ACU's free cash flow for Q3 2025 was $0.39. For the 2025 fiscal year, ACU's free cash flow was decreased by $ and operating cash flow was $0.06. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	4.47	3.54	4.77	4.70	4.14
Quick Ratio	1.75	1.41	1.91	2.06	1.63
Cash Ratio	0.23	0.18	0.28	0.24	0.21
Solvency Ratio	222.84	0.45	0.09	0.27	0.18
Operating Cash Flow Ratio	744.79	1.11	0.13	0.25	0.28
Short-Term Operating Cash Flow Coverage	11.53K	0.00	7.15	13.23	21.45
Net Current Asset Value	$ 41.43K	$ 40.68M	$ 20.25M	$ 27.89M	$ 16.53M
Leverage Ratios
Debt-to-Assets Ratio	0.15	0.17	0.39	0.34	0.37
Debt-to-Equity Ratio	0.22	0.26	0.81	0.63	0.77
Debt-to-Capital Ratio	0.18	0.21	0.45	0.39	0.43
Long-Term Debt-to-Capital Ratio	0.17	0.19	0.43	0.36	0.42
Financial Leverage Ratio	1.49	1.52	2.08	1.87	2.07
Debt Service Coverage Ratio	10.67	8.38	3.56	14.33	10.64
Interest Coverage Ratio	8.42	4.26	0.62	9.26	12.09
Debt to Market Cap	<0.01	0.15	0.79	0.38	0.45
Interest Debt Per Share	0.35	7.93	18.77	14.24	14.64
Net Debt to EBITDA	<0.01	0.68	5.45	2.15	3.00
Profitability Margins
Gross Profit Margin	39.64%	37.71%	32.77%	35.59%	36.34%
EBIT Margin	7.80%	13.49%	3.12%	8.84%	6.57%
EBITDA Margin	10.99%	16.13%	5.46%	11.15%	8.91%
Operating Profit Margin	7.61%	6.89%	0.76%	4.69%	6.96%
Pretax Profit Margin	6.90%	11.87%	1.89%	8.33%	5.99%
Net Profit Margin	5.56%	9.29%	1.56%	7.50%	4.94%
Continuous Operations Profit Margin	5.56%	9.29%	1.56%	7.50%	4.94%
Net Income Per EBT	80.59%	78.26%	82.85%	89.99%	82.42%
EBT Per EBIT	90.73%	172.38%	247.30%	177.68%	86.10%
Return on Assets (ROA)	4690.71%	11.92%	1.85%	9.45%	6.24%
Return on Equity (ROE)	9.87%	18.18%	3.84%	17.72%	12.91%
Return on Capital Employed (ROCE)	7353.85%	10.70%	1.04%	6.88%	10.41%
Return on Invested Capital (ROIC)	5870.63%	8.30%	0.85%	6.12%	8.49%
Return on Tangible Assets	5611.10%	14.58%	2.24%	11.16%	7.62%
Earnings Yield	5.84%	11.34%	3.93%	11.67%	8.04%
Efficiency Ratios
Receivables Turnover	4.86	7.30	5.95	5.32	6.04
Payables Turnover	13.58	9.86	12.40	13.07	13.74
Inventory Turnover	1.46K	2.15	2.06	2.19	2.06
Fixed Asset Turnover	3.18K	6.38	6.68	6.71	7.24
Asset Turnover	843.41	1.28	1.18	1.26	1.26
Working Capital Turnover Ratio	3.74	2.56	2.45	2.63	2.73
Cash Conversion Cycle	48.48	182.70	209.17	207.32	211.16
Days of Sales Outstanding	75.11	50.00	61.35	68.60	60.48
Days of Inventory Outstanding	0.25	169.72	177.25	166.66	177.26
Days of Payables Outstanding	26.88	37.03	29.43	27.94	26.57
Operating Cycle	75.36	219.73	238.60	235.25	237.73
Cash Flow Ratios
Operating Cash Flow Per Share	4.33	7.89	0.82	1.48	1.71
Free Cash Flow Per Share	1.32	6.53	-0.49	-0.35	0.94
CapEx Per Share	3.01	1.36	1.31	1.84	0.77
Free Cash Flow to Operating Cash Flow	0.30	0.83	-0.59	-0.24	0.55
Dividend Paid and CapEx Coverage Ratio	1.25	4.15	0.44	0.63	1.37
Capital Expenditure Coverage Ratio	1.44	5.81	0.63	0.81	2.23
Operating Cash Flow Coverage Ratio	643.04	1.11	0.05	0.11	0.12
Operating Cash Flow to Sales Ratio	0.11	0.15	0.01	0.03	0.03
Free Cash Flow Yield	3.59%	15.25%	-2.22%	-1.05%	3.13%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	17.33	8.82	25.46	8.57	12.44
Price-to-Sales (P/S) Ratio	0.96	0.82	0.40	0.64	0.61
Price-to-Book (P/B) Ratio	1.22K	1.60	0.98	1.52	1.61
Price-to-Free Cash Flow (P/FCF) Ratio	28.16	6.56	-45.11	-94.95	31.95
Price-to-Operating Cash Flow Ratio	8.55	5.43	26.72	22.76	17.60
Price-to-Earnings Growth (PEG) Ratio	-4.77	0.02	-0.33	0.14	0.27
Price-to-Fair Value	1.22K	1.60	0.98	1.52	1.61
Enterprise Value Multiple	8.78	5.76	12.74	7.91	9.89
Enterprise Value	139.14M	178.05M	134.98M	160.64M	144.53M
EV to EBITDA	8.68	5.76	12.74	7.91	9.89
EV to Sales	0.95	0.93	0.70	0.88	0.88
EV to Free Cash Flow	27.82	7.44	-78.82	-130.39	45.85
EV to Operating Cash Flow	8.46	6.16	46.68	31.25	25.26
Tangible Book Value Per Share	0.02	19.31	14.19	15.86	11.73
Shareholders’ Equity Per Share	0.03	26.74	22.40	22.21	18.76
Tax and Other Ratios
Effective Tax Rate	0.19	0.22	0.17	0.10	0.18
Revenue Per Share	38.39	52.31	54.98	52.45	49.06
Net Income Per Share	2.13	4.86	0.86	3.93	2.42
Tax Burden	0.81	0.78	0.83	0.90	0.82
Interest Burden	0.88	0.88	0.60	0.94	0.91
Research & Development to Revenue	0.00	0.00	0.00	0.00	<0.01
SG&A to Revenue	0.04	0.25	0.23	0.23	0.24
Stock-Based Compensation to Revenue	<0.01	0.01	<0.01	<0.01	<0.01
Income Quality	4.89	1.62	0.95	0.38	0.71

Currency in USD

Become an Expert with TipRanks Premium

What am I Missing?

Make informed decisions based on Top Analysts' activity

Know what industry insiders are buying

Get actionable alerts from top Wall Street Analysts

Find out before anyone else which stock is going to shoot up

Get powerful stock screeners & detailed portfolio analysis

Subscribe Now See Plans & Pricing