# Odysight.ai Inc.: financial statements, quarterly

ODYS · Nasdaq · CIK 1577445 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/odys.md) · [Financials](/companies/odys/financials.md) · [Filings](/companies/odys/filings.md) · [Insiders](/companies/odys/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/odys/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 | [110](/filings/0001493152-24-045352.md) | [1,946 d](/filings/0001641172-25-000677.md) | [187](/filings/0001641172-25-010522.md) | [1,181](/filings/0001641172-25-023469.md) | [1,292](/filings/0001493152-25-022127.md) | [1,304 d](/filings/0001493152-26-011691.md) | [2,065](/filings/0001493152-26-023100.md) | [362](/filings/0001493152-26-037618.md) | [149](/filings/0001493152-25-022127.md) | [439 d](/filings/0001493152-26-011691.md) | [82.0](/filings/0001493152-26-023100.md) | [420](/filings/0001493152-26-037618.md) |
| Cost of revenue | $k | [321](/filings/0001493152-24-045352.md) | [876 d](/filings/0001641172-25-000677.md) | [410](/filings/0001641172-25-010522.md) | [667](/filings/0001641172-25-023469.md) | [887](/filings/0001493152-25-022127.md) | [843 d](/filings/0001493152-26-011691.md) | [1,527](/filings/0001493152-26-023100.md) | [229](/filings/0001493152-26-037618.md) | [126](/filings/0001493152-25-022127.md) | [262 d](/filings/0001493152-26-011691.md) | [61.0](/filings/0001493152-26-023100.md) | [261](/filings/0001493152-26-037618.md) |
| Gross profit | $k | [(211)](/filings/0001493152-24-045352.md) | [1,070 d](/filings/0001641172-25-000677.md) | [(223)](/filings/0001641172-25-010522.md) | [514](/filings/0001641172-25-023469.md) | [405](/filings/0001493152-25-022127.md) | [461 d](/filings/0001493152-26-011691.md) | [538](/filings/0001493152-26-023100.md) | [133](/filings/0001493152-26-037618.md) | [23.0](/filings/0001493152-25-022127.md) | [177 d](/filings/0001493152-26-011691.md) | [21.0](/filings/0001493152-26-023100.md) | [159](/filings/0001493152-26-037618.md) |
| Research and development | $k | [1,354](/filings/0001493152-24-045352.md) | [1,495 d](/filings/0001641172-25-000677.md) | [1,567](/filings/0001641172-25-010522.md) | [1,408](/filings/0001641172-25-023469.md) | [1,730](/filings/0001493152-25-022127.md) | [2,179 d](/filings/0001493152-26-011691.md) | [2,487](/filings/0001493152-26-023100.md) | [2,356](/filings/0001493152-26-037618.md) | [2,479](/filings/0001493152-25-022127.md) | [2,317 d](/filings/0001493152-26-011691.md) | [2,557](/filings/0001493152-26-023100.md) | [2,240](/filings/0001493152-26-037618.md) |
| Selling, general and administrative | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Operating income | $k | [(2,872)](/filings/0001493152-24-045352.md) | [(1,863) d](/filings/0001641172-25-000677.md) | [(3,364)](/filings/0001641172-25-010522.md) | [(2,364)](/filings/0001641172-25-023469.md) | [(3,016)](/filings/0001493152-25-022127.md) | [(3,763) d](/filings/0001493152-26-011691.md) | [(4,560)](/filings/0001493152-26-023100.md) | [(4,438)](/filings/0001493152-26-037618.md) | [(4,707)](/filings/0001493152-25-022127.md) | [(4,430) d](/filings/0001493152-26-011691.md) | [(5,338)](/filings/0001493152-26-023100.md) | [(4,531)](/filings/0001493152-26-037618.md) |
| Interest expense | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Net income | $k | [(2,542)](/filings/0001493152-24-045352.md) | [(1,341) d](/filings/0001641172-25-000677.md) | [(3,162)](/filings/0001641172-25-010522.md) | [(2,182)](/filings/0001641172-25-023469.md) | [(2,867)](/filings/0001493152-25-022127.md) | [(3,556) d](/filings/0001493152-26-011691.md) | [(4,265)](/filings/0001493152-26-023100.md) | [(4,075)](/filings/0001493152-26-037618.md) | [(4,416)](/filings/0001493152-25-022127.md) | [(4,279) d](/filings/0001493152-26-011691.md) | [(5,181)](/filings/0001493152-26-023100.md) | [(4,324)](/filings/0001493152-26-037618.md) |
| Diluted EPS | $ per share | [(0.24)](/filings/0001493152-24-045352.md) | not reported | [(0.30)](/filings/0001641172-25-010522.md) | [(0.21)](/filings/0001641172-25-023469.md) | [(0.23)](/filings/0001493152-25-022127.md) | not reported | [(0.29)](/filings/0001493152-26-023100.md) | [(0.25)](/filings/0001493152-26-037618.md) | [(0.27)](/filings/0001493152-25-022127.md) | not reported | [(0.32)](/filings/0001493152-26-023100.md) | [(0.26)](/filings/0001493152-26-037618.md) |
| Basic EPS | $ per share | [(0.24)](/filings/0001493152-24-045352.md) | not reported | [(0.30)](/filings/0001641172-25-010522.md) | [(0.21)](/filings/0001641172-25-023469.md) | [(0.23)](/filings/0001493152-25-022127.md) | not reported | [(0.29)](/filings/0001493152-26-023100.md) | [(0.25)](/filings/0001493152-26-037618.md) | [(0.27)](/filings/0001493152-25-022127.md) | not reported | [(0.32)](/filings/0001493152-26-023100.md) | [(0.26)](/filings/0001493152-26-037618.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: not reported
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: not reported
- Income tax: not reported
- 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 | [15.9](/filings/0001493152-23-040489.md) | [8.9](/filings/0001641172-25-000677.md) | [7.4](/filings/0001641172-25-010522.md) | [13.2](/filings/0001641172-25-023469.md) | [20.9](/filings/0001493152-25-022127.md) | [18.2](/filings/0001493152-26-011691.md) | [36.9](/filings/0001493152-26-023100.md) | [32.9](/filings/0001493152-26-037618.md) | [29.5](/filings/0001493152-25-022127.md) | [25.7](/filings/0001493152-26-037618.md) | [21.8](/filings/0001493152-26-023100.md) | [17.2](/filings/0001493152-26-037618.md) |
| Current assets | $m | [20.9](/filings/0001493152-23-040489.md) | [19.3](/filings/0001641172-25-000677.md) | [17.2](/filings/0001493152-24-019838.md) | [15.4](/filings/0001493152-24-032172.md) | [23.1](/filings/0001493152-24-045352.md) | [20.8](/filings/0001493152-26-011691.md) | [38.1](/filings/0001641172-25-010522.md) | [34.9](/filings/0001641172-25-023469.md) | [31.3](/filings/0001493152-25-022127.md) | [27.5](/filings/0001493152-26-037618.md) | [23.3](/filings/0001493152-26-023100.md) | [19.9](/filings/0001493152-26-037618.md) |
| Total assets | $m | [24.6](/filings/0001493152-23-040489.md) | [22.8](/filings/0001641172-25-000677.md) | [20.5](/filings/0001493152-24-019838.md) | [18.6](/filings/0001493152-24-032172.md) | [26.2](/filings/0001493152-24-045352.md) | [23.7](/filings/0001493152-26-011691.md) | [39.8](/filings/0001641172-25-010522.md) | [36.6](/filings/0001641172-25-023469.md) | [32.9](/filings/0001493152-25-022127.md) | [29.0](/filings/0001493152-26-037618.md) | [24.6](/filings/0001493152-26-023100.md) | [21.4](/filings/0001493152-26-037618.md) |
| Current liabilities | $m | [2.9](/filings/0001493152-23-040489.md) | [2.1](/filings/0001641172-25-000677.md) | [2.7](/filings/0001493152-24-019838.md) | [2.6](/filings/0001493152-24-032172.md) | [2.9](/filings/0001493152-24-045352.md) | [3.3](/filings/0001493152-26-011691.md) | [3.4](/filings/0001641172-25-010522.md) | [3.3](/filings/0001641172-25-023469.md) | [3.2](/filings/0001493152-25-022127.md) | [3.0](/filings/0001493152-26-037618.md) | [3.0](/filings/0001493152-26-023100.md) | [3.4](/filings/0001493152-26-037618.md) |
| Total liabilities | $m | [6.0](/filings/0001493152-23-040489.md) | [5.0](/filings/0001641172-25-000677.md) | [5.4](/filings/0001493152-24-019838.md) | [5.1](/filings/0001493152-24-032172.md) | [5.3](/filings/0001493152-24-045352.md) | [5.4](/filings/0001493152-26-011691.md) | [4.1](/filings/0001641172-25-010522.md) | [4.0](/filings/0001641172-25-023469.md) | [3.8](/filings/0001493152-25-022127.md) | [3.6](/filings/0001493152-26-037618.md) | [3.5](/filings/0001493152-26-023100.md) | [4.0](/filings/0001493152-26-037618.md) |
| 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 | [18.6](/filings/0001493152-24-045352.md) | [17.8](/filings/0001493152-26-011691.md) | [15.1](/filings/0001641172-25-023469.md) | [13.4](/filings/0001493152-25-022127.md) | [20.9](/filings/0001493152-25-022127.md) | [18.2](/filings/0001493152-26-037618.md) | [35.8](/filings/0001493152-26-037618.md) | [32.6](/filings/0001493152-26-037618.md) | [29.1](/filings/0001493152-25-022127.md) | [25.4](/filings/0001493152-26-037618.md) | [21.2](/filings/0001493152-26-037618.md) | [17.4](/filings/0001493152-26-037618.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
- 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 | [(2,255)](/filings/0001493152-24-045352.md) | [(2,671) d](/filings/0001641172-25-000677.md) | [(1,230)](/filings/0001641172-25-010522.md) | [(2,093)](/filings/0001641172-25-023469.md) | [(2,199)](/filings/0001493152-25-022127.md) | [(2,695) d](/filings/0001493152-26-011691.md) | [(2,233)](/filings/0001493152-26-023100.md) | [(4,170)](/filings/0001493152-26-037618.md) | [(3,418)](/filings/0001493152-25-022127.md) | [(3,882) d](/filings/0001493152-26-011691.md) | [(4,254)](/filings/0001493152-26-023100.md) | [(4,459)](/filings/0001493152-26-037618.md) |
| Capital expenditure | $k | [37.0](/filings/0001493152-24-045352.md) | [19.0 d](/filings/0001641172-25-000677.md) | [22.0](/filings/0001641172-25-010522.md) | [8.0](/filings/0001641172-25-023469.md) | [8.0](/filings/0001493152-25-022127.md) | [15.0 d](/filings/0001493152-26-011691.md) | [27.0](/filings/0001493152-26-023100.md) | [3.0](/filings/0001493152-26-037618.md) | [11.0](/filings/0001493152-25-022127.md) | [15.0 d](/filings/0001493152-26-011691.md) | [6.0](/filings/0001493152-26-023100.md) | [28.0](/filings/0001493152-26-037618.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## 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 | [7.1](/filings/0001493152-23-040489.md) | [0.0](/filings/0001493152-24-019838.md) | [10.4](/filings/0001493152-24-032172.md) | [10.4](/filings/0001493152-24-045352.md) | [10.4](/filings/0001641172-25-010522.md) | [10.4](/filings/0001641172-25-023469.md) | [12.3](/filings/0001493152-25-022127.md) | [14.6](/filings/0001493152-26-023100.md) | [16.3](/filings/0001493152-26-037618.md) | [16.3](/filings/0001493152-25-022127.md) | [16.4](/filings/0001493152-26-023100.md) | [16.8](/filings/0001493152-26-037618.md) |

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

Shares outstanding: 16,806,905 at 2026-08-12, from the cover of the [10-Q filed 2026-08-13](/filings/0001493152-26-037618.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:43 ET. No prices; not investment advice.