KUBER RESOURCES CORPORATION

KUBR · Communications · FY2024 filings · · Narrow moat ·

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Narrow moat
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The five investor questions

60

2022–2024 (latest 3 aligned FYs; v3 window cap 5): revenue $1.6M to $3.9M, increasing; diluted EPS 0.00 to 0.00, decreasing.

70

Median gross margin 71.0% over 4y, variable.

100

Median ROIC 30.2%, above the 12% hurdle in 100% of years.

100

Net cash position — no leverage risk.

36

Owner earnings changed trend unclear over up to the ten most recent annual observations.

Price vs. value if growth stopped today

A cautious baseline, not a price target: what the shares may support if normalized owner earnings simply hold steady.

Above value if growth stopped todayBelow value if growth stopped today
No price data
$633935
$0.05
$0.05
Unavailable — no recent price
No price data

This zero-growth estimate assumes trailing owner earnings persist — unreliable for declining businesses. Flag status unavailable — four adjacent recent FY revenue observations are required.

Among the current top-score group, the median current price is 255% above the zero-growth estimate across 49 of the current top 50 companies by Moat Score with both values.

Score records captured Oct 16, 2026.

Exactly which 50 companies?

FTNT, IBEX, META, MEDP, MSFT, GOOG, LULU, ANF, IDXX, TXRH, FHI, QLYS, FFIV, ADBE, LLY, MANH, CPRT, VEEV, RMD, GRMN, PCTY, EAT, UI, SSD, MNST, DOCS, LRCX, MCO, NTAP, NVDA, CORT, SFM, MPTI, ULTA, SN, ROL, CTAS, PAYC, IRMD, DECK, MORN, INTU, JKHY, TPR, LGCY, DAL, GWW, ISRG, MPWR, LOPE

Missing a usable price or zero-growth estimate: ANF.

Model details under moat-index@3.0.0: zero-growth multiple 11.1×, capped-growth comparison at no more than 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.

12 years of fundamentals

The business, in plain English

KUBER RESOURCES CORPORATION booked $3.9M of revenue in FY2024 in the Communications sector and kept 89.1% of it as gross profit — a high-margin business by that measure. After every other cost, 9.9% of each revenue dollar reached the bottom line.

Across the filed record, revenue grew from $18226 (FY2010) to $3.9M (FY2024) — about 46.8% a year compounded over 14 years.

It earned 15.4% on invested capital in the latest filed year, FY2024. Across the full 3-year measurable filed record, median ROIC was 30.2%. Over the v3 recent window (3 measurable filed years), median ROIC was 30.2%. The Returns on Capital filter above scores it 100/100.

KUBR's latest filed year, FY2024, doesn't disclose total debt in a form the methodology can use, so current leverage is treated as unmeasured — never assumed to be zero.

Put together: Returns on Capital is the strongest of the five filters (100/100) and Capital Allocation the weakest (36/100), which is how KUBR lands at 73/100 — a Narrow 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.

FY2009–FY2024 · 12 fiscal years, normalized from KUBR’s SEC filings

Sales, as filed$3.9M FY2024
$0$2M$4M2009201320212024
Revenue kept after cost of goods89.1% FY2024
0%2009201320212024
Standard ROIC or separately labeled Operating ROIC

Exact FY and FY-1 financing invested-capital inputs are required.. Current-year EBIT, tax expense, and non-zero pretax income are required for standard ROIC.

Exact FY and FY-1 financing invested-capital inputs are required.. Current-year EBIT, tax expense, and non-zero pretax income are required for standard ROIC.

Cash an owner could take out$509740 FY2024
$0$1M2009201320212024

The explained ROIC gaps have filed inputs but no meaningful positive invested-capital denominator. Other gaps mean the item is not in the 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.

Flagship explainer

How KUBER RESOURCES CORPORATION makes its money

Start with a dollar of revenue and follow what the filing says remains.

revenueBranching filed flows with values and percentages directly labeled. Missing filing concepts are omitted rather than estimated.Revenue$3.9M · 100%Cost of revenue$426587 · 11%Gross profit$3.5M · 89%Operating income$970972 · 25%Income before tax$558606 · 14%Income tax$172339 · 4%Net income$386267 · 10%As of 2024-12-31 · 1 SEC filing sourceBuy Like Buffett · buylikebuffett.com

Honest partial: the filing did not provide a normalized tag for Research and development, Selling, general and administrative; those components are omitted, not plugged.

Table alternative
Filed lineValue% of revenueSource
$3.9M100%
Cost of revenue$42658711%
$3.5M89%
$97097225%
Income before tax$55860614%
Income tax$1723394%
$38626710%
Source: · event Dec 31, 2024 · retrieved Oct 16, 2026 · annual-row source set
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Flagship explainer

What KUBER RESOURCES CORPORATION owns — and owes

KUBER RESOURCES CORPORATION's filing tags don't support a full breakdown — here's what is filed:

Table alternative
Filed lineValue% of assetsSource
Total assets$7.9M100%
Cash and equivalents$1043221%
Stockholders’ equity$4.5M57%
Source: · event Dec 31, 2024 · retrieved Oct 16, 2026 · annual-row source set

Flagship explainer

What drives KUBER RESOURCES CORPORATION’s return on equity?

ROE is five filed business factors multiplied together.

DuPont return on equity factor treeReturn on equity branches into tax burden, interest burden, operating margin, asset turnover, and the equity multiplier.Return on equity9%Tax burden69%net income ÷ pretax incomeInterest burden58%pretax ÷ operating incomeOperating margin25%operating income ÷ revenueAsset turnover0.58×revenue ÷ average assetsEquity multiplier1.57×average assets ÷ average equityAs of 2024-12-31 · 2 SEC filing sourcesBuy Like Buffett · buylikebuffett.com
DuPont source inputs
InputValueFiscal yearSource
$386267FY2024
Income before tax$558606FY2024
Operating income$970972FY2024
$3.9MFY2024
Ending assets$7.9MFY2024
Beginning assets$5.7MFY2023
$4.5MFY2024
$4.2MFY2023
Source: · event Dec 31, 2024 · retrieved Oct 16, 2026 · annual-row source set
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Flagship explainer

Where KUBER RESOURCES CORPORATION's cash went

KUBER RESOURCES CORPORATION’s filing does not supply enough provenance-matched cash-flow lines for a truthful flow chart — here’s what is filed:

Table alternative
Filed lineValue% of cash from operationsSource
Cash from operations−$82656−100%
Depreciation and amortization$435037526%
Source: · event Dec 31, 2024 · retrieved Oct 16, 2026 · annual-row source set

Curated 19-manager tier

Who reported holding KUBER RESOURCES CORPORATION

Delayed public 13F reports for 2026-Q2—not live positions, trades, or recommendations.

0 holding0 exited0 not holding0/19 resolved19 not retrieved

Named manager positions and quarter-over-quarter changes
ManagerReported positionQuarter-over-quarterFiling accession
Abrams CapitalNot retrievedComparison not retrievedFiling not retrieved
Akre CapitalNot retrievedComparison not retrievedFiling not retrieved
Baupost GroupNot retrievedComparison not retrievedFiling not retrieved
Berkshire HathawayNot retrievedComparison not retrievedFiling not retrieved
Brave Warrior AdvisorsNot retrievedComparison not retrievedFiling not retrieved
Dodge & CoxNot retrievedComparison not retrievedFiling not retrieved
First EagleNot retrievedComparison not retrievedFiling not retrieved
FundsmithNot retrievedComparison not retrievedFiling not retrieved
Gardner Russo & QuinnNot retrievedComparison not retrievedFiling not retrieved
Gates Foundation TrustNot retrievedComparison not retrievedFiling not retrieved
Mairs & PowerNot retrievedComparison not retrievedFiling not retrieved
Markel / Markel-GaynerNot retrievedComparison not retrievedFiling not retrieved
Oakmark / Harris AssociatesNot retrievedComparison not retrievedFiling not retrieved
Pershing SquareNot retrievedComparison not retrievedFiling not retrieved
Polen CapitalNot retrievedComparison not retrievedFiling not retrieved
Sequoia / Ruane CunniffNot retrievedComparison not retrievedFiling not retrieved
Southeastern Asset ManagementNot retrievedComparison not retrievedFiling not retrieved
Tweedy, BrowneNot retrievedComparison not retrievedFiling not retrieved
Yacktman Asset ManagementNot retrievedComparison not retrievedFiling not retrieved

Position size uses shares and filed value from each manager’s 13F. Portfolio weight uses the eligible long-share filing denominator. Changes compare only with the immediately preceding calendar quarter.

Source: Filing source not retrieved · event Jun 30, 2026 · retrieved Oct 16, 2026

Flagship explainer

What KUBER RESOURCES CORPORATION insiders reported

Records still being gathered — partial as of retrieval Oct 16, 2026.

Partial coverage: the incomplete Form 4 walk cannot establish no activity, an activity date, or zero counts.

Moat Score history

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

Moat Score over timeLast scored reading of each day, on the 0–100 scale73.3 / 100
0406080100WideNarrowShallowNo moatJul 17, 2026Oct 16, 2026

Breaks in the line mark methodology or normalizer upgrades — readings across versions aren’t compared, so a level shift there isn’t a change in the business.

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

  1. Normalizer upgraded unstamped (version unknown)tomoat-xbrl-normalizer@1.1.0 — readings across versions aren’t comparedJul 26, 2026
  2. Methodology upgraded moat-index@2.0.0tomoat-index@3.0.0 — readings across versions aren’t comparedJul 23, 2026
  3. 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 cannot be reconstructed retroactively, which is exactly why it’s worth keeping.

Insider activity

Form 4 reports mix P/S market or private transactions with compensation-plan mechanics. Activity casually described as “insider selling” can include compensation mechanics; awards, tax withholding, and option exercises are shown by their exact filed class here, never collapsed into “Bought” or “Sold.”

These are disclosed filing facts and arithmetic aggregates, not a signal or verdict.

This machine-readable surface covers SEC ownership filings from 2003; it does not represent earlier paper-era records.

Records still being gathered — partial as of retrieval Oct 16, 2026.

16 filings were skipped because the SEC primary document returned 404; the omission is disclosed and aggregates are withheld.

Trailing-12-month totals and the 90-day cluster result are withheld because this issuer walk is incomplete.

No reported Form 4 rows were captured for KUBR; the incomplete walk cannot establish zero activity, zero counts, or a negative cluster result.

A filing source-event date will appear when a Form 4 row is captured.

Retrieved .

Track record

How KUBER RESOURCES 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.

Point-in-time scores 2011–2025, one methodology version · reconstructed from filings on file each Dec 31 — never with hindsight

Point-in-time 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 KUBR on that December 31; the line below is its total-return price path (dividends reinvested) in the years since.

0406080100WideNarrowShallowNo moatPoint-in-time Moat Score100Indexed price · log scale 201120142017202020232025

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 indexed price path isn't available for this company yet; 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, KUBR 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.

Communications context

#6 of 136 scored Communications companies, ranked by Moat Score.

Nearest peers by Moat Score

  1. #4BUKS BUTLER NATIONAL CORP76.8 out of 100, Narrow moatNarrow moat
  2. #5FULO FULLNET COMMUNICATIONS INC75.3 out of 100, Narrow moatNarrow moat
  3. #7ACEL Accel Entertainment, Inc.71.3 out of 100, Narrow moatNarrow moat
  4. #8IDT IDT CORP70.9 out of 100, Narrow moatNarrow moat

Compare KUBR with its nearest peers →All Communications companies on the Index →

Common questions about KUBR

Does KUBER RESOURCES CORPORATION have an economic moat?
Based on its FY2024 SEC filings, the Moat Index scores KUBER RESOURCES CORPORATION (KUBR) 73.3 out of 100 — a Narrow 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 60, pricing power 70, returns on capital 100, balance-sheet safety 100, capital allocation 36.
How has KUBR's Moat Score changed over time?
The record logs 28 readings since Jul 17, 2026; the latest reads 73.3 out of 100 (narrow moat). No tier changes on record yet. (Methodology or normalizer upgrades on Jul 20, 2026, Jul 23, 2026, Jul 26, 2026 re-based the score; readings across versions aren't compared.) The history is append-only — readings are only ever added, never rewritten.