APUS

Valuation Ratios

Breakdown 2024-12-31
Price to Earnings
Price to Sales
Book Value Per Common Share -0.34
Price to Book
Price to Operating Cash Flow
Price to Free Cash Flow
Enterprise Value to EBITDA
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31
Price to Earnings -3.79 -5.33
Price to Sales
Book Value Per Common Share 0.65 0.77 -0.45 -0.34
Price to Book 2.74 2.27
Price to Operating Cash Flow -3.59 -4.76
Price to Free Cash Flow
Enterprise Value to EBITDA

Earnings Data

Breakdown 2024-12-31
Earning YoY
Revenue YoY
EBITDA YoY
Net Profit YoY
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31
Earning YoY
Revenue YoY
EBITDA YoY
Net Profit YoY

Financial Strength

Breakdown 2024-12-31
Cash Per Common Share 0.00
Quick Ratio
Current Ratio 0.01
Debt to Equity -1.01
Long-Term Debt to Equity -0.26
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31
Cash Per Common Share 0.68 0.95 0.03 0.00
Quick Ratio
Current Ratio 8.34 12.79 0.15 0.01
Debt to Equity 0.13 0.08 -1.15 -1.01
Long-Term Debt to Equity 0.00 0.00 -0.14 -0.26

Profitability

Breakdown 2024-12-31
ROA -10645.55
ROE 102.35
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31
ROA -52.39 -29.06 -154.83
ROE -59.38 -31.47 22.86
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin

Dividends

Breakdown 2024-12-31
Dividend Yield
Dividend Payout Ratio
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31
Dividend Yield
Dividend Payout Ratio

Financial Statements

Breakdown 2024-12-31
Assets 13.06
   Current Assets 13.06
      Cash and Short-Term Investments 3.46
            Cash and Cash Equivalents 3.46
            Short-Term Investments 0
      Net Receivables 0
      Inventory 0
      Other Current Assets 9.60
   Non-Current Assets 0.00
      Property, Plant, Equipment Net 0
      Goodwill 0
      Intangible Assets 0
      Long-Term Investments 0
      Non-Current Deferred Assets 0
      Other Non-Current Assets 0
Liabilities 1,371.18
   Current Liabilities 1,024.33
      Payables and Expenses 591.19
            Account Payables 0
            Current Accrued Liabilities 410.64
      Short-Term Debt 596.84
      Other Current Liabilities -163.70
   Non-Current Liabilities 346.84
      Long-Term Debt 0
      Other Non-Current Liabilities 0
Equity -1,358.12
   Shareholders Equity -2,716.24
      Capital Stock 79.04
      Share Premium 2,954.76
      Retained Earnings -4,391.92
      Treasury Shares 0
      Accumulated Other Comprehensive Income 0
   Minority Interest 0
Debt 596.84
Net Debt 593.39
Common Shares Outstanding 7,903.85
Breakdown 2024-12-31
Operating Expenses 1,275.10
   Selling, General and Administrative Expenses 1,275.10
   Other Operating Expenses 0.00
Operating Income -1,275.10
Net Non-Operating Income -114.89
Interest Income 120.54
Interest Expense 117.72
Net Interest 2.82
EBT -1,389.99
Income Tax 0.00
Net Income -1,389.99
EBIT -1,272.27
Deprecation and Amortization 48.38
EBITDA -1,223.89
EPS -0.00
Diluted EPS -0.00
Average Shares Outstanding Basic 7,903.85
Breakdown 2024-12-31
Operating Cash Flow -733.53
   Operating Net Income -1,389.99
   Deprecation and Amortization 48.38
   Deferred Income Tax 0
   Share Based Compensation 0
   Change in Working Capital 534.76
   Other Operating Activities 73.32
Investing Cash Flow 0
   Capital Expenditure 0.00
   Net Purchase/Sale of PPE 0
   Net Purchase/Sale of Investments Net 17.00
   Net Purchase/Sale of Business 0
   Other Investing Activities 0
Financing Cash Flow 326.50
   Net Issuance/Repayment of Debt 250.00
   Net Issuance/Repurchase of Equity 0
   Dividends Paid 0
   Other Financing Activities 76.50
Net Change in Cash -407.03
   Cash at Beginning of Period 410.48
   Cash at End of Period 3.46
Free Cash Flow 0
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31
Assets 9,250.04 10,546.68 259.90 13.06
   Current Assets 9,086.11 10,349.55 259.90 13.06
      Cash and Short-Term Investments 6,986.62 8,735.32 250.34 3.46
            Cash and Cash Equivalents 6,986.62 8,735.32 250.34 3.46
            Short-Term Investments 0 0 0 0
      Net Receivables 0 0 0 0
      Inventory 0 0 0 0
      Other Current Assets 2,099.49 1,614.23 9.56 9.60
   Non-Current Assets 163.93 197.13 0.00 0.00
      Property, Plant, Equipment Net 34.19 13.14 0 0
      Goodwill 0 0 0 0
      Intangible Assets 0 0 0 0
      Long-Term Investments 0 0 0 0
      Non-Current Deferred Assets 0 0 0 0
      Other Non-Current Assets 129.74 184.00 0 0
Liabilities 1,089.38 809.00 2,020.42 1,371.18
   Current Liabilities 1,089.38 809.00 1,770.42 1,024.33
      Payables and Expenses 567.63 119.14 935.20 591.19
            Account Payables 0 0 0 0
            Current Accrued Liabilities 193.38 43.57 648.15 410.64
      Short-Term Debt 0 0 623.62 596.84
      Other Current Liabilities 521.75 689.86 211.60 -163.70
   Non-Current Liabilities 0.00 0.00 250.00 346.84
      Long-Term Debt 0 0 250.00 0
      Other Non-Current Liabilities 0 0 0.00 0
Equity 8,160.65 9,737.68 -1,760.52 -1,358.12
   Shareholders Equity 8,160.65 9,737.68 -3,521.04 -2,716.24
      Capital Stock 125.76 125.76 79.04 79.04
      Share Premium 17,272.66 17,068.43 2,954.76 2,954.76
      Retained Earnings -9,237.77 -7,456.51 -4,794.32 -4,391.92
      Treasury Shares 0 0 0 0
      Accumulated Other Comprehensive Income 0 0 0 0
   Minority Interest 0 0 0 0
Debt 0 0 873.62 596.84
Net Debt 0 0 623.28 593.39
Common Shares Outstanding 12,575.98 12,575.98 7,903.85 7,903.85
Breakdown 2025-09-30 2025-06-30 2025-03-31
Operating Expenses 4,872.51 3,028.27 364.37
   Selling, General and Administrative Expenses 3,601.03 2,376.49 364.37
   Research and Development Expenses 1,271.48 651.78 0
   Other Operating Expenses 0.00 0.00 0.00
Operating Income -4,872.51 -3,028.27 -364.37
Net Non-Operating Income 26.67 -36.32 -38.03
Interest Income 139.06 76.34 38.03
Interest Expense 67.39 61.09 38.03
Net Interest 71.68 15.25 0.00
EBT -4,845.85 -3,064.59 -402.40
Income Tax 0.00 0.00 0.00
Net Income -4,845.85 -3,064.59 -402.40
EBIT -4,778.46 -3,003.50 -364.37
Deprecation and Amortization 1.72 0.23 10.60
EBITDA -4,776.74 -3,003.27 -353.77
EPS -0.00 -0.00 -0.00
Diluted EPS -0.00 -0.00 -0.00
Average Shares Outstanding Basic 10,308.91 9,150.18 7,903.85
Average Shares Outstanding Diluted 10,308.91 9,150.18 7,903.85
Breakdown 2025-09-30 2025-06-30 2025-03-31
Operating Cash Flow -5,107.57 -3,381.41 -20.31
   Operating Net Income -4,845.85 -3,064.59 -402.40
   Deprecation and Amortization 1.72 0.23 10.60
   Deferred Income Tax 0 0 0
   Share Based Compensation 659.73 617.05 0
   Change in Working Capital 2,196.07 1,316.57 343.97
   Other Operating Activities -3,119.25 -2,250.67 27.51
Investing Cash Flow -35.91 -13.37 0
   Capital Expenditure 0.00 0.00 0.00
   Net Purchase/Sale of PPE 35.91 13.37 0
   Net Purchase/Sale of Investments Net 0 0 0
   Net Purchase/Sale of Business 0 0 0
   Other Investing Activities -71.82 -26.74 0
Financing Cash Flow 12,126.65 12,126.65 267.20
   Net Issuance/Repayment of Debt 361.20 361.20 267.20
   Net Issuance/Repurchase of Equity 11,953.05 11,953.05 0
   Dividends Paid 0 0 0
   Other Financing Activities -187.60 -187.60 0.00
Net Change in Cash 6,983.16 8,731.87 246.89
   Cash at Beginning of Period 3.46 3.46 3.46
   Cash at End of Period 6,986.62 8,735.32 250.34
Free Cash Flow 0 0 0