ATCH

Valuation Ratios

Breakdown 2023-12-31
Price to Earnings
Price to Sales
Book Value Per Common Share 219.52
Price to Book
Price to Operating Cash Flow
Price to Free Cash Flow
Enterprise Value to EBITDA
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
Price to Earnings -51.00 -0.53 -0.14 17.61
Price to Sales 7.19 0.61 0.02 67.64
Book Value Per Common Share 0.05 -2.26 -59.78 -1.04
Price to Book 9.43 -0.30 -0.16 -11.84
Price to Operating Cash Flow -12.23 -0.85 0.10 1081.58
Price to Free Cash Flow -0.85 0.10
Enterprise Value to EBITDA 540482.37 14778.65 218757.60

Earnings Data

Breakdown 2023-12-31
Earning YoY
Revenue YoY
EBITDA YoY
Net Profit YoY
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
Earning YoY
Revenue YoY 53.90 -7.39 -2.13
EBITDA YoY -79.89
Net Profit YoY

Financial Strength

Breakdown 2023-12-31
Cash Per Common Share 282.23
Quick Ratio
Current Ratio 4.60
Debt to Equity 0.29
Long-Term Debt to Equity 0.01
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
Cash Per Common Share 0.04 3.36 1094.08 0.44
Quick Ratio 0.35 0.22 0.23 0.25
Current Ratio 0.95 0.71 0.80 0.81
Debt to Equity 9.74 -4.94 -3.41 -3.42
Long-Term Debt to Equity 2.50 -1.94 -1.79 -1.82

Profitability

Breakdown 2023-12-31
ROA 1.43
ROE 1.84
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
ROA -0.60 -5.28 -0.75 19.19
ROE -6.42 20.80 1.81 -46.40
Gross Margin 21.92 19.47
Operating Margin 19.78 -17.39 78.79 436.04
EBITDA Margin 28.15 -3.51 91.90 447.15
Net Profit Margin -10.36 -114.21 -15.29 383.30

Dividends

Breakdown 2023-12-31
Dividend Yield
Dividend Payout Ratio
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
Dividend Yield
Dividend Payout Ratio

Financial Statements

Breakdown 2023-12-31
Assets 55,477.86
   Current Assets 55,477.86
      Cash and Short-Term Investments 55,419.03
            Cash and Cash Equivalents 619.55
            Short-Term Investments 54,799.48
      Net Receivables 0
      Inventory 0
      Other Current Assets 58.83
      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 12,372.27
   Current Liabilities 12,064.61
      Payables and Expenses 7,038.86
            Account Payables 5,510.76
            Current Accrued Liabilities 0
      Short-Term Debt 480.00
      Other Current Liabilities 4,545.75
   Non-Current Liabilities 307.66
      Long-Term Debt 0
      Other Non-Current Liabilities 307.66
Equity 43,105.59
   Shareholders Equity 43,105.59
      Capital Stock 0.50
      Share Premium 54,618.47
      Retained Earnings -11,513.38
      Treasury Shares 0
      Accumulated Other Comprehensive Income 0
   Minority Interest 0
Debt 480.00
Common Shares Outstanding 196.36
Breakdown 2025-06-30 2023-12-31
Revenues 10,850.03 0
Cost Of Revenue 8,254.36 0
Interest Income 0 3,112.28
Non-Interest Expense 4,999.54 0
Gross Profit 2,595.67 0
Operating Expenses 6,896.77 2,737.87
   Selling, General and Administrative Expenses 4,999.54 0
   Other Operating Expenses 534.78 2,737.87
Operating Income -4,301.10 -2,737.87
Net Non-Operating Income 0 1,269.64
EBT 0 1,520.99
Income Tax 0 726.04
Net Income Including Non-Controlling Interests 0 794.95
Net Income 0 794.95
EBIT 0 1,520.99
EBITDA 0 1,520.99
EPS 0.00 0.00
Diluted EPS -0.00 0.00
Average Shares Outstanding Basic 5,987.65 196.36
Average Shares Outstanding Diluted 5,987.65 196.36
Breakdown 2023-12-31
Operating Cash Flow -1,819.84
   Operating Net Income 794.95
   Deprecation and Amortization 0
   Deferred Income Tax 0
   Share Based Compensation 0
   Change in Working Capital 792.03
   Other Operating Activities 0
Investing Cash Flow 152,335.08
   Capital Expenditure 0
   Net Purchase/Sale of PPE 0
   Net Purchase/Sale of Investments Net 0
   Net Purchase/Sale of Business 0
   Other Investing Activities 0
Financing Cash Flow -150,025.25
   Net Issuance/Repayment of Debt 0
   Net Issuance/Repurchase of Equity -152,810.18
   Dividends Paid 0
   Other Financing Activities 0
Net Change in Cash 489.99
   Cash at Beginning of Period 129.56
   Cash at End of Period 619.55
Free Cash Flow -1,819.84
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
Assets 73,634.76 55,012.12 56,014.64 55,994.82
   Current Assets 47,206.19 29,692.19 30,259.95 29,929.11
      Cash and Short-Term Investments 2,693.50 7,814.84 6,879.61 6,817.45
            Cash and Cash Equivalents 2,692.06 7,814.79 6,879.55 6,817.40
            Short-Term Investments 1.44 0.05 0.05 0.06
      Net Receivables 14,677.68 1,353.62 1,737.83 2,317.90
      Inventory 0 0 0 0
      Other Current Assets 29,835.01 20,523.73 21,642.51 20,793.75
   Non-Current Assets 26,428.57 25,319.92 25,754.70 26,065.71
      Property, Plant, Equipment Net 152.15 216.10 256.46 299.70
      Goodwill 6,142.52 6,142.52 6,142.52 6,142.52
      Intangible Assets 2,192.39 15,069.14 15,417.20 6,142.52
      Long-Term Investments 0 43.65 87.50 0
      Non-Current Deferred Assets 0 0 0 0
      Other Non-Current Assets 17,941.51 3,848.52 3,851.02 13,480.96
Liabilities 66,778.58 68,968.99 79,211.37 79,156.85
   Current Liabilities 49,631.94 41,951.45 37,701.08 36,997.96
      Payables and Expenses 5,329.87 26,802.06 28,496.15 4,615.65
            Account Payables 2,673.06 23,013.08 24,886.83 2,067.57
            Current Accrued Liabilities 0 0 0 0
      Short-Term Debt 5,263.54 11,770.73 5,947.45 991.19
      Other Current Liabilities 39,038.53 3,378.65 3,257.48 31,391.12
   Non-Current Liabilities 17,146.64 27,017.53 41,510.29 42,158.90
      Long-Term Debt 2,071.89 11,225.13 25,351.55 12,454.58
      Other Non-Current Liabilities 15,074.74 15,792.41 16,158.74 29,704.31
Equity 6,856.18 -13,956.87 -23,196.72 -23,162.03
   Shareholders Equity 6,856.18 -13,956.87 -23,196.72 -23,162.03
      Capital Stock 12.68 0.62 0.04 2.23
      Share Premium 149,848.70 126,879.23 114,761.72 114,517.13
      Retained Earnings -142,964.11 -140,848.60 -137,945.77 -137,526.77
      Treasury Shares 0 0 0 0
      Accumulated Other Comprehensive Income 0 0 0 0
   Minority Interest 0 0 0 0
Investments 1.44 0 0 0.06
Debt 7,335.43 22,995.86 31,299.00 13,445.77
Net Debt 4,641.93 14,962.77 24,164.54 6,628.32
Common Shares Outstanding 126,819.15 6,188.09 388.00 22,245.70
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-03-31
Revenues 4,250.59 2,761.83 2,541.58 2,744.25 2,804.08 0
Cost Of Revenue 0 2,168.96 1,984.54 2,209.91 0 0
Interest Income 1,920.57 0 515.85 460.31 2,063.75 0
Interest Expense 1,434.21 0 2,765.18 2,667.28 1,457.00 0
Net Interest 486.36 0 0 0 606.76 0
Non-Interest Expense 0 1,302.48 1,106.20 1,288.28 0 0
Gross Profit 0 592.87 557.04 534.34 0 0
Operating Expenses 5,127.83 1,892.32 1,573.81 1,632.31 3,745.18 0
   Selling, General and Administrative Expenses 411.03 1,302.48 1,106.20 1,288.28 206.76 0
   Other Operating Expenses 4,716.80 237.90 119.55 -11.24 3,538.43 0
Operating Income -877.24 -1,299.45 -1,016.77 -1,097.97 -941.10 0
Net Non-Operating Income 283.91 0 53.13 175.04 11,710.89 0
EBT -593.33 0 -3,207.04 -505.06 10,769.78 0
Income Tax 153.03 0 -304.21 -85.37 21.75 0
Net Income Including Non-Controlling Interests 0 0 -2,902.83 -419.69 0 0
Net Income -440.29 0 -2,902.83 -419.69 10,748.03 0
EBIT 840.88 0 -441.86 2,162.23 12,226.78 0
Deprecation and Amortization 355.80 0 352.63 359.84 311.76 0
EBITDA 1,196.68 0 -89.23 2,522.06 12,538.54 0
EPS -0.00 0 -0.00 -0.07 0.00 -0.47
Diluted EPS -0.00 0 -0.00 -0.07 0 -0.47
Average Shares Outstanding Basic 59,947.25 0 2,322.77 6.29 15,384.36 150.80
Average Shares Outstanding Diluted 59,947.25 0 2,322.77 6.29 114,565.05 150.80
Breakdown 2025-09-30 2025-03-31 2024-12-31 2024-09-30
Operating Cash Flow -2,500.24 -1,815.36 585.80 175.61
   Operating Net Income -440.29 -2,902.83 -419.69 10,748.03
   Deprecation and Amortization 355.80 352.63 359.84 311.76
   Deferred Income Tax 0 289.82 0 0
   Share Based Compensation 155.41 39.40 0 2.58
   Change in Working Capital -2,300.01 -1,866.90 877.96 842.31
   Other Operating Activities -271.14 2,272.52 0 -11,729.08
Investing Cash Flow -65.00 0 -60.00 -65.00
   Capital Expenditure 0.00 0 0 0.00
   Net Purchase/Sale of PPE 0 0 0 0
   Net Purchase/Sale of Investments Net -65.00 0 0 -65.00
   Net Purchase/Sale of Business 0 0 -60.00 0
   Other Investing Activities 0.00 0 0 0.00
Financing Cash Flow 5,140.44 847.48 365.00 148.38
   Net Issuance/Repayment of Debt 4,450.44 -56.52 -20.00 0
   Net Issuance/Repurchase of Equity 0 0 0 148.38
   Dividends Paid 0 0 0 0
   Other Financing Activities 690.00 904.00 385.00 0.00
Net Change in Cash 2,575.21 -967.88 890.80 258.99
   Cash at Beginning of Period 29,609.22 28,457.67 27,566.88 27,307.89
   Cash at End of Period 32,184.43 27,489.80 28,457.67 27,566.88
Free Cash Flow 0 -1,815.36 585.80 0