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Etoiles Capital Group Co., Ltd.: 20-F filed 2026-05-14

What Etoiles Capital Group Co., Ltd. reported in its annual report (foreign private issuer) filed 2026-05-14 (fiscal FY 2025): 45 published measures, 108 facts as tagged in accession 0001213900-26-056086.

This filing

Form
20-F (annual report (foreign private issuer))
Filed
2026-05-14
Fiscal period
fiscal FY 2025
Accession
0001213900-26-056086 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Etoiles Capital Group Co., Ltd. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2025-12-318,756,855USD
At 2024-12-312,069,102USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2025-12-312,959,843USD
At 2024-12-311,180,908USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2025-12-315,797,012USD
At 2024-12-31888,194USD
At 2023-12-3131,642USD
At 2022-12-31-1,124USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2025-12-315,426,805USD
At 2024-12-311,441,024USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-153,660USD365
2024-01-01 to 2024-12-31852,499USD366
2023-01-01 to 2023-12-3132,696USD365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-910,681USD365
2024-01-01 to 2024-12-311,622,868USD366
2023-01-01 to 2023-12-3163,945USD365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2025-01-01 to 2025-12-31687,059USD365
2024-01-01 to 2024-12-3175,215USD366

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2025-01-01 to 2025-12-313,222,344USD365
2024-01-01 to 2024-12-312,525,909USD366
2023-01-01 to 2023-12-3163,863USD365

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2025-01-01 to 2025-12-313,222,344USD365
2024-01-01 to 2024-12-312,525,909USD366
2023-01-01 to 2023-12-3163,863USD365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2025-01-01 to 2025-12-315,587,091USD365
2024-01-01 to 2024-12-31-181,688USD366

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-687,059USD365
2024-01-01 to 2024-12-31-75,215USD366

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2025-12-31728,061USD
At 2024-12-31881,721USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2025-01-01 to 2025-12-3119,126,616shares365
2024-01-01 to 2024-12-3118,500,000shares366
2023-01-01 to 2023-12-3118,500,000shares365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2025-01-01 to 2025-12-3119,126,616shares365
2024-01-01 to 2024-12-3118,500,000shares366
2023-01-01 to 2023-12-3118,500,000shares365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-0.008USD/shares365
2024-01-01 to 2024-12-310.0461USD/shares366
2023-01-01 to 2023-12-310.0018USD/shares365

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-0.008USD/shares365
2024-01-01 to 2024-12-310.0461USD/shares366
2023-01-01 to 2023-12-310.0018USD/shares365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2025-01-01 to 2025-12-3194,116USD365
2024-01-01 to 2024-12-31144,417USD366
2023-01-01 to 2023-12-312,731USD365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2025-12-31658,635USD
At 2024-12-3141,932USD

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-31,908USD365
2024-01-01 to 2024-12-311,000,600USD366
2023-01-01 to 2023-12-3135,427USD365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2025-12-315,977,589USD
At 2024-12-311,768,932USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2025-12-311,368,474USD
At 2024-12-311,176,331USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2025-12-31238,973USD
At 2024-12-317,152USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2025-01-01 to 2025-12-313,254,252USD365
2024-01-01 to 2024-12-311,525,309USD366
2023-01-01 to 2023-12-3128,436USD365

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2025-12-315,426,805USD
At 2024-12-311,441,024USD
At 2023-12-3170,476USD
At 2022-12-316,455USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

PeriodValueUnitDays
At 2025-12-31394USD
At 2024-12-314,123USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2025-12-312,081,612USD
At 2024-12-3153,418USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2025-12-312,081,612USD
At 2024-12-3153,418USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2025-12-31692,227USD
At 2024-12-3175,215USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2025-12-3133,592USD
At 2024-12-3133,283USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2025-12-31200,158USD
At 2024-12-3116,812USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2025-12-31311,811USD
At 2024-12-3111,249USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2025-12-31396,887USD
At 2024-12-31958,314USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

PeriodValueUnitDays
At 2025-12-3111,354USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-59,544USD365
2024-01-01 to 2024-12-31996,916USD366
2023-01-01 to 2023-12-3135,427USD365

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-157,389USD365
2024-01-01 to 2024-12-31856,552USD366
2023-01-01 to 2023-12-3132,766USD365

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2025-01-01 to 2025-12-311,997,017USD365
2024-01-01 to 2024-12-31859,935USD366
2023-01-01 to 2023-12-3115,663USD365

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2025-01-01 to 2025-12-3150,585USD365
2024-01-01 to 2024-12-3133,134USD366

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2025-01-01 to 2025-12-3150,516USD365
2024-01-01 to 2024-12-313,770USD366

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

PeriodValueUnitDays
2025-01-01 to 2025-12-3122,880USD365
2024-01-01 to 2024-12-3186USD366

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-27,636USD365
2024-01-01 to 2024-12-31-3,684USD366

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

PeriodValueUnitDays
2025-01-01 to 2025-12-3178,257USD365
2024-01-01 to 2024-12-31148,935USD366
2023-01-01 to 2023-12-312,731USD365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

PeriodValueUnitDays
2025-01-01 to 2025-12-3115,859USD365
2024-01-01 to 2024-12-31-4,518USD366

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2025-01-01 to 2025-12-3150,516USD365
2024-01-01 to 2024-12-313,770USD366

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2025-01-01 to 2025-12-31139,420USD365
2024-01-01 to 2024-12-3145,767USD366

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-31231,821USD365
2024-01-01 to 2024-12-317,152USD366

Inspect the source

Entity
Etoiles Capital Group Co., Ltd. / CIK 0002058349
Captured
2026-09-21T17:41:00.760Z
SEC response SHA-256
85d036f54f22725ccc3c30ba00475bdb650219d70ae751d704ebff4cf6f034c8

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

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Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0002058349.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))