ReposiTrak Posts $3.51M Net Income in H1 FY2026, Up 9% from Prior Year

ReposiTrak, Inc. reported net income of $3.51 million for the six months ending December 31, 2025, up 9% from $3.22 million in the same period a year earlier. The Nevada-based company posted diluted earnings per share of $0.18, compared to $0.16 in the prior-year period. Read more earnings reports.

Operating income climbed 31% to $3.71 million from $2.83 million, driven by a decline in cost of goods sold. The company's cost of goods sold fell to $1.71 million from $1.86 million in the year-ago period. Operating income for the three months ending December 31, 2025 totaled $1.82 million, up from $1.35 million in the prior-year quarter.

The company's tax expense nearly tripled to $900,000 for the six-month period from $302,000 a year earlier. For the most recent quarter alone, tax expense reached $450,000 compared to $152,000 in the prior year.

Balance Sheet Strengthens

Total assets stood at $56.31 million as of December 31, 2025, up from $55.33 million at the end of June 2025. Current assets increased to $34.97 million from $33.69 million over the same period.

Stockholders' equity rose to $49.72 million from $49.52 million at June 30, 2025. The company reduced its retained deficit to $10.26 million from $12.84 million six months earlier, reflecting the profitable first half.

Accounts receivable grew to $4.85 million from $4.13 million as of June 30, 2025. Total liabilities increased to $6.59 million from $5.81 million, with current liabilities climbing to $6.42 million from $5.53 million.

Cash Flow Declines

Cash from operations totaled $3.78 million for the six months ending December 31, 2025, down 29% from $5.33 million in the prior-year period. The company used $3.62 million in financing activities compared to $2.46 million a year earlier.

Depreciation and amortization declined to $468,000 from $585,000 in the year-ago period. For the most recent quarter, depreciation and amortization totaled $224,000, down from $305,000.

The company had 18.21 million common shares outstanding as of December 31, 2025, compared to 18.28 million at June 30, 2025. Weighted average diluted shares outstanding for the six-month period totaled 19.09 million.