INTEST CORP

INTTdata completeness 100%16 fiscal years on file
The thesis, from the filings

INTEST CORP earns about 7% on invested capital, below its ~9% cost of capital, but has diluted owners by 14% over 5 years — no moat visible in the numbers. The estimate methods put fair value between $6.18 and $28.33 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2021FY 2022FY 2023FY 2024FY 2025
Revenue$84.9M1$116.8M2$123.3M3$130.7M4$113.8M4
Net income$7.28M5$8.46M6$9.34M7$2.89M8−$2.53M8
Operating cash flow$10.8M9−$1.39M10$16.2M11$3.82M12$7.32M12
Capital expenditure$994,00013$1.37M14$1.29M15$1.32M16$1.63M16
Free cash flow (derived)$9.85M9−$2.75M10$14.9M11$2.5M12$5.68M12
Total debt$40.2M17$32.3M18$24.1M19$23M20$7.47M20
Cash & equivalents$21.2M21$13.4M22$45.3M23$19.8M24$14.2M24
Diluted shares10.7M10.9M11.8M12.2M12.2M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$84.91
your share of equity
Profit it earned you last year
−$2.07
Free cash flow it threw off
$4.66
Debt you’d be carrying
$6.12

10 shares is a claim on $84.91 of net worth that earned you −$2.07 and generated $4.66 of cash last year, against $6.12 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
7% avg · 5y
FY21 10%FY22 11%FY23 13%FY24 3%FY25 -3%

It earned about 7% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
+14% shares · 5y

Share count is up 14% over 5 years — owners have been diluted. Worth asking what they got for it. Total debt has fallen 81% — deleveraging.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $6.18 and $28.33 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$28.33
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth20.0%
  • fcfBase$5.68M
DCF · Growth Exit 5Y
$15.73
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth20.0%
  • fcfBase$5.68M
Earnings Power Value
$6.18
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$7.28M
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years20.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $15.73
The three cases
Bear0.0%$7.21
Base20.0%$15.73
Bull20.0%$15.73

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 20.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 10-K · period ending 2021-12-31 · accession 0001437749-23-007539 (RevenueFromContractWithCustomerIncludingAssessedTax)
  2. 10-K · period ending 2022-12-31 · accession 0001437749-24-009626 (RevenueFromContractWithCustomerIncludingAssessedTax)
  3. 10-K · period ending 2023-12-31 · accession 0001437749-25-007520 (RevenueFromContractWithCustomerIncludingAssessedTax)
  4. 10-K · period ending 2024-12-31 · accession 0001036262-26-000012 (RevenueFromContractWithCustomerIncludingAssessedTax)
  5. 10-K · period ending 2021-12-31 · accession 0001437749-23-007539 (NetIncomeLoss)
  6. 10-K · period ending 2022-12-31 · accession 0001437749-24-009626 (NetIncomeLoss)
  7. 10-K · period ending 2023-12-31 · accession 0001437749-25-007520 (NetIncomeLoss)
  8. 10-K · period ending 2024-12-31 · accession 0001036262-26-000012 (NetIncomeLoss)
  9. 10-K · period ending 2021-12-31 · accession 0001437749-23-007539 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K · period ending 2022-12-31 · accession 0001437749-24-009626 (NetCashProvidedByUsedInOperatingActivities)
  11. 10-K · period ending 2023-12-31 · accession 0001437749-25-007520 (NetCashProvidedByUsedInOperatingActivities)
  12. 10-K · period ending 2024-12-31 · accession 0001036262-26-000012 (NetCashProvidedByUsedInOperatingActivities)
  13. 10-K · period ending 2021-12-31 · accession 0001437749-23-007539 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 10-K · period ending 2022-12-31 · accession 0001437749-24-009626 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 10-K · period ending 2023-12-31 · accession 0001437749-25-007520 (PaymentsToAcquirePropertyPlantAndEquipment)
  16. 10-K · period ending 2024-12-31 · accession 0001036262-26-000012 (PaymentsToAcquirePropertyPlantAndEquipment)
  17. 10-K · period ending 2021-12-31 · accession 0001437749-23-007539 (LongTermDebtNoncurrent)
  18. 10-K · period ending 2022-12-31 · accession 0001437749-24-009626 (LongTermDebtNoncurrent)
  19. 10-K · period ending 2023-12-31 · accession 0001437749-25-007520 (LongTermDebtNoncurrent)
  20. 10-K · period ending 2024-12-31 · accession 0001036262-26-000012 (LongTermDebtNoncurrent)
  21. 10-K · period ending 2021-12-31 · accession 0001437749-23-007539 (CashAndCashEquivalentsAtCarryingValue)
  22. 10-K · period ending 2022-12-31 · accession 0001437749-24-009626 (CashAndCashEquivalentsAtCarryingValue)
  23. 10-K · period ending 2023-12-31 · accession 0001437749-25-007520 (CashAndCashEquivalentsAtCarryingValue)
  24. 10-K · period ending 2024-12-31 · accession 0001036262-26-000012 (CashAndCashEquivalentsAtCarryingValue)