As of Jun 27, 2026, Ai Financial Corporation had total assets of $724.1 million and total liabilities of $48.4 million. Total assets were up 664.8% from a year earlier. Stockholders' equity was $668.4 million. It held $5.8 million in cash and investments against $176,000 of total debt, net cash of $5.7 million. The current ratio, current assets divided by current liabilities, was 0.60.
USD in millions, except ratios and per-share amounts. The percent under a figure is the change from the same quarter a year earlier.
| Line |
Q2 FY2026
Jun 27, 2026
|
Q1 FY2026
Mar 28, 2026
|
Q4 FY2025
Dec 27, 2025
|
Q3 FY2025
Sep 27, 2025
|
Q2 FY2025
Jun 28, 2025
|
Q1 FY2025
Mar 29, 2025
|
Q4 FY2024
Dec 28, 2024
|
Q3 FY2024
Sep 28, 2024
|
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Cash |
3
-68.1%
|
11
-2.7%
|
6
-13.3%
|
7
-15.6%
|
10
+65.9%
|
11
+17623.0%
|
7
+143440.0%
|
9
+1999.0%
|
| Short-term investments |
3
|
5
|
—
|
—
|
—
|
—
|
—
|
—
|
| Long-term investments |
—
|
—
|
—
|
—
|
—
|
—
|
0
-100.0%
|
0
-100.0%
|
| Cash and investments |
6
-38.8%
|
16
+43.6%
|
6
-13.3%
|
7
-15.6%
|
10
+54.2%
|
11
+4385.9%
|
7
+2366.3%
|
9
+1265.2%
|
| Receivables |
—
|
—
|
—
|
0
-48.5%
|
—
|
—
|
—
|
1
|
| Total current assets |
15
-55.8%
|
32
+1.3%
|
29
-14.3%
|
45
+40.5%
|
34
+9.3%
|
32
+2569.6%
|
34
+9832.4%
|
32
+6069.6%
|
| Property and equipment, net |
0
+19.0%
|
0
-97.8%
|
0
|
0
-97.5%
|
0
-98.2%
|
1
|
0
|
1
|
| Goodwill |
12
-38.9%
|
12
+5.0%
|
12
+216.9%
|
20
+160.6%
|
20
+160.6%
|
12
|
4
|
8
|
| Total assets |
724
+664.8%
|
960
+1130.2%
|
1,219
+1510.2%
|
1,640
+2090.0%
|
95
+25.6%
|
78
+319.9%
|
76
+309.7%
|
75
+117.1%
|
| Liabilities and equity | ||||||||
| Accounts payable |
4
-4.0%
|
3
+12.2%
|
5
+58.0%
|
4
+39.3%
|
4
+41.8%
|
3
+42.6%
|
3
+42.2%
|
3
+27.3%
|
| Total current liabilities |
25
-35.0%
|
39
+2.3%
|
51
+25.7%
|
56
+33.2%
|
38
-10.0%
|
38
+373.0%
|
41
+592.7%
|
42
+1590.4%
|
| Total liabilities |
48
-21.4%
|
63
+28.2%
|
60
+8.0%
|
80
+57.6%
|
62
+26.7%
|
49
+346.0%
|
56
+665.7%
|
51
+827.0%
|
| Stockholders' equity |
668
+2465.7%
|
890
+3975.8%
|
1,152
+9152.5%
|
1,553
+7578.0%
|
26
+13.6%
|
22
+478.6%
|
12
+476.3%
|
20
+39.5%
|
| Debt | ||||||||
| Long-term debt |
0
|
0
|
1
|
—
|
—
|
—
|
—
|
—
|
| Lease liabilities |
0
-16.5%
|
0
-14.4%
|
0
-8.9%
|
0
-1.7%
|
0
-34.9%
|
0
|
0
|
0
|
| Total debt |
0
+45.5%
|
0
+45.6%
|
1
+448.8%
|
0
-1.7%
|
0
-34.9%
|
0
|
0
|
0
|
| Net cash |
6
-39.9%
|
15
+43.6%
|
6
-21.4%
|
7
-15.8%
|
9
+57.0%
|
11
|
7
+2324.1%
|
9
+1246.3%
|
| Ratios | ||||||||
| Current ratio |
0.60x
|
0.82x
|
0.57x
|
0.79x
|
0.88x
|
0.83x
|
0.84x
|
0.75x
|
| Debt to equity |
0.00x
|
0.00x
|
0.00x
|
0.00x
|
0.00x
|
0.01x
|
0.01x
|
0.01x
|
| Return on equity |
-124.71%
|
-68.96%
|
-29.91%
|
2.05%
|
-69.05%
|
-35.80%
|
-60.79%
|
-99.79%
|
| Return on assets |
-115.11%
|
-63.94%
|
-28.25%
|
1.94%
|
-19.00%
|
-10.02%
|
-9.99%
|
-26.95%
|
| Book value per share |
4.78
|
7.00
|
9.11
|
12.32
|
1.27
|
1.36
|
0.81
|
1.44
|
How these figures are calculated
Quarterly columns are single-quarter amounts. When a 10-Q reports only a year-to-date total, as cash flow statements do, the quarter is that total minus the previous quarter's year-to-date total. The fourth quarter is the annual report's full year minus the first nine months. A column marked YTD is a year-to-date total, shown when the earlier report needed for the single quarter is missing. USD in millions, except ratios and per-share amounts. Cash and investments adds short-term and long-term marketable securities to cash. Debt due within a year is the borrowings that are not already in long-term debt. Total debt is those borrowings plus lease liabilities. Net cash is cash and investments minus total debt. Return on equity and return on assets divide the trailing twelve months of net income by the balance on that date. Debt to EBITDA uses the trailing twelve months of EBITDA. More on our methodology.
Company profile
- Industry
- Commodity Contracts Brokers & Dealers (SIC 6221)
- Listed as
- AIFC (Nasdaq)
- Fiscal year ends
- December 26
- Incorporated in
- NV
- Headquarters
- Las Vegas, NV
- SEC filer status
- Non-accelerated filer, Smaller reporting company
- SEC CIK
- 862861
- Former names
- ALT5 Sigma Corp (until Apr 28, 2026); JanOne Inc. (until Jun 21, 2024); APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN (until Aug 30, 2019)
Other Commodity Contracts Brokers & Dealers companies
Source: SEC EDGAR filings. This is company-reported data, not investment advice.