ARCT (ARCT)

Financial Metrics & Valuation Analysis

Enterprise Valuation (TTM)

Enterprise Value-$23.67M
EV / Sales-0.52
EV / EBITDA0.35
EV / Operating Cash Flow0.40
EV / Free Cash Flow0.40

Return Metrics (TTM)

Return on Equity (ROE)-36.55%
Return on Assets (ROA)-32.06%
Return on Invested Capital (ROIC)-41.43%
Return on Capital Employed (ROCE)-42.27%

Yield Metrics

Earnings Yield-48.06%
Free Cash Flow Yield-35.97%

Balance Sheet Strength

Net Debt / EBITDA2.78
Current Ratio6.31
Working Capital$182.51M
Tangible Asset Value$191.36M
Net Current Asset Value$162.83M

Working Capital Efficiency

Days Sales Outstanding10.81
Days Payables Outstanding373.49
Operating Cycle (Days)10.81
Cash Conversion Cycle-362.68

Capital Allocation

CapEx / Revenue0.70%
CapEx / Operating Cash Flow-0.54%
R&D / Revenue216.63%
SG&A / Revenue96.07%

Fiscal Year 2025 Ratios

Audited annual results as of 2025-12-31

Margins

Gross Profit Margin95.50%
Operating Margin-111.51%
Net Profit Margin-97.86%

Solvency

Debt / Equity0.12
Quick Ratio6.64
Cash Ratio6.35

Per Share

Revenue / Share$2.45
FCF / Share-$2.71
PE Ratio-2.55