Detailed financial statements for ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG): income statement, balance sheet and cash-flow summary. Track margins, debt, liquidity and profitability trends year over year with up to 20 years of history.
ChampionsGate Acquisition Corporation operates as a Special Purpose Acquisition Company (SPAC), an entity specifically established with the primary goal of completing a significant business transaction. This could involve various forms of corporate consolidation, such as a merger, the acquisition of assets or shares, or a strategic reorganization with one or more other companies or enterprises.
Analysis Summary
Trailing-twelve-month margins: gross margin 0.0%, operating margin 0.0%, net margin 0.0%.
At the current price of $10.44, CHPG trades at a P/E of 32.47 and an ROE of 3.33%. Market capitalisation stands at $104M.
Balance sheet quality for CHPG: current ratio of 0.5, net debt of $134420. A debt-to-equity below 1.0 typically signals conservative capital structure, while a current ratio above 1.5 indicates comfortable short-term liquidity.
Cash flow quality is below average: free cash flow of -$491328 represents -42% conversion of reported net income. High conversion (above 90%) suggests earnings translate cleanly into cash; lower conversion may indicate working capital tightness or accounting timing differences.
Income Statement (10y)
| Year | 2024 | 2025 |
|---|---|---|
| Revenue | 0 | 0 |
| Cost of Revenue | 0 | 0 |
| Gross Profit | 0 | 0 |
| Research & Development | 0 | 0 |
| Selling, General & Admin | $250846 | $155904 |
| Operating Expenses | $250846 | $603185 |
| Operating Income | -$250846 | -$603185 |
| EBITDA | -$250846 | -$603185 |
| Interest Expense | 0 | 0 |
| Pre-tax Income | -$250846 | $1.2M |
| Income Tax | 0 | 0 |
| Net Income | -$250846 | $1.2M |
| EPS | $-0.03 | $0.18 |
| EPS (Diluted) | $-0.03 | $0.18 |
| Shares Outstanding (Diluted) | $8.7M | $4.4M |
Income Statement (Quarterly)
| Year | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|---|---|---|---|
| Revenue | 0 | 0 | 0 | 0 |
| Gross Profit | 0 | 0 | 0 | 0 |
| Operating Income | -$113186 | -$54282 | -$104827 | -$103331 |
| EBITDA | -$113186 | -$54282 | -$104827 | -$103331 |
| Net Income | $682288 | $680490 | $571370 | $583350 |
| EPS | $0.07 | $0.13 | $0.06 | $0.06 |
| EPS (Diluted) | $0.07 | $0.13 | $0.06 | $0.06 |
Balance Sheet (10y)
| Year | 2024 | 2025 |
|---|---|---|
| Cash & Equivalents | $3 | $17251 |
| Short-term Investments | 0 | 0 |
| Receivables | 0 | 0 |
| Inventory | 0 | 0 |
| Total Current Assets | $26003 | $90669 |
| Property, Plant & Equipment | 0 | 0 |
| Goodwill | 0 | 0 |
| Intangible Assets | 0 | 0 |
| Total Assets | $295105 | $77.0M |
| Accounts Payable | $67398 | $16567 |
| Short-term Debt | $331927 | $151671 |
| Total Current Liabilities | $489046 | $168238 |
| Long-term Debt | 0 | 0 |
| Total Liabilities | $489046 | $1.7M |
| Retained Earnings | -$250846 | -$1.6M |
| Total Equity | -$193941 | $75.3M |
| Total Debt | $331927 | $151671 |
| Net Debt | $331924 | $134420 |
| Working Capital | -$463043 | -$77569 |
Balance Sheet (Quarterly)
| Year | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|---|---|---|---|
| Cash & Equivalents | $17351 | $17251 | $16862 | $16618 |
| Total Assets | $76.3M | $77.0M | $77.6M | $78.3M |
| Total Liabilities | $1.6M | $1.7M | $1.7M | $1.9M |
| Total Equity | $74.6M | $75.3M | $75.9M | $76.5M |
| Total Debt | $93434 | $151671 | $157671 | $334815 |
Cash Flow (10y)
| Year | 2024 | 2025 |
|---|---|---|
| Net Income | -$250846 | $1.2M |
| Depreciation & Amortization | 0 | 0 |
| Stock-based Compensation | 0 | $155904 |
| Change in Working Capital | $95799 | -$44047 |
| Operating Cash Flow | -$123142 | -$491328 |
| Capital Expenditure | 0 | 0 |
| Acquisitions | 0 | 0 |
| Stock Repurchased | 0 | 0 |
| Dividends Paid | 0 | -$1.8M |
| Free Cash Flow | -$123140 | -$491328 |
Cash Flow (Quarterly)
| Year | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|---|---|---|---|
| Operating Cash Flow | -$32312 | -$58337 | -$6389 | -$177388 |
| Capital Expenditure | 0 | -$3 | 0 | 0 |
| Free Cash Flow | -$32312 | -$58340 | -$6389 | -$177388 |
| Dividends Paid | -$1.0M | -$486438 | -$676197 | -$686681 |
| Stock-based Compensation | $155904 | -$155904 | 0 | 0 |
Growth & Margins (10y)
| Year | 2024 | 2025 |
|---|---|---|
| Net Income Growth (YoY) | +568.6% | |
| EPS Growth (YoY) | +725.0% | |
| Shares Change (YoY) | -49.0% | |
| FCF Growth (YoY) | -299.0% | |
| Effective Tax Rate | -0.0% | 0.0% |
Per-Share Data (10y)
| Year | 2024 | 2025 |
|---|---|---|
| FCF Per Share | $-0.01 | $-0.11 |
| Dividends Per Share | $0.00 | $0.40 |
| Shares Outstanding (Basic) | $8.7M | $4.4M |
What to look at in Financial Services
Asset managers, brokers, fintech, exchanges. They are not banks — look at AUM, fees and FCF quality.
- 5y revenue growth — Without growth, there is no long-term value creation
- Operating margin — Good asset managers have >30% margins thanks to scalability
- ROE — Quality financial services have a consistent ROE >15%
- FCF / Net Income — Earnings quality — >90% expected in capital-light businesses
- Debt / Equity — Fintech and brokers with high D/E are time bombs in crises
- P/E vs own 5y — Asset managers have stable multiples in well-known ranges
- Dividend yield + buybacks — These businesses return a lot of capital — look at total yield (div + buybacks)
Profitability
| Return on Equity | 3.33% |
| Return on Invested Capital | -0.48% |
| Return on Assets | 3.21% |
| Gross Margin | 0.00% |
| Operating Margin | 0.00% |
| Net Margin | 0.00% |
Financial Health
| Debt / Equity | 0.00 |
| Current Ratio | 0.20 |
Key Ratios (10y)
| Year | 2024 | 2025 |
|---|---|---|
| P/E | -346.88 | 56.61 |
| P/B | -448.14 | 0.60 |
| P/S | 0.00 | 0.00 |
| Gross Margin | 0.0% | 0.0% |
| Operating Margin | 0.0% | 0.0% |
| Net Margin | 0.0% | 0.0% |
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Explore sector: Financial Services · Shell Companies
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