Investment Thesis
Advanced Oxygen Technologies exhibits severe operational dysfunction with micro-scale revenues ($23.5K) insufficient to support its balance sheet and fixed cost structure. Despite positive operating cash flow and interest coverage, the company's gross margin anomaly (115.8%), negative net income, and critically weak liquidity position (0.14x current ratio) indicate fundamental insolvency risk and inability to meet near-term obligations.
AOXY Strengths
- Positive operating cash flow of $25.1K demonstrates some cash generation capability
- Strong interest coverage ratio of 11.9x suggests manageable debt service relative to operating income
- Moderate debt-to-equity ratio of 0.31x provides some financial leverage capacity
AOXY Risks
- Critical liquidity crisis with current ratio of 0.14x indicating severe inability to cover short-term liabilities
- Nonsensical gross margin of 115.8% with revenue of only $23.5K suggests accounting irregularities or asset valuation issues
- Negative net income of -$796 and net margin of -3.4% indicate unprofitable core operations despite reported operating income
- Micro-scale revenue base ($23.5K annually) insufficient to support $670.2K asset base and ongoing operations
- Zero insider activity in past 90 days indicates potential lack of management confidence
- Long-term debt of $127K represents 30.5% of stockholders' equity, creating refinancing risk
Key Metrics to Watch
- Quarterly revenue trends and revenue quality validation
- Reconciliation of gross margin calculation and cost of goods sold accounting
- Current ratio progression and near-term debt maturity schedule
- Operating cash flow sustainability and working capital needs
- Going concern assessment in next 10-K filing
AOXY Financial Metrics
AOXY Profitability Ratios
AOXY Balance Sheet & Liquidity
AOXY 5-Year Financial Trend
5-Year Trend Summary: ADVANCED OXYGEN TECHNOLOGIES INC's revenue has remained relatively flat over the 5-year period, with a 4% decline. The most recent EPS of $0.00 indicates the company is currently unprofitable.
AOXY Growth Metrics (YoY)
AOXY Quarterly Performance
| Quarter | Revenue | Net Income | EPS |
|---|---|---|---|
| Q2 2026 | $11.7K | $677 | $0.00 |
| Q1 2026 | $10.9K | -$3.4K | $0.00 |
| Q3 2025 | $10.6K | $2.5K | $0.00 |
| Q2 2025 | $10.5K | $328 | $0.00 |
| Q1 2025 | $10.6K | -$3.1K | $0.00 |
| Q3 2024 | $10.4K | $147 | $0.00 |
| Q2 2024 | $9.4K | $328 | $0.00 |
| Q1 2024 | $9.0K | -$3.1K | $0.00 |
Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.
AOXY Capital Allocation
AOXY SEC Filings
Access official SEC EDGAR filings for ADVANCED OXYGEN TECHNOLOGIES INC (CIK: 0000352991)