BIRDIE WIN CORPORATION

BRWC · Consumer Discretionary · $2.0M mkt cap · FY2025 filings · Shallow moat ·

Doesn't clear the bar

Shallow moat
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The five investor questions

Revenue & EPS trend43

2022–2025: revenue 30000.00 to 30000.00, flat; diluted EPS -0.01 to 0.00, increasing.

Pricing power100

Median gross margin 99.3% over 3y, very stable.

Returns on capital0

Median ROIC -124.2%, above the 12% hurdle in 0% of years.

Balance-sheet safety55

Net cash position — no leverage risk.

Capital discipline24

Owner earnings trend unclear, share count growing (dilution).

Price vs. owner-earnings value range

Above estimateBelow estimate
No price data
Owner earnings (normalized)
Value range / share
Conservative high estimate / share
Recent price
$0.30
Price vs. high estimate
No price data

Conservative range under moat-index@2.0.0: low end 11.1×, high end capped at 18×; 9% discount rate; high-end growth 0% (capped at 4%) using min(5y revenue CAGR, 5y diluted-EPS CAGR), clamped to 0%–4%; maintenance capex uses min(capex, D&A); abstain when D&A is unavailable. This is a disclosed model range, not intrinsic value as fact.

5 years of fundamentals

The business, in plain English

BRWC's filings don't disclose total debt in a form the methodology can use, so leverage is treated as unmeasured — never assumed to be zero.

Put together: Pricing Power is the strongest of the five filters (100/100) and Returns on Capital the weakest (0/100), which is how BRWC lands at 45/100 — a Shallow moat.

This breakdown is generated from the filed numbers and sub-scores above — no outside narrative, no estimates. Where a filing doesn’t disclose an input, the sentence that would need it is omitted instead of guessed.

FY2021–FY2025 · 5 fiscal years, normalized from BRWC’s SEC filings

RevenueSales, as filed$30000 FY2025
$0$20000202120232025
Gross marginRevenue kept after cost of goods100.0% FY2023
0%50%100%202120232025
Return on invested capitalOperating profit on the capital employed−112.0% FY2025
−100%−50%0%202120232025
Owner earningsCash an owner could take out−$17299 FY2025
−$20000−$10000$0202120232025

Gaps in a line mean that item isn’t in BRWC’s filings for that year — the series is never interpolated or estimated. The Table view lists every filed value, including operating and net margins, total debt, and share count.

Moat Score history

9 logged readings since Jul 17, 2026 · append-only, never rewritten

Moat Score over timeLast scored reading of each day, on the 0–100 scale44.5 / 100
0406080100WideNarrowShallowNo moatJul 20, 2026Jul 22, 2026

Tier changesSame-methodology crossings of the Wide / Narrow / Shallow bars

  1. Methodology upgraded moat-index@1.2.0tomoat-index@2.0.0 — readings across versions aren’t comparedJul 20, 2026

Scores are logged append-only and never overwritten — this record can’t be backfilled, which is exactly why it’s worth keeping.

Track record

How BIRDIE WIN CORPORATION’s moat rated in each of the years we can reconstruct from its filings — scored only on what was knowable at the time — and what its price and returns did afterward. The score never saw a price; the two are joined only in hindsight, for education, not as a signal.

As-of scores 20212025, one methodology version · reconstructed from filings on file each Dec 31 — never with hindsight

As-of Moat Score (dot colored by tier)Indexed price (total-return (dividends reinvested))Rated Wide-moat that year

How to read this: each dot is what the engine would have scored BRWC on that December 31; the line below is its total-return price path (dividends reinvested) in the years since.

0406080100WideNarrowShallowNo moatAs-of Moat Score62103Indexed price · log scale (2023 = 100)202120222023202420252026

Two tracks, one timeline: the score has its own 0–100 scale (top), the price its own 100-based scale (bottom) — never a shared axis. The price path is a total-return (dividends reinvested) index built from the same data the forward returns use; gaps in the score line are years with no reconstructed rating (see the table for why). The Table view carries every value.

What followed, in the years it rated Wide

In the reconstructed history shown, BRWC did not rate Wide-moat in any year, so there is no wide-moat track record to report. That absence is itself the honest answer — we don’t manufacture a comparison where the rating never earned one.

Consumer Discretionary context

#265 of 482 scored Consumer Discretionary companies, ranked by Moat Score.

Nearest peers by Moat Score

  1. #263ELVG ELVICTOR GROUP, INC.44.6 out of 100, Shallow moatShallow moat
  2. #264HSTA HESTIA INSIGHT INC.44.5 out of 100, Shallow moatShallow moat
  3. #266SVV Savers Value Village, Inc.44.4 out of 100, Shallow moatShallow moat
  4. #267DLTH DULUTH HOLDINGS INC.44.3 out of 100, Shallow moatShallow moat

Compare BRWC with its nearest peersAll Consumer Discretionary companies on the Index →

Common questions about BRWC

Does BIRDIE WIN CORPORATION have an economic moat?
Based on its FY2025 SEC filings, the Moat Index scores BIRDIE WIN CORPORATION (BRWC) 44.5 out of 100 — a Shallow moat. The five questions behind that score begin at 20% each; if exactly one genuinely lacks data, the other four weights are renormalized and disclosed. revenue and EPS trend 43, pricing power 100, returns on capital 0, balance-sheet safety 55, capital discipline 24.
How has BRWC's Moat Score changed over time?
The record logs 9 readings since Jul 17, 2026; the latest reads 44.5 out of 100 (shallow moat). No tier changes on record yet. (A methodology upgrade on Jul 20, 2026 re-based the score; readings across engine versions aren't compared.) The history is append-only — readings are only ever added, never rewritten.