# Vestand Inc.: financial statements, quarterly

VSTD · OTC · CIK 1898604 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/vstd.md) · [Financials](/companies/vstd/financials.md) · [Filings](/companies/vstd/filings.md) · [Insiders](/companies/vstd/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/vstd/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q4 FY2022 (2022-12-31) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [1,773](/filings/0001493152-23-040787.md) | [2,536 d](/filings/0001493152-24-029642.md) | [2,480](/filings/0001493152-24-031740.md) | [2,209](/filings/0001493152-24-032966.md) | [2,025](/filings/0001493152-24-046842.md) | [2,500 d](/filings/0001641172-25-000804.md) | [2,812](/filings/0001641172-25-010730.md) | [3,325](/filings/0001641172-25-024894.md) | [3,016](/filings/0001493152-24-046842.md) | [3,687 d](/filings/0001641172-25-000804.md) | [3,512](/filings/0001641172-25-010730.md) | [3,689](/filings/0001641172-25-024894.md) |
| Operating income | $k | [(1,499)](/filings/0001493152-23-040787.md) | [(1,100) d](/filings/0001493152-24-029642.md) | [(1,083)](/filings/0001493152-24-031740.md) | [(951)](/filings/0001493152-24-032966.md) | [(823)](/filings/0001493152-24-046842.md) | [(659) d](/filings/0001641172-25-000804.md) | [(772)](/filings/0001641172-25-010730.md) | [(947)](/filings/0001641172-25-024894.md) | [(1,049)](/filings/0001493152-24-046842.md) | [213 d](/filings/0001641172-25-000804.md) | [(1,274)](/filings/0001641172-25-010730.md) | [(1,703)](/filings/0001641172-25-024894.md) |
| Interest expense | $k | [20.9](/filings/0001493152-23-040787.md) | [26.4 d](/filings/0001493152-24-029642.md) | [61.1](/filings/0001493152-23-016172.md) | [77.7](/filings/0001493152-24-032966.md) | [48.0](/filings/0001493152-23-040787.md) | [31.3 d](/filings/0001493152-24-029642.md) | [104](/filings/0001641172-25-010730.md) | [148](/filings/0001641172-25-024894.md) | [161](/filings/0001493152-24-046842.md) | [41.6 d](/filings/0001641172-25-000804.md) | [341](/filings/0001641172-25-010730.md) | [94.5](/filings/0001641172-25-024894.md) |
| Income tax | $k | [5.6](/filings/0001493152-23-040787.md) | [6.6 d](/filings/0001493152-24-029642.md) | not reported | [7.0](/filings/0001493152-24-032966.md) | [22.1](/filings/0001493152-24-046842.md) | [19.6 d](/filings/0001641172-25-000804.md) | not reported | [21.8](/filings/0001493152-24-032966.md) | [11.6](/filings/0001493152-24-046842.md) | [0.8 d](/filings/0001641172-25-000804.md) | [16.9](/filings/0001641172-25-010730.md) | [0.0 d](/filings/0001641172-25-024894.md) |
| Net income | $k | [(1,526)](/filings/0001493152-23-040787.md) | [(1,121) d](/filings/0001493152-24-029642.md) | [(1,144)](/filings/0001493152-24-046842.md) | [(1,020)](/filings/0001493152-24-046842.md) | [(885)](/filings/0001493152-24-046842.md) | [8.6 d](/filings/0001641172-25-000804.md) | [(876)](/filings/0001641172-25-010730.md) | [(1,083)](/filings/0001641172-25-024894.md) | [(1,222)](/filings/0001493152-24-046842.md) | [537 d](/filings/0001641172-25-000804.md) | [(1,425)](/filings/0001641172-25-010730.md) | [(1,204)](/filings/0001641172-25-024894.md) |
| Diluted EPS | $ per share | [(0.24)](/filings/0001493152-23-040787.md) | not reported | [(1.01)](/filings/0001493152-24-031740.md) | [(0.83)](/filings/0001493152-24-032966.md) | [(0.67)](/filings/0001493152-24-046842.md) | not reported | [(0.65)](/filings/0001641172-25-010730.md) | [(0.82)](/filings/0001641172-25-024894.md) | [(0.91)](/filings/0001493152-24-046842.md) | not reported | [(0.96)](/filings/0001641172-25-010730.md) | [(1.00)](/filings/0001641172-25-024894.md) |
| Basic EPS | $ per share | [(0.24)](/filings/0001493152-23-040787.md) | not reported | [(1.01)](/filings/0001493152-24-031740.md) | [(0.83)](/filings/0001493152-24-032966.md) | [(0.67)](/filings/0001493152-24-046842.md) | not reported | [(0.65)](/filings/0001641172-25-010730.md) | [(0.82)](/filings/0001641172-25-024894.md) | [(0.91)](/filings/0001493152-24-046842.md) | not reported | [(0.96)](/filings/0001641172-25-010730.md) | [(1.00)](/filings/0001641172-25-024894.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- 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 FY2022 (2022-09-30) | FY2022 (2022-12-31) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [7.6](/filings/0001493152-22-032033.md) | [6.1](/filings/0001493152-24-029642.md) | [4.2](/filings/0001493152-23-016172.md) | [3.4](/filings/0001493152-23-028496.md) | [2.5](/filings/0001493152-23-040787.md) | [1.5](/filings/0001641172-25-000804.md) | [1.4](/filings/0001493152-24-031740.md) | [1.2](/filings/0001493152-24-032966.md) | [1.7](/filings/0001493152-24-046842.md) | [1.2](/filings/0001641172-25-024894.md) | [3.4](/filings/0001641172-25-010730.md) | [1.3](/filings/0001641172-25-024894.md) |
| Current assets | $m | [7.7](/filings/0001493152-22-032033.md) | [6.2](/filings/0001493152-24-029642.md) | [4.3](/filings/0001493152-23-016172.md) | [3.4](/filings/0001493152-23-028496.md) | [2.6](/filings/0001493152-23-040787.md) | [1.5](/filings/0001641172-25-000804.md) | [1.5](/filings/0001493152-24-031740.md) | [1.4](/filings/0001493152-24-032966.md) | [1.8](/filings/0001493152-24-046842.md) | [1.5](/filings/0001641172-25-024894.md) | [3.6](/filings/0001641172-25-010730.md) | [3.1](/filings/0001641172-25-024894.md) |
| Total assets | $m | [16.6](/filings/0001493152-22-032033.md) | [16.0](/filings/0001493152-24-029642.md) | [15.1](/filings/0001493152-23-016172.md) | [14.0](/filings/0001493152-23-028496.md) | [13.1](/filings/0001493152-23-040787.md) | [13.0](/filings/0001641172-25-000804.md) | [12.7](/filings/0001493152-24-031740.md) | [17.1](/filings/0001493152-24-032966.md) | [17.3](/filings/0001493152-24-046842.md) | [17.6](/filings/0001641172-25-024894.md) | [19.0](/filings/0001641172-25-010730.md) | [19.1](/filings/0001641172-25-024894.md) |
| Current liabilities | $m | [1.4](/filings/0001493152-22-032033.md) | [2.0](/filings/0001493152-24-029642.md) | [2.4](/filings/0001493152-23-016172.md) | [2.4](/filings/0001493152-23-028496.md) | [2.2](/filings/0001493152-23-040787.md) | [3.3](/filings/0001641172-25-000804.md) | [3.5](/filings/0001493152-24-031740.md) | [4.8](/filings/0001493152-24-032966.md) | [5.9](/filings/0001493152-24-046842.md) | [6.0](/filings/0001641172-25-024894.md) | [5.5](/filings/0001641172-25-010730.md) | [5.4](/filings/0001641172-25-024894.md) |
| Total liabilities | $m | [9.9](/filings/0001493152-22-032033.md) | [10.4](/filings/0001493152-24-029642.md) | [10.6](/filings/0001493152-23-016172.md) | [10.6](/filings/0001493152-23-028496.md) | [10.6](/filings/0001493152-23-040787.md) | [10.4](/filings/0001641172-25-000804.md) | [10.9](/filings/0001493152-24-031740.md) | [16.4](/filings/0001493152-24-032966.md) | [17.7](/filings/0001493152-24-046842.md) | [17.3](/filings/0001641172-25-024894.md) | [14.8](/filings/0001641172-25-010730.md) | [14.4](/filings/0001641172-25-024894.md) |
| Long-term debt | $m | [1.2](/filings/0001493152-22-032033.md) | not reported | not reported | not reported | not reported | not reported | not reported | [3.0](/filings/0001493152-24-032966.md) | [3.0](/filings/0001493152-24-046842.md) | not reported | [2.8](/filings/0001641172-25-010730.md) | [2.6](/filings/0001641172-25-024894.md) |
| Shareholders' equity | $m | [6.8](/filings/0001493152-23-040787.md) | [5.6](/filings/0001641172-25-000804.md) | [4.5](/filings/0001493152-24-046842.md) | [3.5](/filings/0001493152-24-046842.md) | [2.6](/filings/0001493152-24-046842.md) | [2.7](/filings/0001641172-25-024894.md) | [(0.9)](/filings/0001641172-25-024894.md) | [0.7](/filings/0001641172-25-024894.md) | [(0.4)](/filings/0001493152-24-046842.md) | [0.3](/filings/0001641172-25-024894.md) | [4.1](/filings/0001641172-25-024894.md) | [4.7](/filings/0001641172-25-024894.md) |

- Cash and equivalents: us-gaap:Cash
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q4 FY2022 (2022-12-31) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(2,450) d](/filings/0001493152-23-040787.md) | [(466) d](/filings/0001493152-24-029642.md) | [(1,769)](/filings/0001493152-24-031740.md) | [(779) d](/filings/0001493152-24-032966.md) | [(763) d](/filings/0001493152-24-046842.md) | [(1,280) d](/filings/0001641172-25-000804.md) | [(373)](/filings/0001641172-25-010730.md) | [995 d](/filings/0001641172-25-024894.md) | [543 d](/filings/0001493152-24-046842.md) | [(289) d](/filings/0001641172-25-000804.md) | [(863)](/filings/0001641172-25-010730.md) | [(899) d](/filings/0001641172-25-024894.md) |
| Capital expenditure | $k | [169 d](/filings/0001493152-23-040787.md) | [1,016 d](/filings/0001493152-24-029642.md) | [939](/filings/0001493152-24-031740.md) | [102 d](/filings/0001493152-24-032966.md) | [298 d](/filings/0001493152-24-046842.md) | [132 d](/filings/0001641172-25-000804.md) | [357](/filings/0001641172-25-010730.md) | [42.0 d](/filings/0001641172-25-024894.md) | [38.4 d](/filings/0001493152-24-046842.md) | [324 d](/filings/0001641172-25-000804.md) | [32.6](/filings/0001641172-25-010730.md) | [217 d](/filings/0001641172-25-024894.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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [9,681](/filings/0001493152-23-040787.md) | [1,136](/filings/0001493152-24-031740.md) | [1,223](/filings/0001493152-24-032966.md) | [1,329](/filings/0001493152-24-046842.md) | [1,341](/filings/0001641172-25-010730.md) | [1,342](/filings/0001641172-25-024894.md) | [1,344](/filings/0001493152-24-046842.md) | [1,490](/filings/0001641172-25-010730.md) | [1,490](/filings/0001641172-25-024894.md) |

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

Shares outstanding: 11,940,000 at 2023-03-29, from the cover of the [10-K filed 2023-03-30](/filings/0001493152-23-009605.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:49 ET. No prices; not investment advice.