ACU (ACU)

Financial Metrics & Valuation Analysis

Enterprise Valuation (TTM)

Enterprise Value$250.10M
EV / Sales1.18
EV / EBITDA11.67
EV / Operating Cash Flow13.78
EV / Free Cash Flow29.13

Return Metrics (TTM)

Return on Equity (ROE)8.33%
Return on Assets (ROA)4.89%
Return on Invested Capital (ROIC)6.81%
Return on Capital Employed (ROCE)8.73%

Yield Metrics

Earnings Yield4.53%
Free Cash Flow Yield3.96%

Balance Sheet Strength

Net Debt / EBITDA1.56
Current Ratio3.23
Working Capital$77.52M
Tangible Asset Value$78.20M
Net Current Asset Value$32.99M

Working Capital Efficiency

Days Sales Outstanding66.80
Days Payables Outstanding40.74
Operating Cycle (Days)251.33
Cash Conversion Cycle210.59

Capital Allocation

CapEx / Revenue4.52%
CapEx / Operating Cash Flow52.71%
R&D / Revenue0.00%
SG&A / Revenue25.60%

Fiscal Year 2025 Ratios

Audited annual results as of 2025-12-31

Margins

Gross Profit Margin39.39%
Operating Margin7.49%
Net Profit Margin5.18%

Solvency

Debt / Equity0.24
Quick Ratio1.59
Cash Ratio0.16

Per Share

Revenue / Share$51.90
FCF / Share$2.00
PE Ratio14.99