Five Point (FPH) Financials

$6.50 +0.09 (+1.40%)

Closing price 09/18/2025 03:59 PM Eastern

Extended Trading

$6.50 +0.00 (+0.08%)

As of 09/18/2025 04:10 PM Eastern

Annual Income Statements for Five Point

This table shows Five Point's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Net Income / (Loss) Attributable to Common Shareholders	-2.69	-33	73	-35	9.03	-0.43	6.57	-15	55	68
Consolidated Net Income / (Loss)	-3.82	-97	24	-68	22	1.09	13	-35	114	178
Net Income / (Loss) Continuing Operations	-3.82	-97	24	-68	41	1.09	13	-35	114	178
Total Pre-Tax Income	-4.37	-105	24	-59	25	2.84	13	-36	109	205
Total Operating Income	-4.37	-103	-90	-79	-40	-41	2.98	-59	26	68
Total Gross Profit	38	18	33	20	234	128	80	15	78	119
Total Revenue	36	39	139	49	3.86	154	224	43	212	238
Operating Revenue	36	39	139	49	365	154	224	43	212	238
Total Cost of Revenue	-2.86	22	107	29	131	26	144	27	134	119
Operating Cost of Revenue	-2.86	22	107	29	131	26	144	27	134	119
Total Operating Expenses	43	121	122	99	273	169	77	74	51	51
Selling, General & Admin Expense	28	121	122	99	104	84	77	55	51	51
Restructuring Charge	-	-	-	-	-	0.00	0.00	19	0.00	0.00
Total Other Income / (Expense), net	0.00	-1.30	114	20	83	44	10	23	83	137
Interest & Investment Income	0.00	-1.36	8.35	9.60	10	44	6.28	22	84	143
Other Income / (Expense), net	0.00	0.06	106	11	73	0.36	3.72	0.25	-0.78	-5.98
Income Tax Expense	-0.55	-7.89	0.00	9.18	2.45	1.74	-0.33	-1.47	-4.42	27
Net Income / (Loss) Attributable to Noncontrolling Interest	-1.14	-63	-49	-33	13	1.52	6.74	-19	58	109
Basic Earnings per Share	($0.07)	($0.89)	$1.33	($0.53)	$0.13	($0.01)	$0.09	($0.22)	$0.80	$0.98
Weighted Average Basic Shares Outstanding	73.23M	37.80M	54.01M	65.00M	-	145.96M	146.63M	147.66M	148.06M	148.46M
Diluted Earnings per Share	($0.07)	($0.89)	$0.18	($0.53)	$0.13	($0.01)	$0.09	($0.23)	$0.76	$0.96
Weighted Average Diluted Shares Outstanding	73.23M	37.80M	133.01M	65.00M	-	148.23M	222.72M	147.66M	224.36M	226.18M
Weighted Average Basic & Diluted Shares Outstanding	0.00	0.00	0.00	79.86M	-	79.23M	-	148.22M	148.29M	148.71M

This table shows Five Point's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Net Income / (Loss) Attributable to Common Shareholders	11	-4.54	24	6.60	30	2.33	15	4.76	46	23	3.32
Consolidated Net Income / (Loss)	22	-9.73	51	14	59	6.08	38	12	121	61	8.58
Net Income / (Loss) Continuing Operations	22	-9.73	51	14	59	6.08	38	12	121	61	8.58
Total Pre-Tax Income	21	-9.73	51	14	54	7.04	44	14	140	70	9.92
Total Operating Income	-5.45	-12	-2.84	11	29	-7.87	26	-0.39	50	-6.16	-12
Total Gross Profit	7.67	2.16	9.87	23	42	5.05	38	12	64	8.61	3.37
Total Revenue	17	5.70	21	66	119	9.94	51	17	160	13	7.47
Operating Revenue	17	5.70	21	66	119	9.94	51	17	160	13	7.47
Total Cost of Revenue	9.33	3.54	11	43	76	4.89	13	5.49	96	4.55	4.10
Operating Cost of Revenue	9.33	3.54	11	43	76	4.89	13	5.49	96	4.55	4.10
Total Operating Expenses	13	14	13	12	13	13	12	12	14	15	16
Selling, General & Admin Expense	13	14	13	12	13	13	12	12	14	15	16
Total Other Income / (Expense), net	26	1.86	53	2.87	25	15	18	15	90	76	22
Interest & Investment Income	27	1.88	53	1.79	27	21	18	15	90	75	22
Other Income / (Expense), net	-0.09	-0.02	-0.02	1.07	-1.81	-5.91	0.03	0.02	-0.12	0.78	0.02
Income Tax Expense	-1.49	0.01	0.01	0.00	-4.43	0.95	5.87	1.89	19	9.52	1.34
Net Income / (Loss) Attributable to Noncontrolling Interest	11	-5.20	27	7.56	29	3.76	24	7.58	74	37	5.26
Basic Earnings per Share	$0.16	($0.07)	$0.34	$0.10	$0.43	$0.03	$0.21	$0.07	$0.67	$0.33	$0.05
Weighted Average Basic Shares Outstanding	147.66M	147.94M	148.05M	148.10M	148.06M	148.29M	148.47M	148.51M	148.46M	148.75M	149.00M
Diluted Earnings per Share	$0.16	($0.07)	$0.34	$0.09	$0.40	$0.03	$0.21	$0.07	$0.65	$0.32	$0.05
Weighted Average Diluted Shares Outstanding	147.66M	147.94M	224.27M	224.55M	224.36M	225.11M	225.17M	225.80M	226.18M	228.06M	227.96M
Weighted Average Basic & Diluted Shares Outstanding	148.22M	148.43M	148.43M	148.43M	148.29M	148.59M	148.59M	148.59M	148.71M	149.09M	149.09M

This table details how cash moves in and out of Five Point's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Net Change in Cash & Equivalents	-44	-48	785	-353	-149	-49	-33	-134	222	77
Net Cash From Operating Activities	-41	-125	-58	-343	-232	-78	-81	-188	154	116
Net Cash From Continuing Operating Activities	-41	-125	-58	-343	-232	-78	-81	-188	154	116
Net Income / (Loss) Continuing Operations	-3.82	-97	24	-68	22	1.09	13	-35	114	178
Consolidated Net Income / (Loss)	-3.82	-97	24	-68	22	1.09	13	-35	114	178
Depreciation Expense	-0.18	3.04	1.51	13	21	14	26	17	20	19
Non-Cash Adjustments To Reconcile Net Income	6.89	5.70	-127	4.79	7.00	47	2.92	-11	-5.46	-14
Changes in Operating Assets and Liabilities, net	-44	-37	44	-293	-282	-141	-124	-159	26	-67
Net Cash From Investing Activities	4.39	82	-57	0.58	0.31	53	75	64	77	70
Net Cash From Continuing Investing Activities	4.39	82	-57	0.58	0.31	53	75	64	77	70
Purchase of Property, Plant & Equipment	-0.85	-1.09	-0.24	-3.11	-1.68	-2.15	-0.15	-0.08	-0.02	-0.81
Acquisitions	0.00	-	-107	-8.44	0.00	-4.17	-3.76	-0.21	0.00	0.00
Sale and/or Maturity of Investments	43	25	45	6.45	1.99	58	78	64	77	71
Net Cash From Financing Activities	-6.58	-5.04	900	-10	83	-24	-27	-9.72	-9.20	-109
Net Cash From Continuing Financing Activities	-6.58	-5.04	900	-10	83	-24	-27	-9.72	-9.20	-109
Repayment of Debt	-0.26	-5.13	-11	-5.00	-68	-13	-20	-22	-4.97	-100
Payment of Dividends	-	-	-	0.00	0.00	-4.57	-4.43	-0.44	-4.03	-7.68
Issuance of Debt	0.00	0.00	500	0.00	127	0.00	0.00	15	0.00	0.00
Other Financing Activities, net	0.00	-0.38	-6.48	-5.13	-6.04	-5.52	-2.05	-2.74	-0.20	-0.82

This table details how cash moves in and out of Five Point's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Net Change in Cash & Equivalents	45	-25	87	25	136	-121	-15	7.13	206	97	-72
Net Cash From Operating Activities	-13	-22	60	27	89	-26	-23	-18	184	57	-72
Net Cash From Continuing Operating Activities	-13	-22	60	27	89	-26	-23	-18	184	57	-72
Net Income / (Loss) Continuing Operations	22	-9.73	51	14	59	6.08	38	12	121	61	8.58
Consolidated Net Income / (Loss)	22	-9.73	51	14	59	6.08	38	12	121	61	8.58
Depreciation Expense	7.18	2.02	9.19	1.87	6.86	2.87	10	2.99	3.28	2.01	1.26
Non-Cash Adjustments To Reconcile Net Income	-29	-1.30	-2.86	-0.31	-1.00	-1.04	-1.00	-0.46	-11	1.18	-15
Changes in Operating Assets and Liabilities, net	-14	-13	2.68	11	24	-34	-71	-33	71	-7.05	-67
Net Cash From Investing Activities	62	0.07	30	0.27	47	6.25	8.28	27	29	43	-0.06
Net Cash From Continuing Investing Activities	62	0.07	30	0.27	47	6.25	8.28	27	29	43	-0.06
Purchase of Property, Plant & Equipment	-0.01	0.00	-	-	-0.02	-0.09	-0.36	-0.23	-0.13	-0.04	-0.06

This table presents Five Point's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Total Assets	2,115	2,978	2,924	3,005	2,962	2,943	2,886	2,969	3,076
Total Current Assets	62	848	496	347	298	265	132	354	431
Cash & Equivalents	62	848	496	347	298	265	132	354	431
Plant, Property, & Equipment, net	34	30	32	32	33	31	30	29	29
Total Noncurrent Assets	2,018	2,100	2,397	2,626	2,631	2,646	2,724	2,586	2,616
Long-Term Investments	418	530	533	533	443	375	332	253	185
Intangible Assets	128	128	96	80	72	51	40	25	9.04
Other Noncurrent Operating Assets	1,473	1,438	1,768	2,012	2,116	2,220	2,352	2,308	2,422
Total Liabilities & Shareholders' Equity	2,115	2,978	2,924	3,005	2,962	2,943	2,886	2,969	3,076
Total Liabilities	606	1,073	1,075	1,096	1,052	1,018	993	962	896
Total Current Liabilities	114	168	161	168	135	115	94	82	100
Accounts Payable	114	168	161	168	135	115	94	82	100
Total Noncurrent Liabilities	492	905	914	928	917	902	898	881	796
Long-Term Debt	69	561	557	616	618	619	621	622	526
Noncurrent Deferred & Payable Income Tax Liabilities	-	0.00	9.18	12	13	13	12	7.07	34
Other Noncurrent Operating Liabilities	423	339	348	301	286	270	266	251	237
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Redeemable Noncontrolling Interest	-	-	0.00	25	25	25	25	25	25
Total Equity & Noncontrolling Interests	1,508	1,906	1,849	1,884	1,885	1,900	1,868	1,982	2,155
Total Preferred & Common Equity	243	585	587	612	618	634	618	678	749
Total Common Equity	243	585	587	612	618	634	618	678	749
Common Stock	261	530	557	572	578	588	588	592	594
Retained Earnings	-15	58	34	43	42	49	33	89	157
Accumulated Other Comprehensive Income / (Loss)	-2.47	-2.46	-3.31	-2.68	-2.83	-1.95	-2.99	-2.33	-1.47
Noncontrolling Interest	1,265	1,320	1,261	1,272	1,267	1,900	1,250	1,304	1,406

This table presents Five Point's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q2 2022	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025
Period end date	6/30/2022	9/30/2022	3/31/2023	6/30/2023	9/30/2023	3/31/2024	6/30/2024	9/30/2024	3/31/2025	6/30/2025
Total Assets	2,890	2,885	2,878	2,914	2,935	2,872	2,920	2,949	3,159	3,159
Total Current Assets	128	86	107	193	218	233	217	225	528	457
Cash & Equivalents	128	86	107	193	218	233	217	225	528	457
Plant, Property, & Equipment, net	31	31	30	30	29	29	29	29	29	29
Total Noncurrent Assets	2,731	2,768	2,742	2,691	2,687	2,610	2,673	2,695	2,601	2,673
Long-Term Investments	373	367	333	302	301	246	238	211	143	160
Intangible Assets	51	46	40	32	31	23	14	12	7.80	7.33
Other Noncurrent Operating Assets	2,307	2,355	2,370	2,357	2,354	2,340	2,422	2,473	2,450	2,505
Total Liabilities & Shareholders' Equity	2,890	2,885	2,878	2,914	2,935	2,872	2,920	2,949	3,159	3,159
Total Liabilities	1,009	1,014	997	981	988	859	868	885	919	909
Total Current Liabilities	101	107	100	91	100	78	83	100	113	100
Accounts Payable	101	107	100	91	100	78	83	100	113	100
Total Noncurrent Liabilities	909	906	896	890	888	781	785	785	806	808
Long-Term Debt	620	620	621	621	622	523	524	525	527	527
Noncurrent Deferred & Payable Income Tax Liabilities	13	13	12	12	12	7.98	13	14	42	43
Other Noncurrent Operating Liabilities	276	273	264	257	255	249	248	246	238	238
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Redeemable Noncontrolling Interest	25	25	25	25	25	25	25	25	25	25
Total Equity & Noncontrolling Interests	1,855	1,846	1,857	1,908	1,921	1,988	2,027	2,039	2,215	2,225
Total Preferred & Common Equity	611	607	615	639	647	681	697	702	774	779
Total Common Equity	611	607	615	639	647	681	697	702	774	779
Common Stock	586	587	589	590	591	592	593	594	595	597
Retained Earnings	27	22	29	52	59	91	106	111	180	184
Accumulated Other Comprehensive Income / (Loss)	-1.93	-1.92	-2.96	-2.94	-2.91	-2.33	-2.32	-2.31	-1.46	-1.46
Noncontrolling Interest	1,244	1,239	1,857	1,269	1,275	1,307	1,331	1,337	1,440	1,446

This table displays calculated financial ratios and metrics derived from Five Point's official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	0.00%	10.64%	254.17%	-64.86%	-92.13%	3,882.86%	46.07%	-80.97%	395.93%	12.37%
EBITDA Growth	0.00%	-2,101.61%	117.33%	-417.60%	197.46%	-149.82%	222.20%	-227.37%	209.05%	78.35%
EBIT Growth	0.00%	-2,261.47%	115.36%	-531.52%	148.37%	-223.66%	116.39%	-974.00%	143.48%	141.91%
NOPAT Growth	0.00%	-2,262.77%	-24.35%	38.55%	35.14%	55.59%	119.23%	-1,446.79%	166.32%	114.38%
Net Income Growth	0.00%	-2,427.92%	125.04%	-380.81%	132.77%	-95.09%	1,116.64%	-361.26%	427.01%	56.21%
EPS Growth	0.00%	-1,171.43%	120.22%	-394.44%	124.53%	-107.69%	1,000.00%	-355.56%	430.43%	26.32%
Operating Cash Flow Growth	0.00%	-201.25%	53.35%	-490.43%	32.41%	66.17%	-3.72%	-131.27%	181.85%	-24.74%
Free Cash Flow Firm Growth	0.00%	0.00%	93.08%	-324.35%	11.61%	48.03%	27.30%	-63.01%	129.39%	-115.31%
Invested Capital Growth	0.00%	0.00%	-0.81%	26.49%	19.45%	8.63%	6.59%	7.66%	-1.35%	3.31%
Revenue Q/Q Growth	0.00%	0.00%	4.29%	-22.62%	-91.51%	1,753.73%	58.68%	-80.63%	92.53%	20.84%
EBITDA Q/Q Growth	0.00%	0.00%	118.93%	-221.29%	884.31%	-2,872.33%	207.30%	-233.53%	259.74%	30.15%
EBIT Q/Q Growth	0.00%	0.00%	116.85%	-303.93%	349.01%	-199.22%	112.62%	-486.85%	433.50%	56.88%
NOPAT Q/Q Growth	0.00%	0.00%	-36.50%	33.07%	34.65%	20.38%	107.50%	-464.22%	412.26%	29.33%
Net Income Q/Q Growth	0.00%	0.00%	132.81%	-297.62%	267.98%	-91.29%	143.60%	-255.56%	46.77%	53.95%
EPS Q/Q Growth	0.00%	0.00%	145.00%	-270.97%	176.47%	0.00%	0.00%	-228.57%	46.15%	35.21%
Operating Cash Flow Q/Q Growth	0.00%	0.00%	11.72%	-27.77%	34.60%	18.70%	34.91%	-100.02%	197.62%	440.80%
Free Cash Flow Firm Q/Q Growth	0.00%	0.00%	0.00%	16.38%	25.22%	16.77%	27.39%	-85.96%	384.14%	85.96%
Invested Capital Q/Q Growth	0.00%	0.00%	13.45%	6.91%	0.34%	-1.22%	-1.12%	0.61%	-1.26%	-2.97%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	108.04%	44.50%	23.33%	41.06%	6,059.97%	83.33%	35.70%	35.60%	36.72%	49.94%
EBITDA Margin	-12.78%	-254.29%	12.44%	-112.48%	1,392.38%	-17.42%	14.57%	-97.53%	21.45%	34.04%
Operating Margin	-12.28%	-262.16%	-64.43%	-160.99%	-1,030.31%	-26.85%	1.33%	-137.79%	12.40%	28.41%
EBIT Margin	-12.28%	-262.01%	11.36%	-139.55%	857.43%	-26.62%	2.99%	-137.22%	12.03%	25.90%
Profit (Net Income) Margin	-10.74%	-245.42%	17.35%	-138.69%	577.34%	0.71%	5.93%	-81.45%	53.71%	74.66%
Tax Burden Percent	87.50%	92.45%	100.00%	115.63%	90.11%	38.55%	102.50%	95.94%	104.04%	86.61%
Interest Burden Percent	100.00%	101.31%	152.72%	85.95%	74.73%	-6.94%	193.72%	61.87%	429.07%	332.83%
Effective Tax Rate	0.00%	0.00%	0.00%	0.00%	9.89%	61.45%	-2.50%	0.00%	-4.04%	13.39%
Return on Invested Capital (ROIC)	0.00%	-13.17%	-8.22%	-4.48%	-2.37%	-0.93%	0.17%	-2.08%	1.34%	2.85%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	-1.30%	-26.80%	-2.50%	-18.16%	-9.70%	-14.04%	7.31%	101.32%	-315.17%
Return on Net Nonoperating Assets (RNNOA)	0.00%	0.35%	9.64%	0.86%	3.56%	0.98%	0.53%	0.26%	4.49%	5.64%
Return on Equity (ROE)	0.00%	-12.81%	1.42%	-3.62%	1.19%	0.06%	0.69%	-1.82%	5.83%	8.48%
Cash Return on Invested Capital (CROIC)	0.00%	-213.17%	-7.41%	-27.87%	-20.10%	-9.20%	-6.22%	-9.46%	2.70%	-0.41%
Operating Return on Assets (OROA)	0.00%	-4.88%	0.62%	-2.32%	1.12%	-1.37%	0.23%	-2.01%	0.87%	2.04%
Return on Assets (ROA)	0.00%	-4.57%	0.95%	-2.30%	0.75%	0.04%	0.45%	-1.19%	3.88%	5.88%
Return on Common Equity (ROCE)	0.00%	-2.06%	0.34%	-1.13%	0.38%	0.02%	0.23%	-0.60%	1.94%	2.89%
Return on Equity Simple (ROE_SIMPLE)	0.00%	-39.77%	4.13%	-11.57%	3.64%	0.18%	2.10%	-5.63%	16.77%	23.70%
Net Operating Profit after Tax (NOPAT)	-3.06	-72	-90	-55	-36	-16	3.06	-41	27	59
NOPAT Margin	-8.59%	-183.51%	-64.43%	-112.69%	-928.37%	-10.35%	1.36%	-96.45%	12.90%	24.61%
Net Nonoperating Expense Percent (NNEP)	0.00%	-11.87%	18.58%	-1.98%	15.79%	8.77%	14.21%	-9.39%	-99.98%	318.02%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-1.65%	1.05%	2.18%
Cost of Revenue to Revenue	-8.04%	55.50%	76.67%	58.94%	3,400.83%	16.67%	64.30%	64.40%	63.28%	50.06%
SG&A Expenses to Revenue	77.40%	306.66%	87.76%	202.05%	2,685.66%	54.36%	34.37%	127.87%	24.32%	21.53%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	120.32%	306.66%	87.76%	202.05%	7,090.28%	110.18%	34.37%	173.39%	24.32%	21.53%
Earnings before Interest and Taxes (EBIT)	-4.37	-103	16	-68	33	-41	6.70	-59	25	62
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-4.55	-100	17	-55	54	-27	33	-42	45	81
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.00	0.00	0.00	1.72	1.68	1.31	1.54	0.56	0.67	0.75
Price to Tangible Book Value (P/TBV)	0.00	0.00	0.00	2.06	1.94	1.48	1.68	0.60	0.70	0.76
Price to Revenue (P/Rev)	0.00	0.00	0.00	20.63	266.72	5.27	4.35	8.09	2.15	2.36
Price to Earnings (P/E)	0.00	0.00	0.00	0.00	113.89	0.00	148.70	0.00	8.23	8.22
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	0.00%	0.00%	0.88%	0.00%	0.67%	0.00%	12.16%	12.16%
Enterprise Value to Invested Capital (EV/IC)	0.00	0.00	0.00	1.31	1.25	1.11	1.51	0.87	0.89	0.91
Enterprise Value to Revenue (EV/Rev)	0.00	0.00	0.00	36.76	534.57	12.88	12.84	41.64	8.50	7.99
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	0.00	0.00	38.39	0.00	88.13	0.00	39.65	23.48
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	0.00	62.35	0.00	429.83	0.00	70.68	30.86
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	0.00	0.00	0.00	0.00	942.28	0.00	65.92	32.48
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	11.68	16.40
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	32.75	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.05	0.29	0.30	0.32	0.32	0.32	0.33	0.31	0.24
Long-Term Debt to Equity	0.00	0.05	0.29	0.30	0.32	0.32	0.32	0.33	0.31	0.24
Financial Leverage	0.00	-0.27	-0.36	-0.34	-0.20	-0.10	-0.04	0.04	0.04	-0.02
Leverage Ratio	0.00	1.40	1.49	1.57	1.58	1.56	1.54	1.53	1.50	1.44
Compound Leverage Factor	0.00	1.42	2.28	1.35	1.18	-0.11	2.98	0.94	6.44	4.81
Debt to Total Capital	0.00%	4.40%	22.73%	23.16%	24.40%	24.43%	24.33%	24.69%	23.66%	19.43%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	4.40%	22.73%	23.16%	24.40%	24.43%	24.33%	24.69%	23.66%	19.43%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	80.20%	53.53%	52.44%	51.37%	51.13%	75.67%	50.72%	50.55%	52.87%
Common Equity to Total Capital	0.00%	15.40%	23.74%	24.40%	24.23%	24.44%	24.93%	24.59%	25.79%	27.70%
Debt to EBITDA	0.00	-0.69	32.31	-10.11	11.47	-23.08	18.94	-14.91	13.70	6.49
Net Debt to EBITDA	0.00	4.10	-47.14	8.56	-4.92	4.61	-0.64	-3.78	0.34	-1.12
Long-Term Debt to EBITDA	0.00	-0.69	32.31	-10.11	11.47	-23.08	18.94	-14.91	13.70	6.49
Debt to NOPAT	0.00	-0.96	-6.24	-10.09	-17.20	-38.84	202.48	-15.07	22.78	8.98
Net Debt to NOPAT	0.00	5.68	9.10	8.54	7.37	7.76	-6.84	-3.82	0.57	-1.55
Long-Term Debt to NOPAT	0.00	-0.96	-6.24	-10.09	-17.20	-38.84	202.48	-15.07	22.78	8.98
Altman Z-Score	0.00	0.00	0.00	0.66	0.69	0.55	0.74	0.19	0.54	0.72
Noncontrolling Interest Sharing Ratio	0.00%	83.89%	75.74%	68.77%	68.10%	67.81%	67.36%	67.20%	66.77%	65.91%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	0.00	0.55	5.06	3.08	2.07	2.20	2.30	1.40	4.33	4.30
Quick Ratio	0.00	0.55	5.06	3.08	2.07	2.20	2.30	1.40	4.33	4.30
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	0.00	-1,170	-81	-344	-304	-158	-115	-187	55	-8.42
Operating Cash Flow to CapEx	-4,896.21%	-11,424.11%	-24,026.03%	0.00%	-13,844.87%	-3,656.22%	-52,870.13%	-251,069.33%	670,100.00%	14,354.70%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.00	0.02	0.05	0.02	0.00	0.05	0.08	0.01	0.07	0.08
Accounts Receivable Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Inventory Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	0.00	1.14	4.35	1.60	0.12	4.72	6.99	1.38	7.13	8.12
Accounts Payable Turnover	0.00	0.19	0.76	0.18	0.80	0.17	1.15	0.26	1.52	1.31
Days Sales Outstanding (DSO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Inventory Outstanding (DIO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Payable Outstanding (DPO)	0.00	1,905.68	480.92	2,077.94	457.54	2,159.26	317.09	1,392.56	239.83	278.80
Cash Conversion Cycle (CCC)	0.00	-1,905.68	-480.92	-2,077.94	-457.54	-2,159.26	-317.09	-1,392.56	-239.83	-278.80
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	0.00	1,097	1,089	1,377	1,645	1,787	1,904	2,050	2,023	2,090
Invested Capital Turnover	0.00	0.07	0.13	0.04	0.00	0.09	0.12	0.02	0.10	0.12
Increase / (Decrease) in Invested Capital	0.00	1,097	-8.88	288	268	142	118	146	-28	67
Enterprise Value (EV)	0.00	0.00	0.00	1,801	2,062	1,979	2,881	1,778	1,800	1,902
Market Capitalization	0.00	0.00	0.00	1,011	1,029	810	977	346	456	562
Book Value per Share	$0.00	$6.43	$10.84	$4.03	$4.13	$4.17	$4.25	$4.17	$4.57	$5.04
Tangible Book Value per Share	$0.00	$3.05	$8.48	$3.37	$3.59	$3.68	$3.90	$3.90	$4.40	$4.98
Total Capital	0.00	1,578	2,466	2,406	2,525	2,528	2,544	2,514	2,629	2,706
Total Debt	0.00	69	561	557	616	618	619	621	622	526
Total Long-Term Debt	0.00	69	561	557	616	618	619	621	622	526
Net Debt	0.00	-411	-818	-472	-264	-123	-21	157	16	-90
Capital Expenditures (CapEx)	0.85	1.09	0.24	-2.58	1.68	2.15	0.15	0.08	0.02	0.81
Debt-free, Cash-free Net Working Capital (DFCFNWC)	0.00	-114	-168	-161	-168	-135	-115	-94	-82	-100
Debt-free Net Working Capital (DFNWC)	0.00	-52	681	335	179	163	150	37	272	331
Net Working Capital (NWC)	0.00	-52	681	335	179	163	150	37	272	331
Net Nonoperating Expense (NNE)	0.76	24	-114	13	-58	-17	-10	-6.41	-86	-119
Net Nonoperating Obligations (NNO)	0.00	-411	-817	-472	-264	-123	-21	157	16	-90
Total Depreciation and Amortization (D&A)	-0.18	3.04	1.51	13	21	14	26	17	20	19
Debt-free, Cash-free Net Working Capital to Revenue	0.00%	-289.78%	-120.22%	-328.92%	-4,348.22%	-88.10%	-51.42%	-221.17%	-38.56%	-42.15%
Debt-free Net Working Capital to Revenue	0.00%	-131.52%	488.31%	682.90%	4,644.08%	105.98%	66.89%	87.47%	128.54%	138.94%
Net Working Capital to Revenue	0.00%	-131.52%	488.31%	682.90%	4,644.08%	105.98%	66.89%	87.47%	128.54%	138.94%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.07)	($0.89)	$1.33	($0.53)	$0.13	($0.01)	$0.09	($0.22)	$0.80	$0.98
Adjusted Weighted Average Basic Shares Outstanding	73.23M	75.59M	54.01M	65.00M	66.26M	66.72M	0.00	147.66M	148.06M	148.46M
Adjusted Diluted Earnings per Share	($0.07)	($0.89)	$0.18	($0.53)	$0.13	($0.01)	$0.09	($0.23)	$0.76	$0.96
Adjusted Weighted Average Diluted Shares Outstanding	73.23M	75.59M	133.01M	65.00M	145.49M	69.00M	0.00	147.66M	224.36M	226.18M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	0.00	99.09M	78.82M	79.86M	0.00	79.23M	0.00	148.22M	148.29M	148.71M
Normalized Net Operating Profit after Tax (NOPAT)	-3.06	-72	-63	-55	-94	-29	2.09	-28	18	59
Normalized NOPAT Margin	-8.59%	-183.51%	-45.10%	-112.69%	-2,443.85%	-18.80%	0.93%	-64.59%	8.68%	24.61%
Pre Tax Income Margin	-12.28%	-265.46%	17.35%	-119.95%	640.73%	1.85%	5.79%	-84.89%	51.62%	86.20%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	417.55%	33.28%	-1.25%	3.55%	4.32%
Augmented Payout Ratio	-165.31%	0.00%	10.33%	0.00%	0.00%	417.55%	33.28%	-1.25%	3.55%	4.32%

This table displays calculated financial ratios and metrics derived from Five Point's official financial filings.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-91.27%	16.68%	295.87%	327.63%	598.62%	74.27%	139.79%	-74.19%	34.55%	32.43%	-85.40%
EBITDA Growth	-97.79%	71.92%	161.52%	1,128.90%	1,991.80%	-13.68%	470.29%	-81.57%	54.49%	69.12%	-130.31%
EBIT Growth	-108.12%	67.53%	75.60%	322.08%	598.00%	-18.64%	1,003.15%	-102.92%	81.03%	60.93%	-147.20%
NOPAT Growth	-108.33%	67.69%	65.71%	383.94%	645.02%	16.17%	887.81%	-102.96%	36.31%	21.77%	-147.20%
Net Income Growth	-52.63%	73.53%	560.76%	248.55%	161.08%	162.49%	-24.39%	-12.88%	105.98%	895.99%	-77.57%
EPS Growth	-50.00%	72.00%	585.71%	228.57%	150.00%	142.86%	-38.24%	-22.22%	62.50%	966.67%	-76.19%
Operating Cash Flow Growth	-116.42%	62.67%	178.83%	165.41%	770.68%	-22.12%	-139.01%	-166.15%	106.15%	314.69%	-208.29%
Free Cash Flow Firm Growth	-217.52%	-11.93%	47.39%	100.60%	139.19%	99.68%	36.36%	-15,316.54%	-139.77%	-9,577.25%	-25.57%
Invested Capital Growth	7.66%	6.74%	2.98%	0.52%	-1.35%	-0.31%	3.01%	5.14%	3.31%	1.82%	1.85%
Revenue Q/Q Growth	10.27%	-66.46%	274.48%	208.79%	80.15%	-91.63%	415.27%	-66.77%	839.20%	-91.77%	-43.20%
EBITDA Q/Q Growth	42.02%	-682.75%	165.94%	125.19%	141.74%	-131.67%	430.81%	-92.72%	1,926.36%	-106.33%	-224.74%
EBIT Q/Q Growth	0.59%	-109.68%	75.36%	532.37%	122.91%	-149.95%	287.59%	-101.40%	13,927.42%	-110.78%	-126.63%
NOPAT Q/Q Growth	-46.61%	-39.11%	64.98%	497.56%	181.42%	-121.40%	429.09%	-101.49%	13,072.63%	-112.28%	-98.58%
Net Income Q/Q Growth	336.05%	-143.27%	619.37%	-71.99%	314.87%	-89.64%	528.42%	-67.73%	880.86%	-49.92%	-85.84%
EPS Q/Q Growth	328.57%	-143.75%	585.71%	-73.53%	344.44%	-92.50%	600.00%	-66.67%	828.57%	-50.77%	-84.38%
Operating Cash Flow Q/Q Growth	68.00%	-62.95%	375.27%	-54.44%	228.16%	-129.67%	12.07%	22.73%	1,122.66%	-69.10%	-226.27%
Free Cash Flow Firm Q/Q Growth	-30.92%	8.78%	54.94%	101.11%	8,470.01%	-100.74%	-8,888.58%	-165.97%	77.60%	-80.71%	-16.63%
Invested Capital Q/Q Growth	0.61%	0.65%	-0.22%	-0.52%	-1.26%	1.71%	3.11%	1.53%	-2.97%	0.24%	3.14%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	45.14%	37.94%	46.23%	35.24%	35.77%	50.82%	74.23%	67.75%	40.21%	65.43%	45.10%
EBITDA Margin	9.68%	-168.25%	29.63%	21.61%	28.99%	-109.75%	70.46%	15.43%	33.29%	-25.59%	-146.31%
Operating Margin	-32.04%	-203.28%	-13.31%	17.14%	24.74%	-79.18%	50.42%	-2.26%	31.32%	-46.79%	-163.47%
EBIT Margin	-32.57%	-203.65%	-13.40%	18.76%	23.22%	-138.64%	50.47%	-2.12%	31.24%	-40.90%	-163.19%
Profit (Net Income) Margin	132.35%	-170.74%	236.80%	21.48%	49.46%	61.23%	74.67%	72.50%	75.72%	460.48%	114.76%
Tax Burden Percent	107.08%	100.08%	99.99%	99.98%	108.17%	86.44%	86.70%	86.74%	86.58%	86.42%	86.48%
Interest Burden Percent	-379.47%	83.77%	-1,767.21%	114.48%	196.94%	-51.09%	170.64%	-3,939.34%	279.96%	-1,302.88%	-81.32%
Effective Tax Rate	-7.08%	0.00%	0.01%	0.02%	-8.17%	13.56%	13.30%	13.26%	13.42%	13.58%	13.52%
Return on Invested Capital (ROIC)	-0.74%	-3.10%	-0.39%	0.92%	2.78%	-7.17%	5.14%	-0.18%	3.14%	-4.70%	-13.04%
ROIC Less NNEP Spread (ROIC-NNEP)	40.80%	-4.54%	43.15%	3.06%	33.97%	4.22%	21.41%	13.03%	-204.27%	-135.39%	-198.31%
Return on Net Nonoperating Assets (RNNOA)	1.46%	-0.27%	2.78%	0.21%	1.51%	0.25%	1.05%	0.62%	3.65%	3.21%	0.95%
Return on Equity (ROE)	0.72%	-3.37%	2.39%	1.14%	4.29%	-6.93%	6.19%	0.44%	6.79%	-1.49%	-12.08%
Cash Return on Invested Capital (CROIC)	-9.46%	-7.73%	-4.23%	-0.95%	2.70%	1.80%	-0.22%	-2.85%	-0.41%	1.09%	-0.57%
Operating Return on Assets (OROA)	-0.48%	-3.05%	-0.27%	0.71%	1.68%	-10.41%	4.25%	-0.14%	2.46%	-3.27%	-10.60%
Return on Assets (ROA)	1.94%	-2.56%	4.85%	0.81%	3.58%	4.60%	6.29%	4.85%	5.96%	36.83%	7.45%
Return on Common Equity (ROCE)	0.24%	-1.10%	0.78%	0.37%	1.43%	-2.30%	2.07%	0.15%	2.32%	-0.51%	-4.15%
Return on Equity Simple (ROE_SIMPLE)	0.00%	-1.26%	8.42%	11.98%	0.00%	19.02%	16.82%	16.43%	0.00%	29.98%	25.98%
Net Operating Profit after Tax (NOPAT)	-5.83	-8.11	-2.84	11	32	-6.80	22	-0.33	43	-5.32	-11
NOPAT Margin	-34.30%	-142.30%	-13.31%	17.13%	26.76%	-68.45%	43.72%	-1.96%	27.11%	-40.43%	-141.36%
Net Nonoperating Expense Percent (NNEP)	-41.54%	1.44%	-43.54%	-2.13%	-31.19%	-11.40%	-16.27%	-13.22%	207.41%	130.69%	185.28%
Return On Investment Capital (ROIC_SIMPLE)	-0.23%	-	-	-	1.22%	-	-	-	1.62%	-0.19%	-0.38%
Cost of Revenue to Revenue	54.86%	62.06%	53.77%	64.76%	64.23%	49.18%	25.77%	32.25%	59.79%	34.57%	54.90%
SG&A Expenses to Revenue	77.18%	241.22%	59.53%	18.11%	11.03%	130.01%	23.80%	70.01%	8.90%	112.22%	208.56%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	77.18%	241.22%	59.53%	18.11%	11.03%	130.01%	23.80%	70.01%	8.90%	112.22%	208.56%
Earnings before Interest and Taxes (EBIT)	-5.54	-12	-2.86	12	28	-14	26	-0.36	50	-5.38	-12
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	1.65	-9.59	6.33	14	34	-11	36	2.63	53	-3.37	-11
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.56	0.57	0.67	0.68	0.67	0.68	0.62	0.88	0.75	1.03	1.05
Price to Tangible Book Value (P/TBV)	0.60	0.61	0.71	0.72	0.70	0.71	0.64	0.89	0.76	1.04	1.06
Price to Revenue (P/Rev)	8.09	8.04	7.21	4.01	2.15	2.15	1.77	3.13	2.36	3.29	4.15
Price to Earnings (P/E)	0.00	0.00	16.58	11.94	8.23	7.46	8.15	11.96	8.22	8.90	10.53
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	6.03%	8.37%	12.16%	13.41%	12.27%	8.36%	12.16%	11.24%	9.49%
Enterprise Value to Invested Capital (EV/IC)	0.87	1.17	0.90	0.90	0.89	0.89	0.88	0.96	0.91	1.01	1.02
Enterprise Value to Revenue (EV/Rev)	41.64	55.47	31.10	16.76	8.50	8.52	7.57	10.50	7.99	8.77	11.15
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	0.00	145.99	39.65	41.74	25.19	33.23	23.48	23.89	53.02
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	0.00	70.68	78.96	35.76	52.65	30.86	30.20	68.83
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	0.00	0.00	65.92	59.76	32.37	45.68	32.48	35.24	81.32
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	0.00	0.00	35.58	11.68	12.32	27.95	96.42	16.40	10.62	14.60
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	0.00	32.75	49.53	0.00	0.00	0.00	93.59	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.33	0.33	0.32	0.32	0.31	0.26	0.26	0.25	0.24	0.24	0.23
Long-Term Debt to Equity	0.33	0.33	0.32	0.32	0.31	0.26	0.26	0.25	0.24	0.24	0.23
Financial Leverage	0.04	0.06	0.06	0.07	0.04	0.06	0.05	0.05	-0.02	-0.02	0.00
Leverage Ratio	1.53	1.54	1.52	1.52	1.50	1.48	1.46	1.47	1.44	1.42	1.41
Compound Leverage Factor	-5.79	1.29	-26.89	1.75	2.96	-0.75	2.50	-57.80	4.04	-18.48	-1.15
Debt to Total Capital	24.69%	24.81%	24.32%	24.21%	23.66%	20.63%	20.34%	20.27%	19.43%	19.04%	18.99%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	24.69%	24.81%	24.32%	24.21%	23.66%	20.63%	20.34%	20.27%	19.43%	19.04%	18.99%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	50.72%	75.19%	50.66%	50.61%	50.55%	52.52%	52.62%	52.59%	52.87%	52.97%	52.95%
Common Equity to Total Capital	24.59%	24.56%	25.02%	25.18%	25.79%	26.85%	27.04%	27.13%	27.70%	27.99%	28.06%
Debt to EBITDA	-14.91	-36.38	-1,345.06	49.26	13.70	11.87	7.10	8.44	6.49	5.95	12.71
Net Debt to EBITDA	-3.78	-10.66	-272.47	8.09	0.34	1.00	0.93	1.44	-1.12	-1.64	-2.16
Long-Term Debt to EBITDA	-14.91	-36.38	-1,345.06	49.26	13.70	11.87	7.10	8.44	6.49	5.95	12.71
Debt to NOPAT	-15.07	-25.68	-23.65	-71.10	22.78	16.99	9.12	11.60	8.98	8.78	19.49
Net Debt to NOPAT	-3.82	-7.52	-4.79	-11.67	0.57	1.44	1.20	1.98	-1.55	-2.42	-3.31
Long-Term Debt to NOPAT	-15.07	-25.68	-23.65	-71.10	22.78	16.99	9.12	11.60	8.98	8.78	19.49
Altman Z-Score	0.25	0.23	0.35	0.40	0.54	0.49	0.52	0.59	0.71	0.83	0.81
Noncontrolling Interest Sharing Ratio	67.20%	67.40%	67.22%	67.16%	66.77%	66.74%	66.48%	66.36%	65.91%	65.78%	65.69%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.40	1.06	2.13	2.18	4.33	2.99	2.61	2.24	4.30	4.66	4.55
Quick Ratio	1.40	1.06	2.13	2.18	4.33	2.99	2.61	2.24	4.30	4.66	4.55
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-152	-138	-62	0.69	59	-0.44	-40	-106	-24	-43	-50
Operating Cash Flow to CapEx	-102,146.15%	0.00%	0.00%	0.00%	387,213.04%	-28,721.74%	-6,418.51%	-7,908.81%	144,565.35%	141,822.50%	-123,501.72%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.01	0.02	0.02	0.04	0.07	0.08	0.08	0.07	0.08	0.08	0.07
Accounts Receivable Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Inventory Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	1.38	1.42	1.96	3.67	7.13	7.31	8.33	6.69	8.12	8.24	6.73
Accounts Payable Turnover	0.26	0.24	0.35	0.65	1.52	1.52	1.58	1.00	1.31	1.24	1.19
Days Sales Outstanding (DSO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Inventory Outstanding (DIO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Payable Outstanding (DPO)	1,392.56	1,527.69	1,046.09	564.83	239.83	240.24	231.74	365.99	278.80	293.82	305.48
Cash Conversion Cycle (CCC)	-1,392.56	-1,527.69	-1,046.09	-564.83	-239.83	-240.24	-231.74	-365.99	-278.80	-293.82	-305.48
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	2,050	2,064	2,059	2,048	2,023	2,057	2,121	2,154	2,090	2,095	2,161
Invested Capital Turnover	0.02	0.02	0.03	0.05	0.10	0.10	0.12	0.09	0.12	0.12	0.09
Increase / (Decrease) in Invested Capital	146	130	60	11	-28	-6.36	62	105	67	37	39
Enterprise Value (EV)	1,778	2,413	1,849	1,843	1,800	1,840	1,860	2,068	1,902	2,115	2,201
Market Capitalization	346	350	429	441	456	464	435	617	562	794	820
Book Value per Share	$4.17	$4.15	$4.31	$4.36	$4.57	$4.59	$4.69	$4.73	$5.04	$5.21	$5.23
Tangible Book Value per Share	$3.90	$3.88	$4.09	$4.15	$4.40	$4.44	$4.60	$4.65	$4.98	$5.15	$5.18
Total Capital	2,514	2,503	2,555	2,568	2,629	2,536	2,576	2,589	2,706	2,766	2,778
Total Debt	621	621	621	622	622	523	524	525	526	527	527
Total Long-Term Debt	621	621	621	622	622	523	524	525	526	527	527
Net Debt	157	182	126	102	16	44	69	90	-90	-145	-90
Capital Expenditures (CapEx)	0.01	0.00	0.00	0.00	0.02	0.09	0.36	0.23	0.13	0.04	0.06
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-94	-100	-91	-100	-82	-78	-83	-100	-100	-113	-100
Debt-free Net Working Capital (DFNWC)	37	6.27	102	118	272	155	134	124	331	415	356
Net Working Capital (NWC)	37	6.27	102	118	272	155	134	124	331	415	356
Net Nonoperating Expense (NNE)	-28	1.62	-53	-2.86	-27	-13	-16	-13	-78	-66	-19
Net Nonoperating Obligations (NNO)	157	182	126	102	16	44	69	90	-90	-145	-90
Total Depreciation and Amortization (D&A)	7.18	2.02	9.19	1.87	6.86	2.87	10	2.99	3.28	2.01	1.26
Debt-free, Cash-free Net Working Capital to Revenue	-221.17%	-230.54%	-152.63%	-91.02%	-38.56%	-36.05%	-33.87%	-50.86%	-42.15%	-47.00%	-50.80%
Debt-free Net Working Capital to Revenue	87.47%	14.42%	172.27%	107.45%	128.54%	71.69%	54.56%	63.17%	138.94%	172.09%	180.49%
Net Working Capital to Revenue	87.47%	14.42%	172.27%	107.45%	128.54%	71.69%	54.56%	63.17%	138.94%	172.09%	180.49%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.16	($0.07)	$0.34	$0.10	$0.43	$0.03	$0.21	$0.07	$0.67	$0.33	$0.05
Adjusted Weighted Average Basic Shares Outstanding	147.66M	147.94M	148.05M	148.10M	148.06M	148.29M	148.47M	148.51M	148.46M	148.75M	149.00M
Adjusted Diluted Earnings per Share	$0.16	($0.07)	$0.34	$0.09	$0.40	$0.03	$0.21	$0.07	$0.65	$0.32	$0.05
Adjusted Weighted Average Diluted Shares Outstanding	147.66M	147.94M	224.27M	224.55M	224.36M	225.11M	225.17M	225.80M	226.18M	228.06M	227.96M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	148.22M	148.43M	148.43M	148.43M	148.29M	148.59M	148.59M	148.59M	148.71M	149.09M	149.09M
Normalized Net Operating Profit after Tax (NOPAT)	-3.81	-8.11	-2.84	11	21	-6.80	22	-0.33	43	-5.32	-11
Normalized NOPAT Margin	-22.43%	-142.30%	-13.31%	17.13%	17.32%	-68.45%	43.72%	-1.96%	27.11%	-40.43%	-141.36%
Pre Tax Income Margin	123.60%	-170.60%	236.83%	21.48%	45.73%	70.83%	86.13%	83.59%	87.46%	532.86%	132.70%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	-1.25%	-25.51%	3.67%	5.21%	3.55%	1.59%	1.76%	1.39%	4.32%	0.00%	0.00%
Augmented Payout Ratio	-1.25%	-25.51%	3.67%	5.21%	3.55%	1.59%	1.76%	1.39%	4.32%	0.00%	0.00%

Financials Breakdown Chart

Key Financial Trends

Over the past four years, Five Point Holdings, LLC (NYSE: FPH) has exhibited dynamic financial performance, with notable fluctuations in revenue, net income, cash flows, and balance sheet metrics. Below is a summary of the most significant positive, neutral, and negative trends and data points based on the company's quarterly financial statements from Q2 2022 through Q2 2025.

Growing Revenue and Gross Profit: The company's operating revenue has generally increased over time, reaching $7.47 million in Q2 2025 from $5.39 million in Q2 2022, with gross profits remaining positive and relatively stable in the more recent periods.
Positive Net Income Trends: After initial losses in early 2023, FPH has reported positive and sometimes strong net income, with $8.58 million net income reported in Q2 2025 compared to losses of $-12.3 million in Q2 2022. Positive net income attributable to common shareholders has similarly improved.
Substantial Interest & Investment Income: The company generates a significant amount of interest and investment income, which notably boosts pre-tax earnings — for example, $22.11 million in Q2 2025, which offsets operating losses in the quarter.
Strong Equity Base and Noncontrolling Interest: Total equity combined with noncontrolling interests has grown steadily, reaching over $2.22 billion as of Q2 2025, underpinning financial stability and capacity for growth.
Relatively Stable Operating Expenses Spike Followed by Normalization: Although selling, general and administrative expenses (SG&A) spiked significantly in Q2 2025 ($15.6 million) compared to prior quarters, this was offset in the larger context of improving net income.

Fluctuating Cash Flows from Operating Activities: Operating cash flow has seen significant swings, with a strong positive inflow in Q1 2025 ($56.7 million) but large negative outflows in Q2 2025 (-$71.6 million). This volatility suggests working capital and operational cash management challenges.
Consistent Capital Expenditures: Investments in property, plant, and equipment remain relatively low and steady (tens of thousands of dollars per quarter), indicating modest capital expenditure requirements in recent quarters.
Significant Non-Cash Adjustments: Large non-cash adjustments are noted in some quarters (e.g., -$14.7 million in Q2 2025), impacting cash flow reconciliation without immediate cash impact.
Stable Total Assets: Total assets hovered around $2.9 to $3.2 billion across recent quarters, suggesting no major expansions or contractions in asset base.
High Noncontrolling Interest: Noncontrolling interests make up a significant portion of equity, consistently around $1.4 billion in recent quarters, a structural element of capital that investors should be aware of.

Operating Losses Despite Revenue: The company posted operating losses in recent quarters, for example, a $12.2 million operating loss in Q2 2025, caused primarily by heavy SG&A expenses exceeding gross profits.
Volatile Net Cash From Operating Activities: Large swings in operating cash flow, from $56.7 million positive in Q1 2025 to -$71.6 million negative in Q2 2025, may signal cash flow volatility risk impacting liquidity.
Declining Cash and Equivalents: Cash and equivalents have decreased in the most recent quarter from $528.3 million in Q1 2025 to $456.6 million in Q2 2025, reflecting the recent negative cash flows from operations.
Rising Current Liabilities: Total current liabilities increased to $100.3 million as of Q2 2025, which could pressure near-term liquidity, especially combined with volatile operating cash flows.
Negative Earnings per Share Early 2023: Early 2023 showed losses at the common shareholder level with negative EPS in Q1 2023 (-$0.07), indicating earlier financial stress before recent improvements.

Summary: Five Point Holdings has demonstrated a recovery over the analyzed period, moving from losses to profitability and bolstered by strong investment income. However, its operating cash flow volatility, occasional operating losses, and significant noncontrolling interest presence suggest some operational and financial risks remain. Investors should monitor upcoming quarters for stabilization in operating cash flow and operating expenses for sustained profitability.

09/19/25 03:56 AM ETAI Generated. May Contain Errors.

Frequently Asked Questions About Five Point's Financials

When does Five Point's financial year end?

According to the most recent income statement we have on file, Five Point's fiscal year ends in December. Their fiscal year 2024 ended on December 31, 2024.

How has Five Point's net income changed over the last 9 years?

Five Point's net income appears to be on an upward trend, with a most recent value of $177.63 million in 2024, falling from -$3.82 million in 2015. The previous period was $113.72 million in 2023. See where experts think Five Point is headed by visiting Five Point's forecast page.

What is Five Point's operating income?

Five Point's total operating income in 2024 was $67.60 million, based on the following breakdown:

Total Gross Profit: $118.83 million
Total Operating Expenses: $51.23 million

How has Five Point's revenue changed over the last 9 years?

Over the last 9 years, Five Point's total revenue changed from $35.58 million in 2015 to $237.93 million in 2024, a change of 568.7%.

How much debt does Five Point have?

Five Point's total liabilities were at $896.32 million at the end of 2024, a 6.8% decrease from 2023, and a 47.8% increase since 2016.

How much cash does Five Point have?

In the past 8 years, Five Point's cash and equivalents has ranged from $62.30 million in 2016 to $848.48 million in 2017, and is currently $430.88 million as of their latest financial filing in 2024.

How has Five Point's book value per share changed over the last 9 years?

Over the last 9 years, Five Point's book value per share changed from 0.00 in 2015 to 5.04 in 2024, a change of 504.4%.

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This page (NYSE:FPH) was last updated on 9/19/2025 by MarketBeat.com Staff

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Five Point (FPH) Financials

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Five Point (FPH) Financials

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