ABTS
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Price to Earnings | -26.50 | -3.21 | ||
| Price to Sales | 3.65 | 24.10 | ||
| Book Value Per Common Share | 4.38 | 4.77 | 10.09 | 5.04 |
| Price to Book | 2.36 | 3.58 | ||
| Price to Operating Cash Flow | 12.78 | 23.09 | ||
| Price to Free Cash Flow | -36.04 | -5.41 | ||
| Enterprise Value to EBITDA |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| Price to Earnings | -75.24 | |||
| Price to Sales | 13.41 | 13.78 | ||
| Book Value Per Common Share | 4.10 | 4.23 | 4.38 | 4.76 |
| Price to Book | 2.22 | 0.90 | 2.36 | 1.74 |
| Price to Operating Cash Flow | ||||
| Price to Free Cash Flow | ||||
| Enterprise Value to EBITDA | 285153.98 |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Earning YoY | ||||
| Revenue YoY | 299.11 | 922.66 | -25.03 | |
| EBITDA YoY | ||||
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| Earning YoY | ||||
| Revenue YoY | -9.36 | 40.69 | ||
| EBITDA YoY | ||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Cash Per Common Share | 0.47 | 0.37 | 1.06 | 1.99 |
| Quick Ratio | 1.65 | 7.97 | 2.34 | |
| Current Ratio | 1.69 | 1.65 | 7.97 | 2.34 |
| Debt to Equity | 0.10 | 0.09 | 0.03 | 0.18 |
| Long-Term Debt to Equity |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| Cash Per Common Share | 0.04 | 0.06 | 0.47 | 0.17 |
| Quick Ratio | 0.18 | 0.83 | ||
| Current Ratio | 0.18 | 0.20 | 1.69 | 0.83 |
| Debt to Equity | 0.34 | 0.35 | 0.10 | 0.08 |
| Long-Term Debt to Equity |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| ROA | -8.19 | -102.33 | -92.33 | -35.41 |
| ROE | -8.98 | -111.43 | -94.69 | -41.72 |
| Gross Margin | 50.29 | 72.91 | -119.85 | 100.00 |
| Operating Margin | -11.42 | -747.32 | -13087.86 | -1306.77 |
| EBITDA Margin | 27.71 | -451.53 | -9277.87 | -1306.77 |
| Net Profit Margin | -13.88 | -749.63 | -13774.45 | -1249.19 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| ROA | -2.20 | -2.25 | ||
| ROE | -2.95 | -2.47 | ||
| Gross Margin | 47.12 | 112.44 | ||
| Operating Margin | -12.24 | -5.94 | ||
| EBITDA Margin | 47.03 | -5.94 | ||
| Net Profit Margin | -17.82 | -14.40 |
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 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| Dividend Yield | ||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Assets | 11,371.30 | 12,318.27 | 24,531.42 | 7,737.11 |
| Current Assets | 1,677.64 | 1,658.54 | 4,890.26 | 2,737.11 |
| Cash and Short-Term Investments | 1,118.93 | 884.20 | 2,505.29 | 2,507.40 |
| Cash and Cash Equivalents | 1,118.93 | 884.20 | 2,505.29 | 2,507.40 |
| Short-Term Investments | 0 | 0 | 0 | 0 |
| Net Receivables | 0 | 774.35 | 2,384.98 | 229.71 |
| Inventory | 0 | 0 | 0 | 0 |
| Other Current Assets | 0 | 0.00 | 0.00 | 0.00 |
| Non-Current Assets | 9,693.66 | 10,659.72 | 19,641.15 | 5,000.00 |
| Property, Plant, Equipment Net | 9,435.91 | 9,465.57 | 12,553.41 | 0 |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 257.75 | 1,194.16 | 7,087.75 | 5,000.00 |
| Long-Term Investments | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Liabilities | 990.35 | 1,005.61 | 613.46 | 1,170.10 |
| Current Liabilities | 990.35 | 1,005.61 | 613.46 | 1,170.10 |
| Payables and Expenses | 990.35 | 1,005.61 | 613.46 | 1,170.10 |
| Account Payables | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 525.06 | 0 | 0 | 328.50 |
| Short-Term Debt | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 |
| Equity | 10,380.95 | 11,312.66 | 23,917.96 | 6,567.02 |
| Shareholders Equity | 10,380.95 | 11,312.66 | 23,917.96 | 6,567.02 |
| Capital Stock | 40.60 | 40.60 | 40.60 | 24.60 |
| Share Premium | 89,290.19 | 89,290.19 | 89,290.19 | 49,306.19 |
| Retained Earnings | -78,803.38 | -77,893.72 | -65,308.47 | -43,788.36 |
| Treasury Shares | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | -146.46 | -124.41 | -104.36 | 1,024.58 |
| Minority Interest | 0 | 0 | 0 | 0 |
| Debt | 0 | 0 | 0 | 0 |
| Common Shares Outstanding | 2,370.14 | 2,370.31 | 2,370.31 | 1,303.64 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Revenues | 6,711.23 | 1,681.53 | 164.43 | 219.33 |
| Cost Of Revenue | 3,335.82 | 455.47 | 361.49 | 0 |
| Interest Income | 0 | 0 | 0 | 6.93 |
| Interest Expense | 31.79 | 18.85 | 0 | 62.00 |
| Non-Interest Expense | 2,085.52 | 1,469.40 | 2,499.61 | 0 |
| Gross Profit | 3,375.41 | 1,226.07 | -197.06 | 219.33 |
| Operating Expenses | 4,176.73 | 9,178.39 | 20,729.99 | 3,085.47 |
| Selling, General and Administrative Expenses | 2,085.52 | 1,469.40 | 2,499.61 | 0 |
| Other Operating Expenses | -535.12 | 7,272.53 | 11,965.68 | 1,903.55 |
| Operating Income | -801.33 | -7,952.32 | -20,927.05 | -2,866.14 |
| Net Non-Operating Income | 0 | 0 | 0 | 126.29 |
| EBT | -798.29 | -12,585.25 | -21,520.11 | -2,739.85 |
| Income Tax | 111.37 | 0 | 0 | 0 |
| Net Income Including Non-Controlling Interests | -931.71 | -12,605.30 | -22,649.05 | -2,739.85 |
| Net Income | -931.71 | -12,605.30 | -22,649.05 | -2,739.85 |
| EBIT | -766.50 | -12,566.40 | -21,520.11 | -2,866.14 |
| Deprecation and Amortization | 2,626.33 | 4,973.73 | 6,264.70 | 0 |
| EBITDA | 1,859.83 | -7,592.67 | -15,255.41 | -2,866.14 |
| EPS | -0.00 | -0.01 | -0.01 | -0.00 |
| Diluted EPS | -0.00 | -0.01 | -0.01 | -0.00 |
| Average Shares Outstanding Basic | 2,370.14 | 2,370.14 | 2,370.14 | 1,262.34 |
| Average Shares Outstanding Diluted | 2,370.14 | 2,370.14 | 2,370.14 | 1,262.34 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Operating Cash Flow | 1,917.05 | 1,755.91 | -7,315.42 | -1,102.36 |
| Operating Net Income | -909.66 | -12,585.25 | -21,520.11 | -2,739.85 |
| Deprecation and Amortization | 2,626.33 | 4,973.73 | 6,264.70 | 0 |
| Deferred Income Tax | 0 | 0 | 0 | 0 |
| Share Based Compensation | 0 | 0 | 0 | 0 |
| Change in Working Capital | 200.38 | 2,002.78 | -4,618.75 | 455.57 |
| Other Operating Activities | 0.00 | 7,364.65 | 12,558.74 | 1,181.92 |
| Investing Cash Flow | -1,660.27 | -3,356.95 | -32,706.98 | 0 |
| Capital Expenditure | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | -2,596.67 | -9,250.54 | -30,707.11 | 0 |
| Net Purchase/Sale of Investments Net | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Business | 0 | 0 | 0.13 | 0 |
| Other Investing Activities | 0 | 5,893.59 | -2,000.00 | 0 |
| Financing Cash Flow | 0 | 0 | 40,000.00 | 3,596.34 |
| Net Issuance/Repayment of Debt | 0 | 0 | 0 | -387.48 |
| Net Issuance/Repurchase of Equity | 0 | 0 | 40,000.00 | 3,983.83 |
| Dividends Paid | 0 | 0 | 0 | 0 |
| Other Financing Activities | 0 | 0 | 0.00 | 0.00 |
| Net Change in Cash | 256.78 | -1,601.03 | -22.40 | 2,493.98 |
| Cash at Beginning of Period | 884.20 | 2,505.29 | 2,507.40 | 19.40 |
| Cash at End of Period | 1,118.93 | 884.20 | 2,505.29 | 2,507.40 |
| Free Cash Flow | -679.62 | -7,494.62 | -40,022.53 | -1,102.36 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| Assets | 13,035.51 | 13,496.63 | 11,371.30 | 12,202.01 |
| Current Assets | 588.50 | 687.93 | 1,677.64 | 767.38 |
| Cash and Short-Term Investments | 94.13 | 145.14 | 1,118.93 | 396.58 |
| Cash and Cash Equivalents | 94.13 | 145.14 | 1,118.93 | 396.58 |
| Short-Term Investments | 0 | 0 | 0 | 0 |
| Net Receivables | 0 | 492.79 | 0 | 370.80 |
| Inventory | 0 | 0 | 0 | 0 |
| Other Current Assets | 0 | 50.00 | 0 | 0.00 |
| Non-Current Assets | 12,447.01 | 12,808.70 | 9,693.66 | 11,434.63 |
| Property, Plant, Equipment Net | 9,961.43 | 10,844.61 | 9,435.91 | 9,888.45 |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 2,485.59 | 1,964.09 | 257.75 | 1,546.18 |
| Long-Term Investments | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Liabilities | 3,307.17 | 3,470.21 | 990.35 | 920.70 |
| Current Liabilities | 3,307.17 | 3,470.21 | 990.35 | 920.70 |
| Payables and Expenses | 1,057.17 | 845.21 | 990.35 | 920.70 |
| Account Payables | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 0 | 0 | 525.06 | 0 |
| Short-Term Debt | 2,250.00 | 2,625.00 | 0 | 0 |
| Other Current Liabilities | 0.00 | 0.00 | 0 | 0 |
| Long-Term Debt | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 |
| Equity | 9,728.34 | 10,026.42 | 10,380.95 | 11,281.31 |
| Shareholders Equity | 9,728.34 | 10,026.42 | 10,380.95 | 11,281.31 |
| Capital Stock | 40.60 | 40.60 | 40.60 | 40.60 |
| Share Premium | 89,290.19 | 89,290.19 | 89,290.19 | 89,290.19 |
| Retained Earnings | -79,460.19 | -79,158.17 | -78,803.38 | -77,907.69 |
| Treasury Shares | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | -142.26 | -146.20 | -146.46 | -141.80 |
| Minority Interest | 0 | 0 | 0 | 0 |
| Debt | 2,250.00 | 2,625.00 | 0 | 0 |
| Net Debt | 2,155.87 | 2,479.86 | 0 | 0 |
| Common Shares Outstanding | 2,369.99 | 2,369.99 | 2,370.14 | 2,370.31 |
| Breakdown | 2025-09-30 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|
| Revenues | 1,611.52 | 1,777.90 | 1,263.70 |
| Cost Of Revenue | 852.15 | -221.23 | 876.39 |
| Interest Expense | 90.00 | 16.89 | 0 |
| Non-Interest Expense | 440.97 | 639.30 | 341.98 |
| Gross Profit | 759.36 | 1,999.13 | 387.31 |
| Operating Expenses | 1,386.43 | 2,139.64 | 1,049.06 |
| Selling, General and Administrative Expenses | 440.97 | 639.30 | 341.98 |
| Other Operating Expenses | -9.68 | -450.89 | 31.98 |
| Operating Income | -627.07 | -140.52 | -661.75 |
| EBT | -287.24 | -122.58 | -661.75 |
| Income Tax | 0 | 0 | 0 |
| Net Income Including Non-Controlling Interests | -287.24 | -255.99 | -661.75 |
| Net Income | -287.24 | -255.99 | -661.75 |
| EBIT | -197.24 | -105.69 | -661.75 |
| Deprecation and Amortization | 955.14 | 1,951.23 | 675.10 |
| EBITDA | 757.90 | -105.69 | 13.35 |
| EPS | -0.00 | 0 | -0.00 |
| Diluted EPS | -0.00 | 0 | -0.00 |
| Average Shares Outstanding Basic | 2,369.99 | 0 | 2,370.31 |
| Average Shares Outstanding Diluted | 2,369.99 | 0 | 2,370.31 |
| Breakdown |
|---|
| Operating Cash Flow |
| Operating Net Income |
| Deprecation and Amortization |
| Deferred Income Tax |
| Share Based Compensation |
| Change in Working Capital |
| Other Operating Activities |
| Investing Cash Flow |
| Capital Expenditure |
| Net Purchase/Sale of PPE |
| Net Purchase/Sale of Investments Net |
| Net Purchase/Sale of Business |
| Other Investing Activities |
| Financing Cash Flow |
| Net Issuance/Repayment of Debt |
| Net Issuance/Repurchase of Equity |
| Dividends Paid |
| Other Financing Activities |
| Net Change in Cash |
| Cash at Beginning of Period |
| Cash at End of Period |
| Free Cash Flow |