.8](/filings/0001013762-25-001600.md) | [14.1](/filings/0001213900-24-041028.md) | [13.7](/filings/0001213900-24-068283.md) | [13.2](/filings/0001213900-24-096808.md) | [11.2](/filings/0001213900-26-029095.md) | [15.0](/filings/0001213900-25-043320.md) | [13.4](/filings/0001213900-25-074973.md) | [11.9](/filings/0001213900-25-109212.md) | [11.5](/filings/0001213900-26-087787.md) | [12.4](/filings/0001213900-26-055080.md) | [11.8](/filings/0001213900-26-087787.md) |
| Total assets | $m | [24.1](/filings/0001213900-23-084315.md) | [23.9](/filings/0001013762-25-001600.md) | [22.9](/filings/0001213900-24-041028.md) | [22.5](/filings/0001213900-24-068283.md) | [21.7](/filings/0001213900-24-096808.md) | [15.9](/filings/0001213900-26-029095.md) | [31.1](/filings/0001213900-25-043320.md) | [29.8](/filings/0001213900-25-074973.md) | [27.2](/filings/0001213900-25-109212.md) | [26.0](/filings/0001213900-26-087787.md) | [29.5](/filings/0001213900-26-055080.md) | [28.4](/filings/0001213900-26-087787.md) |
| Current liabilities | $m | [3.0](/filings/0001213900-23-084315.md) | [3.1](/filings/0001013762-25-001600.md) | [2.8](/filings/0001213900-24-041028.md) | [3.1](/filings/0001213900-24-068283.md) | [3.8](/filings/0001213900-24-096808.md) | [3.5](/filings/0001213900-26-029095.md) | [8.8](/filings/0001213900-25-043320.md) | [8.7](/filings/0001213900-25-074973.md) | [7.7](/filings/0001213900-25-109212.md) | [7.3](/filings/0001213900-26-087787.md) | [8.2](/filings/0001213900-26-055080.md) | [8.4](/filings/0001213900-26-087787.md) |
| Total liabilities | $m | [3.7](/filings/0001213900-23-084315.md) | [3.8](/filings/0001013762-25-001600.md) | [3.2](/filings/0001213900-24-041028.md) | [3.7](/filings/0001213900-24-068283.md) | [4.3](/filings/0001213900-24-096808.md) | [4.0](/filings/0001213900-26-029095.md) | [10.1](/filings/0001213900-25-043320.md) | [9.9](/filings/0001213900-25-074973.md) | [8.5](/filings/0001213900-25-109212.md) | [7.9](/filings/0001213900-26-087787.md) | [12.1](/filings/0001213900-26-055080.md) | [12.2](/filings/0001213900-26-087787.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [20.4](/filings/0001213900-24-096808.md) | [20.1](/filings/0001213900-26-029095.md) | [19.7](/filings/0001213900-25-109212.md) | [18.8](/filings/0001213900-25-109212.md) | [17.3](/filings/0001213900-25-109212.md) | [11.9](/filings/0001213900-26-087787.md) | [21.1](/filings/0001213900-26-087787.md) | [19.9](/filings/0001213900-26-087787.md) | [18.8](/filings/0001213900-25-109212.md) | [18.2](/filings/0001213900-26-087787.md) | [17.5](/filings/0001213900-26-087787.md) | [16.2](/filings/0001213900-26-087787.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Current portion of debt: not reported
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [16.1 d](/filings/0001213900-24-096808.md) | [(99.0) d](/filings/0001013762-25-001600.md) | [(521)](/filings/0001213900-25-043320.md) | [(251) d](/filings/0001213900-25-074973.md) | [(780) d](/filings/0001213900-25-109212.md) | [(1,468) d](/filings/0001213900-26-029095.md) | [1,745](/filings/0001213900-26-055080.md) | [(889) d](/filings/0001213900-26-087787.md) | [133 d](/filings/0001213900-25-109212.md) | [87.6 d](/filings/0001213900-26-029095.md) | [(196)](/filings/0001213900-26-055080.md) | [(591) d](/filings/0001213900-26-087787.md) |
| Capital expenditure | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [0.0 d](/filings/0001213900-25-109212.md) | [0.0 d](/filings/0001213900-26-029095.md) | [70.2](/filings/0001213900-26-055080.md) | [8.5 d](/filings/0001213900-26-087787.md) |
| Share repurchases | $k | [0.0 d](/filings/0001213900-24-096808.md) | [0.0 d](/filings/0001013762-25-001600.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [9.7](/filings/0001213900-23-084315.md) | [9.2](/filings/0001213900-24-041028.md) | [9.2](/filings/0001213900-24-068283.md) | [9.2](/filings/0001213900-24-096808.md) | [9.2](/filings/0001213900-25-043320.md) | [9.2](/filings/0001213900-25-074973.md) | [9.2](/filings/0001213900-25-109212.md) | [13.2](/filings/0001213900-26-055080.md) | [13.2](/filings/0001213900-26-087787.md) | [13.1](/filings/0001213900-25-109212.md) | [13.1](/filings/0001213900-26-055080.md) | [13.0](/filings/0001213900-26-087787.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 9,035,729 at 2026-08-10, from the cover of the [10-Q filed 2026-08-11](/filings/0001213900-26-087787.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:37 ET. No prices; not investment advice.