AACG
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Price to Earnings | -0.74 | -1.07 | -0.84 | -0.94 |
| Price to Sales | 0.10 | 0.16 | 0.19 | 0.16 |
| Book Value Per Common Share | 1.26 | 1.77 | 2.26 | 2.99 |
| Price to Book | 0.67 | 0.66 | 0.56 | 0.36 |
| Price to Operating Cash Flow | -8.01 | 4.13 | -2.75 | -0.99 |
| Price to Free Cash Flow | -1.15 | 5.55 | -2.47 | -0.87 |
| Enterprise Value to EBITDA |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Price to Earnings | 17.25 | -2.27 | -2.38 | 2.01 | -1.67 |
| Price to Sales | 0.61 | 0.44 | 0.57 | 0.26 | 0.36 |
| Book Value Per Common Share | 0.93 | 1.76 | 1.05 | 1.26 | 1.05 |
| Price to Book | 1.49 | 0.44 | 0.95 | 0.67 | 0.73 |
| Price to Operating Cash Flow | 63.13 | ||||
| Price to Free Cash Flow | -26.11 | ||||
| Enterprise Value to EBITDA | 22833.39 |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Earning YoY | ||||
| Revenue YoY | 20.96 | 7.16 | 2.28 | |
| EBITDA YoY | ||||
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Earning YoY | |||||
| Revenue YoY | 20.42 | 0.18 | -44.72 | 50.05 | |
| EBITDA YoY | |||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Cash Per Common Share | 1.15 | 1.93 | 1.74 | 2.42 |
| Quick Ratio | 0.15 | 0.21 | 0.21 | 0.27 |
| Current Ratio | 0.19 | 0.22 | 0.22 | 0.28 |
| Debt to Equity | 4.74 | 2.97 | 2.31 | 1.66 |
| Long-Term Debt to Equity | 0.29 | 0.19 | 0.27 | 0.25 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 3.27 | 1.09 | 1.24 | 1.16 | 1.24 |
| Quick Ratio | 0.29 | 0.09 | 0.11 | 0.15 | 0.11 |
| Current Ratio | 0.33 | 0.19 | 0.20 | 0.19 | 0.16 |
| Debt to Equity | 6.86 | 6.96 | 5.89 | 4.74 | 5.94 |
| Long-Term Debt to Equity | 0.30 | 0.26 | 0.29 | 0.29 | 0.34 |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| ROA | -7.90 | -7.50 | -10.09 | -6.63 |
| ROE | -45.32 | -29.79 | -33.37 | -17.63 |
| Gross Margin | 52.70 | 51.74 | 49.56 | 51.83 |
| Operating Margin | -16.06 | -18.72 | -27.36 | -32.83 |
| EBITDA Margin | -7.02 | -8.80 | -16.44 | -21.45 |
| Net Profit Margin | -13.47 | -15.19 | -23.16 | -16.64 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | 0.51 | -2.42 | -2.92 | 2.90 | -3.19 |
| ROE | 4.03 | -19.29 | -20.10 | 16.64 | -22.13 |
| Gross Margin | 39.19 | 50.65 | 45.51 | 63.09 | 44.60 |
| Operating Margin | -15.69 | -24.60 | -30.09 | 16.84 | -26.19 |
| EBITDA Margin | -15.69 | -24.60 | -30.09 | 23.22 | -26.19 |
| Net Profit Margin | 3.52 | -19.27 | -23.92 | 13.14 | -21.79 |
Dividends
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Dividend Yield | ||||
| Dividend Payout Ratio |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Assets | 456,927.27 | 448,939.14 | 474,464.77 | 507,175.31 |
| Current Assets | 66,639.67 | 70,444.89 | 65,262.52 | 75,407.15 |
| Cash and Short-Term Investments | 36,524.00 | 60,167.23 | 54,980.20 | 71,339.36 |
| Cash and Cash Equivalents | 36,524.00 | 60,167.23 | 54,980.20 | 71,339.36 |
| Short-Term Investments | 0 | 0 | 0 | 0 |
| Net Receivables | 17,887.21 | 4,498.96 | 6,433.20 | 1,088.58 |
| Inventory | 0 | 0 | 0 | 0 |
| Other Current Assets | 12,228.47 | 5,778.70 | 3,849.12 | 2,979.20 |
| Non-Current Assets | 390,287.59 | 378,494.25 | 409,202.25 | 431,768.16 |
| Property, Plant, Equipment Net | 74,605.85 | 53,627.23 | 70,377.52 | 78,921.39 |
| Goodwill | 196,289.49 | 196,289.49 | 196,289.49 | 194,754.96 |
| Intangible Assets | 46,236.11 | 58,886.11 | 76,119.44 | 93,352.78 |
| Long-Term Investments | 38,000.00 | 38,000.00 | 38,000.00 | 38,000.00 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | 0 | 26,739.03 |
| Liabilities | 377,281.07 | 335,965.44 | 330,950.58 | 316,275.78 |
| Current Liabilities | 354,495.41 | 314,402.50 | 292,542.51 | 267,978.61 |
| Payables and Expenses | 22,422.10 | 21,005.19 | 26,466.87 | 24,778.15 |
| Account Payables | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 22,422.10 | 21,004.11 | 26,452.04 | 24,755.37 |
| Short-Term Debt | 18,085.64 | 13,110.45 | 16,920.43 | 17,351.43 |
| Other Current Liabilities | 313,987.66 | 280,286.86 | 249,155.21 | 225,849.03 |
| Non-Current Liabilities | 22,785.66 | 21,562.94 | 38,408.07 | 48,297.16 |
| Long-Term Debt | 17,120.84 | 9,496.42 | 19,528.76 | 23,365.84 |
| Other Non-Current Liabilities | 5,664.82 | 12,066.51 | 18,879.30 | 24,931.32 |
| Equity | 79,646.19 | 112,973.71 | 143,514.19 | 190,899.53 |
| Shareholders Equity | 79,710.45 | 113,037.87 | 143,099.33 | 187,769.09 |
| Capital Stock | 4,755.62 | 4,730.13 | 4,720.15 | 4,720.15 |
| Share Premium | 547,915.00 | 545,222.46 | 542,058.09 | 540,583.56 |
| Retained Earnings | -427,806.95 | -391,709.17 | -358,048.93 | -310,156.02 |
| Treasury Shares | 8,201.05 | 8,201.05 | 8,626.89 | 9,818.75 |
| Accumulated Other Comprehensive Income | -36,952.18 | -37,004.51 | -37,003.08 | -37,559.85 |
| Minority Interest | -64.26 | -64.16 | 414.86 | 3,130.44 |
| Debt | 35,206.49 | 22,606.87 | 36,449.19 | 40,717.27 |
| Common Shares Outstanding | 63,249.10 | 64,000.26 | 63,244.34 | 62,753.84 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Revenues | 268,060.16 | 221,618.97 | 206,820.87 | 202,209.46 |
| Cost Of Revenue | 126,795.21 | 106,961.76 | 104,315.86 | 97,413.91 |
| Non-Interest Expense | 180,780.86 | 151,554.10 | 152,317.31 | 159,405.51 |
| Gross Profit | 141,264.95 | 114,657.21 | 102,505.02 | 104,795.55 |
| Operating Expenses | 184,309.11 | 156,153.11 | 159,091.58 | 171,185.03 |
| Selling, General and Administrative Expenses | 180,780.86 | 151,554.10 | 152,317.31 | 159,405.51 |
| Research and Development Expenses | 3,703.18 | 4,629.88 | 6,790.79 | 11,801.55 |
| Other Operating Expenses | -174.93 | -30.86 | -16.52 | -22.02 |
| Operating Income | -43,044.16 | -41,495.90 | -56,586.56 | -66,389.48 |
| EBT | -42,499.56 | -40,522.25 | -54,515.61 | -37,949.69 |
| Income Tax | -6,401.69 | -6,811.71 | -5,921.38 | -1,539.58 |
| Net Income Including Non-Controlling Interests | -36,097.87 | -33,710.54 | -48,594.23 | -36,410.12 |
| Net Income Non-Controlling Interests | 0.10 | 50.30 | 701.32 | 2,760.52 |
| Net Income | -36,097.78 | -33,660.25 | -47,892.91 | -33,649.59 |
| EBIT | -43,044.16 | -41,495.90 | -56,586.56 | -66,389.48 |
| Deprecation and Amortization | 24,226.47 | 21,984.38 | 22,590.67 | 23,025.48 |
| EBITDA | -18,817.68 | -19,511.52 | -33,995.90 | -43,364.00 |
| EPS | -0.00 | -0.00 | -0.00 | -0.00 |
| Diluted EPS | -0.00 | -0.00 | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 31,664.72 | 31,166.89 | 31,508.49 | 29,517.19 |
| Average Shares Outstanding Diluted | 31,664.72 | 31,166.89 | 31,508.49 | 29,517.19 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Operating Cash Flow | -3,345.17 | 8,751.47 | -14,613.89 | -31,833.69 |
| Operating Net Income | -36,097.87 | -33,710.54 | -48,594.23 | -36,410.12 |
| Deprecation and Amortization | 24,226.47 | 21,984.38 | 22,590.67 | 23,025.48 |
| Deferred Income Tax | -6,401.69 | -6,812.79 | -6,052.02 | -1,562.36 |
| Share Based Compensation | 2,811.73 | 3,068.04 | 1,459.76 | 1,039.97 |
| Change in Working Capital | 11,739.02 | 24,225.50 | 17,291.94 | 9,377.37 |
| Other Operating Activities | 377.17 | -3.12 | -1,310.00 | -27,304.03 |
| Investing Cash Flow | -20,256.73 | -3,966.49 | -2,490.10 | -10,028.99 |
| Capital Expenditure | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | -19,968.85 | -2,225.25 | -1,612.33 | -4,429.10 |
| Net Purchase/Sale of Investments Net | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Business | -287.88 | -1,741.23 | -877.77 | -5,599.89 |
| Other Investing Activities | 0 | 0 | 0 | 0.00 |
| Financing Cash Flow | -93.70 | 403.44 | 188.21 | 827.52 |
| Net Issuance/Repayment of Debt | 0 | 0 | 0 | 710.00 |
| Net Issuance/Repurchase of Equity | 0 | 0 | 0 | 0 |
| Dividends Paid | 0 | 0 | 0 | 0 |
| Other Financing Activities | 0 | 0 | 0 | 0 |
| Net Change in Cash | -23,695.60 | 5,188.43 | -16,915.78 | -41,035.16 |
| Cash at Beginning of Period | 60,167.23 | 54,980.20 | 71,339.36 | 112,723.43 |
| Cash at End of Period | 36,524.00 | 60,167.23 | 54,980.20 | 71,339.36 |
| Free Cash Flow | -23,370.07 | 6,511.37 | -16,232.23 | -36,285.27 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 462,532.21 | 444,241.23 | 457,343.46 | 456,927.27 | 459,449.16 |
| Current Assets | 126,538.83 | 70,183.15 | 73,240.28 | 66,639.67 | 60,273.30 |
| Cash and Short-Term Investments | 96,807.26 | 34,673.60 | 39,410.93 | 36,524.00 | 39,391.13 |
| Cash and Cash Equivalents | 96,807.26 | 34,673.60 | 39,410.93 | 36,524.00 | 39,391.13 |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Net Receivables | 16,337.93 | 298.38 | 2,310.38 | 17,887.21 | 1,149.06 |
| Inventory | 0 | 0 | 0 | 0 | 0 |
| Other Current Assets | 13,393.64 | 35,211.18 | 31,518.97 | 12,228.47 | 19,733.11 |
| Non-Current Assets | 325,149.04 | 374,058.09 | 384,103.18 | 390,287.59 | 399,175.86 |
| Property, Plant, Equipment Net | 58,179.03 | 66,281.12 | 72,455.86 | 74,605.85 | 79,874.66 |
| Goodwill | 196,289.49 | 196,289.49 | 196,289.49 | 196,289.49 | 196,289.49 |
| Intangible Assets | 34,491.67 | 37,369.44 | 41,802.78 | 46,236.11 | 50,669.44 |
| Long-Term Investments | 0 | 38,000.00 | 38,000.00 | 38,000.00 | 38,000.00 |
| Non-Current Deferred Assets | 1,581.98 | 674.31 | 0 | 0 | 0 |
| Other Non-Current Assets | 34,606.87 | 35,443.72 | 0 | 0 | 0 |
| Liabilities | 403,711.47 | 388,426.53 | 390,948.95 | 377,281.07 | 393,227.47 |
| Current Liabilities | 386,132.45 | 374,192.79 | 371,709.25 | 354,495.41 | 370,991.60 |
| Payables and Expenses | 14,008.49 | 48,255.33 | 52,432.98 | 22,422.10 | 51,063.96 |
| Account Payables | 0 | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 14,008.49 | 48,255.33 | 52,432.98 | 22,422.10 | 51,063.96 |
| Short-Term Debt | 48,302.06 | 31,314.03 | 29,954.37 | 18,085.64 | 19,652.85 |
| Other Current Liabilities | 323,821.90 | 294,623.42 | 289,321.89 | 313,987.66 | 300,274.79 |
| Non-Current Liabilities | 17,579.02 | 14,233.74 | 19,239.70 | 22,785.66 | 22,235.87 |
| Long-Term Debt | 17,579.02 | 14,233.74 | 16,960.99 | 17,120.84 | 19,992.99 |
| Other Non-Current Liabilities | 0.00 | 0.00 | 2,278.71 | 5,664.82 | 2,242.88 |
| Equity | 58,820.75 | 55,814.71 | 66,394.51 | 79,646.19 | 66,221.70 |
| Shareholders Equity | 58,885.03 | 55,878.99 | 66,458.80 | 79,710.45 | 66,285.93 |
| Capital Stock | 4,764.60 | 4,764.60 | 4,758.89 | 4,755.62 | 4,733.96 |
| Share Premium | 548,711.59 | 548,183.36 | 547,992.47 | 547,915.00 | 547,865.45 |
| Retained Earnings | -449,550.59 | -451,920.03 | -441,151.59 | -427,806.95 | -441,045.98 |
| Treasury Shares | 8,201.05 | 8,201.05 | 8,201.05 | 8,201.05 | 8,201.05 |
| Accumulated Other Comprehensive Income | -36,839.53 | -36,947.90 | -36,939.93 | -36,952.18 | -37,066.45 |
| Minority Interest | -64.28 | -64.28 | -64.28 | -64.26 | -64.23 |
| Debt | 65,881.08 | 45,547.77 | 46,915.36 | 35,206.49 | 39,645.84 |
| Common Shares Outstanding | 63,509.02 | 0 | 63,249.10 | 63,249.10 | 62,947.75 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Revenues | 67,304.44 | 55,890.38 | 55,790.91 | 100,915.61 | 67,254.81 |
| Cost Of Revenue | 40,930.21 | 27,583.67 | 30,402.60 | 37,251.57 | 37,256.46 |
| Interest Income | 0 | 33.96 | 0 | 0 | 0 |
| Non-Interest Expense | 29,150.54 | 41,257.94 | 45,230.37 | 45,979.04 | 46,915.70 |
| Gross Profit | 26,374.23 | 28,306.71 | 25,388.31 | 63,664.04 | 29,998.35 |
| Operating Expenses | 36,931.83 | 42,054.42 | 42,177.91 | 46,669.78 | 47,612.95 |
| Selling, General and Administrative Expenses | 29,150.54 | 41,257.94 | 45,230.37 | 45,979.04 | 46,915.70 |
| Research and Development Expenses | 760.91 | 850.30 | 748.00 | 779.09 | 740.05 |
| Other Operating Expenses | -45.98 | -53.82 | -18.80 | -88.34 | -42.81 |
| Operating Income | -10,557.60 | -13,747.71 | -16,789.60 | 16,994.26 | -17,614.60 |
| EBT | 1,461.76 | -13,721.45 | -16,730.78 | 16,678.66 | -17,391.75 |
| Income Tax | -907.67 | -2,953.02 | -3,386.11 | 3,421.95 | -2,739.49 |
| Net Income Including Non-Controlling Interests | 2,369.44 | -10,768.43 | -13,344.67 | 13,256.71 | -14,652.27 |
| Net Income Non-Controlling Interests | 0 | 0 | 0.03 | 0.02 | 0.02 |
| Net Income | 2,369.44 | -10,768.43 | -13,344.64 | 13,256.73 | -14,652.25 |
| EBIT | -10,557.60 | -13,747.71 | -16,789.60 | 16,994.26 | -17,614.60 |
| Deprecation and Amortization | 0 | 0 | 0 | 6,440.10 | 0 |
| EBITDA | -10,557.60 | -13,747.71 | -16,789.60 | 23,434.37 | -17,614.60 |
| EPS | 0.00 | -0.00 | -0.00 | 0.00 | -0.00 |
| Diluted EPS | 0.00 | -0.00 | -0.00 | 0.00 | -0.00 |
| Average Shares Outstanding Basic | 29,617.95 | 31,671.87 | 31,772.96 | 31,563.65 | 31,700.00 |
| Average Shares Outstanding Diluted | 29,617.95 | 31,671.87 | 31,772.96 | 31,563.65 | 31,700.00 |
| Breakdown | 2024-12-31 |
|---|---|
| Operating Cash Flow | 422.09 |
| Operating Net Income | 13,239.01 |
| Deprecation and Amortization | 6,440.10 |
| Deferred Income Tax | 3,421.95 |
| Share Based Compensation | 2,042.00 |
| Change in Working Capital | -24,711.16 |
| Other Operating Activities | -9.81 |
| Investing Cash Flow | -1,432.77 |
| Capital Expenditure | 0 |
| Net Purchase/Sale of PPE | -1,432.77 |
| Net Purchase/Sale of Investments Net | 0 |
| Net Purchase/Sale of Business | 0 |
| Other Investing Activities | 0.00 |
| Financing Cash Flow | -1,970.78 |
| Net Issuance/Repayment of Debt | 0 |
| Net Issuance/Repurchase of Equity | 0 |
| Dividends Paid | 0 |
| Other Financing Activities | -1,970.78 |
| Net Change in Cash | -2,981.46 |
| Cash at Beginning of Period | 39,391.13 |
| Cash at End of Period | 36,524.00 |
| Free Cash Flow | -1,021.76 |