ZRCN Inc.

ZRCNdata completeness 75%7 fiscal years on file

Data notes: no data for concept 'totalDebt'

The thesis, from the filings

ZRCN Inc. earns about -17% on invested capital, below its ~9% cost of capital, and has bought back 29% of its shares over 5 years — no moat visible in the numbers. The estimate methods put fair value between $1.06 and $1.15 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$6,6721$30.5M2$31.5M3$28.1M3
Net income−$839,1064−$331,6174−$434,7035$51,0006−$2.89M6
Operating cash flow−$294,7297−$138,9337$1.03M8$1.18M9$2.15M9
Capital expenditure$2,28110$670,58811$582,00012$792,00012
Free cash flow (derived)−$297,0107$359,9988$602,0009$1.36M9
Total debt
Cash & equivalents$119,35713$27,92413
Diluted shares14.1M20.2M500,0009.6M10.1M

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
$3.86
your share of equity
Profit it earned you last year
−$2.87
Free cash flow it threw off
$1.35
Debt you’d be carrying

10 shares is a claim on $3.86 of net worth that earned you −$2.87 and generated $1.35 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
-17% avg · 5y
FY21 FY22 FY23 -3%FY24 -0%FY25 -47%

It earned about -17% 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
−29% shares · 5y

Share count is down 29% over 5 years — management has been buying back stock, quietly handing owners a bigger slice.

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 2 estimate methods that apply put fair value between $1.06 and $1.15 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$1.15
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$602,000
DCF · Growth Exit 5Y
$1.06
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$602,000
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
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 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $1.06
The three cases
Bear0.0%$0.85
Base5.0%$1.06
Bull10.0%$1.31

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

Default growth 5.0%= 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/A · period ending 2021-12-31 · accession 0001493152-23-011821 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 10-K · period ending 2023-03-31 · accession 0001493152-24-027905 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 10-K · period ending 2024-03-31 · accession 0001641172-25-027037 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 10-K/A · period ending 2021-12-31 · accession 0001493152-23-011821 (NetIncomeLoss)
  5. 10-K · period ending 2023-03-31 · accession 0001493152-24-027905 (ProfitLoss)
  6. 10-K · period ending 2024-03-31 · accession 0001641172-25-027037 (ProfitLoss)
  7. 10-K/A · period ending 2021-12-31 · accession 0001493152-23-011821 (NetCashProvidedByUsedInOperatingActivities)
  8. 10-K · period ending 2023-03-31 · accession 0001493152-24-027905 (NetCashProvidedByUsedInOperatingActivities)
  9. 10-K · period ending 2024-03-31 · accession 0001641172-25-027037 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K/A · period ending 2021-12-31 · accession 0001493152-23-011821 (PaymentsToAcquirePropertyPlantAndEquipment)
  11. 10-K · period ending 2023-03-31 · accession 0001493152-24-027905 (PaymentsToAcquirePropertyPlantAndEquipment)
  12. 10-K · period ending 2024-03-31 · accession 0001641172-25-027037 (PaymentsToAcquirePropertyPlantAndEquipment)
  13. 10-K/A · period ending 2021-12-31 · accession 0001493152-23-011821 (CashAndCashEquivalentsAtCarryingValue)