Owner Scorecard


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DEFT, Defi Technologies Inc.

Defi Technologies Inc. is a publicly listed company with its Common Shares listed for trading on Cboe Canada under the symbol "DEFI", on The Nasdaq Stock Market LLC under the symbol "DEFT", and on FSE under the symbol "R9B" and with BDRs representing Common Shares listed for trading on B3 S.A.

On September 18, 2025, the Company announced that Valour launched the world's first physically backed Bitcoin staking ETP, 1Valour Bitcoin Physical Staking on the London Stock Exchange Main Market.

Latest annual: FY2025 40-F · US listing is the ordinary share
DEFT · Defi Technologies Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
$99M
+215.5% YoY
Vital signs · TTM, with 2-yr average
Revenue $99M 2-yr avg $65M
Operating margin 46.9% 2-yr avg −24.1%
ROIC 63% 2-yr avg −107%
Owner-earnings margin −135% 2-yr avg −135%
Free cash flow margin −135% 2-yr avg −135%

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What moves the needle
Where the revenue and the profit actually come from, and whether the returns are earned by a real advantage or bought with capital. The segment detail in the 10-K is where this one is settled. On its own account, the filing leans hardest on pricing power & competition, set against the numbers in what the filing emphasizes, below.

Every line is arithmetic on the company's filings, shown in full in the sections below.

II

The record

Ten years of arithmetic, read across the cycle.

Net income is the accountant's number; owner earnings is the cash an owner could take out. The walk between them, off the cash-flow statement, and whether the gap is widening or holding.

In fiscal 2025 the business reported $62M of profit but ($133M) of owner earnings: $196M less than the profit line, taken out by capital spending and the timing of cash.

FY2025
Reported net income$62M
Depreciation & amortizationnon-cash charge added back+$2K
Working capital & othertiming of cash in and out, other non-cash items−$196M
Cash from operations($133M)
Capital expenditurecash put back in to keep running and to grow−$2K
Owner earnings($133M)
Owner-earnings marginowner earnings ÷ revenue-135%

Owner earnings is the cash an owner could pull out without starving the business: operating cash less the capital it must spend to hold its position .

Much of fiscal 2025's profit didn't arrive as operating cash; it sits in “working capital & other” above. That can be a real inventory or timing swing, or profit that doesn't run through operating cash at all: a heavy tax year, equity-method earnings, or investment income booked through investing. For a year like this, owner earnings understates the cash earned; the full cash-flow statement carries the rest.

Maintenance capex is estimated as depreciation where a growing business invests above it; free cash flow is the figure the scorecard's free-cash margin reads.

III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 40-F · source on SEC EDGAR →
Material weakness in financial controls
“Material Weakness in the Company's Financial Statements We identified a material weakness in our internal control over financial reporting and restated our financial statements for the three-month periods ended June 30, 2024, and September 30, 2024 as a…”
Restated past financials
“Material Weakness in the Company's Financial Statements We identified a material weakness in our internal control over financial reporting and restated our financial statements for the three-month periods ended June 30, 2024, and September 30, 2024 as a…”

The figures below are only as sound as the controls that produced them. read the note →

Will it survive?

  • Comfortable
    Operating income $47M ÷ interest expense $5M
    What this means

    Operating profit covers interest with the kind of margin Graham wanted for a defensive holding. Necessary, not sufficient, it says solvent, not cheap.

  • Net cash, debt-free
    Cash $91M − debt $0
    What this means

    Cash and short-term investments exceed every dollar of debt by $91M, on net the company owes nothing, and can act from strength when others can't. Net debt is the leverage figure that matters: the cash is already set against the debt. Strategic or illiquid investments aren't counted here.

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

Is it a good business?

  • Not enough data
    Industry peers: median -16%
    What this means

    The filing data didn't include the inputs for this check.

  • Consumes cash
    Owner earnings ($133M) = operating cash ($133M) − maintenance capex $2K
    Industry peers: median 14%
    What this means

    What an owner could take out without starving the business: operating cash less the maintenance capital it must spend to hold its position — Buffett's owner earnings. That's -135% of revenue this year.

  • Thinly cash-backed
    Cash from ops ($133M) ÷ net income $62M

    In the filing’s words The filing discloses a material weakness in its financial controls — the reported numbers here, and the record built on them, are only as reliable as the controls that produced them.

    What this means

    How much of reported profit showed up as operating cash. Above 1× is reassuring; well below suggests earnings lean on accruals. One year is noisy, growth and working-capital swings distort it, and this is operating cash, not free cash. Watch the multi-year trend.

How is the cash used?

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

  • Investing or harvesting? 0.94×
    Maintaining
    Capex $2K ÷ depreciation $2K
    What this means

    Descriptive, not a grade. Above ~1× means investing faster than assets wear out (growth, or, sustained for years, today's earnings carrying less depreciation than tomorrow's will). Below means spending less than it's wearing out (efficiency, or a melting asset base). The ratio won't tell you which; the filings will.

Graham’s defensive tests · 0 of 2 met

Graham’s numerical criteria for the defensive investor (The Intelligent Investor, ch. 14), run on the filings. A floor of safety, not a buy signal; many fine modern businesses fail his strictest liquidity rules by design.

  • Adequate size Miss
    Revenue ≥ $2B · $99M
    What this means

    Big enough to weather a storm. Graham's 1972 floor was ~$100M of sales (≈ $700M today); we use a $2B revenue line as a conservative modern stand-in.

  • Strong liquidity Miss
    Current ratio ≥ 2× · 0.99×
    What this means

    Current assets at least twice current liabilities, near-term bills covered without touching the business. Strict by design: many cash-rich modern firms run leaner and miss it, holding their cushion in longer-dated securities.

  • Moderate price
    P/E ≤ 15 and P/E × P/B ≤ 22.5 · decided by the price
    What this means

    Graham's valuation gate, the wall he kept between a sound business and a sound investment. Three-year average earnings are $0.04/share (latest year $0.16), the averaged base the calculator's gate runs on, and book value is $0.39/share. Enter a price in “What the price implies” just below for the P/E, P/B, and whether it clears. But this is the rule Buffett outgrew: there's no hard P/E law, and a wonderful business can deserve a far richer multiple if the thesis holds, treat it as the bargain-hunter's floor, not a verdict on the price.

Does AI threaten the moat?

Low contestability

The moat is physical, regulated or balance-sheet-funded, the kind AI cuts costs within but does not contest.

In its own filing Framed as a capability

The filing positions AI as something the company uses, not something it fears.

“Partnerships and Acquisitions On December 10, 2024, the Company announced that it has signed a letter of intent to increase its holdings of Neuronomics AG (" Neuronomics "), a Swiss asset management firm specializing in quantitative trading strategies powered by artificial intell…”

AI is unlikely to contest a moat that is physical, regulated or balance-sheet-funded; here it reads more as a cost tool than a threat, and the company is using it that way.

Read from the filing's own risk factors, paired with the industry's structure under its SIC code; the durability is read above, the price below.

All figures as filed; the source filing is linked above.

Current Position

as of fiscal year-end, Dec 31, 2025

Can the business pay what it owes this year, off the freshest balance sheet: the quality of the assets, the debt actually coming due, and what a low ratio means here.

Current assets$667M
  • Cash & short-term investments$91M
  • Receivables$8M
  • Other current assets$568M
Current liabilities$672M
  • Accounts payable$24M
  • Other current liabilities$648M
Current ratio0.99×all current assets ÷ what's due · Graham looked for 2×
Quick ratio0.99×stricter: inventory excluded
Cash ratio0.14×strictest: cash alone against what's due
Working capital($5M)the cushion left after near-term bills
Cash runway0.7 yrsthe business is consuming cash; this is how long the cash on hand lasts at that rate
Deeper floors
Tangible book value$114Mequity stripped of goodwill & intangibles
Net current asset value($8M)Graham's net-net: current assets less all liabilities
Debt incl. operating leases$3M$3M of it operating leases

From the company's latest filing.

What an owner would ask, FY2025

read the 10-K →
  • Which reported numbers are a judgment call?
    Management names Revenue recognition, Contingencies as critical estimates

    each rests partly on management's judgment; the filing's note sets out the assumptionsverify →

The questions the record and the charts do not answer on their own; each carries the figure and the place to look.

Peers, Capital Markets & Asset Management

The same industry, side by side on owner economics. Each figure is a through-cycle median, so a peak or trough year can’t distort it; the group median at the foot is the line to read each against.

CompanyRevenueGross marginOp. marginROICOwner earn. margin
PWPPerella Weinberg Partners$751M-7.6%15%
DAVEDave Inc.$554M-4.2%-12%13%
WDWalker & Dunlop$320M143.4%14%149%
GEMIGemini Space Station Inc.$180M-192.5%-95%-123%
DEFTDefi Technologies Inc.$99M46.9%63%-135%
GPGIGPGI Inc.$60M53%30.4%-3%27%
GREELGreenidge Generation Holdings Inc.$59M-16.2%-193%
FWDIForward Industries Inc.$18M20%-3.9%-21%-1%
Group median-4.0%-12%13%
IV

The price

What a price has to assume.

What the price implies

reverse-DCF

Enter the US price, in dollars: the NYSE/Nasdaq quote you hold. Defi Technologies Inc.'s US listing is the ordinary share itself. The record tables elsewhere on this page remain as filed.

Defi Technologies Inc. is profitable, but owner earnings are negative this year because capital spending currently outruns operating cash, a build-out, so the owner-earnings reverse-DCF has no positive base to grow. We read the price from both ends instead: type a price to see the steady-state profitability it demands, then set the mature margin you would believe and weigh the two against each other. Nothing leaves your browser unless you enter it in your notebook.

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The assumptions

Enter a price to run it.

Owner earnings it must reach
Margin the price demands
Owner-earnings margin today−135%

Two reads of one future. From your price: the owner earnings the company must reach, valued at a mature multiple and discounted back at your rate, expressed as the margin it implies on revenue grown at your rate. From your belief: the mature margin you would credit, set on the dial above. When the margin the price demands runs above the one you would believe, you are paying for a future taken on faith. For a deep cyclical at a trough, normalized through-cycle earnings are the better lens; this mode is for the genuinely unprofitable, and for the profitable business whose capital spending currently outruns its cash.

Cite: Owner Scorecard, "Defi Technologies Inc. (DEFT), the owner's record," https://ownerscorecard.com/c/DEFT, data as of 2026-07-09.

Manual order: ← DDL its page in the Manual DGNX →

Industry order: ← DBRG the Capital Markets & Asset Management chapter DGXX →